Abstract
The issue of analyzing the practical economic situation of Uzbekistan Railways JSC and identifying existing strategic options is of particular relevance in the current conditions. This is because railway transport, as one of the basic infrastructural links of the national economy, directly affects not only the volume of freight and passenger transportation, but also investment activity, logistics efficiency, interregional integration and the sustainable development of foreign economic relations. The intensification of global competition observed in recent years, the intensification of the struggle between transport corridors, the acceleration of digitalization processes, the instability of energy and operating costs, as well as the increase in the number of projects with high capital intensity, necessitates the assessment of the activities of this enterprise not by traditional management methods, but on the basis of in-depth economic analysis, financial diagnostics and strategic options. It is from this perspective that a comprehensive study of the enterprise's income structure, cost dynamics, profitability, investment flows, operational efficiency indicators and resource efficiency allows for an objective assessment of its current economic situation.
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