•  
  •  
 

International Finance and Accounting

Abstract

The article develops a rating methodology for assessing the quality of the balance sheet of non-financial companies on the basis of the generalized conditional reference balance. Depending on the quality of the balance of non-financial companies, 4 gradations of quality were established for their classification. In addition, in order to find out the leading positions of non-financial companies, the financial size of non-financial companies was introduced, which is a new economic term, and a methodology for calculating it was given. Depending on the financial size of non-financial companies, the financial size was divided into 9 stages to determine their comparable total cost.

References

1. O‘zbekiston Respublikasi Prezidentining 2019 yil 17 yanvardagi PF-5635-son “2017-2021 yillarda O‘zbekiston Respublikasini rivojlantirishning beshta ustuvor yo‘nalishi bo‘yicha Harakatlar strategiyasini “Faol investitsiyalar va ijtimoiy rivojlanish yili”da amalga oshirishga oid davlat dasturi to‘g‘risida”gi, 2018 yil 21 sentyabrdagi PF-5544-son “2019-2021 yillarda O‘zbekiston Respublikasini innovatsion rivojlantirish Strategiyasini tasdiqlash to‘g‘risida”gi farmoni. 2. O‘zbekiston Respublikasi Vazirlar Mahkamasining “Davlat ulushi bo‘lgan aksiyadorlik jamiyatlari va boshqa xo‘jalik yurituvchi sub’ektlar faoliyati samaradorligini baholash mezonlarini joriy etish to‘g‘risida”gi 2015 yil 28 iyundagi №207-son qarori. 3. Regina Andekina, RakhilaRakhmetova. Financial Analysis and Diagnostics of the Company// Economics and Finance, Volume 5, 2013, Page 50-57. 4. Bartosz Swiderski, Jarosław Kurek, Stanislaw Osowski. Multistage classification by using logistic regression and neural networks for assessment of financial condition of company// Decision Support Systems, Volume 52, Issue2, January 2012, Pages 539 – 547. 5. José Jorge. Feedback effects between credit ratings and financial market// Economic modelling. Volume 80, August 2019, Pages 328 – 338. 6. Kostirko R. O. Fіnansoviy analіz: Navch. posіbnik. — X.: Faktor, 2007. — 784 s 7. Sheremet A.D., Sayfulin R.S., Negashev Ye.V. Metodika finasovogo analiza,2000. — 208 s 8. Shoha’zamiy Sh.Sh., Sunnatov Yu.U. firmalar buxgalteriya balansi asosida moliyaviy-xo‘jalik faoliyatini tahlil qilishning yangicha yondashuvi.// Toshkent Moliya institutining “xalqaro moliya va hisob” ilmiy elektron jurnali №5, 2017 yil sentyabr.-b.1-20. 9. Sunnatov Yu.U. Nomoliyaviy firmalar buxgalteriya balansi bo‘yicha o‘n ikkita transformatsiyalanish koeffitsiyentining minimal va maksimal chegaraviy miqdorlarini aniqlash uslubi.// “Faol investitsiyalar va ijtimoiy rivojlanishning dolzarb masalalari” mavzusidagi xalqaro ilmiy-amaliy anjuman materiallari, Z.M. Bobur nomidagi Andijon davlat universiteti, 2019 yil 11 oktyabr. 10. Shoha’zamiy Sh.Sh., Sunnatov Yu.U. Nomoliyaviy firmalar buxgalteriya balansi ko‘rsatkichlarining tahlil usuli, me’yorlari va optimal miqdorlarini aniqlash.// V kn.: “Puti i mexanizmы dalneyshego razvitiya i liberalizatsii ekonomiki v svete realizatsii Strategii deystviy po pyati napravleniyam razvitiya Respubliki Uzbekistan v 2017-2021 godax”//Po materialam IX Foruma ekonomistov Uzbekistana.// Tashkent, IPMI pri Kabinete Ministrov Respubliki Uzbekistan, 2017 g. -s.280-284. . 11. Sunnatov Yu.U. Nomoliyaviy firmalar moliyaviy holatiga baho berish uchun buxgalteriya balansi ko‘rsatkichlari yordamida ifodalanuvchi transformatsiyalanish koeffitsiyentlarining etalon miqdorlarni aniqlash va ularni qo‘llash.// Toshkent Moliya institutining “xalqaro moliya va hisob” ilmiy elektron jurnali №1, 2020 yil fevral. 12. Bocharov V.V. Finansovыy analiz. –SPb.: Piter, 2004. -240 s. 13. www.openinfo.uz sayti ma’lumotlaridan foydalanildi.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.