Financial Performance Management System as a Factor of Efficiency of a Balanced Financial Management System Financial Performance Management System as a Factor of Efficiency of a Balanced Financial Management System

Abstract

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.