ANALYSIS AND ACCOUNTING OF EXPORT-IMPORT OPERATIONS OF A MANUFACTURING AND TRADING ENTERPRISE

Abstract

The article is devoted to the analysis of the methodological foundations of the effectiveness study of enterprises’ foreign economic activity, the indicators for the analysis of foreign economic activity are justified, the analysis of the effectiveness of the enterprise’s foreign economic activity is done, bookkeeping transactions in foreign economic activity at enterprises, according to legislative acts, are justified. Approaches to determining the essence of the foreign economic activity are considered and its main elements are outlined. Foreign economic activity is defined as a process occurring in the foreign market through the implementation of foreign economic relations. Peculiarities of documentation of export-import operations of enterprises in Ukraine are determined. The article analyses the foreign economic activity of an enterprise specializing in the field of independent electricity supply. The enterprise sells, installs, and services gasoline and diesel generators, voltage stabilizers, and uninterruptible power supplies. As a result of the analysis, it was determined that imports are effective (the indicator "Import efficiency" takes values greater than one). As a result of the analysis, it was determined that import activity is effective (the indicator "Import efficiency" takes values greater than one). Every year, the efficiency of import increases on average by 3–5%. There was an increase in efficiency of the company's import activities in 2016, but the indicators decreased again in 2017 due to the rejection of the Russian supplier. As for the effect of import activity, it also increases by UAH 200.000 in 2017 and 2018 respectively. The profitability of imports was 3.7% in 2015, 13% – in 2016, 6% – in 2017, 10% in 2018, and 12% in 2019, which indicates that the level of efficiency of import activities of the company has been quite high in recent years.