Abror Boltayev
@tdau.uz
Accounting, Analysis and Audit
Tashkent State Agrarian University
Scopus Publications
Scopus Publications
R. R. Khudaykuliev, M. K. Normatov, A. Sh. Boltaev, and I. R. Kadirov
EDP Sciences
This paper presents a bibliographical analysis of scientific research on cotton-picking machinery, focusing on countries, years, authors, and publishers involved in this field. The study utilizes materials from the Scopus database, describing the sequence of analyses and presenting the results through graphs and histograms. Cotton is a crucial product for human life, and its ecologically clean demand is increasing yearly. Traditional cotton growing remains relevant in Uzbekistan, where cotton picking by machine is essential due to labor-intensive and expensive manual methods. The international cotton industry actively participates in creating and using cotton-picking machines, with more than 90 countries growing cotton on 32 million hectares, including Uzbekistan’s 1.07 million hectares. Since the 1970s, the USA and Uzbekistan have been the primary countries improving cotton-picking machines based on scientific and practical research. However, by the 21st century, countries like China, India, Turkey, and Israel have joined this field. This study aims to ensure that cotton-picking machines produced in Uzbekistan meet state standards by analyzing scientific research in this field, studying the advantages and disadvantages of machines from various countries, and staying updated on the latest developments through the Scopus database.
U Urmanova, G Tursunkulova, Z Bozorboeva, and A Boltaev
EDP Sciences
This article examines the importance and organizational and methodological aspects of financial budgeting on farms. The main, organizational and methodological aspects and main directions of budgeting in farms are shown. Stages of formation of the financial budgeting system, model budgeting model for farms operating in various sectors and stages of financial budgets have been developed, relevant conclusions have been formed, proposals and recommendations have been developed.
R D Dusmuratov and A S Boltaev
EDP Sciences
Globally, accounting is seen as a system for measuring, tracking and summarizing business activities, interpreting financial information and communicating the results to management and other stakeholders to help them make effective business decisions. Therefore, today it is important to improve the development of accounting policies in economic entities, including supply organizations operating in the agricultural sector, based on the conceptual rules established by the Law of the Republic of Uzbekistan “On Accounting” and other regulations. It is known that the development of accounting policies is based on the general rules set out in the National Accounting Standard (NAS) of the Republic of Uzbekistan No. 1 “Accounting Policy and Financial Reporting”.. In particular, the IFRS states that “Accounting policies represent the specific principles, conventions, procedures and practical approaches used by an entity to prepare and prepare financial statements”. At the same time, the accounting policy of the business entity is formed by the head of the entity on the basis of IFRS 1, and the financial indicators presented in the financial statements of financial and economic activities for different years are compared and used in conjunction with other related IFRSs.