Сборник V международной

ISSUES OF ORGANIZATION AND MANAGEMENT OF DUTIES OF 
PHARMACEUTICAL ENTERPRISES IN THE CONTEXT OF 
MODERNIZATION OF THE ECONOMY
Qarshiboyev SH.O’. Mustafayev U.G’
Tashkent Pharmaceutical Institute 
e-mail: [e-mail], tel. [phone]
Relevance:
One of the main directions of reforms in our country is the state support of enterprises of various 
forms of ownership operating in the economy, further improvement o f their legal framework, creating an 
important basis for their comprehensive development. Today, the economy o f our country is developing 
on the basis of a specially developed model of transition to market relations, aimed at democratization of 
society, strengthening the potential of the economy and making the country one o f the developed countries.
In fulfilling these tasks, which are necessary for the development o f the economy, a great deal of 
attention is paid to enterprises, which are not only the main production link o f the economy, but also meet 
the needs of consumers through production and services.
The purpose of the study:
In a market economy, any pharmaceutical company interacts with other businesses, financial insti­
tutions and the state budget. One of the most important issues in the process o f economic and financial 
activity of enterprises is the proper organization and rational use of their obligations. The rational use of 
corporate obligations, firstly, increases the volume of production and services, and secondly, affects the 
development of the payment system in the country and the timely formation of budget revenues. It should 
also be noted that an increase in the liabilities of the enterprise and the wrong management decisions in 
this regard can lead to a sharp decline in the financial stability of enterprises and, consequently, to a crisis.
Methods and techniques:
The purpose of the work is to study the theoretical foundations of the correct organization of cor­
porate liabilities, to make suggestions and conclusions on the structure of corporate liabilities and their
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effective use. To achieve this goal, the following tasks have been set:
- study the economic nature and structure o f the company’s liabilities;
- study the role and importance of taxes and other mandatory payments in the liabilities o f the enter­
prise;
- identification o f accounts payable and ways to reduce them;
- to determine the role o f loans from commercial banks in the structure of corporate liabilities and 
ways to use them effectively.
- to determine the directions of effective management o f the company’s obligations in the context of 
modernization of the economy.
Results:
In order to prevent accounts payable, which make up the bulk of corporate liabilities, it is advisable 
to take the following measures:
- the responsibility o f the parties in the contractual relationship and their strict compliance with the 
terms of the contract;
- setting the terms o f legal liability for any overdue payments;
- Accounting - the use of modern forms o f books;
developing a mechanism for creating reserves for doubtful debts, etc.