id	sid	tid	token	lemma	pos
ajbmeb-3163	1	1	american	american	PROPN
ajbmeb-3163	1	2	journal	journal	PROPN
ajbmeb-3163	1	3	of	of	ADP
ajbmeb-3163	1	4	business	business	NOUN
ajbmeb-3163	1	5	management	management	NOUN
ajbmeb-3163	1	6	,	,	PUNCT
ajbmeb-3163	1	7	economics	economic	NOUN
ajbmeb-3163	1	8	and	and	CCONJ
ajbmeb-3163	1	9	banking	banking	NOUN
ajbmeb-3163	1	10	issn	issn	PROPN
ajbmeb-3163	1	11	(	(	PUNCT
ajbmeb-3163	1	12	e	e	NOUN
ajbmeb-3163	1	13	):	):	PUNCT
ajbmeb-3163	1	14	2832	2832	NUM
ajbmeb-3163	1	15	-	-	SYM
ajbmeb-3163	1	16	8078	8078	NUM
ajbmeb-3163	1	17	volume	volume	NOUN
ajbmeb-3163	1	18	42	42	NUM
ajbmeb-3163	1	19	,	,	PUNCT
ajbmeb-3163	1	20	november	november	PROPN
ajbmeb-3163	1	21	2025	2025	NUM
ajbmeb-3163	1	22	p	p	NOUN
ajbmeb-3163	2	1	a	a	DET
ajbmeb-3163	2	2	g	g	NOUN
ajbmeb-3163	2	3	e	e	NOUN
ajbmeb-3163	2	4	|	|	ADV
ajbmeb-3163	2	5	6	6	NUM
ajbmeb-3163	2	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3163	2	7	improving	improve	VERB
ajbmeb-3163	2	8	management	management	NOUN
ajbmeb-3163	2	9	accounting	accounting	NOUN
ajbmeb-3163	2	10	in	in	ADP
ajbmeb-3163	2	11	railway	railway	NOUN
ajbmeb-3163	2	12	transport	transport	NOUN
ajbmeb-3163	2	13	enterprises	enterprise	NOUN
ajbmeb-3163	2	14	:	:	PUNCT
ajbmeb-3163	2	15	the	the	DET
ajbmeb-3163	2	16	case	case	NOUN
ajbmeb-3163	2	17	of	of	ADP
ajbmeb-3163	2	18	“	"	PUNCT
ajbmeb-3163	2	19	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	2	20	railways	railway	NOUN
ajbmeb-3163	2	21	”	"	PUNCT
ajbmeb-3163	2	22	jsc	jsc	PROPN
ajbmeb-3163	2	23	babakhalov	babakhalov	PROPN
ajbmeb-3163	2	24	norbuta	norbuta	PROPN
ajbmeb-3163	2	25	eshnazarovich	eshnazarovich	PROPN
ajbmeb-3163	2	26	doctor	doctor	NOUN
ajbmeb-3163	2	27	of	of	ADP
ajbmeb-3163	2	28	economics	economic	NOUN
ajbmeb-3163	2	29	(	(	PUNCT
ajbmeb-3163	2	30	dsc	dsc	NOUN
ajbmeb-3163	2	31	)	)	PUNCT
ajbmeb-3163	2	32	advisor	advisor	NOUN
ajbmeb-3163	2	33	on	on	ADP
ajbmeb-3163	2	34	financial	financial	ADJ
ajbmeb-3163	2	35	and	and	CCONJ
ajbmeb-3163	2	36	economic	economic	ADJ
ajbmeb-3163	2	37	issues	issue	NOUN
ajbmeb-3163	2	38	“	"	PUNCT
ajbmeb-3163	2	39	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	2	40	railways	railway	NOUN
ajbmeb-3163	2	41	”	"	PUNCT
ajbmeb-3163	2	42	jsc	jsc	VERB
ajbmeb-3163	2	43	a	a	DET
ajbmeb-3163	2	44	b	b	PROPN
ajbmeb-3163	2	45	s	s	ADP
ajbmeb-3163	2	46	t	t	PROPN
ajbmeb-3163	2	47	r	r	NOUN
ajbmeb-3163	2	48	a	a	DET
ajbmeb-3163	2	49	c	c	NOUN
ajbmeb-3163	2	50	t	t	NOUN
ajbmeb-3163	2	51	k	k	X
ajbmeb-3163	2	52	e	e	PROPN
ajbmeb-3163	2	53	y	y	PROPN
ajbmeb-3163	2	54	w	w	NOUN
ajbmeb-3163	2	55	o	o	NOUN
ajbmeb-3163	2	56	r	r	NOUN
ajbmeb-3163	2	57	d	d	X
ajbmeb-3163	2	58	s	s	VERB
ajbmeb-3163	2	59	this	this	DET
ajbmeb-3163	2	60	article	article	NOUN
ajbmeb-3163	2	61	explores	explore	VERB
ajbmeb-3163	2	62	the	the	DET
ajbmeb-3163	2	63	theoretical	theoretical	ADJ
ajbmeb-3163	2	64	and	and	CCONJ
ajbmeb-3163	2	65	practical	practical	ADJ
ajbmeb-3163	2	66	aspects	aspect	NOUN
ajbmeb-3163	2	67	of	of	ADP
ajbmeb-3163	2	68	improving	improve	VERB
ajbmeb-3163	2	69	management	management	NOUN
ajbmeb-3163	2	70	accounting	accounting	NOUN
ajbmeb-3163	2	71	at	at	ADP
ajbmeb-3163	2	72	“	"	PUNCT
ajbmeb-3163	2	73	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	2	74	railways	railway	NOUN
ajbmeb-3163	2	75	”	"	PUNCT
ajbmeb-3163	2	76	jsc	jsc	VERB
ajbmeb-3163	2	77	the	the	DET
ajbmeb-3163	2	78	study	study	NOUN
ajbmeb-3163	2	79	analyzes	analyze	VERB
ajbmeb-3163	2	80	current	current	ADJ
ajbmeb-3163	2	81	challenges	challenge	NOUN
ajbmeb-3163	2	82	in	in	ADP
ajbmeb-3163	2	83	aligning	align	VERB
ajbmeb-3163	2	84	national	national	ADJ
ajbmeb-3163	2	85	accounting	accounting	NOUN
ajbmeb-3163	2	86	practices	practice	NOUN
ajbmeb-3163	2	87	with	with	ADP
ajbmeb-3163	2	88	international	international	ADJ
ajbmeb-3163	2	89	financial	financial	ADJ
ajbmeb-3163	2	90	reporting	reporting	NOUN
ajbmeb-3163	2	91	standards	standard	NOUN
ajbmeb-3163	2	92	(	(	PUNCT
ajbmeb-3163	2	93	ifrs	ifrs	PROPN
ajbmeb-3163	2	94	)	)	PUNCT
ajbmeb-3163	2	95	and	and	CCONJ
ajbmeb-3163	2	96	examines	examine	VERB
ajbmeb-3163	2	97	the	the	DET
ajbmeb-3163	2	98	potential	potential	NOUN
ajbmeb-3163	2	99	of	of	ADP
ajbmeb-3163	2	100	introducing	introduce	VERB
ajbmeb-3163	2	101	modern	modern	ADJ
ajbmeb-3163	2	102	management	management	NOUN
ajbmeb-3163	2	103	tools	tool	NOUN
ajbmeb-3163	2	104	,	,	PUNCT
ajbmeb-3163	2	105	including	include	VERB
ajbmeb-3163	2	106	the	the	DET
ajbmeb-3163	2	107	balanced	balanced	ADJ
ajbmeb-3163	2	108	scorecard	scorecard	NOUN
ajbmeb-3163	2	109	(	(	PUNCT
ajbmeb-3163	2	110	bsc	bsc	PROPN
ajbmeb-3163	2	111	)	)	PUNCT
ajbmeb-3163	2	112	,	,	PUNCT
ajbmeb-3163	2	113	digital	digital	ADJ
ajbmeb-3163	2	114	transformation	transformation	NOUN
ajbmeb-3163	2	115	instruments	instrument	NOUN
ajbmeb-3163	2	116	,	,	PUNCT
ajbmeb-3163	2	117	and	and	CCONJ
ajbmeb-3163	2	118	international	international	ADJ
ajbmeb-3163	2	119	auditing	auditing	NOUN
ajbmeb-3163	2	120	practices	practice	NOUN
ajbmeb-3163	2	121	.	.	PUNCT
ajbmeb-3163	3	1	findings	finding	NOUN
ajbmeb-3163	3	2	indicate	indicate	VERB
ajbmeb-3163	3	3	that	that	SCONJ
ajbmeb-3163	3	4	effective	effective	ADJ
ajbmeb-3163	3	5	integration	integration	NOUN
ajbmeb-3163	3	6	of	of	ADP
ajbmeb-3163	3	7	these	these	DET
ajbmeb-3163	3	8	approaches	approach	NOUN
ajbmeb-3163	3	9	can	can	AUX
ajbmeb-3163	3	10	enhance	enhance	VERB
ajbmeb-3163	3	11	financial	financial	ADJ
ajbmeb-3163	3	12	transparency	transparency	NOUN
ajbmeb-3163	3	13	,	,	PUNCT
ajbmeb-3163	3	14	increase	increase	VERB
ajbmeb-3163	3	15	operational	operational	ADJ
ajbmeb-3163	3	16	efficiency	efficiency	NOUN
ajbmeb-3163	3	17	,	,	PUNCT
ajbmeb-3163	3	18	and	and	CCONJ
ajbmeb-3163	3	19	support	support	VERB
ajbmeb-3163	3	20	sustainable	sustainable	ADJ
ajbmeb-3163	3	21	development	development	NOUN
ajbmeb-3163	3	22	of	of	ADP
ajbmeb-3163	3	23	railway	railway	NOUN
ajbmeb-3163	3	24	transport	transport	NOUN
ajbmeb-3163	3	25	enterprises	enterprise	NOUN
ajbmeb-3163	3	26	in	in	ADP
ajbmeb-3163	3	27	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	3	28	.	.	PUNCT
ajbmeb-3163	4	1	management	management	NOUN
ajbmeb-3163	4	2	accounting	accounting	NOUN
ajbmeb-3163	4	3	,	,	PUNCT
ajbmeb-3163	4	4	international	international	ADJ
ajbmeb-3163	4	5	financial	financial	ADJ
ajbmeb-3163	4	6	reporting	reporting	NOUN
ajbmeb-3163	4	7	standards	standard	NOUN
ajbmeb-3163	4	8	,	,	PUNCT
ajbmeb-3163	4	9	railway	railway	NOUN
ajbmeb-3163	4	10	transport	transport	NOUN
ajbmeb-3163	4	11	,	,	PUNCT
ajbmeb-3163	4	12	balanced	balanced	ADJ
ajbmeb-3163	4	13	scorecard	scorecard	NOUN
ajbmeb-3163	4	14	system	system	NOUN
ajbmeb-3163	4	15	,	,	PUNCT
ajbmeb-3163	4	16	digital	digital	ADJ
ajbmeb-3163	4	17	transformation	transformation	NOUN
ajbmeb-3163	4	18	,	,	PUNCT
ajbmeb-3163	4	19	audit	audit	NOUN
ajbmeb-3163	4	20	,	,	PUNCT
ajbmeb-3163	4	21	financial	financial	ADJ
ajbmeb-3163	4	22	transparency	transparency	NOUN
ajbmeb-3163	4	23	,	,	PUNCT
ajbmeb-3163	4	24	efficiency	efficiency	NOUN
ajbmeb-3163	4	25	.	.	PUNCT
ajbmeb-3163	5	1	introduction	introduction	NOUN
ajbmeb-3163	5	2	management	management	NOUN
ajbmeb-3163	5	3	accounting	accounting	NOUN
ajbmeb-3163	5	4	has	have	AUX
ajbmeb-3163	5	5	become	become	VERB
ajbmeb-3163	5	6	a	a	DET
ajbmeb-3163	5	7	key	key	ADJ
ajbmeb-3163	5	8	instrument	instrument	NOUN
ajbmeb-3163	5	9	for	for	ADP
ajbmeb-3163	5	10	ensuring	ensure	VERB
ajbmeb-3163	5	11	transparency	transparency	NOUN
ajbmeb-3163	5	12	,	,	PUNCT
ajbmeb-3163	5	13	efficiency	efficiency	NOUN
ajbmeb-3163	5	14	,	,	PUNCT
ajbmeb-3163	5	15	and	and	CCONJ
ajbmeb-3163	5	16	competitiveness	competitiveness	NOUN
ajbmeb-3163	5	17	in	in	ADP
ajbmeb-3163	5	18	large	large	ADJ
ajbmeb-3163	5	19	enterprises	enterprise	NOUN
ajbmeb-3163	5	20	,	,	PUNCT
ajbmeb-3163	5	21	particularly	particularly	ADV
ajbmeb-3163	5	22	in	in	ADP
ajbmeb-3163	5	23	strategic	strategic	ADJ
ajbmeb-3163	5	24	sectors	sector	NOUN
ajbmeb-3163	5	25	such	such	ADJ
ajbmeb-3163	5	26	as	as	ADP
ajbmeb-3163	5	27	railway	railway	NOUN
ajbmeb-3163	5	28	transport	transport	NOUN
ajbmeb-3163	5	29	.	.	PUNCT
ajbmeb-3163	6	1	for	for	ADP
ajbmeb-3163	6	2	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	6	3	,	,	PUNCT
ajbmeb-3163	6	4	the	the	DET
ajbmeb-3163	6	5	railway	railway	NOUN
ajbmeb-3163	6	6	sector	sector	NOUN
ajbmeb-3163	6	7	plays	play	VERB
ajbmeb-3163	6	8	a	a	DET
ajbmeb-3163	6	9	critical	critical	ADJ
ajbmeb-3163	6	10	role	role	NOUN
ajbmeb-3163	6	11	in	in	ADP
ajbmeb-3163	6	12	national	national	ADJ
ajbmeb-3163	6	13	logistics	logistic	NOUN
ajbmeb-3163	6	14	and	and	CCONJ
ajbmeb-3163	6	15	international	international	ADJ
ajbmeb-3163	6	16	transit	transit	NOUN
ajbmeb-3163	6	17	,	,	PUNCT
ajbmeb-3163	6	18	making	make	VERB
ajbmeb-3163	6	19	the	the	DET
ajbmeb-3163	6	20	modernization	modernization	NOUN
ajbmeb-3163	6	21	of	of	ADP
ajbmeb-3163	6	22	accounting	accounting	NOUN
ajbmeb-3163	6	23	systems	system	NOUN
ajbmeb-3163	6	24	an	an	DET
ajbmeb-3163	6	25	urgent	urgent	ADJ
ajbmeb-3163	6	26	task	task	NOUN
ajbmeb-3163	6	27	.	.	PUNCT
ajbmeb-3163	7	1	the	the	DET
ajbmeb-3163	7	2	transition	transition	NOUN
ajbmeb-3163	7	3	to	to	ADP
ajbmeb-3163	7	4	ifrs	ifrs	NOUN
ajbmeb-3163	7	5	and	and	CCONJ
ajbmeb-3163	7	6	the	the	DET
ajbmeb-3163	7	7	application	application	NOUN
ajbmeb-3163	7	8	of	of	ADP
ajbmeb-3163	7	9	digital	digital	ADJ
ajbmeb-3163	7	10	technologies	technology	NOUN
ajbmeb-3163	7	11	require	require	VERB
ajbmeb-3163	7	12	adaptation	adaptation	NOUN
ajbmeb-3163	7	13	not	not	PART
ajbmeb-3163	7	14	only	only	ADV
ajbmeb-3163	7	15	of	of	ADP
ajbmeb-3163	7	16	financial	financial	ADJ
ajbmeb-3163	7	17	reporting	reporting	NOUN
ajbmeb-3163	7	18	,	,	PUNCT
ajbmeb-3163	7	19	but	but	CCONJ
ajbmeb-3163	7	20	also	also	ADV
ajbmeb-3163	7	21	of	of	ADP
ajbmeb-3163	7	22	managerial	managerial	ADJ
ajbmeb-3163	7	23	decisionmaking	decisionmaking	NOUN
ajbmeb-3163	7	24	processes	process	NOUN
ajbmeb-3163	7	25	.	.	PUNCT
ajbmeb-3163	8	1	“	"	PUNCT
ajbmeb-3163	8	2	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	8	3	railways	railway	NOUN
ajbmeb-3163	8	4	”	"	PUNCT
ajbmeb-3163	8	5	jsc	jsc	PROPN
ajbmeb-3163	8	6	faces	face	VERB
ajbmeb-3163	8	7	the	the	DET
ajbmeb-3163	8	8	dual	dual	ADJ
ajbmeb-3163	8	9	challenge	challenge	NOUN
ajbmeb-3163	8	10	of	of	ADP
ajbmeb-3163	8	11	meeting	meet	VERB
ajbmeb-3163	8	12	global	global	ADJ
ajbmeb-3163	8	13	standards	standard	NOUN
ajbmeb-3163	8	14	while	while	SCONJ
ajbmeb-3163	8	15	ensuring	ensure	VERB
ajbmeb-3163	8	16	sector	sector	NOUN
ajbmeb-3163	8	17	-	-	PUNCT
ajbmeb-3163	8	18	specific	specific	ADJ
ajbmeb-3163	8	19	operational	operational	ADJ
ajbmeb-3163	8	20	efficiency	efficiency	NOUN
ajbmeb-3163	8	21	.	.	PUNCT
ajbmeb-3163	9	1	literature	literature	NOUN
ajbmeb-3163	9	2	review	review	PROPN
ajbmeb-3163	9	3	as	as	SCONJ
ajbmeb-3163	9	4	emphasized	emphasize	VERB
ajbmeb-3163	9	5	by	by	ADP
ajbmeb-3163	9	6	the	the	DET
ajbmeb-3163	9	7	president	president	NOUN
ajbmeb-3163	9	8	of	of	ADP
ajbmeb-3163	9	9	our	our	PRON
ajbmeb-3163	9	10	country	country	NOUN
ajbmeb-3163	9	11	,	,	PUNCT
ajbmeb-3163	9	12	shavkat	shavkat	PROPN
ajbmeb-3163	9	13	mirziyoyev	mirziyoyev	PROPN
ajbmeb-3163	9	14	:	:	PUNCT
ajbmeb-3163	9	15	“	"	PUNCT
ajbmeb-3163	9	16	economy	economy	NOUN
ajbmeb-3163	9	17	,	,	PUNCT
ajbmeb-3163	9	18	above	above	ADP
ajbmeb-3163	9	19	all	all	PRON
ajbmeb-3163	9	20	,	,	PUNCT
ajbmeb-3163	9	21	means	mean	VERB
ajbmeb-3163	9	22	accounting	accounting	NOUN
ajbmeb-3163	9	23	.	.	PUNCT
ajbmeb-3163	10	1	in	in	ADP
ajbmeb-3163	10	2	every	every	DET
ajbmeb-3163	10	3	aspect	aspect	NOUN
ajbmeb-3163	10	4	of	of	ADP
ajbmeb-3163	10	5	our	our	PRON
ajbmeb-3163	10	6	work	work	NOUN
ajbmeb-3163	10	7	,	,	PUNCT
ajbmeb-3163	10	8	accounting	accounting	NOUN
ajbmeb-3163	10	9	must	must	AUX
ajbmeb-3163	10	10	come	come	VERB
ajbmeb-3163	10	11	first	first	ADV
ajbmeb-3163	10	12	.	.	PUNCT
ajbmeb-3163	10	13	”	"	PUNCT
ajbmeb-3163	11	1	this	this	DET
ajbmeb-3163	11	2	statement	statement	NOUN
ajbmeb-3163	11	3	clearly	clearly	ADV
ajbmeb-3163	11	4	demonstrates	demonstrate	VERB
ajbmeb-3163	11	5	the	the	DET
ajbmeb-3163	11	6	importance	importance	NOUN
ajbmeb-3163	11	7	of	of	ADP
ajbmeb-3163	11	8	financial	financial	ADJ
ajbmeb-3163	11	9	discipline	discipline	NOUN
ajbmeb-3163	11	10	and	and	CCONJ
ajbmeb-3163	11	11	accurate	accurate	ADJ
ajbmeb-3163	11	12	record	record	NOUN
ajbmeb-3163	11	13	-	-	PUNCT
ajbmeb-3163	11	14	keeping	keeping	NOUN
ajbmeb-3163	11	15	in	in	ADP
ajbmeb-3163	11	16	the	the	DET
ajbmeb-3163	11	17	railway	railway	NOUN
ajbmeb-3163	11	18	transport	transport	NOUN
ajbmeb-3163	11	19	sector	sector	NOUN
ajbmeb-3163	11	20	as	as	ADV
ajbmeb-3163	11	21	well	well	ADV
ajbmeb-3163	11	22	.	.	PUNCT
ajbmeb-3163	12	1	in	in	ADP
ajbmeb-3163	12	2	such	such	DET
ajbmeb-3163	12	3	a	a	DET
ajbmeb-3163	12	4	large	large	ADJ
ajbmeb-3163	12	5	infrastructure	infrastructure	NOUN
ajbmeb-3163	12	6	system	system	NOUN
ajbmeb-3163	12	7	,	,	PUNCT
ajbmeb-3163	12	8	proper	proper	ADJ
ajbmeb-3163	12	9	maintenance	maintenance	NOUN
ajbmeb-3163	12	10	of	of	ADP
ajbmeb-3163	12	11	financial	financial	ADJ
ajbmeb-3163	12	12	accounts	account	NOUN
ajbmeb-3163	12	13	,	,	PUNCT
ajbmeb-3163	12	14	strict	strict	ADJ
ajbmeb-3163	12	15	control	control	NOUN
ajbmeb-3163	12	16	over	over	ADP
ajbmeb-3163	12	17	expenditures	expenditure	NOUN
ajbmeb-3163	12	18	,	,	PUNCT
ajbmeb-3163	12	19	and	and	CCONJ
ajbmeb-3163	12	20	the	the	DET
ajbmeb-3163	12	21	preparation	preparation	NOUN
ajbmeb-3163	12	22	of	of	ADP
ajbmeb-3163	12	23	accurate	accurate	ADJ
ajbmeb-3163	12	24	reports	report	NOUN
ajbmeb-3163	12	25	for	for	ADP
ajbmeb-3163	12	26	investment	investment	NOUN
ajbmeb-3163	12	27	decisions	decision	NOUN
ajbmeb-3163	12	28	require	require	VERB
ajbmeb-3163	12	29	adaptation	adaptation	NOUN
ajbmeb-3163	12	30	to	to	ADP
ajbmeb-3163	12	31	international	international	ADJ
ajbmeb-3163	12	32	standards	standard	NOUN
ajbmeb-3163	12	33	.	.	PUNCT
ajbmeb-3163	13	1	american	american	ADJ
ajbmeb-3163	13	2	journal	journal	PROPN
ajbmeb-3163	13	3	of	of	ADP
ajbmeb-3163	13	4	business	business	NOUN
ajbmeb-3163	13	5	management	management	NOUN
ajbmeb-3163	13	6	,	,	PUNCT
ajbmeb-3163	13	7	economics	economic	NOUN
ajbmeb-3163	13	8	and	and	CCONJ
ajbmeb-3163	13	9	banking	banking	NOUN
ajbmeb-3163	13	10	volume	volume	NOUN
ajbmeb-3163	13	11	42	42	NUM
ajbmeb-3163	14	1	november2025	november2025	PROPN
ajbmeb-3163	14	2	p	p	NOUN
ajbmeb-3163	14	3	a	a	DET
ajbmeb-3163	14	4	g	g	NOUN
ajbmeb-3163	14	5	e	e	NOUN
ajbmeb-3163	14	6	|	|	ADV
ajbmeb-3163	14	7	7	7	NUM
ajbmeb-3163	14	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3163	14	9	accounting	accounting	NOUN
ajbmeb-3163	14	10	is	be	AUX
ajbmeb-3163	14	11	a	a	DET
ajbmeb-3163	14	12	comprehensive	comprehensive	ADJ
ajbmeb-3163	14	13	system	system	NOUN
ajbmeb-3163	14	14	of	of	ADP
ajbmeb-3163	14	15	financial	financial	ADJ
ajbmeb-3163	14	16	records	record	NOUN
ajbmeb-3163	14	17	that	that	PRON
ajbmeb-3163	14	18	reflects	reflect	VERB
ajbmeb-3163	14	19	,	,	PUNCT
ajbmeb-3163	14	20	in	in	ADP
ajbmeb-3163	14	21	monetary	monetary	ADJ
ajbmeb-3163	14	22	terms	term	NOUN
ajbmeb-3163	14	23	,	,	PUNCT
ajbmeb-3163	14	24	all	all	DET
ajbmeb-3163	14	25	information	information	NOUN
ajbmeb-3163	14	26	about	about	ADP
ajbmeb-3163	14	27	an	an	DET
ajbmeb-3163	14	28	organization	organization	NOUN
ajbmeb-3163	14	29	’s	’s	PART
ajbmeb-3163	14	30	assets	asset	NOUN
ajbmeb-3163	14	31	,	,	PUNCT
ajbmeb-3163	14	32	liabilities	liability	NOUN
ajbmeb-3163	14	33	,	,	PUNCT
ajbmeb-3163	14	34	capital	capital	NOUN
ajbmeb-3163	14	35	,	,	PUNCT
ajbmeb-3163	14	36	income	income	NOUN
ajbmeb-3163	14	37	,	,	PUNCT
ajbmeb-3163	14	38	and	and	CCONJ
ajbmeb-3163	14	39	expenses	expense	NOUN
ajbmeb-3163	14	40	,	,	PUNCT
ajbmeb-3163	14	41	systematically	systematically	ADV
ajbmeb-3163	14	42	maintained	maintain	VERB
ajbmeb-3163	14	43	on	on	ADP
ajbmeb-3163	14	44	the	the	DET
ajbmeb-3163	14	45	basis	basis	NOUN
ajbmeb-3163	14	46	of	of	ADP
ajbmeb-3163	14	47	documents	document	NOUN
ajbmeb-3163	14	48	.	.	PUNCT
ajbmeb-3163	15	1	its	its	PRON
ajbmeb-3163	15	2	primary	primary	ADJ
ajbmeb-3163	15	3	function	function	NOUN
ajbmeb-3163	15	4	is	be	AUX
ajbmeb-3163	15	5	to	to	PART
ajbmeb-3163	15	6	document	document	VERB
ajbmeb-3163	15	7	every	every	DET
ajbmeb-3163	15	8	financial	financial	ADJ
ajbmeb-3163	15	9	transaction	transaction	NOUN
ajbmeb-3163	15	10	occurring	occur	VERB
ajbmeb-3163	15	11	in	in	ADP
ajbmeb-3163	15	12	the	the	DET
ajbmeb-3163	15	13	course	course	NOUN
ajbmeb-3163	15	14	of	of	ADP
ajbmeb-3163	15	15	business	business	NOUN
ajbmeb-3163	15	16	operations	operation	NOUN
ajbmeb-3163	15	17	,	,	PUNCT
ajbmeb-3163	15	18	record	record	VERB
ajbmeb-3163	15	19	it	it	PRON
ajbmeb-3163	15	20	in	in	ADP
ajbmeb-3163	15	21	the	the	DET
ajbmeb-3163	15	22	accounts	account	NOUN
ajbmeb-3163	15	23	,	,	PUNCT
ajbmeb-3163	15	24	and	and	CCONJ
ajbmeb-3163	15	25	ultimately	ultimately	ADV
ajbmeb-3163	15	26	form	form	VERB
ajbmeb-3163	15	27	reliable	reliable	ADJ
ajbmeb-3163	15	28	reports	report	NOUN
ajbmeb-3163	15	29	for	for	ADP
ajbmeb-3163	15	30	stakeholders	stakeholder	NOUN
ajbmeb-3163	15	31	such	such	ADJ
ajbmeb-3163	15	32	as	as	ADP
ajbmeb-3163	15	33	state	state	NOUN
ajbmeb-3163	15	34	authorities	authority	NOUN
ajbmeb-3163	15	35	,	,	PUNCT
ajbmeb-3163	15	36	investors	investor	NOUN
ajbmeb-3163	15	37	,	,	PUNCT
ajbmeb-3163	15	38	tax	tax	NOUN
ajbmeb-3163	15	39	agencies	agency	NOUN
ajbmeb-3163	15	40	,	,	PUNCT
ajbmeb-3163	15	41	creditors	creditor	NOUN
ajbmeb-3163	15	42	,	,	PUNCT
ajbmeb-3163	15	43	and	and	CCONJ
ajbmeb-3163	15	44	management	management	NOUN
ajbmeb-3163	15	45	.	.	PUNCT
ajbmeb-3163	16	1	management	management	NOUN
ajbmeb-3163	16	2	accounting	accounting	NOUN
ajbmeb-3163	16	3	,	,	PUNCT
ajbmeb-3163	16	4	in	in	ADP
ajbmeb-3163	16	5	contrast	contrast	NOUN
ajbmeb-3163	16	6	,	,	PUNCT
ajbmeb-3163	16	7	serves	serve	VERB
ajbmeb-3163	16	8	the	the	DET
ajbmeb-3163	16	9	needs	need	NOUN
ajbmeb-3163	16	10	of	of	ADP
ajbmeb-3163	16	11	executives	executive	NOUN
ajbmeb-3163	16	12	,	,	PUNCT
ajbmeb-3163	16	13	department	department	NOUN
ajbmeb-3163	16	14	heads	head	NOUN
ajbmeb-3163	16	15	,	,	PUNCT
ajbmeb-3163	16	16	and	and	CCONJ
ajbmeb-3163	16	17	managers	manager	NOUN
ajbmeb-3163	16	18	.	.	PUNCT
ajbmeb-3163	17	1	its	its	PRON
ajbmeb-3163	17	2	main	main	ADJ
ajbmeb-3163	17	3	purpose	purpose	NOUN
ajbmeb-3163	17	4	is	be	AUX
ajbmeb-3163	17	5	to	to	PART
ajbmeb-3163	17	6	provide	provide	VERB
ajbmeb-3163	17	7	an	an	DET
ajbmeb-3163	17	8	in	in	ADP
ajbmeb-3163	17	9	-	-	PUNCT
ajbmeb-3163	17	10	depth	depth	NOUN
ajbmeb-3163	17	11	analysis	analysis	NOUN
ajbmeb-3163	17	12	of	of	ADP
ajbmeb-3163	17	13	the	the	DET
ajbmeb-3163	17	14	company	company	NOUN
ajbmeb-3163	17	15	’s	’s	PART
ajbmeb-3163	17	16	current	current	ADJ
ajbmeb-3163	17	17	state	state	NOUN
ajbmeb-3163	17	18	,	,	PUNCT
ajbmeb-3163	17	19	identify	identify	VERB
ajbmeb-3163	17	20	strengths	strength	NOUN
ajbmeb-3163	17	21	and	and	CCONJ
ajbmeb-3163	17	22	weaknesses	weakness	NOUN
ajbmeb-3163	17	23	,	,	PUNCT
ajbmeb-3163	17	24	enable	enable	VERB
ajbmeb-3163	17	25	rapid	rapid	ADJ
ajbmeb-3163	17	26	decision	decision	NOUN
ajbmeb-3163	17	27	-	-	PUNCT
ajbmeb-3163	17	28	making	making	NOUN
ajbmeb-3163	17	29	,	,	PUNCT
ajbmeb-3163	17	30	and	and	CCONJ
ajbmeb-3163	17	31	support	support	VERB
ajbmeb-3163	17	32	accurate	accurate	ADJ
ajbmeb-3163	17	33	future	future	ADJ
ajbmeb-3163	17	34	planning	planning	NOUN
ajbmeb-3163	17	35	.	.	PUNCT
ajbmeb-3163	18	1	today	today	NOUN
ajbmeb-3163	18	2	,	,	PUNCT
ajbmeb-3163	18	3	management	management	NOUN
ajbmeb-3163	18	4	accounting	accounting	NOUN
ajbmeb-3163	18	5	is	be	AUX
ajbmeb-3163	18	6	no	no	ADV
ajbmeb-3163	18	7	longer	long	ADV
ajbmeb-3163	18	8	viewed	view	VERB
ajbmeb-3163	18	9	as	as	ADP
ajbmeb-3163	18	10	a	a	DET
ajbmeb-3163	18	11	supplementary	supplementary	ADJ
ajbmeb-3163	18	12	calculation	calculation	NOUN
ajbmeb-3163	18	13	system	system	NOUN
ajbmeb-3163	18	14	but	but	CCONJ
ajbmeb-3163	18	15	as	as	ADP
ajbmeb-3163	18	16	a	a	DET
ajbmeb-3163	18	17	key	key	ADJ
ajbmeb-3163	18	18	management	management	NOUN
ajbmeb-3163	18	19	tool	tool	NOUN
ajbmeb-3163	18	20	that	that	PRON
ajbmeb-3163	18	21	enhances	enhance	VERB
ajbmeb-3163	18	22	efficiency	efficiency	NOUN
ajbmeb-3163	18	23	,	,	PUNCT
ajbmeb-3163	18	24	identifies	identify	VERB
ajbmeb-3163	18	25	sources	source	NOUN
ajbmeb-3163	18	26	of	of	ADP
ajbmeb-3163	18	27	profit	profit	NOUN
ajbmeb-3163	18	28	,	,	PUNCT
ajbmeb-3163	18	29	and	and	CCONJ
ajbmeb-3163	18	30	facilitates	facilitate	VERB
ajbmeb-3163	18	31	rational	rational	ADJ
ajbmeb-3163	18	32	use	use	NOUN
ajbmeb-3163	18	33	of	of	ADP
ajbmeb-3163	18	34	resources	resource	NOUN
ajbmeb-3163	18	35	.	.	PUNCT
ajbmeb-3163	19	1	the	the	DET
ajbmeb-3163	19	2	core	core	NOUN
ajbmeb-3163	19	3	functions	function	NOUN
ajbmeb-3163	19	4	of	of	ADP
ajbmeb-3163	19	5	management	management	NOUN
ajbmeb-3163	19	6	accounting	accounting	NOUN
ajbmeb-3163	19	7	include	include	VERB
ajbmeb-3163	19	8	:	:	PUNCT
ajbmeb-3163	19	9	analysis	analysis	NOUN
ajbmeb-3163	19	10	of	of	ADP
ajbmeb-3163	19	11	financial	financial	ADJ
ajbmeb-3163	19	12	flows	flow	NOUN
ajbmeb-3163	19	13	–	–	PUNCT
ajbmeb-3163	19	14	tracking	track	VERB
ajbmeb-3163	19	15	revenues	revenue	NOUN
ajbmeb-3163	19	16	and	and	CCONJ
ajbmeb-3163	19	17	expenses	expense	NOUN
ajbmeb-3163	19	18	in	in	ADP
ajbmeb-3163	19	19	real	real	ADJ
ajbmeb-3163	19	20	time	time	NOUN
ajbmeb-3163	19	21	,	,	PUNCT
ajbmeb-3163	19	22	effectively	effectively	ADV
ajbmeb-3163	19	23	distributing	distribute	VERB
ajbmeb-3163	19	24	and	and	CCONJ
ajbmeb-3163	19	25	optimizing	optimize	VERB
ajbmeb-3163	19	26	cash	cash	NOUN
ajbmeb-3163	19	27	flows	flow	NOUN
ajbmeb-3163	19	28	to	to	PART
ajbmeb-3163	19	29	increase	increase	VERB
ajbmeb-3163	19	30	liquidity	liquidity	NOUN
ajbmeb-3163	19	31	and	and	CCONJ
ajbmeb-3163	19	32	prevent	prevent	VERB
ajbmeb-3163	19	33	unexpected	unexpected	ADJ
ajbmeb-3163	19	34	difficulties	difficulty	NOUN
ajbmeb-3163	19	35	.	.	PUNCT
ajbmeb-3163	20	1	cost	cost	NOUN
ajbmeb-3163	20	2	management	management	NOUN
ajbmeb-3163	20	3	–	–	PUNCT
ajbmeb-3163	20	4	detailed	detailed	ADJ
ajbmeb-3163	20	5	recording	recording	NOUN
ajbmeb-3163	20	6	of	of	ADP
ajbmeb-3163	20	7	expenses	expense	NOUN
ajbmeb-3163	20	8	related	relate	VERB
ajbmeb-3163	20	9	to	to	ADP
ajbmeb-3163	20	10	production	production	NOUN
ajbmeb-3163	20	11	,	,	PUNCT
ajbmeb-3163	20	12	transport	transport	NOUN
ajbmeb-3163	20	13	,	,	PUNCT
ajbmeb-3163	20	14	services	service	NOUN
ajbmeb-3163	20	15	,	,	PUNCT
ajbmeb-3163	20	16	infrastructure	infrastructure	NOUN
ajbmeb-3163	20	17	,	,	PUNCT
ajbmeb-3163	20	18	advertising	advertising	NOUN
ajbmeb-3163	20	19	,	,	PUNCT
ajbmeb-3163	20	20	and	and	CCONJ
ajbmeb-3163	20	21	energy	energy	NOUN
ajbmeb-3163	20	22	use	use	NOUN
ajbmeb-3163	20	23	,	,	PUNCT
ajbmeb-3163	20	24	enabling	enable	VERB
ajbmeb-3163	20	25	reductions	reduction	NOUN
ajbmeb-3163	20	26	of	of	ADP
ajbmeb-3163	20	27	unnecessary	unnecessary	ADJ
ajbmeb-3163	20	28	costs	cost	NOUN
ajbmeb-3163	20	29	and	and	CCONJ
ajbmeb-3163	20	30	the	the	DET
ajbmeb-3163	20	31	development	development	NOUN
ajbmeb-3163	20	32	of	of	ADP
ajbmeb-3163	20	33	cost	cost	NOUN
ajbmeb-3163	20	34	-	-	PUNCT
ajbmeb-3163	20	35	saving	save	VERB
ajbmeb-3163	20	36	measures	measure	NOUN
ajbmeb-3163	20	37	.	.	PUNCT
ajbmeb-3163	21	1	profitability	profitability	NOUN
ajbmeb-3163	21	2	assessment	assessment	NOUN
ajbmeb-3163	21	3	–	–	PUNCT
ajbmeb-3163	21	4	evaluating	evaluate	VERB
ajbmeb-3163	21	5	each	each	DET
ajbmeb-3163	21	6	product	product	NOUN
ajbmeb-3163	21	7	or	or	CCONJ
ajbmeb-3163	21	8	service	service	NOUN
ajbmeb-3163	21	9	type	type	NOUN
ajbmeb-3163	21	10	separately	separately	ADV
ajbmeb-3163	21	11	,	,	PUNCT
ajbmeb-3163	21	12	calculating	calculate	VERB
ajbmeb-3163	21	13	profits	profit	NOUN
ajbmeb-3163	21	14	and	and	CCONJ
ajbmeb-3163	21	15	losses	loss	NOUN
ajbmeb-3163	21	16	,	,	PUNCT
ajbmeb-3163	21	17	and	and	CCONJ
ajbmeb-3163	21	18	identifying	identify	VERB
ajbmeb-3163	21	19	the	the	DET
ajbmeb-3163	21	20	most	most	ADV
ajbmeb-3163	21	21	profitable	profitable	ADJ
ajbmeb-3163	21	22	activities	activity	NOUN
ajbmeb-3163	21	23	to	to	PART
ajbmeb-3163	21	24	determine	determine	VERB
ajbmeb-3163	21	25	strategic	strategic	ADJ
ajbmeb-3163	21	26	priorities	priority	NOUN
ajbmeb-3163	21	27	.	.	PUNCT
ajbmeb-3163	22	1	forecasting	forecasting	NOUN
ajbmeb-3163	22	2	and	and	CCONJ
ajbmeb-3163	22	3	planning	planning	NOUN
ajbmeb-3163	22	4	–	–	PUNCT
ajbmeb-3163	22	5	preparing	prepare	VERB
ajbmeb-3163	22	6	financial	financial	ADJ
ajbmeb-3163	22	7	projections	projection	NOUN
ajbmeb-3163	22	8	for	for	ADP
ajbmeb-3163	22	9	investment	investment	NOUN
ajbmeb-3163	22	10	projects	project	NOUN
ajbmeb-3163	22	11	,	,	PUNCT
ajbmeb-3163	22	12	expansion	expansion	NOUN
ajbmeb-3163	22	13	of	of	ADP
ajbmeb-3163	22	14	production	production	NOUN
ajbmeb-3163	22	15	capacity	capacity	NOUN
ajbmeb-3163	22	16	,	,	PUNCT
ajbmeb-3163	22	17	or	or	CCONJ
ajbmeb-3163	22	18	growth	growth	NOUN
ajbmeb-3163	22	19	of	of	ADP
ajbmeb-3163	22	20	transport	transport	NOUN
ajbmeb-3163	22	21	services	service	NOUN
ajbmeb-3163	22	22	,	,	PUNCT
ajbmeb-3163	22	23	thereby	thereby	ADV
ajbmeb-3163	22	24	helping	help	VERB
ajbmeb-3163	22	25	management	management	NOUN
ajbmeb-3163	22	26	anticipate	anticipate	VERB
ajbmeb-3163	22	27	risks	risk	NOUN
ajbmeb-3163	22	28	and	and	CCONJ
ajbmeb-3163	22	29	allocate	allocate	ADJ
ajbmeb-3163	22	30	resources	resource	NOUN
ajbmeb-3163	22	31	effectively	effectively	ADV
ajbmeb-3163	22	32	.	.	PUNCT
ajbmeb-3163	23	1	risk	risk	NOUN
ajbmeb-3163	23	2	management	management	NOUN
ajbmeb-3163	23	3	–	–	PUNCT
ajbmeb-3163	23	4	controlling	control	VERB
ajbmeb-3163	23	5	risks	risk	NOUN
ajbmeb-3163	23	6	such	such	ADJ
ajbmeb-3163	23	7	as	as	ADP
ajbmeb-3163	23	8	declining	decline	VERB
ajbmeb-3163	23	9	demand	demand	NOUN
ajbmeb-3163	23	10	,	,	PUNCT
ajbmeb-3163	23	11	rising	rise	VERB
ajbmeb-3163	23	12	resource	resource	NOUN
ajbmeb-3163	23	13	prices	price	NOUN
ajbmeb-3163	23	14	,	,	PUNCT
ajbmeb-3163	23	15	disruptions	disruption	NOUN
ajbmeb-3163	23	16	in	in	ADP
ajbmeb-3163	23	17	transport	transport	NOUN
ajbmeb-3163	23	18	,	,	PUNCT
ajbmeb-3163	23	19	or	or	CCONJ
ajbmeb-3163	23	20	technical	technical	ADJ
ajbmeb-3163	23	21	failures	failure	NOUN
ajbmeb-3163	23	22	through	through	ADP
ajbmeb-3163	23	23	accounting	accounting	NOUN
ajbmeb-3163	23	24	systems	system	NOUN
ajbmeb-3163	23	25	,	,	PUNCT
ajbmeb-3163	23	26	thus	thus	ADV
ajbmeb-3163	23	27	ensuring	ensure	VERB
ajbmeb-3163	23	28	company	company	NOUN
ajbmeb-3163	23	29	stability	stability	NOUN
ajbmeb-3163	23	30	.	.	PUNCT
ajbmeb-3163	24	1	management	management	NOUN
ajbmeb-3163	24	2	accounting	accounting	NOUN
ajbmeb-3163	24	3	,	,	PUNCT
ajbmeb-3163	24	4	as	as	ADP
ajbmeb-3163	24	5	an	an	DET
ajbmeb-3163	24	6	integral	integral	ADJ
ajbmeb-3163	24	7	part	part	NOUN
ajbmeb-3163	24	8	of	of	ADP
ajbmeb-3163	24	9	ifrs	ifrs	PROPN
ajbmeb-3163	24	10	,	,	PUNCT
ajbmeb-3163	24	11	functions	function	NOUN
ajbmeb-3163	24	12	as	as	ADP
ajbmeb-3163	24	13	an	an	DET
ajbmeb-3163	24	14	information	information	NOUN
ajbmeb-3163	24	15	system	system	NOUN
ajbmeb-3163	24	16	that	that	PRON
ajbmeb-3163	24	17	supports	support	VERB
ajbmeb-3163	24	18	efficient	efficient	ADJ
ajbmeb-3163	24	19	organization	organization	NOUN
ajbmeb-3163	24	20	of	of	ADP
ajbmeb-3163	24	21	operations	operation	NOUN
ajbmeb-3163	24	22	,	,	PUNCT
ajbmeb-3163	24	23	rational	rational	ADJ
ajbmeb-3163	24	24	use	use	NOUN
ajbmeb-3163	24	25	of	of	ADP
ajbmeb-3163	24	26	resources	resource	NOUN
ajbmeb-3163	24	27	,	,	PUNCT
ajbmeb-3163	24	28	and	and	CCONJ
ajbmeb-3163	24	29	adoption	adoption	NOUN
ajbmeb-3163	24	30	of	of	ADP
ajbmeb-3163	24	31	strategic	strategic	ADJ
ajbmeb-3163	24	32	decisions	decision	NOUN
ajbmeb-3163	24	33	.	.	PUNCT
ajbmeb-3163	25	1	it	it	PRON
ajbmeb-3163	25	2	covers	cover	VERB
ajbmeb-3163	25	3	not	not	PART
ajbmeb-3163	25	4	only	only	ADV
ajbmeb-3163	25	5	financial	financial	ADJ
ajbmeb-3163	25	6	indicators	indicator	NOUN
ajbmeb-3163	25	7	but	but	CCONJ
ajbmeb-3163	25	8	also	also	ADV
ajbmeb-3163	25	9	production	production	NOUN
ajbmeb-3163	25	10	,	,	PUNCT
ajbmeb-3163	25	11	service	service	NOUN
ajbmeb-3163	25	12	delivery	delivery	NOUN
ajbmeb-3163	25	13	,	,	PUNCT
ajbmeb-3163	25	14	marketing	marketing	NOUN
ajbmeb-3163	25	15	,	,	PUNCT
ajbmeb-3163	25	16	human	human	ADJ
ajbmeb-3163	25	17	resources	resource	NOUN
ajbmeb-3163	25	18	,	,	PUNCT
ajbmeb-3163	25	19	and	and	CCONJ
ajbmeb-3163	25	20	customer	customer	NOUN
ajbmeb-3163	25	21	relations	relation	NOUN
ajbmeb-3163	25	22	.	.	PUNCT
ajbmeb-3163	26	1	in	in	ADP
ajbmeb-3163	26	2	modern	modern	ADJ
ajbmeb-3163	26	3	economic	economic	ADJ
ajbmeb-3163	26	4	conditions	condition	NOUN
ajbmeb-3163	26	5	,	,	PUNCT
ajbmeb-3163	26	6	management	management	NOUN
ajbmeb-3163	26	7	accounting	accounting	NOUN
ajbmeb-3163	26	8	is	be	AUX
ajbmeb-3163	26	9	regarded	regard	VERB
ajbmeb-3163	26	10	as	as	ADP
ajbmeb-3163	26	11	an	an	DET
ajbmeb-3163	26	12	inseparable	inseparable	ADJ
ajbmeb-3163	26	13	part	part	NOUN
ajbmeb-3163	26	14	of	of	ADP
ajbmeb-3163	26	15	corporate	corporate	ADJ
ajbmeb-3163	26	16	governance	governance	NOUN
ajbmeb-3163	26	17	,	,	PUNCT
ajbmeb-3163	26	18	as	as	SCONJ
ajbmeb-3163	26	19	it	it	PRON
ajbmeb-3163	26	20	enables	enable	VERB
ajbmeb-3163	26	21	not	not	PART
ajbmeb-3163	26	22	only	only	ADV
ajbmeb-3163	26	23	reporting	report	VERB
ajbmeb-3163	26	24	but	but	CCONJ
ajbmeb-3163	26	25	also	also	ADV
ajbmeb-3163	26	26	in	in	ADP
ajbmeb-3163	26	27	-	-	PUNCT
ajbmeb-3163	26	28	depth	depth	NOUN
ajbmeb-3163	26	29	process	process	NOUN
ajbmeb-3163	26	30	analysis	analysis	NOUN
ajbmeb-3163	26	31	,	,	PUNCT
ajbmeb-3163	26	32	determination	determination	NOUN
ajbmeb-3163	26	33	of	of	ADP
ajbmeb-3163	26	34	development	development	NOUN
ajbmeb-3163	26	35	strategies	strategy	NOUN
ajbmeb-3163	26	36	,	,	PUNCT
ajbmeb-3163	26	37	and	and	CCONJ
ajbmeb-3163	26	38	identification	identification	NOUN
ajbmeb-3163	26	39	of	of	ADP
ajbmeb-3163	26	40	opportunities	opportunity	NOUN
ajbmeb-3163	26	41	for	for	ADP
ajbmeb-3163	26	42	effective	effective	ADJ
ajbmeb-3163	26	43	resource	resource	NOUN
ajbmeb-3163	26	44	utilization	utilization	NOUN
ajbmeb-3163	26	45	.	.	PUNCT
ajbmeb-3163	27	1	railway	railway	NOUN
ajbmeb-3163	27	2	transport	transport	NOUN
ajbmeb-3163	27	3	is	be	AUX
ajbmeb-3163	27	4	one	one	NUM
ajbmeb-3163	27	5	of	of	ADP
ajbmeb-3163	27	6	the	the	DET
ajbmeb-3163	27	7	strategic	strategic	ADJ
ajbmeb-3163	27	8	sectors	sector	NOUN
ajbmeb-3163	27	9	of	of	ADP
ajbmeb-3163	27	10	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	27	11	’s	’s	PART
ajbmeb-3163	27	12	economy	economy	NOUN
ajbmeb-3163	27	13	,	,	PUNCT
ajbmeb-3163	27	14	playing	play	VERB
ajbmeb-3163	27	15	a	a	DET
ajbmeb-3163	27	16	vital	vital	ADJ
ajbmeb-3163	27	17	role	role	NOUN
ajbmeb-3163	27	18	in	in	ADP
ajbmeb-3163	27	19	organizing	organize	VERB
ajbmeb-3163	27	20	export	export	NOUN
ajbmeb-3163	27	21	-	-	PUNCT
ajbmeb-3163	27	22	import	import	NOUN
ajbmeb-3163	27	23	operations	operation	NOUN
ajbmeb-3163	27	24	,	,	PUNCT
ajbmeb-3163	27	25	domestic	domestic	ADJ
ajbmeb-3163	27	26	logistics	logistic	NOUN
ajbmeb-3163	27	27	,	,	PUNCT
ajbmeb-3163	27	28	and	and	CCONJ
ajbmeb-3163	27	29	passenger	passenger	NOUN
ajbmeb-3163	27	30	transportation	transportation	NOUN
ajbmeb-3163	27	31	,	,	PUNCT
ajbmeb-3163	27	32	as	as	ADV
ajbmeb-3163	27	33	well	well	ADV
ajbmeb-3163	27	34	as	as	ADP
ajbmeb-3163	27	35	meeting	meet	VERB
ajbmeb-3163	27	36	the	the	DET
ajbmeb-3163	27	37	country	country	NOUN
ajbmeb-3163	27	38	’s	’s	PART
ajbmeb-3163	27	39	overall	overall	ADJ
ajbmeb-3163	27	40	transport	transport	NOUN
ajbmeb-3163	27	41	demand	demand	NOUN
ajbmeb-3163	27	42	.	.	PUNCT
ajbmeb-3163	28	1	reforms	reform	NOUN
ajbmeb-3163	28	2	in	in	ADP
ajbmeb-3163	28	3	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	28	4	’s	’s	PART
ajbmeb-3163	28	5	railway	railway	NOUN
ajbmeb-3163	28	6	sector	sector	NOUN
ajbmeb-3163	28	7	have	have	AUX
ajbmeb-3163	28	8	systematically	systematically	ADV
ajbmeb-3163	28	9	reached	reach	VERB
ajbmeb-3163	28	10	a	a	DET
ajbmeb-3163	28	11	new	new	ADJ
ajbmeb-3163	28	12	stage	stage	NOUN
ajbmeb-3163	28	13	.	.	PUNCT
ajbmeb-3163	29	1	presidential	presidential	ADJ
ajbmeb-3163	29	2	resolution	resolution	NOUN
ajbmeb-3163	29	3	№	№	NOUN
ajbmeb-3163	29	4	329	329	NUM
ajbmeb-3163	29	5	is	be	AUX
ajbmeb-3163	29	6	aimed	aim	VERB
ajbmeb-3163	29	7	at	at	ADP
ajbmeb-3163	29	8	strengthening	strengthen	VERB
ajbmeb-3163	29	9	the	the	DET
ajbmeb-3163	29	10	sector	sector	NOUN
ajbmeb-3163	29	11	financially	financially	ADV
ajbmeb-3163	29	12	and	and	CCONJ
ajbmeb-3163	29	13	institutionally	institutionally	ADV
ajbmeb-3163	29	14	.	.	PUNCT
ajbmeb-3163	30	1	the	the	DET
ajbmeb-3163	30	2	resolution	resolution	NOUN
ajbmeb-3163	30	3	pays	pay	VERB
ajbmeb-3163	30	4	special	special	ADJ
ajbmeb-3163	30	5	attention	attention	NOUN
ajbmeb-3163	30	6	to	to	ADP
ajbmeb-3163	30	7	strengthening	strengthen	VERB
ajbmeb-3163	30	8	financial	financial	ADJ
ajbmeb-3163	30	9	discipline	discipline	NOUN
ajbmeb-3163	30	10	in	in	ADP
ajbmeb-3163	30	11	the	the	DET
ajbmeb-3163	30	12	railway	railway	NOUN
ajbmeb-3163	30	13	system	system	NOUN
ajbmeb-3163	30	14	,	,	PUNCT
ajbmeb-3163	30	15	modernizing	modernize	VERB
ajbmeb-3163	30	16	american	american	ADJ
ajbmeb-3163	30	17	journal	journal	PROPN
ajbmeb-3163	30	18	of	of	ADP
ajbmeb-3163	30	19	business	business	NOUN
ajbmeb-3163	30	20	management	management	NOUN
ajbmeb-3163	30	21	,	,	PUNCT
ajbmeb-3163	30	22	economics	economic	NOUN
ajbmeb-3163	30	23	and	and	CCONJ
ajbmeb-3163	30	24	banking	banking	NOUN
ajbmeb-3163	30	25	volume	volume	NOUN
ajbmeb-3163	30	26	42	42	NUM
ajbmeb-3163	30	27	november2025	november2025	PROPN
ajbmeb-3163	30	28	p	p	NOUN
ajbmeb-3163	30	29	a	a	DET
ajbmeb-3163	30	30	g	g	NOUN
ajbmeb-3163	30	31	e	e	NOUN
ajbmeb-3163	30	32	|	|	ADV
ajbmeb-3163	30	33	8	8	NUM
ajbmeb-3163	30	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3163	30	35	management	management	NOUN
ajbmeb-3163	30	36	,	,	PUNCT
ajbmeb-3163	30	37	and	and	CCONJ
ajbmeb-3163	30	38	accelerating	accelerate	VERB
ajbmeb-3163	30	39	the	the	DET
ajbmeb-3163	30	40	implementation	implementation	NOUN
ajbmeb-3163	30	41	of	of	ADP
ajbmeb-3163	30	42	accounting	accounting	NOUN
ajbmeb-3163	30	43	practices	practice	NOUN
ajbmeb-3163	30	44	in	in	ADP
ajbmeb-3163	30	45	line	line	NOUN
ajbmeb-3163	30	46	with	with	ADP
ajbmeb-3163	30	47	international	international	ADJ
ajbmeb-3163	30	48	standards	standard	NOUN
ajbmeb-3163	30	49	.	.	PUNCT
ajbmeb-3163	31	1	in	in	ADP
ajbmeb-3163	31	2	this	this	DET
ajbmeb-3163	31	3	regard	regard	NOUN
ajbmeb-3163	31	4	,	,	PUNCT
ajbmeb-3163	31	5	digital	digital	ADJ
ajbmeb-3163	31	6	accounting	accounting	NOUN
ajbmeb-3163	31	7	systems	system	NOUN
ajbmeb-3163	31	8	,	,	PUNCT
ajbmeb-3163	31	9	ai	ai	NOUN
ajbmeb-3163	31	10	-	-	PUNCT
ajbmeb-3163	31	11	based	base	VERB
ajbmeb-3163	31	12	management	management	NOUN
ajbmeb-3163	31	13	platforms	platform	NOUN
ajbmeb-3163	31	14	,	,	PUNCT
ajbmeb-3163	31	15	and	and	CCONJ
ajbmeb-3163	31	16	modern	modern	ADJ
ajbmeb-3163	31	17	logistics	logistic	NOUN
ajbmeb-3163	31	18	centers	center	NOUN
ajbmeb-3163	31	19	are	be	AUX
ajbmeb-3163	31	20	being	be	AUX
ajbmeb-3163	31	21	introduced	introduce	VERB
ajbmeb-3163	31	22	.	.	PUNCT
ajbmeb-3163	32	1	as	as	ADP
ajbmeb-3163	32	2	a	a	DET
ajbmeb-3163	32	3	result	result	NOUN
ajbmeb-3163	32	4	,	,	PUNCT
ajbmeb-3163	32	5	accounting	accounting	NOUN
ajbmeb-3163	32	6	is	be	AUX
ajbmeb-3163	32	7	evolving	evolve	VERB
ajbmeb-3163	32	8	from	from	ADP
ajbmeb-3163	32	9	a	a	DET
ajbmeb-3163	32	10	mere	mere	ADJ
ajbmeb-3163	32	11	reporting	reporting	NOUN
ajbmeb-3163	32	12	instrument	instrument	NOUN
ajbmeb-3163	32	13	into	into	ADP
ajbmeb-3163	32	14	a	a	DET
ajbmeb-3163	32	15	strategic	strategic	ADJ
ajbmeb-3163	32	16	source	source	NOUN
ajbmeb-3163	32	17	of	of	ADP
ajbmeb-3163	32	18	information	information	NOUN
ajbmeb-3163	32	19	that	that	PRON
ajbmeb-3163	32	20	underpins	underpin	VERB
ajbmeb-3163	32	21	managerial	managerial	ADJ
ajbmeb-3163	32	22	decision	decision	NOUN
ajbmeb-3163	32	23	-	-	PUNCT
ajbmeb-3163	32	24	making	making	NOUN
ajbmeb-3163	32	25	.	.	PUNCT
ajbmeb-3163	33	1	the	the	DET
ajbmeb-3163	33	2	organization	organization	NOUN
ajbmeb-3163	33	3	of	of	ADP
ajbmeb-3163	33	4	management	management	NOUN
ajbmeb-3163	33	5	accounting	accounting	NOUN
ajbmeb-3163	33	6	enables	enable	VERB
ajbmeb-3163	33	7	effective	effective	ADJ
ajbmeb-3163	33	8	corporate	corporate	ADJ
ajbmeb-3163	33	9	governance	governance	NOUN
ajbmeb-3163	33	10	,	,	PUNCT
ajbmeb-3163	33	11	adoption	adoption	NOUN
ajbmeb-3163	33	12	of	of	ADP
ajbmeb-3163	33	13	sound	sound	ADJ
ajbmeb-3163	33	14	strategic	strategic	ADJ
ajbmeb-3163	33	15	and	and	CCONJ
ajbmeb-3163	33	16	tactical	tactical	ADJ
ajbmeb-3163	33	17	decisions	decision	NOUN
ajbmeb-3163	33	18	,	,	PUNCT
ajbmeb-3163	33	19	and	and	CCONJ
ajbmeb-3163	33	20	rational	rational	ADJ
ajbmeb-3163	33	21	utilization	utilization	NOUN
ajbmeb-3163	33	22	of	of	ADP
ajbmeb-3163	33	23	resources	resource	NOUN
ajbmeb-3163	33	24	.	.	PUNCT
ajbmeb-3163	34	1	furthermore	furthermore	ADV
ajbmeb-3163	34	2	,	,	PUNCT
ajbmeb-3163	34	3	it	it	PRON
ajbmeb-3163	34	4	helps	help	VERB
ajbmeb-3163	34	5	management	management	NOUN
ajbmeb-3163	34	6	maintain	maintain	VERB
ajbmeb-3163	34	7	financial	financial	ADJ
ajbmeb-3163	34	8	stability	stability	NOUN
ajbmeb-3163	34	9	,	,	PUNCT
ajbmeb-3163	34	10	control	control	NOUN
ajbmeb-3163	34	11	costs	cost	NOUN
ajbmeb-3163	34	12	,	,	PUNCT
ajbmeb-3163	34	13	and	and	CCONJ
ajbmeb-3163	34	14	expand	expand	VERB
ajbmeb-3163	34	15	revenue	revenue	NOUN
ajbmeb-3163	34	16	sources	source	NOUN
ajbmeb-3163	34	17	.	.	PUNCT
ajbmeb-3163	35	1	in	in	ADP
ajbmeb-3163	35	2	our	our	PRON
ajbmeb-3163	35	3	view	view	NOUN
ajbmeb-3163	35	4	,	,	PUNCT
ajbmeb-3163	35	5	creating	create	VERB
ajbmeb-3163	35	6	a	a	DET
ajbmeb-3163	35	7	balanced	balanced	ADJ
ajbmeb-3163	35	8	scorecard	scorecard	NOUN
ajbmeb-3163	35	9	system	system	NOUN
ajbmeb-3163	35	10	in	in	ADP
ajbmeb-3163	35	11	management	management	NOUN
ajbmeb-3163	35	12	accounting	accounting	NOUN
ajbmeb-3163	35	13	is	be	AUX
ajbmeb-3163	35	14	of	of	ADP
ajbmeb-3163	35	15	particular	particular	ADJ
ajbmeb-3163	35	16	importance	importance	NOUN
ajbmeb-3163	35	17	,	,	PUNCT
ajbmeb-3163	35	18	as	as	SCONJ
ajbmeb-3163	35	19	it	it	PRON
ajbmeb-3163	35	20	reflects	reflect	VERB
ajbmeb-3163	35	21	both	both	CCONJ
ajbmeb-3163	35	22	the	the	DET
ajbmeb-3163	35	23	financial	financial	ADJ
ajbmeb-3163	35	24	and	and	CCONJ
ajbmeb-3163	35	25	non	non	ADJ
ajbmeb-3163	35	26	-	-	ADJ
ajbmeb-3163	35	27	financial	financial	ADJ
ajbmeb-3163	35	28	aspects	aspect	NOUN
ajbmeb-3163	35	29	of	of	ADP
ajbmeb-3163	35	30	enterprise	enterprise	NOUN
ajbmeb-3163	35	31	activity	activity	NOUN
ajbmeb-3163	35	32	in	in	ADP
ajbmeb-3163	35	33	an	an	DET
ajbmeb-3163	35	34	integrated	integrate	VERB
ajbmeb-3163	35	35	manner	manner	NOUN
ajbmeb-3163	35	36	.	.	PUNCT
ajbmeb-3163	36	1	this	this	DET
ajbmeb-3163	36	2	system	system	NOUN
ajbmeb-3163	36	3	supports	support	VERB
ajbmeb-3163	36	4	information	information	NOUN
ajbmeb-3163	36	5	flow	flow	NOUN
ajbmeb-3163	36	6	structuring	structuring	NOUN
ajbmeb-3163	36	7	,	,	PUNCT
ajbmeb-3163	36	8	monitoring	monitoring	NOUN
ajbmeb-3163	36	9	,	,	PUNCT
ajbmeb-3163	36	10	and	and	CCONJ
ajbmeb-3163	36	11	evaluation	evaluation	NOUN
ajbmeb-3163	36	12	of	of	ADP
ajbmeb-3163	36	13	managerial	managerial	ADJ
ajbmeb-3163	36	14	decisions	decision	NOUN
ajbmeb-3163	36	15	.	.	PUNCT
ajbmeb-3163	37	1	it	it	PRON
ajbmeb-3163	37	2	forms	form	VERB
ajbmeb-3163	37	3	a	a	DET
ajbmeb-3163	37	4	multi	multi	ADJ
ajbmeb-3163	37	5	-	-	ADJ
ajbmeb-3163	37	6	level	level	ADJ
ajbmeb-3163	37	7	management	management	NOUN
ajbmeb-3163	37	8	model	model	NOUN
ajbmeb-3163	37	9	based	base	VERB
ajbmeb-3163	37	10	on	on	ADP
ajbmeb-3163	37	11	modern	modern	ADJ
ajbmeb-3163	37	12	approaches	approach	NOUN
ajbmeb-3163	37	13	,	,	PUNCT
ajbmeb-3163	37	14	taking	take	VERB
ajbmeb-3163	37	15	into	into	ADP
ajbmeb-3163	37	16	account	account	NOUN
ajbmeb-3163	37	17	operational	operational	ADJ
ajbmeb-3163	37	18	,	,	PUNCT
ajbmeb-3163	37	19	resource	resource	NOUN
ajbmeb-3163	37	20	,	,	PUNCT
ajbmeb-3163	37	21	and	and	CCONJ
ajbmeb-3163	37	22	efficiency	efficiency	NOUN
ajbmeb-3163	37	23	factors	factor	NOUN
ajbmeb-3163	37	24	within	within	ADP
ajbmeb-3163	37	25	the	the	DET
ajbmeb-3163	37	26	internal	internal	ADJ
ajbmeb-3163	37	27	environment	environment	NOUN
ajbmeb-3163	37	28	,	,	PUNCT
ajbmeb-3163	37	29	as	as	ADV
ajbmeb-3163	37	30	well	well	ADV
ajbmeb-3163	37	31	as	as	ADP
ajbmeb-3163	37	32	the	the	DET
ajbmeb-3163	37	33	changing	change	VERB
ajbmeb-3163	37	34	economic	economic	ADJ
ajbmeb-3163	37	35	and	and	CCONJ
ajbmeb-3163	37	36	market	market	NOUN
ajbmeb-3163	37	37	conditions	condition	NOUN
ajbmeb-3163	37	38	of	of	ADP
ajbmeb-3163	37	39	the	the	DET
ajbmeb-3163	37	40	external	external	ADJ
ajbmeb-3163	37	41	environment	environment	NOUN
ajbmeb-3163	37	42	.	.	PUNCT
ajbmeb-3163	38	1	based	base	VERB
ajbmeb-3163	38	2	on	on	ADP
ajbmeb-3163	38	3	our	our	PRON
ajbmeb-3163	38	4	proposals	proposal	NOUN
ajbmeb-3163	38	5	,	,	PUNCT
ajbmeb-3163	38	6	we	we	PRON
ajbmeb-3163	38	7	suggest	suggest	VERB
ajbmeb-3163	38	8	that	that	SCONJ
ajbmeb-3163	38	9	management	management	NOUN
ajbmeb-3163	38	10	accounting	account	VERB
ajbmeb-3163	38	11	at	at	ADP
ajbmeb-3163	38	12	“	"	PUNCT
ajbmeb-3163	38	13	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	38	14	railways	railway	NOUN
ajbmeb-3163	38	15	”	"	PUNCT
ajbmeb-3163	38	16	jsc	jsc	PROPN
ajbmeb-3163	38	17	be	be	AUX
ajbmeb-3163	38	18	organized	organize	VERB
ajbmeb-3163	38	19	around	around	ADP
ajbmeb-3163	38	20	six	six	NUM
ajbmeb-3163	38	21	key	key	ADJ
ajbmeb-3163	38	22	components	component	NOUN
ajbmeb-3163	38	23	of	of	ADP
ajbmeb-3163	38	24	the	the	DET
ajbmeb-3163	38	25	balanced	balanced	ADJ
ajbmeb-3163	38	26	scorecard	scorecard	NOUN
ajbmeb-3163	38	27	:	:	PUNCT
ajbmeb-3163	38	28	key	key	ADJ
ajbmeb-3163	38	29	performance	performance	NOUN
ajbmeb-3163	38	30	indicators	indicator	NOUN
ajbmeb-3163	38	31	–	–	PUNCT
ajbmeb-3163	38	32	overall	overall	ADJ
ajbmeb-3163	38	33	company	company	NOUN
ajbmeb-3163	38	34	performance	performance	NOUN
ajbmeb-3163	38	35	such	such	ADJ
ajbmeb-3163	38	36	as	as	ADP
ajbmeb-3163	38	37	annual	annual	ADJ
ajbmeb-3163	38	38	freight	freight	NOUN
ajbmeb-3163	38	39	volume	volume	NOUN
ajbmeb-3163	38	40	(	(	PUNCT
ajbmeb-3163	38	41	million	million	NUM
ajbmeb-3163	38	42	ton	ton	NOUN
ajbmeb-3163	38	43	-	-	PUNCT
ajbmeb-3163	38	44	km	km	NOUN
ajbmeb-3163	38	45	)	)	PUNCT
ajbmeb-3163	38	46	,	,	PUNCT
ajbmeb-3163	38	47	passenger	passenger	NOUN
ajbmeb-3163	38	48	traffic	traffic	NOUN
ajbmeb-3163	38	49	(	(	PUNCT
ajbmeb-3163	38	50	million	million	NUM
ajbmeb-3163	38	51	passenger	passenger	NOUN
ajbmeb-3163	38	52	-	-	PUNCT
ajbmeb-3163	38	53	km	km	NOUN
ajbmeb-3163	38	54	)	)	PUNCT
ajbmeb-3163	38	55	,	,	PUNCT
ajbmeb-3163	38	56	turnover	turnover	NOUN
ajbmeb-3163	38	57	of	of	ADP
ajbmeb-3163	38	58	working	work	VERB
ajbmeb-3163	38	59	capital	capital	NOUN
ajbmeb-3163	38	60	,	,	PUNCT
ajbmeb-3163	38	61	production	production	NOUN
ajbmeb-3163	38	62	volume	volume	NOUN
ajbmeb-3163	38	63	,	,	PUNCT
ajbmeb-3163	38	64	net	net	ADJ
ajbmeb-3163	38	65	profit	profit	NOUN
ajbmeb-3163	38	66	from	from	ADP
ajbmeb-3163	38	67	core	core	NOUN
ajbmeb-3163	38	68	activities	activity	NOUN
ajbmeb-3163	38	69	,	,	PUNCT
ajbmeb-3163	38	70	asset	asset	NOUN
ajbmeb-3163	38	71	and	and	CCONJ
ajbmeb-3163	38	72	capital	capital	NOUN
ajbmeb-3163	38	73	profitability	profitability	NOUN
ajbmeb-3163	38	74	,	,	PUNCT
ajbmeb-3163	38	75	income	income	NOUN
ajbmeb-3163	38	76	-	-	PUNCT
ajbmeb-3163	38	77	to	to	ADP
ajbmeb-3163	38	78	-	-	PUNCT
ajbmeb-3163	38	79	expenditure	expenditure	NOUN
ajbmeb-3163	38	80	ratio	ratio	NOUN
ajbmeb-3163	38	81	,	,	PUNCT
ajbmeb-3163	38	82	state	state	NOUN
ajbmeb-3163	38	83	investment	investment	NOUN
ajbmeb-3163	38	84	projects	project	NOUN
ajbmeb-3163	38	85	,	,	PUNCT
ajbmeb-3163	38	86	opening	opening	NOUN
ajbmeb-3163	38	87	of	of	ADP
ajbmeb-3163	38	88	new	new	ADJ
ajbmeb-3163	38	89	routes	route	NOUN
ajbmeb-3163	38	90	,	,	PUNCT
ajbmeb-3163	38	91	growth	growth	NOUN
ajbmeb-3163	38	92	of	of	ADP
ajbmeb-3163	38	93	transit	transit	NOUN
ajbmeb-3163	38	94	traffic	traffic	NOUN
ajbmeb-3163	38	95	,	,	PUNCT
ajbmeb-3163	38	96	and	and	CCONJ
ajbmeb-3163	38	97	increases	increase	NOUN
ajbmeb-3163	38	98	in	in	ADP
ajbmeb-3163	38	99	export	export	NOUN
ajbmeb-3163	38	100	-	-	PUNCT
ajbmeb-3163	38	101	import	import	NOUN
ajbmeb-3163	38	102	transportation	transportation	NOUN
ajbmeb-3163	38	103	.	.	PUNCT
ajbmeb-3163	39	1	this	this	PRON
ajbmeb-3163	39	2	serves	serve	VERB
ajbmeb-3163	39	3	as	as	ADP
ajbmeb-3163	39	4	a	a	DET
ajbmeb-3163	39	5	general	general	ADJ
ajbmeb-3163	39	6	“	"	PUNCT
ajbmeb-3163	39	7	diagnostic	diagnostic	ADJ
ajbmeb-3163	39	8	panel	panel	NOUN
ajbmeb-3163	39	9	”	"	PUNCT
ajbmeb-3163	39	10	for	for	ADP
ajbmeb-3163	39	11	management	management	NOUN
ajbmeb-3163	39	12	.	.	PUNCT
ajbmeb-3163	40	1	operational	operational	ADJ
ajbmeb-3163	40	2	indicators	indicator	NOUN
ajbmeb-3163	40	3	–	–	PUNCT
ajbmeb-3163	40	4	analysis	analysis	NOUN
ajbmeb-3163	40	5	of	of	ADP
ajbmeb-3163	40	6	freight	freight	NOUN
ajbmeb-3163	40	7	and	and	CCONJ
ajbmeb-3163	40	8	passenger	passenger	NOUN
ajbmeb-3163	40	9	transport	transport	NOUN
ajbmeb-3163	40	10	(	(	PUNCT
ajbmeb-3163	40	11	domestic	domestic	ADJ
ajbmeb-3163	40	12	,	,	PUNCT
ajbmeb-3163	40	13	international	international	ADJ
ajbmeb-3163	40	14	,	,	PUNCT
ajbmeb-3163	40	15	express	express	ADJ
ajbmeb-3163	40	16	trains	train	NOUN
ajbmeb-3163	40	17	)	)	PUNCT
ajbmeb-3163	40	18	,	,	PUNCT
ajbmeb-3163	40	19	logistics	logistic	NOUN
ajbmeb-3163	40	20	,	,	PUNCT
ajbmeb-3163	40	21	forwarding	forwarding	NOUN
ajbmeb-3163	40	22	,	,	PUNCT
ajbmeb-3163	40	23	terminal	terminal	NOUN
ajbmeb-3163	40	24	,	,	PUNCT
ajbmeb-3163	40	25	and	and	CCONJ
ajbmeb-3163	40	26	container	container	NOUN
ajbmeb-3163	40	27	services	service	NOUN
ajbmeb-3163	40	28	;	;	PUNCT
ajbmeb-3163	40	29	revenue	revenue	NOUN
ajbmeb-3163	40	30	dynamics	dynamic	NOUN
ajbmeb-3163	40	31	(	(	PUNCT
ajbmeb-3163	40	32	monthly	monthly	ADJ
ajbmeb-3163	40	33	and	and	CCONJ
ajbmeb-3163	40	34	yearly	yearly	ADJ
ajbmeb-3163	40	35	)	)	PUNCT
ajbmeb-3163	40	36	,	,	PUNCT
ajbmeb-3163	40	37	demand	demand	NOUN
ajbmeb-3163	40	38	at	at	ADP
ajbmeb-3163	40	39	border	border	NOUN
ajbmeb-3163	40	40	crossings	crossing	NOUN
ajbmeb-3163	40	41	,	,	PUNCT
ajbmeb-3163	40	42	wagon	wagon	NOUN
ajbmeb-3163	40	43	turnover	turnover	NOUN
ajbmeb-3163	40	44	,	,	PUNCT
ajbmeb-3163	40	45	locomotive	locomotive	ADJ
ajbmeb-3163	40	46	productivity	productivity	NOUN
ajbmeb-3163	40	47	,	,	PUNCT
ajbmeb-3163	40	48	and	and	CCONJ
ajbmeb-3163	40	49	infrastructure	infrastructure	NOUN
ajbmeb-3163	40	50	capacity	capacity	NOUN
ajbmeb-3163	40	51	.	.	PUNCT
ajbmeb-3163	41	1	this	this	PRON
ajbmeb-3163	41	2	helps	help	VERB
ajbmeb-3163	41	3	determine	determine	VERB
ajbmeb-3163	41	4	which	which	PRON
ajbmeb-3163	41	5	business	business	NOUN
ajbmeb-3163	41	6	segments	segment	NOUN
ajbmeb-3163	41	7	are	be	AUX
ajbmeb-3163	41	8	most	most	ADV
ajbmeb-3163	41	9	profitable	profitable	ADJ
ajbmeb-3163	41	10	and	and	CCONJ
ajbmeb-3163	41	11	where	where	SCONJ
ajbmeb-3163	41	12	to	to	PART
ajbmeb-3163	41	13	focus	focus	VERB
ajbmeb-3163	41	14	development	development	NOUN
ajbmeb-3163	41	15	efforts	effort	NOUN
ajbmeb-3163	41	16	.	.	PUNCT
ajbmeb-3163	42	1	efficiency	efficiency	NOUN
ajbmeb-3163	42	2	of	of	ADP
ajbmeb-3163	42	3	rolling	roll	VERB
ajbmeb-3163	42	4	stock	stock	NOUN
ajbmeb-3163	42	5	utilization	utilization	NOUN
ajbmeb-3163	42	6	–	–	PUNCT
ajbmeb-3163	42	7	measuring	measure	VERB
ajbmeb-3163	42	8	locomotive	locomotive	ADJ
ajbmeb-3163	42	9	and	and	CCONJ
ajbmeb-3163	42	10	wagon	wagon	NOUN
ajbmeb-3163	42	11	mileage	mileage	NOUN
ajbmeb-3163	42	12	,	,	PUNCT
ajbmeb-3163	42	13	downtime	downtime	NOUN
ajbmeb-3163	42	14	,	,	PUNCT
ajbmeb-3163	42	15	wagon	wagon	NOUN
ajbmeb-3163	42	16	turnover	turnover	NOUN
ajbmeb-3163	42	17	,	,	PUNCT
ajbmeb-3163	42	18	average	average	ADJ
ajbmeb-3163	42	19	daily	daily	ADJ
ajbmeb-3163	42	20	distance	distance	NOUN
ajbmeb-3163	42	21	,	,	PUNCT
ajbmeb-3163	42	22	locomotive	locomotive	ADJ
ajbmeb-3163	42	23	productivity	productivity	NOUN
ajbmeb-3163	42	24	,	,	PUNCT
ajbmeb-3163	42	25	and	and	CCONJ
ajbmeb-3163	42	26	empty	empty	ADJ
ajbmeb-3163	42	27	run	run	NOUN
ajbmeb-3163	42	28	percentages	percentage	NOUN
ajbmeb-3163	42	29	.	.	PUNCT
ajbmeb-3163	43	1	these	these	DET
ajbmeb-3163	43	2	indicators	indicator	NOUN
ajbmeb-3163	43	3	reveal	reveal	VERB
ajbmeb-3163	43	4	the	the	DET
ajbmeb-3163	43	5	degree	degree	NOUN
ajbmeb-3163	43	6	of	of	ADP
ajbmeb-3163	43	7	efficiency	efficiency	NOUN
ajbmeb-3163	43	8	in	in	ADP
ajbmeb-3163	43	9	transport	transport	NOUN
ajbmeb-3163	43	10	fleet	fleet	NOUN
ajbmeb-3163	43	11	usage	usage	NOUN
ajbmeb-3163	43	12	and	and	CCONJ
ajbmeb-3163	43	13	directly	directly	ADV
ajbmeb-3163	43	14	affect	affect	VERB
ajbmeb-3163	43	15	financial	financial	ADJ
ajbmeb-3163	43	16	results	result	NOUN
ajbmeb-3163	43	17	.	.	PUNCT
ajbmeb-3163	44	1	service	service	NOUN
ajbmeb-3163	44	2	quality	quality	NOUN
ajbmeb-3163	44	3	indicators	indicator	NOUN
ajbmeb-3163	44	4	,	,	PUNCT
ajbmeb-3163	44	5	such	such	ADJ
ajbmeb-3163	44	6	as	as	ADP
ajbmeb-3163	44	7	punctuality	punctuality	NOUN
ajbmeb-3163	44	8	and	and	CCONJ
ajbmeb-3163	44	9	customer	customer	NOUN
ajbmeb-3163	44	10	satisfaction	satisfaction	NOUN
ajbmeb-3163	44	11	,	,	PUNCT
ajbmeb-3163	44	12	are	be	AUX
ajbmeb-3163	44	13	also	also	ADV
ajbmeb-3163	44	14	key	key	ADJ
ajbmeb-3163	44	15	.	.	PUNCT
ajbmeb-3163	45	1	labor	labor	NOUN
ajbmeb-3163	45	2	resource	resource	NOUN
ajbmeb-3163	45	3	efficiency	efficiency	NOUN
ajbmeb-3163	45	4	–	–	PUNCT
ajbmeb-3163	45	5	including	include	VERB
ajbmeb-3163	45	6	labor	labor	NOUN
ajbmeb-3163	45	7	productivity	productivity	NOUN
ajbmeb-3163	45	8	,	,	PUNCT
ajbmeb-3163	45	9	staff	staff	NOUN
ajbmeb-3163	45	10	turnover	turnover	NOUN
ajbmeb-3163	45	11	,	,	PUNCT
ajbmeb-3163	45	12	working	working	NOUN
ajbmeb-3163	45	13	time	time	NOUN
ajbmeb-3163	45	14	utilization	utilization	NOUN
ajbmeb-3163	45	15	,	,	PUNCT
ajbmeb-3163	45	16	kpi	kpi	PROPN
ajbmeb-3163	45	17	-	-	PUNCT
ajbmeb-3163	45	18	based	base	VERB
ajbmeb-3163	45	19	individual	individual	ADJ
ajbmeb-3163	45	20	performance	performance	NOUN
ajbmeb-3163	45	21	measurement	measurement	NOUN
ajbmeb-3163	45	22	,	,	PUNCT
ajbmeb-3163	45	23	overtime	overtime	NOUN
ajbmeb-3163	45	24	analysis	analysis	NOUN
ajbmeb-3163	45	25	,	,	PUNCT
ajbmeb-3163	45	26	and	and	CCONJ
ajbmeb-3163	45	27	night	night	NOUN
ajbmeb-3163	45	28	-	-	PUNCT
ajbmeb-3163	45	29	shift	shift	NOUN
ajbmeb-3163	45	30	work	work	NOUN
ajbmeb-3163	45	31	monitoring	monitoring	NOUN
ajbmeb-3163	45	32	.	.	PUNCT
ajbmeb-3163	46	1	these	these	DET
ajbmeb-3163	46	2	indicators	indicator	NOUN
ajbmeb-3163	46	3	ensure	ensure	VERB
ajbmeb-3163	46	4	efficient	efficient	ADJ
ajbmeb-3163	46	5	workforce	workforce	NOUN
ajbmeb-3163	46	6	management	management	NOUN
ajbmeb-3163	46	7	and	and	CCONJ
ajbmeb-3163	46	8	productivity	productivity	NOUN
ajbmeb-3163	46	9	growth	growth	NOUN
ajbmeb-3163	46	10	.	.	PUNCT
ajbmeb-3163	47	1	unrealized	unrealize	VERB
ajbmeb-3163	47	2	revenue	revenue	NOUN
ajbmeb-3163	47	3	and	and	CCONJ
ajbmeb-3163	47	4	losses	loss	NOUN
ajbmeb-3163	47	5	–	–	PUNCT
ajbmeb-3163	47	6	arising	arise	VERB
ajbmeb-3163	47	7	from	from	ADP
ajbmeb-3163	47	8	factors	factor	NOUN
ajbmeb-3163	47	9	such	such	ADJ
ajbmeb-3163	47	10	as	as	ADP
ajbmeb-3163	47	11	idle	idle	ADJ
ajbmeb-3163	47	12	rolling	rolling	NOUN
ajbmeb-3163	47	13	stock	stock	NOUN
ajbmeb-3163	47	14	,	,	PUNCT
ajbmeb-3163	47	15	unfulfilled	unfulfilled	ADJ
ajbmeb-3163	47	16	demand	demand	NOUN
ajbmeb-3163	47	17	,	,	PUNCT
ajbmeb-3163	47	18	delayed	delay	VERB
ajbmeb-3163	47	19	services	service	NOUN
ajbmeb-3163	47	20	,	,	PUNCT
ajbmeb-3163	47	21	competition	competition	NOUN
ajbmeb-3163	47	22	-	-	PUNCT
ajbmeb-3163	47	23	driven	drive	VERB
ajbmeb-3163	47	24	traffic	traffic	NOUN
ajbmeb-3163	47	25	loss	loss	NOUN
ajbmeb-3163	47	26	,	,	PUNCT
ajbmeb-3163	47	27	accidents	accident	NOUN
ajbmeb-3163	47	28	,	,	PUNCT
ajbmeb-3163	47	29	and	and	CCONJ
ajbmeb-3163	47	30	technical	technical	ADJ
ajbmeb-3163	47	31	failures	failure	NOUN
ajbmeb-3163	47	32	.	.	PUNCT
ajbmeb-3163	48	1	both	both	PRON
ajbmeb-3163	48	2	missed	miss	VERB
ajbmeb-3163	48	3	revenues	revenue	NOUN
ajbmeb-3163	48	4	and	and	CCONJ
ajbmeb-3163	48	5	direct	direct	ADJ
ajbmeb-3163	48	6	losses	loss	NOUN
ajbmeb-3163	48	7	are	be	AUX
ajbmeb-3163	48	8	systematically	systematically	ADV
ajbmeb-3163	48	9	analyzed	analyze	VERB
ajbmeb-3163	48	10	to	to	PART
ajbmeb-3163	48	11	strengthen	strengthen	VERB
ajbmeb-3163	48	12	operational	operational	ADJ
ajbmeb-3163	48	13	resilience	resilience	NOUN
ajbmeb-3163	48	14	.	.	PUNCT
ajbmeb-3163	49	1	cost	cost	NOUN
ajbmeb-3163	49	2	management	management	NOUN
ajbmeb-3163	49	3	indicators	indicator	NOUN
ajbmeb-3163	49	4	–	–	PUNCT
ajbmeb-3163	49	5	particularly	particularly	ADV
ajbmeb-3163	49	6	fuel	fuel	NOUN
ajbmeb-3163	49	7	and	and	CCONJ
ajbmeb-3163	49	8	energy	energy	NOUN
ajbmeb-3163	49	9	consumption	consumption	NOUN
ajbmeb-3163	49	10	,	,	PUNCT
ajbmeb-3163	49	11	which	which	PRON
ajbmeb-3163	49	12	form	form	VERB
ajbmeb-3163	49	13	the	the	DET
ajbmeb-3163	49	14	largest	large	ADJ
ajbmeb-3163	49	15	share	share	NOUN
ajbmeb-3163	49	16	of	of	ADP
ajbmeb-3163	49	17	operational	operational	ADJ
ajbmeb-3163	49	18	costs	cost	NOUN
ajbmeb-3163	49	19	in	in	ADP
ajbmeb-3163	49	20	railway	railway	NOUN
ajbmeb-3163	49	21	transport	transport	NOUN
ajbmeb-3163	49	22	.	.	PUNCT
ajbmeb-3163	50	1	detailed	detailed	ADJ
ajbmeb-3163	50	2	monitoring	monitoring	NOUN
ajbmeb-3163	50	3	,	,	PUNCT
ajbmeb-3163	50	4	optimization	optimization	NOUN
ajbmeb-3163	50	5	,	,	PUNCT
ajbmeb-3163	50	6	and	and	CCONJ
ajbmeb-3163	50	7	control	control	NOUN
ajbmeb-3163	50	8	of	of	ADP
ajbmeb-3163	50	9	these	these	DET
ajbmeb-3163	50	10	expenditures	expenditure	NOUN
ajbmeb-3163	50	11	are	be	AUX
ajbmeb-3163	50	12	crucial	crucial	ADJ
ajbmeb-3163	50	13	for	for	ADP
ajbmeb-3163	50	14	competitiveness	competitiveness	NOUN
ajbmeb-3163	50	15	and	and	CCONJ
ajbmeb-3163	50	16	sustainability	sustainability	NOUN
ajbmeb-3163	50	17	.	.	PUNCT
ajbmeb-3163	51	1	american	american	ADJ
ajbmeb-3163	51	2	journal	journal	PROPN
ajbmeb-3163	51	3	of	of	ADP
ajbmeb-3163	51	4	business	business	NOUN
ajbmeb-3163	51	5	management	management	NOUN
ajbmeb-3163	51	6	,	,	PUNCT
ajbmeb-3163	51	7	economics	economic	NOUN
ajbmeb-3163	51	8	and	and	CCONJ
ajbmeb-3163	51	9	banking	banking	NOUN
ajbmeb-3163	51	10	volume	volume	NOUN
ajbmeb-3163	51	11	42	42	NUM
ajbmeb-3163	52	1	november2025	november2025	PROPN
ajbmeb-3163	52	2	p	p	NOUN
ajbmeb-3163	52	3	a	a	DET
ajbmeb-3163	52	4	g	g	NOUN
ajbmeb-3163	52	5	e	e	NOUN
ajbmeb-3163	52	6	|	|	ADV
ajbmeb-3163	52	7	9	9	NUM
ajbmeb-3163	52	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3163	52	9	state	state	NOUN
ajbmeb-3163	52	10	-	-	PUNCT
ajbmeb-3163	52	11	owned	own	VERB
ajbmeb-3163	52	12	enterprises	enterprise	NOUN
ajbmeb-3163	52	13	,	,	PUNCT
ajbmeb-3163	52	14	including	include	VERB
ajbmeb-3163	52	15	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	52	16	’s	’s	PART
ajbmeb-3163	52	17	railway	railway	NOUN
ajbmeb-3163	52	18	sector	sector	NOUN
ajbmeb-3163	52	19	,	,	PUNCT
ajbmeb-3163	52	20	are	be	AUX
ajbmeb-3163	52	21	actively	actively	ADV
ajbmeb-3163	52	22	adapting	adapt	VERB
ajbmeb-3163	52	23	to	to	ADP
ajbmeb-3163	52	24	international	international	ADJ
ajbmeb-3163	52	25	standards	standard	NOUN
ajbmeb-3163	52	26	by	by	ADP
ajbmeb-3163	52	27	engaging	engage	VERB
ajbmeb-3163	52	28	major	major	ADJ
ajbmeb-3163	52	29	global	global	ADJ
ajbmeb-3163	52	30	audit	audit	NOUN
ajbmeb-3163	52	31	firms	firm	NOUN
ajbmeb-3163	52	32	(	(	PUNCT
ajbmeb-3163	52	33	“	"	PUNCT
ajbmeb-3163	52	34	big	big	ADJ
ajbmeb-3163	52	35	four	four	NUM
ajbmeb-3163	52	36	”	"	PUNCT
ajbmeb-3163	52	37	)	)	PUNCT
ajbmeb-3163	52	38	.	.	PUNCT
ajbmeb-3163	53	1	this	this	PRON
ajbmeb-3163	53	2	has	have	AUX
ajbmeb-3163	53	3	improved	improve	VERB
ajbmeb-3163	53	4	both	both	DET
ajbmeb-3163	53	5	external	external	ADJ
ajbmeb-3163	53	6	audits	audit	NOUN
ajbmeb-3163	53	7	and	and	CCONJ
ajbmeb-3163	53	8	internal	internal	ADJ
ajbmeb-3163	53	9	control	control	NOUN
ajbmeb-3163	53	10	mechanisms	mechanism	NOUN
ajbmeb-3163	53	11	,	,	PUNCT
ajbmeb-3163	53	12	providing	provide	VERB
ajbmeb-3163	53	13	reliable	reliable	ADJ
ajbmeb-3163	53	14	information	information	NOUN
ajbmeb-3163	53	15	for	for	ADP
ajbmeb-3163	53	16	decision	decision	NOUN
ajbmeb-3163	53	17	-	-	PUNCT
ajbmeb-3163	53	18	making	make	VERB
ajbmeb-3163	53	19	and	and	CCONJ
ajbmeb-3163	53	20	enhancing	enhance	VERB
ajbmeb-3163	53	21	transparency	transparency	NOUN
ajbmeb-3163	53	22	for	for	ADP
ajbmeb-3163	53	23	foreign	foreign	ADJ
ajbmeb-3163	53	24	investors	investor	NOUN
ajbmeb-3163	53	25	the	the	DET
ajbmeb-3163	53	26	resource	resource	NOUN
ajbmeb-3163	53	27	planning	planning	NOUN
ajbmeb-3163	53	28	and	and	CCONJ
ajbmeb-3163	53	29	integration	integration	NOUN
ajbmeb-3163	53	30	(	(	PUNCT
ajbmeb-3163	53	31	rpi	rpi	NOUN
ajbmeb-3163	53	32	)	)	PUNCT
ajbmeb-3163	53	33	system	system	NOUN
ajbmeb-3163	53	34	is	be	AUX
ajbmeb-3163	53	35	a	a	DET
ajbmeb-3163	53	36	modern	modern	ADJ
ajbmeb-3163	53	37	information	information	NOUN
ajbmeb-3163	53	38	mechanism	mechanism	NOUN
ajbmeb-3163	53	39	for	for	ADP
ajbmeb-3163	53	40	integrated	integrate	VERB
ajbmeb-3163	53	41	enterprise	enterprise	NOUN
ajbmeb-3163	53	42	management	management	NOUN
ajbmeb-3163	53	43	,	,	PUNCT
ajbmeb-3163	53	44	consolidating	consolidate	VERB
ajbmeb-3163	53	45	various	various	ADJ
ajbmeb-3163	53	46	functions	function	NOUN
ajbmeb-3163	53	47	such	such	ADJ
ajbmeb-3163	53	48	as	as	ADP
ajbmeb-3163	53	49	finance	finance	NOUN
ajbmeb-3163	53	50	,	,	PUNCT
ajbmeb-3163	53	51	logistics	logistic	NOUN
ajbmeb-3163	53	52	,	,	PUNCT
ajbmeb-3163	53	53	maintenance	maintenance	NOUN
ajbmeb-3163	53	54	,	,	PUNCT
ajbmeb-3163	53	55	and	and	CCONJ
ajbmeb-3163	53	56	supply	supply	VERB
ajbmeb-3163	53	57	into	into	ADP
ajbmeb-3163	53	58	a	a	DET
ajbmeb-3163	53	59	single	single	ADJ
ajbmeb-3163	53	60	platform	platform	NOUN
ajbmeb-3163	53	61	.	.	PUNCT
ajbmeb-3163	54	1	it	it	PRON
ajbmeb-3163	54	2	ensures	ensure	VERB
ajbmeb-3163	54	3	accurate	accurate	ADJ
ajbmeb-3163	54	4	resource	resource	NOUN
ajbmeb-3163	54	5	planning	planning	NOUN
ajbmeb-3163	54	6	,	,	PUNCT
ajbmeb-3163	54	7	eliminates	eliminate	VERB
ajbmeb-3163	54	8	unnecessary	unnecessary	ADJ
ajbmeb-3163	54	9	expenses	expense	NOUN
ajbmeb-3163	54	10	,	,	PUNCT
ajbmeb-3163	54	11	and	and	CCONJ
ajbmeb-3163	54	12	provides	provide	VERB
ajbmeb-3163	54	13	real	real	ADJ
ajbmeb-3163	54	14	-	-	PUNCT
ajbmeb-3163	54	15	time	time	NOUN
ajbmeb-3163	54	16	monitoring	monitoring	NOUN
ajbmeb-3163	54	17	and	and	CCONJ
ajbmeb-3163	54	18	alerts	alert	NOUN
ajbmeb-3163	54	19	(	(	PUNCT
ajbmeb-3163	54	20	e.g.	e.g.	ADV
ajbmeb-3163	54	21	,	,	PUNCT
ajbmeb-3163	54	22	fuel	fuel	NOUN
ajbmeb-3163	54	23	consumption	consumption	NOUN
ajbmeb-3163	54	24	overruns	overrun	NOUN
ajbmeb-3163	54	25	)	)	PUNCT
ajbmeb-3163	54	26	.	.	PUNCT
ajbmeb-3163	55	1	the	the	DET
ajbmeb-3163	55	2	rpi	rpi	NOUN
ajbmeb-3163	55	3	system	system	NOUN
ajbmeb-3163	55	4	,	,	PUNCT
ajbmeb-3163	55	5	integrated	integrate	VERB
ajbmeb-3163	55	6	with	with	ADP
ajbmeb-3163	55	7	1c	1c	NUM
ajbmeb-3163	55	8	accounting	accounting	NOUN
ajbmeb-3163	55	9	,	,	PUNCT
ajbmeb-3163	55	10	supports	support	VERB
ajbmeb-3163	55	11	automated	automate	VERB
ajbmeb-3163	55	12	and	and	CCONJ
ajbmeb-3163	55	13	transparent	transparent	ADJ
ajbmeb-3163	55	14	reporting	reporting	NOUN
ajbmeb-3163	55	15	,	,	PUNCT
ajbmeb-3163	55	16	thereby	thereby	ADV
ajbmeb-3163	55	17	improving	improve	VERB
ajbmeb-3163	55	18	efficiency	efficiency	NOUN
ajbmeb-3163	55	19	and	and	CCONJ
ajbmeb-3163	55	20	decision	decision	NOUN
ajbmeb-3163	55	21	-	-	PUNCT
ajbmeb-3163	55	22	making	making	NOUN
ajbmeb-3163	55	23	.	.	PUNCT
ajbmeb-3163	56	1	finally	finally	ADV
ajbmeb-3163	56	2	,	,	PUNCT
ajbmeb-3163	56	3	the	the	DET
ajbmeb-3163	56	4	balanced	balanced	ADJ
ajbmeb-3163	56	5	scorecard	scorecard	NOUN
ajbmeb-3163	56	6	approach	approach	NOUN
ajbmeb-3163	56	7	enhances	enhance	VERB
ajbmeb-3163	56	8	the	the	DET
ajbmeb-3163	56	9	accuracy	accuracy	NOUN
ajbmeb-3163	56	10	,	,	PUNCT
ajbmeb-3163	56	11	timeliness	timeliness	NOUN
ajbmeb-3163	56	12	,	,	PUNCT
ajbmeb-3163	56	13	and	and	CCONJ
ajbmeb-3163	56	14	multi	multi	ADJ
ajbmeb-3163	56	15	-	-	ADJ
ajbmeb-3163	56	16	dimensional	dimensional	ADJ
ajbmeb-3163	56	17	nature	nature	NOUN
ajbmeb-3163	56	18	of	of	ADP
ajbmeb-3163	56	19	managerial	managerial	ADJ
ajbmeb-3163	56	20	information	information	NOUN
ajbmeb-3163	56	21	.	.	PUNCT
ajbmeb-3163	57	1	it	it	PRON
ajbmeb-3163	57	2	evaluates	evaluate	VERB
ajbmeb-3163	57	3	not	not	PART
ajbmeb-3163	57	4	only	only	ADV
ajbmeb-3163	57	5	financial	financial	ADJ
ajbmeb-3163	57	6	results	result	NOUN
ajbmeb-3163	57	7	but	but	CCONJ
ajbmeb-3163	57	8	also	also	ADV
ajbmeb-3163	57	9	non	non	ADJ
ajbmeb-3163	57	10	-	-	ADJ
ajbmeb-3163	57	11	financial	financial	ADJ
ajbmeb-3163	57	12	aspects	aspect	NOUN
ajbmeb-3163	57	13	such	such	ADJ
ajbmeb-3163	57	14	as	as	ADP
ajbmeb-3163	57	15	customer	customer	NOUN
ajbmeb-3163	57	16	relations	relation	NOUN
ajbmeb-3163	57	17	,	,	PUNCT
ajbmeb-3163	57	18	internal	internal	ADJ
ajbmeb-3163	57	19	process	process	NOUN
ajbmeb-3163	57	20	efficiency	efficiency	NOUN
ajbmeb-3163	57	21	,	,	PUNCT
ajbmeb-3163	57	22	human	human	ADJ
ajbmeb-3163	57	23	capital	capital	NOUN
ajbmeb-3163	57	24	capacity	capacity	NOUN
ajbmeb-3163	57	25	,	,	PUNCT
ajbmeb-3163	57	26	and	and	CCONJ
ajbmeb-3163	57	27	compliance	compliance	NOUN
ajbmeb-3163	57	28	with	with	ADP
ajbmeb-3163	57	29	quality	quality	NOUN
ajbmeb-3163	57	30	standards	standard	NOUN
ajbmeb-3163	57	31	.	.	PUNCT
ajbmeb-3163	58	1	we	we	PRON
ajbmeb-3163	58	2	believe	believe	VERB
ajbmeb-3163	58	3	that	that	SCONJ
ajbmeb-3163	58	4	this	this	DET
ajbmeb-3163	58	5	system	system	NOUN
ajbmeb-3163	58	6	,	,	PUNCT
ajbmeb-3163	58	7	adapted	adapt	VERB
ajbmeb-3163	58	8	to	to	ADP
ajbmeb-3163	58	9	modern	modern	ADJ
ajbmeb-3163	58	10	organizational	organizational	ADJ
ajbmeb-3163	58	11	needs	need	NOUN
ajbmeb-3163	58	12	,	,	PUNCT
ajbmeb-3163	58	13	provides	provide	VERB
ajbmeb-3163	58	14	an	an	DET
ajbmeb-3163	58	15	effective	effective	ADJ
ajbmeb-3163	58	16	management	management	NOUN
ajbmeb-3163	58	17	tool	tool	NOUN
ajbmeb-3163	58	18	for	for	ADP
ajbmeb-3163	58	19	enterprises	enterprise	NOUN
ajbmeb-3163	58	20	operating	operate	VERB
ajbmeb-3163	58	21	in	in	ADP
ajbmeb-3163	58	22	rapidly	rapidly	ADV
ajbmeb-3163	58	23	changing	change	VERB
ajbmeb-3163	58	24	and	and	CCONJ
ajbmeb-3163	58	25	strictly	strictly	ADV
ajbmeb-3163	58	26	regulated	regulated	ADJ
ajbmeb-3163	58	27	industrial	industrial	ADJ
ajbmeb-3163	58	28	environments	environment	NOUN
ajbmeb-3163	58	29	.	.	PUNCT
ajbmeb-3163	59	1	conclusion	conclusion	NOUN
ajbmeb-3163	59	2	the	the	DET
ajbmeb-3163	59	3	reforms	reform	NOUN
ajbmeb-3163	59	4	being	be	AUX
ajbmeb-3163	59	5	carried	carry	VERB
ajbmeb-3163	59	6	out	out	ADP
ajbmeb-3163	59	7	in	in	ADP
ajbmeb-3163	59	8	the	the	DET
ajbmeb-3163	59	9	development	development	NOUN
ajbmeb-3163	59	10	of	of	ADP
ajbmeb-3163	59	11	the	the	DET
ajbmeb-3163	59	12	transport	transport	NOUN
ajbmeb-3163	59	13	system	system	NOUN
ajbmeb-3163	59	14	of	of	ADP
ajbmeb-3163	59	15	the	the	DET
ajbmeb-3163	59	16	republic	republic	NOUN
ajbmeb-3163	59	17	of	of	ADP
ajbmeb-3163	59	18	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	59	19	,	,	PUNCT
ajbmeb-3163	59	20	particularly	particularly	ADV
ajbmeb-3163	59	21	the	the	DET
ajbmeb-3163	59	22	profound	profound	ADJ
ajbmeb-3163	59	23	changes	change	NOUN
ajbmeb-3163	59	24	in	in	ADP
ajbmeb-3163	59	25	the	the	DET
ajbmeb-3163	59	26	railway	railway	NOUN
ajbmeb-3163	59	27	sector	sector	NOUN
ajbmeb-3163	59	28	,	,	PUNCT
ajbmeb-3163	59	29	necessitate	necessitate	ADJ
ajbmeb-3163	59	30	a	a	DET
ajbmeb-3163	59	31	fundamental	fundamental	ADJ
ajbmeb-3163	59	32	renewal	renewal	NOUN
ajbmeb-3163	59	33	of	of	ADP
ajbmeb-3163	59	34	the	the	DET
ajbmeb-3163	59	35	management	management	NOUN
ajbmeb-3163	59	36	accounting	accounting	NOUN
ajbmeb-3163	59	37	system	system	NOUN
ajbmeb-3163	59	38	.	.	PUNCT
ajbmeb-3163	60	1	organizing	organize	VERB
ajbmeb-3163	60	2	management	management	NOUN
ajbmeb-3163	60	3	accounting	accounting	NOUN
ajbmeb-3163	60	4	and	and	CCONJ
ajbmeb-3163	60	5	financial	financial	ADJ
ajbmeb-3163	60	6	reporting	reporting	NOUN
ajbmeb-3163	60	7	in	in	ADP
ajbmeb-3163	60	8	accordance	accordance	NOUN
ajbmeb-3163	60	9	with	with	ADP
ajbmeb-3163	60	10	international	international	ADJ
ajbmeb-3163	60	11	financial	financial	ADJ
ajbmeb-3163	60	12	reporting	reporting	NOUN
ajbmeb-3163	60	13	standards	standard	NOUN
ajbmeb-3163	60	14	(	(	PUNCT
ajbmeb-3163	60	15	ifrs	ifrs	NOUN
ajbmeb-3163	60	16	)	)	PUNCT
ajbmeb-3163	60	17	is	be	AUX
ajbmeb-3163	60	18	important	important	ADJ
ajbmeb-3163	60	19	not	not	PART
ajbmeb-3163	60	20	only	only	ADV
ajbmeb-3163	60	21	for	for	ADP
ajbmeb-3163	60	22	optimizing	optimize	VERB
ajbmeb-3163	60	23	internal	internal	ADJ
ajbmeb-3163	60	24	management	management	NOUN
ajbmeb-3163	60	25	processes	process	NOUN
ajbmeb-3163	60	26	but	but	CCONJ
ajbmeb-3163	60	27	also	also	ADV
ajbmeb-3163	60	28	for	for	ADP
ajbmeb-3163	60	29	strengthening	strengthen	VERB
ajbmeb-3163	60	30	international	international	ADJ
ajbmeb-3163	60	31	economic	economic	ADJ
ajbmeb-3163	60	32	integration	integration	NOUN
ajbmeb-3163	60	33	.	.	PUNCT
ajbmeb-3163	61	1	the	the	DET
ajbmeb-3163	61	2	adaptation	adaptation	NOUN
ajbmeb-3163	61	3	of	of	ADP
ajbmeb-3163	61	4	the	the	DET
ajbmeb-3163	61	5	management	management	NOUN
ajbmeb-3163	61	6	accounting	accounting	NOUN
ajbmeb-3163	61	7	system	system	NOUN
ajbmeb-3163	61	8	in	in	ADP
ajbmeb-3163	61	9	railway	railway	NOUN
ajbmeb-3163	61	10	transport	transport	NOUN
ajbmeb-3163	61	11	to	to	ADP
ajbmeb-3163	61	12	ifrs	ifrs	PROPN
ajbmeb-3163	61	13	has	have	AUX
ajbmeb-3163	61	14	opened	open	VERB
ajbmeb-3163	61	15	up	up	ADP
ajbmeb-3163	61	16	a	a	DET
ajbmeb-3163	61	17	range	range	NOUN
ajbmeb-3163	61	18	of	of	ADP
ajbmeb-3163	61	19	new	new	ADJ
ajbmeb-3163	61	20	opportunities	opportunity	NOUN
ajbmeb-3163	61	21	for	for	ADP
ajbmeb-3163	61	22	the	the	DET
ajbmeb-3163	61	23	sector	sector	NOUN
ajbmeb-3163	61	24	.	.	PUNCT
ajbmeb-3163	62	1	in	in	ADP
ajbmeb-3163	62	2	particular	particular	ADJ
ajbmeb-3163	62	3	,	,	PUNCT
ajbmeb-3163	62	4	the	the	DET
ajbmeb-3163	62	5	application	application	NOUN
ajbmeb-3163	62	6	of	of	ADP
ajbmeb-3163	62	7	the	the	DET
ajbmeb-3163	62	8	balanced	balanced	ADJ
ajbmeb-3163	62	9	scorecard	scorecard	NOUN
ajbmeb-3163	62	10	increases	increase	VERB
ajbmeb-3163	62	11	management	management	NOUN
ajbmeb-3163	62	12	efficiency	efficiency	NOUN
ajbmeb-3163	62	13	,	,	PUNCT
ajbmeb-3163	62	14	ensures	ensure	VERB
ajbmeb-3163	62	15	rational	rational	ADJ
ajbmeb-3163	62	16	use	use	NOUN
ajbmeb-3163	62	17	of	of	ADP
ajbmeb-3163	62	18	resources	resource	NOUN
ajbmeb-3163	62	19	,	,	PUNCT
ajbmeb-3163	62	20	and	and	CCONJ
ajbmeb-3163	62	21	allows	allow	VERB
ajbmeb-3163	62	22	for	for	ADP
ajbmeb-3163	62	23	strict	strict	ADJ
ajbmeb-3163	62	24	control	control	NOUN
ajbmeb-3163	62	25	in	in	ADP
ajbmeb-3163	62	26	reducing	reduce	VERB
ajbmeb-3163	62	27	costs	cost	NOUN
ajbmeb-3163	62	28	from	from	ADP
ajbmeb-3163	62	29	maximum	maximum	ADJ
ajbmeb-3163	62	30	to	to	ADP
ajbmeb-3163	62	31	minimum	minimum	ADJ
ajbmeb-3163	62	32	levels	level	NOUN
ajbmeb-3163	62	33	.	.	PUNCT
ajbmeb-3163	63	1	it	it	PRON
ajbmeb-3163	63	2	also	also	ADV
ajbmeb-3163	63	3	helps	help	VERB
ajbmeb-3163	63	4	minimize	minimize	VERB
ajbmeb-3163	63	5	locomotive	locomotive	ADJ
ajbmeb-3163	63	6	downtime	downtime	NOUN
ajbmeb-3163	63	7	and	and	CCONJ
ajbmeb-3163	63	8	unprofitable	unprofitable	ADJ
ajbmeb-3163	63	9	operations	operation	NOUN
ajbmeb-3163	63	10	,	,	PUNCT
ajbmeb-3163	63	11	while	while	SCONJ
ajbmeb-3163	63	12	digital	digital	ADJ
ajbmeb-3163	63	13	transformation	transformation	NOUN
ajbmeb-3163	63	14	enables	enable	VERB
ajbmeb-3163	63	15	automation	automation	NOUN
ajbmeb-3163	63	16	of	of	ADP
ajbmeb-3163	63	17	accounting	accounting	NOUN
ajbmeb-3163	63	18	processes	process	NOUN
ajbmeb-3163	63	19	,	,	PUNCT
ajbmeb-3163	63	20	providing	provide	VERB
ajbmeb-3163	63	21	speed	speed	NOUN
ajbmeb-3163	63	22	,	,	PUNCT
ajbmeb-3163	63	23	accuracy	accuracy	NOUN
ajbmeb-3163	63	24	,	,	PUNCT
ajbmeb-3163	63	25	and	and	CCONJ
ajbmeb-3163	63	26	in	in	ADP
ajbmeb-3163	63	27	-	-	PUNCT
ajbmeb-3163	63	28	depth	depth	NOUN
ajbmeb-3163	63	29	data	datum	NOUN
ajbmeb-3163	63	30	analysis	analysis	NOUN
ajbmeb-3163	63	31	.	.	PUNCT
ajbmeb-3163	64	1	moreover	moreover	ADV
ajbmeb-3163	64	2	,	,	PUNCT
ajbmeb-3163	64	3	since	since	SCONJ
ajbmeb-3163	64	4	ifrs	ifrs	NOUN
ajbmeb-3163	64	5	-	-	PUNCT
ajbmeb-3163	64	6	based	base	VERB
ajbmeb-3163	64	7	reporting	reporting	NOUN
ajbmeb-3163	64	8	complies	complie	NOUN
ajbmeb-3163	64	9	with	with	ADP
ajbmeb-3163	64	10	international	international	ADJ
ajbmeb-3163	64	11	requirements	requirement	NOUN
ajbmeb-3163	64	12	,	,	PUNCT
ajbmeb-3163	64	13	it	it	PRON
ajbmeb-3163	64	14	increases	increase	VERB
ajbmeb-3163	64	15	the	the	DET
ajbmeb-3163	64	16	confidence	confidence	NOUN
ajbmeb-3163	64	17	of	of	ADP
ajbmeb-3163	64	18	foreign	foreign	ADJ
ajbmeb-3163	64	19	investors	investor	NOUN
ajbmeb-3163	64	20	.	.	PUNCT
ajbmeb-3163	65	1	this	this	DET
ajbmeb-3163	65	2	process	process	NOUN
ajbmeb-3163	65	3	creates	create	VERB
ajbmeb-3163	65	4	a	a	DET
ajbmeb-3163	65	5	solid	solid	ADJ
ajbmeb-3163	65	6	foundation	foundation	NOUN
ajbmeb-3163	65	7	for	for	ADP
ajbmeb-3163	65	8	strategic	strategic	ADJ
ajbmeb-3163	65	9	development	development	NOUN
ajbmeb-3163	65	10	and	and	CCONJ
ajbmeb-3163	65	11	ensures	ensure	VERB
ajbmeb-3163	65	12	the	the	DET
ajbmeb-3163	65	13	sustainable	sustainable	ADJ
ajbmeb-3163	65	14	growth	growth	NOUN
ajbmeb-3163	65	15	of	of	ADP
ajbmeb-3163	65	16	the	the	DET
ajbmeb-3163	65	17	railway	railway	NOUN
ajbmeb-3163	65	18	transport	transport	NOUN
ajbmeb-3163	65	19	system	system	NOUN
ajbmeb-3163	65	20	.	.	PUNCT
ajbmeb-3163	66	1	references	reference	NOUN
ajbmeb-3163	66	2	1	1	NUM
ajbmeb-3163	66	3	.	.	PUNCT
ajbmeb-3163	67	1	kaplan	kaplan	PROPN
ajbmeb-3163	67	2	,	,	PUNCT
ajbmeb-3163	67	3	r.	r.	PROPN
ajbmeb-3163	67	4	s.	s.	PROPN
ajbmeb-3163	67	5	,	,	PUNCT
ajbmeb-3163	67	6	&	&	CCONJ
ajbmeb-3163	67	7	norton	norton	PROPN
ajbmeb-3163	67	8	,	,	PUNCT
ajbmeb-3163	67	9	d.	d.	PROPN
ajbmeb-3163	67	10	p.	p.	PROPN
ajbmeb-3163	67	11	(	(	PUNCT
ajbmeb-3163	67	12	1996	1996	NUM
ajbmeb-3163	67	13	)	)	PUNCT
ajbmeb-3163	67	14	.	.	PUNCT
ajbmeb-3163	68	1	the	the	DET
ajbmeb-3163	68	2	balanced	balanced	ADJ
ajbmeb-3163	68	3	scorecard	scorecard	NOUN
ajbmeb-3163	68	4	:	:	PUNCT
ajbmeb-3163	68	5	translating	translate	VERB
ajbmeb-3163	68	6	strategy	strategy	NOUN
ajbmeb-3163	68	7	into	into	ADP
ajbmeb-3163	68	8	action	action	NOUN
ajbmeb-3163	68	9	.	.	PUNCT
ajbmeb-3163	69	1	harvard	harvard	PROPN
ajbmeb-3163	69	2	business	business	PROPN
ajbmeb-3163	69	3	school	school	PROPN
ajbmeb-3163	69	4	press	press	NOUN
ajbmeb-3163	69	5	.	.	PUNCT
ajbmeb-3163	70	1	2	2	X
ajbmeb-3163	70	2	.	.	X
ajbmeb-3163	70	3	drury	drury	PROPN
ajbmeb-3163	70	4	,	,	PUNCT
ajbmeb-3163	70	5	c.	c.	NOUN
ajbmeb-3163	70	6	(	(	PUNCT
ajbmeb-3163	70	7	2018	2018	NUM
ajbmeb-3163	70	8	)	)	PUNCT
ajbmeb-3163	70	9	.	.	PUNCT
ajbmeb-3163	71	1	management	management	NOUN
ajbmeb-3163	71	2	and	and	CCONJ
ajbmeb-3163	71	3	cost	cost	NOUN
ajbmeb-3163	71	4	accounting	accounting	NOUN
ajbmeb-3163	71	5	.	.	PUNCT
ajbmeb-3163	72	1	cengage	cengage	PROPN
ajbmeb-3163	72	2	learning	learning	PROPN
ajbmeb-3163	72	3	.	.	PUNCT
ajbmeb-3163	73	1	3	3	X
ajbmeb-3163	73	2	.	.	X
ajbmeb-3163	73	3	album	album	NOUN
ajbmeb-3163	73	4	,	,	PUNCT
ajbmeb-3163	73	5	n.	n.	NOUN
ajbmeb-3163	73	6	,	,	PUNCT
ajbmeb-3163	73	7	&	&	CCONJ
ajbmeb-3163	73	8	albu	albu	PROPN
ajbmeb-3163	73	9	,	,	PUNCT
ajbmeb-3163	73	10	c.	c.	PROPN
ajbmeb-3163	73	11	n.	n.	PROPN
ajbmeb-3163	73	12	(	(	PUNCT
ajbmeb-3163	73	13	2012	2012	NUM
ajbmeb-3163	73	14	)	)	PUNCT
ajbmeb-3163	73	15	.	.	PUNCT
ajbmeb-3163	74	1	the	the	DET
ajbmeb-3163	74	2	impact	impact	NOUN
ajbmeb-3163	74	3	of	of	ADP
ajbmeb-3163	74	4	ifrs	ifrs	ADJ
ajbmeb-3163	74	5	adoption	adoption	NOUN
ajbmeb-3163	74	6	in	in	ADP
ajbmeb-3163	74	7	romania	romania	PROPN
ajbmeb-3163	74	8	:	:	PUNCT
ajbmeb-3163	74	9	evidence	evidence	NOUN
ajbmeb-3163	74	10	from	from	ADP
ajbmeb-3163	74	11	the	the	DET
ajbmeb-3163	74	12	banking	banking	NOUN
ajbmeb-3163	74	13	sector	sector	NOUN
ajbmeb-3163	74	14	.	.	PUNCT
ajbmeb-3163	75	1	4	4	X
ajbmeb-3163	75	2	.	.	X
ajbmeb-3163	75	3	accounting	accounting	NOUN
ajbmeb-3163	75	4	and	and	CCONJ
ajbmeb-3163	75	5	management	management	NOUN
ajbmeb-3163	75	6	information	information	NOUN
ajbmeb-3163	75	7	systems	system	NOUN
ajbmeb-3163	75	8	,	,	PUNCT
ajbmeb-3163	75	9	11(2	11(2	NOUN
ajbmeb-3163	75	10	)	)	PUNCT
ajbmeb-3163	75	11	,	,	PUNCT
ajbmeb-3163	75	12	198–227	198–227	NUM
ajbmeb-3163	75	13	.	.	NOUN
ajbmeb-3163	75	14	5	5	NUM
ajbmeb-3163	75	15	.	.	PUNCT
ajbmeb-3163	75	16	international	international	PROPN
ajbmeb-3163	75	17	federation	federation	PROPN
ajbmeb-3163	75	18	of	of	ADP
ajbmeb-3163	75	19	accountants	accountant	NOUN
ajbmeb-3163	75	20	(	(	PUNCT
ajbmeb-3163	75	21	ifac	ifac	NOUN
ajbmeb-3163	75	22	)	)	PUNCT
ajbmeb-3163	75	23	.	.	PUNCT
ajbmeb-3163	76	1	(	(	PUNCT
ajbmeb-3163	76	2	2020	2020	NUM
ajbmeb-3163	76	3	)	)	PUNCT
ajbmeb-3163	76	4	.	.	PUNCT
ajbmeb-3163	77	1	handbook	handbook	NOUN
ajbmeb-3163	77	2	of	of	ADP
ajbmeb-3163	77	3	international	international	ADJ
ajbmeb-3163	77	4	public	public	ADJ
ajbmeb-3163	77	5	sector	sector	NOUN
ajbmeb-3163	77	6	accounting	accounting	NOUN
ajbmeb-3163	77	7	standards	standard	NOUN
ajbmeb-3163	77	8	.	.	PUNCT
ajbmeb-3163	78	1	ifac	ifac	NOUN
ajbmeb-3163	78	2	.	.	PUNCT
ajbmeb-3163	79	1	6	6	X
ajbmeb-3163	79	2	.	.	X
ajbmeb-3163	79	3	world	world	PROPN
ajbmeb-3163	79	4	bank	bank	PROPN
ajbmeb-3163	79	5	(	(	PUNCT
ajbmeb-3163	79	6	2021	2021	NUM
ajbmeb-3163	79	7	)	)	PUNCT
ajbmeb-3163	79	8	.	.	PUNCT
ajbmeb-3163	80	1	accounting	accounting	NOUN
ajbmeb-3163	80	2	and	and	CCONJ
ajbmeb-3163	80	3	auditing	auditing	NOUN
ajbmeb-3163	80	4	in	in	ADP
ajbmeb-3163	80	5	uzbekistan	uzbekistan	PROPN
ajbmeb-3163	80	6	:	:	PUNCT
ajbmeb-3163	80	7	rosc	rosc	ADJ
ajbmeb-3163	80	8	report	report	NOUN
ajbmeb-3163	80	9	.	.	PUNCT
ajbmeb-3163	81	1	washington	washington	PROPN
ajbmeb-3163	81	2	,	,	PUNCT
ajbmeb-3163	81	3	dc	dc	PROPN
ajbmeb-3163	81	4	.	.	PUNCT