Published November 6, 2025 | Version v1
Journal article Open

FINANCIAL ASPECTS OF FIXED AND WORKING CAPITAL CIRCULATION

Authors/Creators

  • 1. Samarkand institute of economics and service

Description

This scientific article analyzes the financial aspects of the circular turnover of fixed and working capital as an integral part of the economic process. The theoretical foundations of capital reproduction, sources of financing, and their impact on production efficiency are deeply examined. Particular attention is given to depreciation of fixed assets, sources of renewal, and the financial interrelation between working capital liquidity and cash flow. The findings indicate that effective management of capital circulation plays a crucial role in ensuring economic stability and improving financial performance.

Files

116-120.pdf

Files (169.7 kB)

Name Size Download all
md5:04e181d89b2b4aac75c67a205b5eb343
169.7 kB Preview Download

Additional details

References

  • 1.Karimov, A. (2021). Moliya va investitsiyalar nazariyasi. Toshkent: Iqtisodiyot nashriyoti. 2.Jo'raev, M. (2020). Korxona moliyasi: nazariya va amaliyot. Toshkent: Fan va texnologiya. 3.Mamatqulov, S. (2019). Asosiy va aylanma kapitalning iqtisodiy mohiyati va tahlili. Toshkent: TDIU nashriyoti. 4.Rasulov, N. (2022). Moliyaviy boshqaruv va risklarni tahlil qilish. Toshkent: Innovatsion iqtisodiyot markazi. 5.Соловьёв, А. Н. (2021). Финансы предприятий: учебник. Москва: Инфра-М. 6.Абрамова, М. А., & Глазьева, С. Ю. (2020). Экономика и управление капиталом предприятия. Санкт-Петербург: Питер. 7.Ходиев, Б. Ю., & Нурматов, М. Х. (2018). Iqtisodiy tahlil va audit asoslari. Toshkent: Universitet nashriyoti. 8.Brigham, E. F., & Ehrhardt, M. C. (2022). Financial Management: Theory and Practice (17th ed.). Boston, MA: Cengage Learning. 9.Gitman, L. J., Juchau, R., & Flanagan, J. (2020). Principles of Managerial Finance (8th ed.). Pearson Education. 10.Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2021). Corporate Finance (13th ed.). McGraw-Hill Education. 11.Brealey, R. A., Myers, S. C., & Allen, F. (2020). Principles of Corporate Finance (13th ed.). McGraw-Hill Education. 12.Bodie, Z., Kane, A., & Marcus, A. J. (2021). Investments (12th ed.). McGraw-Hill Education. 13.OECD. (2023). Financing Growth: The Role of Capital in Modern Economies. Paris: OECD Publishing. 14.World Bank. (2022). Global Financial Development Report 2022: Financial Stability in a Changing World. Washington, DC: World Bank Publications. 15.IMF. (2021). Fiscal Monitor: Managing Divergent Recoveries. Washington, DC: International Monetary Fund. 16.Khatib, S. F. A., & Nour, A. N. I. (2022). Financial performance and capital structure: Evidence from global manufacturing firms. Journal of Financial Economics, 145(3), 567–584. https://doi.org/10.1016/j.jfineco.2022.02.011 17.Myers, S. C. (2001). Capital structure. The Journal of Economic Perspectives, 15(2), 81–102. https://doi.org/10.1257/jep.15.2.81