FINANCIAL ANALYSIS PROCESS: PROBLEMS AND SHORTCOMINGS

Authors

  • Meyliyeva Kumush-oy Farruxovna Karshi State Technical University

DOI:

https://doi.org/10.55640/

Keywords:

financial analysis, financial indicators, liquidity, profitability, financial reporting, risks, analytical methods.

Abstract

This article analyzes the main problems and shortcomings encountered in the financial analysis process of enterprises. In particular, issues such as incomplete financial information, incorrect selection of analysis methods, lack of qualified specialists, misinterpretation of financial indicators, and insufficient use of modern digital technologies are examined. Practical recommendations to improve the effectiveness of financial analysis are also proposed.

References

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3. White G., Sondhi A., Fried D. (2003). The Analysis and Use of Financial Statements. Wiley.

4. OECD (2021). Financial Analysis and SME Performance. OECD Publishing.

5. Damodaran A. (2019). Applied Corporate Finance. New York: Wiley.

6. Karimov U. (2020). Moliyaviy tahlilning korxona boshqaruvidagi o‘rni. Iqtisodiyot va innovatsiyalar, №3.

7. Rahimov M.S. (2021). Moliyaviy hisobotlar asosida tahlilni takomillashtirish masalalari. O‘zbekiston moliya jurnali, №2.

8. IFRS Foundation (2021). International Financial Reporting Standards. London.

9. PwC (2022). Digital Financial Analysis Transformation Report.

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Published

2025-12-24 — Updated on 2025-12-24

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How to Cite

FINANCIAL ANALYSIS PROCESS: PROBLEMS AND SHORTCOMINGS. (2025). International Journal of Political Sciences and Economics, 4(12), 487-490. https://doi.org/10.55640/

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