This article examines the improvement of methods for evaluating enterprise capital utilization efficiency based on balance sheet indicators. The study analyzes the theoretical and practical aspects of applying horizontal and vertical balance sheet analysis, capital profitability indicators (ROA, ROE, and ROIC), and the DuPont model for a comprehensive evaluation of capital utilization efficiency. An improved evaluation method based on the integrated application of balance sheet indicators and financial ratios is proposed. The proposed approach enhances the reliability of evaluating capital utilization efficiency and supports more effective managerial decision-making.
| Mualliflar | Berdiyeva , Marjona, Бердиева , Маржона, Berdiyeva , Marjona |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-07-31 |
| Jild | 4 |
| Son | 7 |
| Betlar | 217-225 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss7-pp217-225 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss7-pp217-225 · Maqolaning asl sahifasi
balance sheet, financial analysis, capital, assets, financial stability, capital profitability, бухгалтерский баланс, финансовый анализ, капитал, активы, финансовая устойчивость, рентабельность капитала, buxgalteriya balansi, moliyaviy tahlil, kapital, aktivlar, moliyaviy barqarorlik, kapital rentabelligi
| APA | Berdiyeva , Marjona, Бердиева , Маржона, & Berdiyeva , Marjona (2026). IMPROVING METHODS FOR ASSESSING THE EFFICIENCY OF ENTERPRISE CAPITAL UTILIZATION BASED ON BALANCE SHEET INDICATORS. Иқтисодий тараққиёт ва таҳлил, 4(7), 217-225. https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp217-225 |
|---|---|
| GOST (OAK) | Berdiyeva , Marjona, Бердиева , Маржона, Berdiyeva , Marjona IMPROVING METHODS FOR ASSESSING THE EFFICIENCY OF ENTERPRISE CAPITAL UTILIZATION BASED ON BALANCE SHEET INDICATORS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 7. – P. 217-225. – DOI: 10.60078/2992-877x-2026-vol4-iss7-pp217-225. |
| MLA | Berdiyeva , Marjona, Бердиева , Маржона, and Berdiyeva , Marjona. “IMPROVING METHODS FOR ASSESSING THE EFFICIENCY OF ENTERPRISE CAPITAL UTILIZATION BASED ON BALANCE SHEET INDICATORS.” Иқтисодий тараққиёт ва таҳлил, 4(7), 217-225, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp217-225 |
| Chicago | Berdiyeva , Marjona, Бердиева , Маржона, and Berdiyeva , Marjona. “IMPROVING METHODS FOR ASSESSING THE EFFICIENCY OF ENTERPRISE CAPITAL UTILIZATION BASED ON BALANCE SHEET INDICATORS.” Иқтисодий тараққиёт ва таҳлил, 4(7), 217-225 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp217-225 |
| Harvard | Berdiyeva , Marjona, Бердиева , Маржона, and Berdiyeva , Marjona (2026) ‘IMPROVING METHODS FOR ASSESSING THE EFFICIENCY OF ENTERPRISE CAPITAL UTILIZATION BASED ON BALANCE SHEET INDICATORS’, Иқтисодий тараққиёт ва таҳлил, 4(7), 217-225. https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp217-225 |
| BibTeX | @article{berdiyevamarjona2026,
title = {IMPROVING METHODS FOR ASSESSING THE EFFICIENCY OF ENTERPRISE CAPITAL UTILIZATION BASED ON BALANCE SHEET INDICATORS},
author = {Berdiyeva , Marjona and Бердиева , Маржона and Berdiyeva , Marjona},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {7},
pages = {217-225},
doi = {10.60078/2992-877x-2026-vol4-iss7-pp217-225},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp217-225}
} |
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