ANALYSIS OF THE DYNAMICS OF FINANCIAL RESULTS AND THEIR DETERMINING FACTORS IN INDUSTRIAL ENTERPRISES
Keywords:
Industrial enterprises, financial results, revenue, costs, profit, loss, dynamics, analysis.Abstract
This thesis analyzes the dynamics of key financial performance indicators in industrial enterprises, including revenue, costs, profit, and loss. The study is conducted using the example of cotton ginning enterprises (CGE), identifying the temporal changes in financial results and the main factors influencing their formation. The analysis reveals the impact of the revenue–cost ratio on financial performance and highlights the dynamic characteristics of profit and loss conditions. The obtained findings have practical significance for ensuring financial stability and supporting managerial decision-making in industrial enterprises.
References
1.“Rules for the acceptance of cotton and grain and the maintenance of their electronic accounting approved by the Resolution of the President of the Republic of Uzbekistan dated September 11, 2023” // based on information from Sputnik.uz.
2.Higgins, R.C. (2019). Analysis for Financial Management. 12th ed. New York: McGraw-Hill Education.
3.Murodov, O.J. (2025). Modern stages of reforming state enterprises and the privatization model of Uzbekistan. Yashil iqtisodiyot va taraqqiyot, No. 10, pp. 1492–1496. https://yashil-iqtisodiyot-taraqqiyot.uz
4.Murodov, O.J. (2025). Factors for increasing enterprise competitiveness in the economy of New Uzbekistan: Integration of reforms, certification and consumer requirements. Bulletin of Gulistan State University. Series: Humanities and Social Sciences, No. 3, pp. 193–197.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ideal Journal of Multidisciplinary Research
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
