Methodology for using segment reporting data in management analysis and evaluating segment performance

Shirinov , Uchqun, Ширинов , Учкун, Shirinov , Uchqun

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article examines the theoretical and methodological aspects of utilizing segmental reporting data in management analysis. It outlines approaches to evaluating segment performance based on indicators such as revenue, profit, profitability, asset turnover, cost efficiency, and plan fulfillment. A comprehensive segment performance indicator (SPI) is proposed, along with a methodology for grouping segments by performance level and applying the analysis results to strategic, tactical, and operational management decision-making

Maqola ma’lumotlari
MualliflarShirinov , Uchqun, Ширинов , Учкун, Shirinov , Uchqun
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-10-19
Jild3
Son5
Betlar455-462
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp455-462
Indeksga qo‘shilgan2026-10-20

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp455-462 · Maqolaning asl sahifasi

Kalit so‘zlar

segmental reporting, segmental accounting, management analysis, segment performance, segment revenue, segment profit, profitability, asset turnover, cost efficiency, plan fulfillment, comprehensive performance indicator, management decisions, сегментная отчетность, сегментный учет, управленческий анализ, эффективность сегмента, доход сегмента, прибыль сегмента, рентабельность, оборачиваемость активов, эффективность затрат, выполнение плана, комплексный показатель эффективности, управленческие решения, segmentar hisobot, segmentar hisob, boshqaruv tahlili, segment samaradorligi, segment daromadi, segment foydasi, rentabellik, aktivlar aylanuvchanligi, xarajatlar samaradorligi, reja bajarilishi, kompleks samaradorlik ko‘rsatkichi, boshqaruv qarorlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAShirinov , Uchqun, Ширинов , Учкун, & Shirinov , Uchqun (2026). METHODOLOGY FOR USING SEGMENT REPORTING DATA IN MANAGEMENT ANALYSIS AND EVALUATING SEGMENT PERFORMANCE. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 455-462. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp455-462
GOST (OAK)Shirinov , Uchqun, Ширинов , Учкун, Shirinov , Uchqun METHODOLOGY FOR USING SEGMENT REPORTING DATA IN MANAGEMENT ANALYSIS AND EVALUATING SEGMENT PERFORMANCE // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 455-462. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp455-462.
MLAShirinov , Uchqun, Ширинов , Учкун, and Shirinov , Uchqun. “METHODOLOGY FOR USING SEGMENT REPORTING DATA IN MANAGEMENT ANALYSIS AND EVALUATING SEGMENT PERFORMANCE.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 455-462, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp455-462
ChicagoShirinov , Uchqun, Ширинов , Учкун, and Shirinov , Uchqun. “METHODOLOGY FOR USING SEGMENT REPORTING DATA IN MANAGEMENT ANALYSIS AND EVALUATING SEGMENT PERFORMANCE.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 455-462 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp455-462
HarvardShirinov , Uchqun, Ширинов , Учкун, and Shirinov , Uchqun (2026) ‘METHODOLOGY FOR USING SEGMENT REPORTING DATA IN MANAGEMENT ANALYSIS AND EVALUATING SEGMENT PERFORMANCE’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 455-462. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp455-462
BibTeX
@article{shirinovuchqun2026,
  title = {METHODOLOGY FOR USING SEGMENT REPORTING DATA IN MANAGEMENT ANALYSIS AND EVALUATING SEGMENT PERFORMANCE},
  author = {Shirinov , Uchqun and Ширинов , Учкун and Shirinov , Uchqun},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {455-462},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp455-462},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp455-462}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi

Shirinov , Uchqun — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari