МЕХАНИЗМЫ ВЗАИМОДЕЙСТВИЙ ПРЕДПРИЯТИЯ С ПОСТАВЩИКАМИ ПРИ ИМПОРТНЫХ ОПЕРАЦИЯХ

Abstract

This article is devoted to the consideration of the key mechanisms of the enterprise’s interaction with suppliers in import operations in the foreign trade. The article studies the import transactions’ nature and types, the operations’ main stages and considers the features in documenting them. The primary focus is made on the mechanisms of interaction during those operations. The authors characterize elements of the coordinated interaction’s mechanism in the system “customer-supplier”, they are: the interaction mechanism’s forming principles, the choice of the interaction’s coordinating parameters, conducting the basic interaction procedures, finding a compromise for the relations’ stability. The article describes the content and role of international agreements’ terms standardized in accordance with the Incoterms’ requirements in documenting the export-import operations. It presents the terminology most frequently used in the foreign trade operations and deals in differences in the book-keeping accounting and tax accounting of foreign economic activity from similar operations between internal divisions of the organization and operations within the country. The authors emphasize the importance of taking into account all the opinions of stakeholders – participants in the chain of the foreign economic activity linking the producer to the consumer of goods (and there may be more than 10 of them in global value chains). They also list principal operations that must be performed when organizing the delivery of goods. Conclusions are drawn about the importance of the ability to find compromises for an effective business management in the foreign trade transacting.