PRACTICE OF ASSESSING THE EFFICIENCY OF CASH FLOWS IN ENTERPRISES OPERATING IN UZBEKISTAN
Keywords:
cash flows, efficiency, enterprise stability, liquidity, profitability, financial management, fixed assets, accounts receivable, accounts payable, investment potential, economic reforms, strategic development.Abstract
This article provides a comprehensive analysis of the process of assessing the efficiency of cash flows in enterprises operating in Uzbekistan. The relevance of this process is explained by the need to deepen the market economy in the country, expand the private sector, transform state-owned enterprises, and ensure financial stability. The study analyzes the key indicators such as the level of enterprise liquidity, return on charter capital, the state of accounts receivable and payable, and the rate of renewal of fixed assets. Based on these indicators, the financial condition, investment potential, and solvency of enterprises are assessed. It is emphasized that the introduction of ERP systems and automated reporting systems creates opportunities for effective control over cash flows. In particular, it is noted that effective cash flow management is a decisive factor in ensuring financial stability, strategic development, and competitiveness of enterprises.
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