The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.
| Mualliflar | Tashnazarova , Nafisa, Ташназарова , Нафиса, Tashnazarova , Nafisa |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 334-344 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp334-344 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp334-344 · Maqolaning asl sahifasi
revenue, retail turnover, distribution costs, selling expenses, cost of goods sold, выручка, розничный товарооборот, издержки обращения, расходы на продажу, себестоимость проданных товаров, tushum, chakana tovar aylanmasi, muomala xarajatlari, sotish xarajatlari, sotilgan tovarlar tannarxini
| APA | Tashnazarova , Nafisa, Ташназарова , Нафиса, & Tashnazarova , Nafisa (2025). KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES. Иқтисодий тараққиёт ва таҳлил, 3(10), 334-344. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp334-344 |
|---|---|
| GOST (OAK) | Tashnazarova , Nafisa, Ташназарова , Нафиса, Tashnazarova , Nafisa KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 10. – P. 334-344. – DOI: 10.60078/2992-877x-2025-vol3-iss10-pp334-344. |
| MLA | Tashnazarova , Nafisa, Ташназарова , Нафиса, and Tashnazarova , Nafisa. “KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES.” Иқтисодий тараққиёт ва таҳлил, 3(10), 334-344, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp334-344 |
| Chicago | Tashnazarova , Nafisa, Ташназарова , Нафиса, and Tashnazarova , Nafisa. “KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES.” Иқтисодий тараққиёт ва таҳлил, 3(10), 334-344 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp334-344 |
| Harvard | Tashnazarova , Nafisa, Ташназарова , Нафиса, and Tashnazarova , Nafisa (2025) ‘KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES’, Иқтисодий тараққиёт ва таҳлил, 3(10), 334-344. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp334-344 |
| BibTeX | @article{tashnazarovanafisa2025,
title = {KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES},
author = {Tashnazarova , Nafisa and Ташназарова , Нафиса and Tashnazarova , Nafisa},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {10},
pages = {334-344},
doi = {10.60078/2992-877x-2025-vol3-iss10-pp334-344},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp334-344}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article examines the impact of external debt on economic growth through the lenses of classical, Keynesian, neoclassical, and endogenous growth theories. The study identifies the institutional environment, the…
This article analyzes advanced practices in improving corporate governance systems based on the experience of foreign countries. The focus is placed on key principles of corporate governance, such as the protection of…
This study analyzes the theoretical and methodological foundations as well as the practical significance of introducing a system of mandatory digital labeling of goods in the Republic of Uzbekistan. The essence of…
In most cases, it is justified to look for the root of any defects and shortcomings in the social and spiritual environment of the family, and it is a great fact that strong families are the basis of a strong, stable…
This article analyzes the theoretical and methodological aspects of using digital economy tools in the sectors and spheres of the national economy of the Republic of Uzbekistan, and also examines the development of…
Digitalization of national payment systems is one of the prerequisites for ensuring their effectiveness. At the same time, digitalization of these systems is carried out through the introduction of digital technologies…
This article analyzes the legal foundations, methodology and initial results of implementing the stability rating system for business entities in Uzbekistan. The aim of the study is to explain the essence of the rating…
The rapid development of the tourism industry is generating deep structural changes in the management of tourism infrastructure in Uzbekistan. This article provides a systematic analysis of the key components of tourism…
This article examines the theoretical foundations of the synergistic approach in land resource use, explores its practical applications, and highlights its economic, ecological, and social benefits. The synergistic…
This article examines the practical role of mahalla institutions in promoting employment, evaluates the effectiveness of existing organizational and institutional mechanisms, and substantiates the need for their…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi
This article notes the problems in the field of trade today. Economists' approaches to the concept of economic efficiency are analyzed. 8 key indicators of economic efficiency presented in foreign sources were analyzed…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…