ORGANIZATION OF CONTROL AND EVALUATION OF EFFECTIVENESS IN INTERNATIONAL COMPANIES

Аннотация

The article explores the scientific, theoretical and methodological basis of the organization and evaluation of theeffectiveness ofcontrol in international companies. As a result of solving theoretical and practical issues on the subject, scientific and practical recommendations for the organization and evaluation of the effectiveness of control in the joint ventureUZTEX TASHKENT LLC, which is theobject of research. Key words: effective control system, internal control, joint venture UZTEX TASHKENT LLC, economicindicators ofthejointventure,financial performance of thejointventure. Introduction. Establishing an effective control system in the process of technological modernization and technical re-equipment of production Control systems can analyze a very wide range of events, from measuring production output to measuring organizational behavior, which is amuch more complex task. President of the Republic of Uzbekistan Sh.M.Mirziyoev said, “In the first quarter of 2020, on the basis of best practices, a new modern system must be introduced in regulatory agencies at all levels. It is through this system that each enterprise and entrepreneur must be dealt with individually to ensure their legal operation, and inspections must be conducted fairly as a last resort. ”He pointed out. Control is exercised at all levels of management: corporate, divisional, functional, and individual. Control is an important task related to the quantitative and qualitative evaluation of the results of the enterprise. It will consist of a feedback system, the purpose of which is to ensure that the goals set bytheorganizationare achieved. Therefore, at present, one of the most pressing issues is the establishment of an effective control system in the process of technological modernization and technical re-equipment of production inthereal sector oftheeconomy [4,5]. Methods. In the process of preparing the article were used formal-logical, specific research methodseconometric modeling, empirical research, and forecasting Results. Internal control has been established at the joint venture UZTEX TASHKENT LLC. Internal control in the joint venture UZTEX TASHKENT LLC is a continuous process carried out by its management bodies, divisions and employees, aimed at improving the efficiency of risk management, control and corporate governance processes to achieve the following objectives: 1. Efficiency and effectiveness of financial and economic activities in the implementation of activities and other transactions in the enterprise, the effectiveness of asset and liability management, includingensuring thesafety of assets, risk management; 2. Ensuring accuracy, completeness, objectivity, as well as information security in the timely preparation andsubmissionof financial, accounting, statistical and other reports; 3. Observance of normative-legal documents, constituent and internal documents of the enterprise; 4. Involvement of the enterprise and its employees in the implementation of illegal activities, including the legalization of proceeds from crime, the exclusion of terrorist financing, as well as thetimelysubmissionof information to therelevant statebodies; https://ijmri.de/index.php/jmsi volume 4,issue5,2025 635 Internal control system is a system of organizational structure, control measures, internal control practices and methods, which ensures compliance with the procedure for achieving and achieving goals on the basis of the legislation of the Republic of Uzbekistan, the Charter and internal documents oftheenterprise; "The system of internal control bodies is a set of governing bodies, its divisions and responsible employees performing theirfunctions within theinternal control system." At the joint venture UZTEX TASHKENT LLC fixed assets are accounted for in kind and in value. If the natural valuation of fixed assets allows to solve the problem of technical re- equipment and modernization ofproduction, to create graphs for their repair bygroups and types, as well as to determine theneed for repair tools, thevaluation offixedassets production planning, determining their available volume, determining the amount of depreciation, analysis of the level ofuseoffixed assets and production capacity, and so on. The joint venture UZTEX TASHKENT LLC has the following methods of valuation of fixed assets: at cost - a set of costs incurred for the creation or purchase of fixed assets, related to the commissioning of fixed assets or their individual parts - their delivery, installation, etc. cost incurred taking intoaccount costs. For example, the initial cost of a machine or equipment is the purchase price at which the entity purchased the machine or equipment on a particular date and recorded it in the accounting records. In terms of recovery value - an assessment of fixed assets or any part of them (buildings, equipment, machinery, production equipment, etc.) taking into account current inflation and other factors. This method of valuation shows