Tukliyev, Abdurauf (2026) The Impact of Financial Process Automation on Enterprise Economic Efficiency and Capitalization: Assessment and Improvement Pathways - Evidence from “O’zbekko’mir” JSC. American Journal of Economics and Business Management, 9 (10). ISSN 2576-5973

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Abstract

This article examines the impact of financial process automation (FPA) on enterprise economic efficiency and capitalization, and develops a practical mechanism for improving automation outcomes at the operational level. The study combines a structured review of recent academic literature on automation, robotic process automation (RPA), enterprise resource planning (ERP) systems and digital transformation’s effect on capital-structure adjustment, with a single-enterprise case study of “O’zbekko’mir” JSC, a coal-mining enterprise in Uzbekistan. The literature review synthesizes evidence on how automation affects reporting quality and efficiency, firm value, financial performance and capital structure, and identifies a gap: enterprise-level evidence that both quantifies the efficiency-capitalization linkage and documents a concrete, officially validated automation mechanism remains scarce for industrial enterprises in transition economies. To address this gap, the study documents an original improvement mechanism designed and implemented at the case enterprise: a billing-integration architecture that consolidates contract, trade-exchange and banking data streams into a single PostgreSQL-based information loop through a Contract_id key, replacing manual reconciliation between the Didox e-document platform, the UzEx exchange system and the 1C accounting system; and a Payment Score model - combining a Risk Score and a Trust Score - that automates preventive credit-policy decisions (ex-ante) and a staged, legally binding collection ladder (ex-post). Based on data certified by the Chamber of Commerce and Industry of the Republic of Uzbekistan (Ref. No. 01-06-30-7160, 14 July 2026), implementation reduced manual data entry by 25-30%, data-entry errors by up to 30%, and the financial-reporting cycle by 15-20%, while accelerating debt collection by 20-25% and reducing the overdue-debt share by 12-15%. The findings confirm that financial process automation is a measurable and replicable driver of enterprise economic efficiency and capitalization, and the study offers a five-stage implementation roadmap for industrial enterprises pursuing similar transformations.

Item Type:	Article
Uncontrolled Keywords:	Financial Process Automation, Economic Efficiency, Capitalization, ERP, Robotic Process Automation, Payment Score, Billing Integration, Coal Industry, Uzbekistan
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	22 Oct 2026 01:22
Last Modified:	22 Oct 2026 01:22
URI:	http://eprints.umsida.ac.id/id/eprint/17226

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