Development and implementation of models for separate accounting of individual economic activities AT jsc “Uzbekistan railways”

Qodirov , Jasurbek, Qodirov , Jasurbek

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article develops five interrelated models for separate accounting under public-private partnership arrangements, using JSC “Uzbekistan Railways” as a case study, asset recognition, cost allocation, revenue recognition, segment reporting, and recognition of contingent liabilities. The models provide a practical application of the conceptual and methodological framework developed in the previous section. Based on actual financial data for the seven-year period from 2020 to 2026, the empirical testing identifies two stable groups of donor and recipient entities (freight transportation and locomotive operations as donor/surplus activities, and infrastructure and passenger transportation as recipient/deficit activities) and demonstrates the countercyclical behavior of the cross-subsidization coefficient σ. The cost allocation model employs gross ton-kilometres (GTK), locomotive-hours (LH), and assets (A) as cost drivers. The econometric model(R² = 0.89) confirms GTK as the primary driver. In 2025, the cross-subsidization coefficient reached 0.81, indicating that 81% of the surplus generated by freight transportation and locomotive operations covered the deficit of passenger transportation and infrastructure. This coefficient can therefore serve as an early-warning fiscal indicator. The proposed accounting models align national accounting practices with international standards (IFRIC 12, IPSAS 32, IFRS 8, and IFRS 15), provide a quantitative basis for tariff policy justification, and contribute to the targeted allocation of government subsidies.

Maqola ma’lumotlari
MualliflarQodirov , Jasurbek, Qodirov , Jasurbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-09-29
Jild4
Son9
Betlar156-167
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss9-pp156-167
Indeksga qo‘shilgan2026-10-06

DOI: 10.60078/2992-877x-2026-vol4-iss9-pp156-167 · Maqolaning asl sahifasi

Kalit so‘zlar

separate accounting, public-private partnership, cost allocation, driver matrix, segment analysis, cross-subsidization coefficient, cost intensity coefficient, раздельный учет, государственно-частное партнерство, распределение затрат, матрица драйверов, сегментный анализ, коэффициент перекрестного субсидирования, коэффициент интенсивности затрат, alohida hisob siyosati, davlat-xususiy sheriklik, xarajat taqsimoti, drayver matritsasi, segment tahlili, kross-subsidiya koeffitsienti, xarajat-intensivligi koeffitsienti

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAQodirov , Jasurbek, & Qodirov , Jasurbek (2026). DEVELOPMENT AND IMPLEMENTATION OF MODELS FOR SEPARATE ACCOUNTING OF INDIVIDUAL ECONOMIC ACTIVITIES AT JSC “UZBEKISTAN RAILWAYS”. Иқтисодий тараққиёт ва таҳлил, 4(9), 156-167. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp156-167
GOST (OAK)Qodirov , Jasurbek, Qodirov , Jasurbek DEVELOPMENT AND IMPLEMENTATION OF MODELS FOR SEPARATE ACCOUNTING OF INDIVIDUAL ECONOMIC ACTIVITIES AT JSC “UZBEKISTAN RAILWAYS” // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 9. – P. 156-167. – DOI: 10.60078/2992-877x-2026-vol4-iss9-pp156-167.
MLAQodirov , Jasurbek, and Qodirov , Jasurbek. “DEVELOPMENT AND IMPLEMENTATION OF MODELS FOR SEPARATE ACCOUNTING OF INDIVIDUAL ECONOMIC ACTIVITIES AT JSC “UZBEKISTAN RAILWAYS”.” Иқтисодий тараққиёт ва таҳлил, 4(9), 156-167, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp156-167
ChicagoQodirov , Jasurbek, and Qodirov , Jasurbek. “DEVELOPMENT AND IMPLEMENTATION OF MODELS FOR SEPARATE ACCOUNTING OF INDIVIDUAL ECONOMIC ACTIVITIES AT JSC “UZBEKISTAN RAILWAYS”.” Иқтисодий тараққиёт ва таҳлил, 4(9), 156-167 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp156-167
HarvardQodirov , Jasurbek, and Qodirov , Jasurbek (2026) ‘DEVELOPMENT AND IMPLEMENTATION OF MODELS FOR SEPARATE ACCOUNTING OF INDIVIDUAL ECONOMIC ACTIVITIES AT JSC “UZBEKISTAN RAILWAYS”’, Иқтисодий тараққиёт ва таҳлил, 4(9), 156-167. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp156-167
BibTeX
@article{qodirovjasurbek2026,
  title = {DEVELOPMENT AND IMPLEMENTATION OF MODELS FOR SEPARATE ACCOUNTING OF INDIVIDUAL ECONOMIC ACTIVITIES AT JSC “UZBEKISTAN RAILWAYS”},
  author = {Qodirov , Jasurbek and Qodirov , Jasurbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {9},
  pages = {156-167},
  doi = {10.60078/2992-877x-2026-vol4-iss9-pp156-167},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp156-167}
}

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