ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ ПІДПРИЄМСТВ

Abstract

Inconsistency of book-keeping and tax legislation on questions foreign economic activity causes the necessity of objective reflection the export-import operations for a record-keeping and creation of the effective system of providing and control after its. A research aim is sent to the analysis of existent methodologies of the registration-analytical providing of export-import operations and development of its improvement directions. The modern aspects of export-import legislation and methodology of account, audit and control of operations of foreign economic activity became methodological basis of research. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis, are for the improvement of the registration-analytical providing of export-import of enterprises operations. Supposition became the basic hypothesis of research, in relation to possibility of improvement modern export-import activity of enterprises by the improvement of the registration-analytical providing of foreign economic activity, like providing of more complete illumination of information in the electronic cabinet of tax payer. Exposition of basic material. In the article soil of realization of foreign economic activity is investigated in the cut of export-import operations. Bases of export and import, principles of export-import operations, are analyzed, as one of forms of economic relations of Ukraine with the foreign states. The features of realization of the registration-analytical providing of exportimport operations the subjects of entrepreneurial activity are exposed in Ukraine. The basic lacks of conduct, control and monitoring of foreign economic activity are certain. Reasonably directions of perfection providing of export-import operations are found of base of originality and practical meaningfulness of research and confirmed by the sound analysis of foreign economic activity of enterprises and applied value of suggestions in relation to the improvement of electronic cabinet of taxpayer, which activity of that is related to realization of export-import operations. Conclusions and prospects of further researches. It is offered: to create the effective system of record-keeping, that will provide the observance of legality, authenticity, timeliness, plenitude of information about realization of export-import operations, realization of reliable administrative control, to enter a walkthrough with helps of the electronic taxpayer cabinet. Further researches will be sent to the improvement of informative, registration-analytical software of intercommunications between the subjects of foreign economic activity and public, fiscal and custom organs.