In the article have been described the financial results and their economic content. The features of the national model of the system of formation and distribution of financial results are highlighted. The functional elements of managing the formation and distribution of financial results are systematized. As a result of the research, the scientific views of foreign and domestic economists on financial results are illuminated through scientific abstraction. The system of formation and distribution of financial results as a result of systematic analysis of endogenous and exogenous factors affecting financial results in real sector enterprises has been empirically evaluated. The article uses the theoretical methods of scientific knowledge and thinking, ie scientific basraction, vertical, horizontal, comparative analysis. The synthesis method was used to generalize the conclusions about the effective management of financial results. Based on this database, which used the real database for 2013-2018 as a database of empirical analysis in the article, tables consisting of dynamic series, graphic illustrations were formed. The results of the study serve as an important methodological basis for raising the balanced profitability of grain and grain products in the Republic of Uzbekistan (joint-stock companies within the joint-stock company "Uzdonmahsulot") above the average market level in the national economy. The practical significance of the results obtained in the scientific article is explained by the fact that in joint-stock companies are based on factors and opportunities for sustainable increase in profitability by maximizing qualitative and quantitative profit. At the same time, recommendations have been developed to attract investment in the technological modernization of fixed assets, which will ensure the intensive development of operational activities in enterprises. These proposals will create opportunities for the production of competitive products by national joint-stock companies that process grain and grain products. The scientific novelty of the article is explained by the fact that scientific views on financial results have been researched and generalized. Also, a model based on the boundary criteria of an effective financial management system for intensive development of income, expenses and net financial results, ie dynamic growth of profits for certain types of activities in enterprises operating in the real sector.
Volume 12 | Issue 5
Pages: 301-310
DOI: 10.5373/JARDCS/V12I5/20201718