Azərbaycan Respublikası Ədliyyə Nazirliyində qeydiyyata alınıb: Reyestr №4155 Azərbaycan Texnologiya Universitetinin Elmi ġurasının qərarı ilə çap olunur
Maliyyə təhlili müəssiələrin maliyyə fəaliyyətin
Financial analysis is the process of studying the financial condition and main results of the financial activity of the company in order to identify reserves to increase its market value and ensure further effective development. In this article the analysis of methodical approaches to financial analysis of enterprise is presented. The methods of financial analysis such as reading of accounting records, comparative analysis, horizontal and vertical analysis, factor analysis, financial coefficient method and other are proposed by various Russian and foreign authors are considered. Also the financial analysis on the example of a particular enterprise- the Limited Liability Company «Ganja Beton-3» have been conducted with interpretation of the obtained results. In general, the activity of LLC « Ganca Beton 3» can be considered effective, as the company’s revenue increases, there is an increase in profit and profitability. Liquidity ratios are in line with the standard values, but short-term liabilities need to be reduced to reduce the liquidity risk.
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Tax as the main source of increasing budget revenues
Tax policy is of great importance in the formation of budget revenues, and tax revenues constitute the main part of budget revenues in Azerbaijan. What should be understood byeffective tax policy in general? As already mentioned, tax revenues are a part of budget revenues. As a result, more tax revenues mean more budget revenues. However, it should be taken into account that raising taxes beyond a certain limit can have a negative impact on both economic growth and the business environment. Effective tax policy involves such policy measures that, while ensuring budget revenues, do not have a sharp negative impact on economic development. Like the public financing structure, increasing debt is nothing more than an increasing burden on the economy. One way to mitigate this problem is to adjust the tax system in such a way that the tax rates applied provide the maximum possible revenue for the government without having a disincentive effect on the economy. In this regard, the level of personal income taxes and the overall efficiency of the system are always among the most discussed topics in scientific and social fields.
Risk management in strategic operations and budget planning
In the modern era, the concept of social policy has firmly entered the daily life not only of people and scientists engaged in this field, but also of all social classes and groups of society. In the Soviet period, social policy was almost not distinguished in the division of politics, it was often considered as a component of economic policy. However, in the process of historical development, the wrongness of this attitude towards social issues has emerged.Social policy, as a concept, appeared in Germany in the second half of the 19th century. For the first time, this concept meant the measures taken by the state to regulate the profit conflict between the working class and the capitalist class, and was later developed and used in a wider sense. The measures taken by the state for all social classes and groups were comprehensive. Social policy in the modern sense: aimed at solving the problems of all social classes and groups in the society, such as social protection, health, education, employment, etc. it is the sum of all measures. This concept has gone through a long historical development phase until it got its current meaning. In these stages, states changed their functions as well as changed the meaning of social policy and expanded it further.
Essence and importance of innovation activity at the enterprise
As a result of innovative activity, new ideas, new and improved products, technological processes are born, new forms of organization and management of various sectors of the economy and its structures appear. Continuous innovation is the only way to maintain high growth rates and profitability of the company. In today's fast-paced, competitive environment, it is challenging to maintain high profitability from your existing product portfolio. If changing conditions are not anticipated and responded to in a timely manner, the enterprise may face a crisis. In a market economy, it is not enough for a manager to have a good product; he must strictly control the emergence of new technologies and plan their implementation in his enterprise in order to keep up with competitors. In modern conditions of economic instability and the need to actively formulate a policy of import substitution, the issue under consideration is very relevant.
GREENING THE AUTOMOTIVE INDUSTRY: LEVERAGING ALUMINUM FOR ENVIRONMENTAL AND ECONOMIC ADVANTAGES
Numerous strategic industries stand as prime candidates for the infusion of greeninnovation, with the transportation sector ranking second only to the energy industry in terms of global emissions. The continual escalation in the mass of automobiles and aviation fleets necessitates the development of novel methodologies, extending beyond the electrification of propulsion systems to encompass innovative material supply chain management. Aluminum, heralded as the preeminent ecofriendly material of the future, emerges as a particularly unique and influential instrument in this endeavor. In contemporary times, the weight of aluminum and its compounds in automobile production has eclipsed 70% in certain cases, underscoring its pivotal role in shaping the manufacturing landscape. Within the scope of this research, comprehensive analyses pertaining to green marketing strategies within the automotive and allied industries were conducted, unveiling the multifaceted environmental and economic benefits associated with the integration of aluminum materials.This article investigates how the strategic use of aluminum in the automotive sector not only enhances environmental sustainability but also yields substantial economic benefits. Aluminum's weight-saving properties and fuel efficiency improvements are pivotal in driving both environmental conservation and financial viability in the automotive industry.
General logistics problems in modern economic conditions
The growing interest in the problem of logistics development in industrially developed countries is primarily due to economic reasons from a historical point of view. In a situation where the volume of production is increasing, and domestic and international relations are expanding, the factor of increasing the level of costs related to the sphere of exchange has strengthened the efforts of entrepreneurs to find new forms in order to optimize market activity.
Credit relations of competition in the banking sector effect on efficiency
ompetition in the banking sector is a form of struggle for the most favorable conditions among subjects, which directly affects the attractiveness of credit and the improvement of the quality of services. Since high monopolization of banking activities has a negative impact on the financing of investment needs of the economy, the optimal level of credit supply can be achieved only in competitive market conditions. In this regard, competition can create an incentive for the differentiation of the provided services, as well as for the implementation of strategies that envisage the regularity of customers' relations with the bank.
The impact of the transport factor as a single economic entity in the economy
Transport is a linchpin of economic development which connects people, businesses and markets, while also contributes to the creation of new jobs, trade and general prosperity. Investments in transportation infrastructure are critical to supporting economic growth and improving the quality of life for communities around the world. The role of the transport factor in the economy has always been the subject of extensive analysis. Many experts have noted that transport is one of the main factors in economic development and justified it with many analyses. This article takes a different approach. A hypothesis is expressed in scientific terms. It is noted that transport as a single economic subject cannot create economic revival without other factors. This hypothesis is supported by several observational facts.
ANALYSIS OF FACTORS DETERMINING EFFICIENCY OF AGRICULTURAL PRODUCTION
The modern agricultural policy of countries that have lived in market economy conditions for many years shows that it is impossible to achieve the development of agriculture and food security of the country only by distributing the land to the peasants. For this, it is also necessary to increase the volume of production with the support and care of the state and increase the efficiency of production by improving the quality of products and reducing the cost. However, it is necessary totake into account that agricultural production depends on seasonality, biological processes, climatic and geographical conditions, high capital intensity, low level of profitability. , inelastic demand, high level of risk are affected by a number of factors. When determining the efficiency of agricultural production, it is necessary to take into account the following: agricultural area characteristics, economic productivity of the land, production volume per unit of area and the level of income; application of the results of scientific and technical progress for complex mechanization and automation of production, maximum production of high-quality products; assessment of the economic efficiency of food production and the impact on the environment not only from the point of view of individual subjects, but also from the point of view of the economy as a whole.In order to implement these tasks ahead in the new phase of agrarian policy, strengthening of the material and technical base of farms, creation of new production and processing enterprises, application of modern techniques and technologies, further development of entrepreneurship, expansion of state support to this field and other measures should be continuous.
Features and factors that ensure financial stability of economic entities in the agro-industrial complex
In modern economic conditions, many organizations pay special attention to financial stability as a strategic factor in the financial provision of the company's activities, increasing its business activity and attracting investments. Financial stability is one of the main economic factors by which the financial condition of an economic entity is evaluated. It is formed in the process of all financial and economic activity and is the main component of the overall stability of the organization. The financial stability of the enterprise is the ability of the economic entity to operate and develop in a changing internal and external environment, to maintain the balance of assets and liabilities, to ensure constant solvency and investment attractiveness at an acceptable risk level.
Research issues on certification of finished food products 1K.S.Dadashova, 2 S. T.
The article discusses the issues of certification of finished food products by country. The conducted research shows that the certification of food products plays an important role in increasing the export opportunities of this industry. The article also identifies existing problems and suggests ways to solve them.
Ways to improve the efficiency of financing small and medium-sized businesses
In the formation of entrepreneurial relations, its financing is of great importance, and it should also be noted that in some developed countries of the world, special government agencies and various funds operate in connection with the financing of small and medium-sized businesses. Restrictions on the financing of such enterprises in our country hinder the development of small and medium-sized businesses and cause further deepening of the problems associated with it. In our country, there are various mechanisms for state financing of small and medium-sized businesses, but with such financing, it is necessary to carry out certain improvements.
mechanisms for financing small and medium-sized businesses
Turizmdə reklam fəaliyyətinin təkmilləşdirilməsi istiqamətləri
Advertising and promotion is considered as a factor affecting the demand of a country in the international tourism market. Promotional activities are activities aimed at individuals, targeting groups of potential consumers. The most important effect of advertising and promotional activities on tourism demand is to provide information to the consumer about a touristic region or country. This factor may have the effect of increasing existing tourism demand, but it will also have the power to drive potential tourism demand. For this purpose, the countries that have a say in international tourism are allocating more funds to advertising and promotion activities in order to maintain their image on the one hand, and to gain more market share on the other hand [5].Natural population growth and environmental changes are taken into account in the development of tourism. Natural growth exists in each country with qualitative changes that occur along with the economic factor. Especially the forest, mountains and climate change are common factors that cause the increase or decrease of any type of tourism in the current year. Therefore, human resources, advertising, as well as the public opinion of those who come to the country as tourists play a key role in the organization of tourism. Advertising, being an informational activity in the field of tourism, provides a direct link between the production and consumption of tourism products. In the tourism industry, advertising information has gone beyond the narrow framework of the information function providing a directed flow and assumed the communicative function. With its help, "contact" is maintained with the market and the consumer. It allows you to control the promotion of services in the market, to create and integrate a system of stable buyer preferences for advertised objects, and to make adjustments to sales activities. Using consumer-directed influence, advertising not only helps to create demand, but also to manage it.
Legislative, theoretical, methodological and organizational issues of the accounting policy of a commercial organization remain relevant and insufficiently studied. This determines the need to study the evolution of the legal regulation of accounting policy, justify and develop proposals for the improvement of normative legal acts regulating accounting policy, study the experience of forming accounting policy, analyze its elements in order to consider factors and act. At the same time, a well-prepared accounting policy is one of the tools for the correct organization of unified accounting, ensures data security and the possibility of its transfer during the change of accountant in the organization, allows accounting. to refer to the accounting policy as a methodological guide to employees. Accounting policy is actually a formalized position of the organization. Accounting policy allows you to optimize the accounting process in terms of reducing its complexity, increasing the quality of presentation and grouping of accounting data.
Analysis of existing structural problems in the national economy
When viewed as the principle of the human organism, the national economy functions as the lifeblood of states and affects all aspects of a nation's well-being, from the standard of living of its citizens to the growth of businesses and the general state of the country. However, structural problems within these economies can hinder economic growth, development and meeting social needs. It is important to improve the structure of the national economy in a more optimal and efficient way, to determine the methods of solving problems related to modernization and to ensure their adaptation to the system of structural mechanisms. During the analysis of the economic development processes, the reconstruction of the processing sector, the formation of production forces, the increase in the economic activity of the regions, the development of the industrial infrastructure, and the significant reduction of the country's dependence on oil were taken into account. In order to ensure that the level of development is effective, it is appropriate to draw up strategic development and action programs. This article focuses on common problems that persist between countries, providing a comprehensive analysis of the structural problems plaguing national economies around the world.
The modern labor market in the context of the reform of the country's economy
The circumstances of the formation of different labor market models show that its success in the field of increasing the level of employment depends on whether national customs, political conditions and social mood are taken into account. The structural restructuring of the economy has led to a decrease in the specific weight of employment in industrial areas and an increase in the service sphere, the creation of non-standard employment opportunities, the continuous renewal of the material base of production, the volume and composition of the demand for goods and services, and the dynamics of the demand for the quantity and quality of the labor force of enterprises. The imposition of a strict regime on the working conditions of workers engaged in the standard regime hinders the flexibility of production and leads to a decrease in its competitiveness. Therefore, the flexible labor market has become a tool for increasing production efficiency. Social factors also contribute to the formation of a flexible labor market. These include changes in the demands of employees for working conditions during the period of employment, periodically updating their knowledge, deepening of professional qualifications, favorable working time regime options, etc. factors are concerned. Demographic factors play an important role in the creation and development of the flexible labor market. Because the flexible labor market creates ample opportunities for realizing the labor potential of married women, elderly people, disabled people, young people and other categories of workers.
The essence of management of human resources in the media
The article examines the formation of the function and goals of human resource management, the conceptual foundations, the essence of personnel management in the media. Personnel planning, theoretical and methodological problems of human resource management. The author analyzes the scientific approaches of several researchers regarding the management of human resources in the media. In the article, special attention was paid to the stages of managing the formation of personnel of enterprises. On the basis of a comparative analysis, the content of the concept, importance, and features of "human resource management" were clarified. At the end of the article, the author gives his generalized conclusions on the topic under study.
IN the regulation of business in the conditions of market relations increase in economic efficiency
The transition of Azerbaijan's economy to a market economy has led to a number of changes in the economy, as well as state intervention in the economy has led to the emergence of new principles and directions. At present, if we constantly keep this issue on the agenda, defining various methods, principles and functions to increase the effectiveness of state intervention in the economy, at the same time, important work will be done.
Ways to reduce the degree of economic risk
The article notes that business management in the modern era requires a comprehensive solution of many problems caused by both external and internal factors. The main external factors include the dynamism of the macroeconomic situation, the growing influence of the processes taking place in the international financial and economic sphere on the economy of Azerbaijan, increased competition in the domestic market, as well as uncertainty in the legal sphere of business management. One of the internal factors of uncertainty for entrepreneurs is the lack of complete information about both the current state and the prospects for business development. In such a situation, a new approach to business management is required. The demand for information management system is growing. In a modern market economy, information management is necessary not only to assess the current situation, but also to predict changes that will occur in the external and internal environment in the near future.
New approaches to nature protection and environmental quality management
The environmental protection system is the provision and organization of the use of natural resources. Environmental protection also refers to the system of legal and administrative, government measures. Measures for the protection and preservation of the environment in our republic are carried out at the expense of state bodies, nature reserves, forestry and hunting departments, enterprises such as farms. The article analyzes new approaches to nature protection and environmental quality management.
Efficiency and economic growth of local government bodies: example of Azerbaijan
This article examines the effects of local government bodies on economic growth in Azerbaijan. The research analyzes the economic role of local governments and their structures in Azerbaijan. The literature review identifies gaps in the Azerbaijani case by synthesizing findings from previous studies. The material and discussion section discusses in detail the effects of local governments on economic growth by presenting the analysis of the collected data. This chapter emphasizes issues of strategic importance by focusing on the successes and challenges of local governments. The results and recommendations section evaluates the contributions of local governments in Azerbaijan to economic growth and offers strategic recommendations such as capacity building, increasing transparency and strengthening the local economy. This article aims to present a concrete evaluation in the case of Azerbaijan, emphasizing the role of local governments in economic growth processes. It can be an important reference source for researchers who want to understand the effects of local government bodies on economic growth.
The influence of the development of circulation of the securities market in our country on the formation of national capitalism
The article considers the process of rapid formation of financial turnover in our country is possible as a result of the process of reforms in the field of economics and law, as a result of the creation of a market infrastructure. One of the most important parts of the market infrastructure that is being formed in the new period is the GKB. In the world experience, the SCB is one of the most important options for providing the economy with finances, along with the banking sector and the state budget. Increasing interest in the mobilization of financial capital, the SCB ensures the multiple distribution of financial resources between various sectors and areas of the economy in a promising (promising) and profitable form, in favor of dynamically developing industries.
development of circulation in the securities market
Cultures are as diverse and large as the languages that belong to people are changing rapidly
Cultures are as diverse and large as the languages that belong to people are changing rapidly. Cultural change is reflected in the way it relates to language. Language greatly expands the amount of information that can be used in any human society and accelerates the acquisition of new skills and the adaptation of technologies to changing conditions or new, different environments. The use of language can explain any skills, techniques, products, methods of social surveillance, etc., and the end results of the invention of each can be presented to anyone who has the intellectual ability to understand what is being said. Languages, and the variations within them, play both a unifying and diverse role in human society as a whole. A common culture and a common language facilitate trade between people, as well as stimulate the learning of other languages and cultures.
Development of agricultural enterprises in Azerbaijan
The article talks about the development paths of agricultural enterprises in Azerbaijan from ancient times to the present day. In modern times, one of the most global problems of humanity is providing the population with food products, and the most important duty and honor is to pay for this provision. Currently, the elimination of the number of people suffering from hunger by the countries of the world, international organizations, especially the Food and Agriculture Organization of the United Nations (FAO), the World Bank, the International Fund for Agricultural Development (IFAD), the International Monetary Fund and other organizations, every providing a person with minimum living calories, other aspects of food security, etc. Taking into account the problems, work is being done to eliminate them.
DIRECTIONS FOR THE FORMATION OF AN INFORMATION BASE FOR REGULATING THE INNOVATIVE DEVELOPMENT OF THE AGRICULTURAL INDUSTRY
In recent decades, the practice of economic management in the most developed countries of the world testifies to the decisive influence of science and scientific and technological development on the economy as a whole and in each industry. At the same time, the acceleration of the development of innovations and their wide distribution is possible only with the unconditional active support of the state. Thanks to the formation of a certain direction of innovative activity, the technological level of the agro-industrial complex is significantly increased.
SMALL AND MEDIUM ENTERPRISES AS THE KEY DRIVING INDICATOR FOR THE ECONOMY OF THE AUTONOMOUS REPUBLIC OF NAKHCIVAN
Achieving balanced regional development are among the priorities of socio-economic policies for countries in the global context. The development of entrepreneurs (especially SMEs) is considered the major driving factor for achieving targeted goals. SMEs play a significant role in regional economic development by creating new employment opportunities and the production of competitive items. As an integral part of Azerbaijan and bordering 3 neighboring countries, the Autonomous Republic of Nakhcivan (hereinafter Nakchivan MR) has a rising share of interest of SMEs in the economy. The purpose of the research is to suggest offers by analyzing the real effects of SMEs on the regional economy.In the study, the methods of matching the official statistics on the activity of SMEs in Nakhchivan MR were used, following the characteristics of the economy and development potential. As a result of ensuring the balanced development of the capital and regions in the "Socio-Economic Development Strategy" of the Republic of Azerbaijan in 2022-2026, it is planned to increase the share of regions in the total output from 35% in 2020 to 42% in 2026 thus covers the applied importance of the research work. As a result of the research, it was revealed that the main driving indicator of development in the economy of Nakhchivan MR is in parallel with the development of SMEs operating here.
ORGANIZATION AND MANAGEMENT OF NEW MARKETING SERVICES IN TOURISM ENTERPRISES
Tourism companies are trying to find new ways to sell their products and compete with others in the industry. They do this because more and more people want to go on vacation and they want different options. These companies are learning how to market themselves better and how to use technology to help them. They also follow the strategies implemented by other companies and try to learn from them. It is important for them to learn what is happening in the industry so that they can make good decisions. The emergence and growth of new marketing services in the tourism industry is conditioned by the economic and competitive landscape in tourism, as well as the ever-changing demand for tourism products. This article examines the organization and management of these new marketing services, including the development of marketing strategies, current marketing services available in tourism, the use of digital marketing methods, and global practices in managing tourism marketing activities. In addition, the article examines the current state of marketing in local tourism enterprises.
ROLE OF REGIONS IN AGRICULTURE OF AZERBAIJAN
Due to the concept and implementation of the principles of sustainable development, there are radical changes in the position and role of the agricultural sector within the development of the national economy. The view of agriculture as an integral part of the regions begins to assert itself in connection with the adoption of basic principles. Determining the indicators that characterize the regions and eliminating the problems identified based on them, it is possible to determine the prosperity of individual regions based on them. On the basis of statistical data of recent years, the cultivated areas, total harvest and productivity of plants in the region were recorded, and the method of comparative analysis was used.
Directions for increasing the financial stability of the agricultural sector
The article explores the means and ways to strengthen the overall financial security of the agricultural sector, taking into account the specific features of agricultural production, primarily its low profitability, inability to effectively respond to risks, weak insurance opportunities and other factors, financing agricultural production, providing state subsidies, including creation of a reliable insurance system. As a result of the study, ways to eliminate price, structural and financial deformations in the agro-industrial complex in modern conditions and mechanisms for strengthening the financial sustainability of agricultural production are shown.