Vol. 2 No. 9 (2026), Articles
Vol. 2 No. 9 (2026)

MECHANISM FOR EVALUATING AND IMPROVING FINANCIAL ANALYSIS IN E-COMMERCE PLATFORMS: A CASE STUDY OF UZBEKISTAN

Articles
Published 2026-06-14
Amankulova Mukhlisa Narsafar kizi
National Research University “Tashkent Institute of Irrigation and Agricultural Mechanization Engineers” Department of Accounting and Audit, assistant teacher
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Keywords

e-commerce, financial analysis, digital economy, Uzbekistan, ICT services, artificial intelligence, ESG integration, unit economics, regional driver.

Abstract

This study explores the advancement of financial evaluation mechanisms for e-commerce platforms in the rapidly emerging market of Uzbekistan. The research identifies systemic inefficiencies in traditional financial reporting and the "transparency lag" prevalent in digital marketplaces. By analyzing data from the Statistics Agency of Uzbekistan (Stat.uz), the author demonstrates an 11-fold increase in e-commerce volume and a projected 82% share of non-cash transactions between 2021 and 2025. Drawing upon the principles of "Human Dignity” and "regional drivers," the paper proposes a three-stage improvement mechanism that transitions financial analysis from traditional retrospective accounting to AI-powered predictive modeling. This framework aims to enhance investment attractiveness and operational transparency through digitized cost accounting for logistics, AI-driven risk assessment for cyber-threats, and the integration of ESG (Environmental, Social, and Governance) metrics.

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References

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Official Statistical and Regulatory Sources:

1. Statistics Agency under the President of the Republic of Uzbekistan (Stat.uz). Annual reports on digital economy indicators and retail trade turnover.

2. Decree of the President of the Republic of Uzbekistan. "On the Approval of the Strategy 'Digital Uzbekistan – 2030' and Measures for Its Effective Implementation".

3. Corporate Analytical Reports (2024–2025). Open-source data on Gross Merchandise Value (GMV) and transaction growth from platforms such as Uzum Market and ZoodMall.