Management and Future Technologies SCIENTIFIC JOURNAL | № 003

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Management and Future Technologies journal.umft.uz October 2024 Volume 1, Issue 3 Adabiyotlar 1. Kommunal soha yangi tizimga o‘tmoqda. Ko‘p qavatli uyda yashovchilarni nimalar kutyapti? (kun.uz). 2. O’zbekiston Respublikasi Davlat statistika qo‘mitasi ma’lumotlari www.stat.uz 3. Паркинсон С.Н., Рустомджи М.К. Искусство управления. - М.: Агентство “ФАИР”, 1997., и Ховард К., Коротков Э. Принципы менеджмента: Управление в системе цивилизованного предпринимательства. - М.: 1996. 4. Бобришев Д.Н., Семенцов С.П. История управленческой мысли: Учебное пособие. - М.: 1987. 46-71 стр. 5. Sobirov Otabek Olimjonovich. Boshqaruv hisobida mas’uliyat markazlarini tashkil etish masalalari. // “Yashil iqtisodiyot va taraqqiyot” ilmiy jurnali. – T.: TDIU, 2024-yil. 6. A.X. Pardayev. Z.A. Pardayeva Boshqaruv hisobi Toshkent IQTISOD MOLIYA 2019 yil O’zbekiston Respublikasi Oliy va o‘rta maxsus ta’lim vazirligi tomonidan darslik sifatida tavsiya etilgan. 143

Volume 1, Issue 3 October 2024 144 Mualliflar Elov Jamshid Muhammad al-Xorazmiy nomidagi Toshkent axborot texnologiyalari universiteti, Toshkent, 100200, O‘zbekiston; elov.jamshid@gmail.com Maxmudov Abduxalil Raqamli iqtisodiyot va moliyaviy texnologiyalar kafedrasi, “University of management and future technologies” universiteti, Toshkent, 100208, O‘zbekiston; abduxalilmaxmudov0696@gmail.com Mas’ul: elov.jamshid@gmail.com Copyright: © 2024 by the authors. Ushbu maqola Creative Commons Attribution (CC BY) litsenziyasi shartlari asosida tarqatiladigan ochiq foydalanish maqolasi hisoblanadi (https://creativecommons.org/ licenses/by/4.0/). Management and Future Technologies journal.umft.uz SAVDO TASHKILOT LARIDA MAHSULOT HISOBINI YURITISH JARAYONLARI AXBOROT MODEL LARINING O‘RNI VA AHAMIYATI A nnotatsiya: Ushbu maqolada savdo tashkilotlarida mahsulot hisobini yuritish jarayonlari va bu jarayonlarda axborot modellarining o‘rni hamda ahamiyatini tahlil qiladi. Savdo tashkilotlarining muvaffaqiyatli faoliyat yuritishi mahsulot hisobini aniq va samarali boshqarishga bog‘liq. Maqolada axborot modellarining mahsulot hisobi tizimidagi roli va ularning mahsulot miqdori, narxi va harakatlarini kuzatishda qanchalik muhim ekani ko‘rib chiqiladi. Axborot texnologiyalari rivojlanishi savdo tashkilotlarida mahsulot hisobi jarayonlarini avtomatlashtirishga va optimallashtirishga katta imkoniyat yaratdi. Ushbu jarayonlar mahsulotlarning kirimi va chiqimini kuzatish, inventarizatsiya qilish, mahsulot zaxiralarini boshqarish hamda moliyaviy hisobotlarni tuzishda axborot modellaridan samarali foydalanish orqali amalga oshiriladi. Bu jarayonlar korxonalarga vaqt va resurslarni tejash, moliyaviy oqimlarni to‘g‘ri rejalashtirish va mijozlarga xizmat ko‘rsatish sifatini oshirish imkonini beradi. Maqolada shuningdek, axborot modellarining savdo jarayonlarini avtomatlashtirishda roli, ular orqali turli mahsulotlar va zaxiralar haqidagi ma’lumotlarni real vaqtda olish, taxminiy talabni aniqlash va strategik qarorlar qabul qilish jarayonlarini takomillashtirish masalalari yoritilgan. Maqolaning xulosasi sifatida, axborot modellarining mahsulot hisobi va savdo tashkilotlarining umumiy samaradorligiga ijobiy ta’sir ko‘rsatishi ta’kidlangan. Kalit so‘zlar: Savdo tashkilotlari, mahsulot hisoboti, axborot modellari, avtomatlashtirish, inventarizatsiya, zaxira boshqaruvi, moliyaviy hisobot, mahsulot harakati, talab prognozi, raqamli texnologiyalar, samaradorlik.

Management and Future Technologies Authors Elov Jamshid Tashkent University of Information Technology named after Muhammad al-Khorezmi, Tashkent, 100200, Uzbekistan; elov.jamshid@gmail.com Makhmudov Abdukhalil Department of digital economy and financial technologies, University of management and future technologies, Tashkent, 100208, Uzbekistan; abduxalilmaxmudov0696@gmail. com Correspondence: elov.jamshid@ gmail.com Copyright: © 2024 by the authors. Ushbu maqola Creative Commons Attribution (CC BY) litsenziyasi shartlari asosida tarqatiladigan ochiq foydalanish maqolasi hisoblanadi (https://creativecommons.org/ licenses/by/4.0/). journal.umft.uz October 2024 Volume 1, Issue 3 THE ROLE AND SIGNIFICANCE OF INFORMATION MODELS OF PRODUCT ACCOUNTING PROCESSES IN COMMERCIAL ORGANIZATIONS A bstract: This article analyzes the processes of product accounting in trade organizations and the role and importance of information models in these processes. The successful operation of trade organizations depends on the accurate and effective management of the product account. The article examines the role of information models in the product accounting system and how important they are in tracking product quantities, prices, and movements. The development of information technologies has created a great opportunity to automate and optimize product accounting processes in trade organizations. These processes are carried out through the effective use of information models in monitoring the input and output of products, inventory, product stock management and financial reporting. These processes allow enterprises to save time and resources, plan financial flows correctly and improve the quality of customer service. The article also covers the role of information models in the automation of sales processes, obtaining real-time information about various products and stocks, determining the estimated demand, and improving strategic decisionmaking processes. As a conclusion of the article, it is noted that information models have a positive effect on the overall efficiency of product accounting and sales organizations. Keywords: Sales organizations, product reporting, information models, automation, inventory, stock management, financial reporting, product movement, demand forecasting, digital technologies, efficiency. 145

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Volume 1, Issue 3 154 October 2024 Management and Future Technologies journal.umft.uz Adabiyotlar 1. O‘zbekiston Respublikasi Prezidentining 2023-yil 11-sentabrdagi “O‘zbekiston – 2030” strategiyasi to‘g‘risida”gi PF-158-sonli Farmoni 2. Абдуллаев, Н.А., Абдуллаева М.Г. Оптимизация основных бизнес-процессов предприятия в методологии ARIS // Региональные проблемы преобразования экономики. – Махачкала: Дагестанский государственный университет, 2020. – С. 116-122. 3. Бормотко, А.С., Федорова А.А. Цифровизация бизнес-процессов в экономике РФ в условиях пандемии коронавируса // Теоретические и прикладные вопросы экономики, управления и образования: сборник статей мехдународной научно-практической конференции. – Пенза: Пензенский государственный аграрный университет, 2020. – С. 30-34. 4. Гилева Т.А. Стратегия цифровой трансформации предприятия: сущность и структура // Цифровая экономика и индустрия 4.0: сборник трудов научно-практической конференции с зарубехным участием. – Санкт-Петербург: Санкт-Петербургский политехнический университет Петра Великого, 2020. – С. 40-54. 5. Грибанова-Подкина М.Ю. Программная реализация партионного учета FIFO в клиентсерверной архитектуре // Технические науки – от теории к практике. –2014.– № 30. – С. 13–17. 6. Лаврентьева И.В., Руденко Д.С. Организационная культура как управленческий инструмент в условиях развития цифровизации // Вестник Челябинского государственного университета. – 2019. – № 11 (433). – С. 132-137. 7. http://www.lex.uz – O‘zbekiston Respublikasi qonunlari bazasi sayti 8. https://www.imv.uz – Iqtisodiyot va moliya vazirligi sayti 9. http://www.soliq.uz – O‘zbekiston Respublikasi Davlat soliq qo‘mitasi sayti 10. http://www.stat.uz – O‘zbekiston Respublikasi Davlat statistika qo‘mitasi sayti

Management and Future Technologies Muallif Abdibositova Muxlisaxon Raqamli iqtisodiyot va axborot texnologiyalari kafedrasi, Toshkent davlat iqtisodiyot universiteti, Toshkent, O‘zbekiston journal.umft.uz October 2024 Volume 1, Issue 3 O‘ZBEKISTONDA KICHIK VA O‘RTA BIZNES SOHA VAKILLARINI SOLIQQA TORTISH TIZIMI A nnotatsiya: Ushbu ilmiy maqola O‘zbekistonda kichik va o‘rta biznes (KOB) subyektlarini soliqqa tortish tizimini tahlil qilishga qaratilgan bo‘lib, ushbu sohada amalga oshirilgan islohotlar va ularning iqtisodiy o‘sishga ta’siri chuqur o‘rganiladi. Kichik va o‘rta biznes O‘zbekiston iqtisodiyotida muhim o‘rin egallaydi va 2017-2023 yillar davomida davlat tomonidan ushbu sohani qo‘llab-quvvatlash uchun bir qator imtiyozlar va soddalashtirilgan soliq rejimlari joriy etildi. Biroq, soliqqa tortish tizimining amaldagi holati biznes subyektlari uchun qator qiyinchiliklarni ham keltirib chiqarishi mumkin. Maqolada kichik va o‘rta biznesni soliqqa tortish tizimining ijobiy va salbiy jihatlari, uning biznesni rivojlantirishga ko‘rsatgan ta’siri va davlat tomonidan ko‘rsatilgan imtiyozlarning samaradorligi tahlil qilinadi. Tadqiqot doirasida O‘zbekistonning soliqqa oid qonunlari va Soliq kodeksidagi o‘zgarishlar, soliqlar stavkalari va kichik biznesning iqtisodiy ko‘rsatkichlari statistik ma’lumotlar asosida o‘rganildi. Copyright: © 2024 by the authors. Ushbu maqola Creative Commons Attribution (CC BY) litsenziyasi shartlari asosida tarqatiladigan ochiq foydalanish maqolasi hisoblanadi (https://creativecommons.org/ licenses/by/4.0/). Tahlillar shuni ko‘rsatdiki, soliqqa tortish tizimidagi islohotlar kichik va o‘rta biznesni qo‘llab-quvvatlash va ularni rivojlantirishda sezilarli rol o‘ynagan. Xususan, 2020 yildan boshlab yagona soliq rejimining joriy etilishi va kichik korxonalar uchun 4-5% soliq stavkasining belgilanishi, tadbirkorlarning soliqqa bo‘lgan munosabatini o‘zgartirdi va soliq yukini kamaytirdi. Natijada, 2021 yilda kichik biznesning umumiy iqtisodiy faolligi sezilarli darajada oshgan. Biroq, ayrim tadbirkorlar soliq tizimidagi murakkab hisob-kitoblar va ba’zi ma’muriy to‘siqlarga duch kelayotgani ham aniqlangan. Kalit so‘zlar: kichik va o‘rta biznes, soliqqa tortish tizimi, soliq islohotlari, soliq imtiyozlari, iqtisodiy o‘sish, O‘zbekiston, soliq yukini kamaytirish, yagona soliq rejimi, soliqlar, (KOB). 155

Volume 1, Issue 3 October 2024 156 Authors Abdibositova Mukhlisaxon Department of Digital economy and information technologies, Tashkent State University of Economics, Tashkent, Uzbekistan Management and Future Technologies journal.umft.uz SYSTEM OF TAXATION OF REPRESENTATIVES OF SMALL AND MEDIUM BUSINESS FIELDS IN UZBEKISTAN A bstract: This scientific article is aimed at analyzing the system of taxation of small and medium-sized businesses (SMEs) in Uzbekistan, the reforms implemented in this area and their impact on economic growth are studied in depth. Small and medium-sized businesses play an important role in the economy of Uzbekistan, and in 2017-2023, the state introduced a number of incentives and simplified tax regimes to support this sector. However, the current state of the taxation system can cause a number of difficulties for business entities. The article analyzes the positive and negative aspects of the small and medium-sized business taxation system, its impact on business development, and the effectiveness of state incentives. As part of the research, changes in the tax laws and Tax Code of Uzbekistan, tax rates and economic indicators of small businesses were studied based on statistical data. Copyright: © 2024 by the authors. Ushbu maqola Creative Commons Attribution (CC BY) litsenziyasi shartlari asosida tarqatiladigan ochiq foydalanish maqolasi hisoblanadi (https://creativecommons.org/ licenses/by/4.0/). The analysis showed that the reforms in the taxation system played a significant role in supporting and developing small and medium-sized businesses. In particular, the introduction of a single tax regime starting from 2020 and the establishment of a 4-5% tax rate for small enterprises changed the attitude of entrepreneurs to taxes and reduced the tax burden. As a result, the overall economic activity of small businesses increased significantly in 2021. However, it was also determined that some entrepreneurs face complex calculations and some administrative obstacles in the tax system. Keywords: small and medium business, taxation system, tax reforms, tax incentives, economic growth, Uzbekistan, tax burden reduction, unified tax regime, taxes (SME).

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