Foreign Economic Activity Of Enterprises Research Articles

Managing the transformation of foreign economic activity in an unstable macroeconomic environment

In modern conditions of chaoticization of the system of international economic relations and foreign economic activity of business entities, the tasks of improving the management of foreign economic activity of enterprises by the state and the formation of its embedded mechanisms to ensure the protection of state security in the world market are actualized. The purpose of the article is to analyze the topical issues of foreign economic activity transformation in the context of global instability. According to the author, in the system of state regulation of foreign economic activity of an enterprise, the implementation of an integrated foreign economic activity management system will be timely, which will significantly offset the problems existing in subjects of foreign economic activity related to external factors. However, it is impossible to quickly adjust to dynamically changing conditions and ensure management consistency, increase the efficiency of foreign economic activity of domestic enterprises and protect state economic security. The main goal of the transformation, according to the author, is to provide the necessary transparency and flexibility in the management system of foreign economic activity both at the state level and at the level of a specific subject of foreign economic activity, which is very important in the context of growing instability of the macroeconomic environment. Priorities in the context of growing global instability are to increase the efficiency of foreign economic activity, the competitiveness of the economy and the protection of economic security.

FOREIGN ECONOMIC ACTIVITY IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL MANAGEMENT SUPPORT

The article decomposes the foreign economic activity of enterprise through the prism of accounting and analytical support of management. It has been determined that current trends in the development of the domestic and world economy, specificity and peculiarities of activities of individual business entities in the field of foreign economic relations, the need for further development of methodology and methods of accounting and analysis of foreign economic activity, taking into account the objectively arising needs for the development of information support for management, determine the relevance of decomposition of foreign economic activity in the system of accounting and analytical support for management. It is substantiated that the basis for the decomposition of foreign economic activity in the system of accounting and analytical support of management is the concept of the type of activity. The organisation of accounting of foreign economic activity at a particular enterprise is largely determined by the type of foreign economic activity inherent in this enterprise. In the process of production and economic activity, enterprises, as a rule, face several types of foreign economic operations simultaneously. The accounting and analytical aspects of management of foreign economic activity of enterprise are systematised. A model of decomposition of the foreign economic activity of enterprise has been developed. It is proposed that the model of decomposition of foreign economic activity of enterprise should include types of foreign economic activity and accounting and analytical aspects, grouped into blocks: key aspects; characteristics of types of foreign economic activity, organisational and legal conditions, purpose, directions and results of functioning, accounting approaches and basic analytical criteria, performance indicators, structural construction and functioning, etc. The developed model provides for the reflection and determination of performance results by types, subtypes, segments and other classification features of foreign economic activity in order to obtain analytical, detailed, transparent and relevant information based on financial, management and strategic accounting data. Formation of an integrated system of accounting and analysis of foreign economic activity is based on consideration of regulatory, contractual, structural, accounting, analytical, control and software and hardware support of foreign economic activity.

Regulating Foreign Economic Activity of Enterprises of Non-Ferrous Metallurgy in Russia in Conditions of Global Crisis

Non-ferrous metallurgy, as one of principle industries of Russian economy, since the beginning of the global geopolitical crisis has been facing a number of serious problems, including distribution restrictions. In such circumstances iron and steel companies need state support. To develop foreign economic activity business requires not only fast re-orientation to new markets but also thorough help. In case of situation deterioration direct regulation of foreign economic activity of producers will become important. In view of this setting-up of a specialized agency, which could supervise foreign economic activity of the most important industries and support key enterprises can be useful. Its functions can include talks and contract operations and compensations for companies with short-received profits under their contracts. In such cases key factors affecting the amount of compensation shall be taken into account. The author proposed a formula, which can help estimations made by the agency.

LOGISTICS ASPECTS OF MANAGING FOREIGN TRADE ACTIVITIES OF ENTERPRISES

International logistics is the most important component of foreign trade activities of enterprises. The issue of logistics support of foreign trade activity is becoming the most relevant, since this particular aspect of foreign economic activity of enterprises significantly depends on the rational organization and effective management of the logistics component. Therefore, the purpose of the article is to determine the role of international logistics in the foreign trade activities of enterprises and the aspects of participation of the logistics component in the management system of an entity engaged in international trade.In the course of this study, it is determined that the role of international logistics in the foreign trade activities of enterprises is to increase trade efficiency, manage and reduce costs associated with foreign trade, increase the sustainability of global supply chains and navigate complex international trade rules and customs requirements.REFERENCES Based on the role of international logistics in the field of foreign trade, the most important aspects of the logistics component in the system of management of foreign trade activities of enterprises are identified: transportation, warehousing and inventory management, customs procedures, information technology and its integration into the logistics process, global trade agreements, risk management and sustainable development.Thus, international logistics is a vital component of foreign trade activities, playing a crucial role in improving trade efficiency, managing costs, ensuring supply chain sustainability and navigating a complex regulatory environment. As global trade continues to evolve, businesses must prioritize efficient logistics management to remain competitive and meet the demands of international markets. By leveraging advanced technologies, sustainable practices and strategic partnerships, companies can optimize their logistics operations and contribute to the growth and stability of the global economy

INTERNATIONAL MARKETING IN THE SYSTEM OF FOREIGN TRADE MANAGEMENT

Introduction. The modern development of foreign economic activity of enterprises is characterized by the dynamic development of the world economy, which is based on international marketing. Effective management of foreign economic activity of enterprises is the most important factor in expanding market opportunities and potential segments in the international market.. The purpose of the article. The purpose of the article is to find optimization solutions related to the formation of a new high-quality mechanism for managing international marketing to enable international business entities to successfully compete in the world market. The tasks of the article are to optimize methodological and methodical aspects and to create a mechanism for the formation of international marketing in the system of management of foreign trade activity Metods. The formation of an international marketing management system involves the use of advanced methods of analyzing market conditions, forecasting the development of global markets, and developing effective marketing strategies. Results. The article proves that the development of modern business is impossible without taking into account global trends and active participation in international markets. It is substantiated that it becomes important to form a set of marketing strategies. The activation of individual components of the international marketing complex forms a strategy that is focused on long-term success and development, taking into account the specifics of each market and the needs of the target audience. A mechanism for the formation of international marketing in the system of management of foreign trade activity has been built, taking into account the maximum factors that affect its effectiveness. It has been proved that the mechanism plays an important role in coordinating and optimizing all marketing activities aimed at achieving the company's strategic goals. Conclusiоns. The effectiveness of the formation of international marketing in the system of foreign trade management significantly affects the success of not only marketing activities, but also the overall productivity and efficiency of enterprises. This will allow enterprises to adapt to the requirements of the international market, attract and retain customers, reduce costs and increase efficiency.

DEVELOPMENT AND IMPLEMENTATION OF THE FINANCIAL MODEL OF EXPORT IN THE CONTEXT OF STRATEGIC PLANNING OF FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES

The article deals with the development and implementation of a financial model of exports in the context of strategic planning of foreign economic activity of enterprises. The model described in this paper aims to measure, analyse, evaluate and propose improvements to administrative processes by identifying various variables involved in strategic foreign trade planning. This paper is a survey that is being developed for export activities in Ukraine. Exports in Ukraine were analysed to test the methodology and to build an additive model.The model empirically shows the links that exist between the internal functions of a company and its ability to generate performance management indicators and business dynamics as a way to improve processes in strategic foreign trade planning. Some relevant findings from the first two stages of the empirical research conducted to date are presented. Validation has proven that the use of the methodology of strategic planning of foreign economic activity allows you to compensate for investments in new resources by increasing the number of operations carried out eliminating delays and attracting new customers as a result of improving the client's perception of the quality of service. During the audit, it was possible to determine that the delays created in the activities of support systems increase their negative impact on the process, consuming the slack of many actions of the central system and delaying their implementation, negatively affecting foreign economic activity. The model will be useful for enterprises engaged in foreign trade.

Формування маркетингової політики та маркетингового менеджменту на підприємствах корпоративного сектору

The article is devoted to the study of theoretical aspects of marketing management concepts, the peculiarities of the formation and implementation of the marketing policy of enterprises in the context of consumer behavior management and its application in the foreign economic activity of enterprises. The essence of the concept of "marketing management" is considered. The main problems of the formation and development trends of marketing management in the foreign economic activity of Ukrainian enterprises have been studied. Marketing management in the field of foreign economic activity includes the study of the main characteristics of the modern world market, its dynamics, development trends and priorities; definition of subjects of international relations and characteristics of behavior and motivation during their marketing activities; description of the main parameters of the international marketing environment, including the competitive situation; development of an exit strategy and activity on a potential foreign market; definition of problems and specifics of the technology of marketing activities in foreign markets. Unfortunately, today there is almost no strategic vision of marketing activities, and its role in the effective functioning of the enterprise is underestimated. However, this does not deny the absence of marketing itself in the activities of domestic enterprises. The increase in sales volumes in commodity markets until recently was the result of increased demand. And not enough attention was paid to the question of the effectiveness of marketing activities. As a result of the presence of a large number of brands and free handling of them, a class of marketers was formed whose work methods do not meet the requirements of the modern market.

Innovative Approaches to Improving the Process of Risk Management in the Context of Developing a Strategy for the Foreign Economic Activity of Enterprises

The article presents innovative approaches to improving the risk management process in the context of developing a strategy for foreign economic activity of enterprise. To identify risks and choose the optimal strategy for foreign economic activity of enterprises (FEA), economic and mathematical modelling was used using the risk matrix and the criteria of Bayes, Laplace, Wald, Savage, Hurwitz, Hodge-Lehman. To approbate the results of the study, enterprises of the pharmaceutical industry were selected. According to the theory of games, in order to improve the risk management process, elements of the payment matrix have been applied, which characterize the profit of pharmaceutical enterprises in foreign economic activity. The use of the Hurwitz criterion, which is a criterion of pessimism-optimism, made it possible to choose the optimal strategy for the selected enterprises. The developed matrix of risks of foreign economic activity (strategic, operational, financial and external) for the selection of the optimal strategy of foreign economic activity through the use of economic and mathematical modelling should be used to determine the risks of the greatest impact at different stages of foreign economic activity using the theory of games. The presented matrix of risks of foreign economic activity is built for domestic enterprises of the pharmaceutical industry and is aimed at improving the process of risk management of foreign economic activity, which will enable enterprises of the pharmaceutical industry to predict risks at the early stages of activity and take into account in the general concept of the strategy of foreign economic activity of enterprises. The pharmaceutical industry of Ukraine was chosen for research because it is the most popular in modern conditions, and, according to the results of the analytical review, very high-risk. That is why the use of economic and mathematical modelling for risk calculation allows to optimize the economic behaviour of domestic pharmaceutical enterprises, while providing a reliable basis for making sound strategic decisions in the process of risk management in the context of developing a strategy for foreign economic activity. The risk management process, consisting of 7 stages and 18 steps, has been improved, and innovative tools have been proposed that facilitate the implementation of risk management in the enterprise in the process of developing a foreign trade strategy. The use of economic and mathematical modelling in risk forecasting and the formation of a foreign economic activity strategy will help enterprise managers to significantly increase management efficiency, reduce risks at the stage of planning foreign economic activity. The article improves the risk management process, which consists of 7 stages and 18 steps, and offers innovative tools that facilitate the implementation of risk management in the enterprise in the process of developing a foreign trade strategy. The use of economic and mathematical modelling in risk forecasting and the formation of a foreign economic activity strategy will help enterprise managers to significantly increase management efficiency, reduce risks at the stage of planning foreign economic activity.

IMPROVING THE EFFICIENCY OF FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES ON THE BASIS OF MARKET RESEARCH

The article is aimed at studying the status and trends in the development of foreign economic activity in Ukraine and in the world, and the impact of marketing research on their effi­ciency. The purpose of the study is to analyze the improvement of the efficiency of foreign economic activity of enterprises on the basis of marketing research using economic and statistical methods, to identify problems and prospects for development, and to develop ways for effective foreign eco­nomic activity in conducting marketing research. The article provides data on the volume of the marketing data market worldwide as of 2017-2021, the results of a survey of European companies on the benefits received after investing in sustainable marketing strategies as of July 2022. To achieve the goal, the following tasks were set and solved: identifying the characteristic fea­tures of the organization's activities, familiarizing with the principles of accounting and financial reporting, analyzing the marketing and foreign economic activities of organizations. The importance of the development of foreign economic activity and market relations due to increased responsibility and independence of industries and individual entities in the preparation and adoption of management decisions is determined. The relevance of studying the theoretical aspects of improving the efficiency of foreign economic activity of enterprises based on the impact of marketing research on the functioning of these pro­cesses is substantiated. The impact of investing in sustainable marketing strategies on the company's development is characterized. The main obstacles to entering a new market are indicated. The results are summa­rized and ways to improve the functioning of foreign economic activity in Ukraine in the course of marketing research in the company are proposed, through the implementation of certain measures. It is determined that the main areas for further research should be: identifying the most attrac­tive marketing strategies in international markets, how artificial intelligence can become a driving mechanism in the company's marketing, studying pricing strategies and developing financial mar­keting mechanisms in accordance with this data, the impact of e-commerce in international opera­tions and the proper management of these strategies.

Accounting of barter operations of foreign economic activity of enterprises

The paper analyzes the norms and laws of exchange of goods in the international trade of Ukraine under barter agreements. Barter operations mean operations during which business entities exchange a certain amount of goods, works, services for an equivalent amount of other goods without the use of monetary payments. Barter transactions usually become popular in countries with unstable economies, where there is a shortage of both domestic and foreign currency. The main reason for using barter agreements in foreign trade is currency problems, such as its scarcity, instability, etc. The difficulties associated with the accounting of such operations in accounting are also considered. In accordance with the requirements, all transactions of exchange of goods in international trade are formalized by appropriate barter contracts. In case of violation of the terms of import of goods, performance of works and provision of services, a fine is applied, which is calculated for each day of delay. The main aspect of barter agreements is reaching an agreement on prices and volumes of supplies of export-import goods, as well as a profitable determination of the equivalent of the exchange of goods. Today market environment, some companies may have a limited amount of cash to operate normally. In such cases, the exchange of goods may be the only way for them to sell their products and obtain other goods necessary for production. An important aspect of a barter agreement is reaching an agreement on prices and volumes of export-import of goods, as well as establishing a favorable equivalence for the exchange of goods. In these market conditions, some businesses may not have enough working capital to operate normally. As a result, barter often becomes their only means of selling their products and acquiring others necessary for their production activities.

PRIORITY AREAS OF FOREIGN ECONOMIC ACTIVITY REGULATION IN THE IT SPHERE

Introduction. The domestic market of Ukraine is not able to ensure the consumption of all products and services offered by manufacturers, so companies are forced to expand sales markets. Accordingly, they enter foreign markets, where there is strong competition from foreign enterprises. This encourages Ukrainian enterprises to define strategic directions of development, improve export activities, and improve product quality, which enables domestic enterprises to achieve long-term competitive advantages.
 That is why the effective foreign economic activity of enterprises contributes to the reproduction of export potential, increasing the competitiveness of Ukrainian IT products and services on world markets, the formation of a rational structure of export and import, and the attraction of foreign investments.
 The hypothesis of the scientific research consists in the substantiation consists in the substantiation of methodological provisions regarding the foreign economic policy of the enterprise under study in the context of general trends in the development of the international market of IT services.
 The purpose of the study is to substantiate the theoretical and methodological tasks and practical recommendations for the formation of foreign economic vectors of the IT company.
 The methodology of the scientific research is the formation of recommendations regarding the improvement of the formation of the IT company's foreign economic strategy based on the application of general theoretical and specific research methods, in particular: theoretical generalization; classification and systematization; analytical method; methods of logical generalization and modeling.
 Conclusions and prospects for further research. In order to increase the efficiency of the enterprise's foreign economic activity, it is advisable to identify those countries that are attractive for further cooperation, to analyze the existing foreign economic relations and to highlight promising directions of development. The main goal should be a thorough analysis of the international trade system, the economic environment of the country where the penetration will be carried out, and it is also necessary to take into account the political, legal and cultural features of its environment.
 An important factor in improving foreign economic activity is the assessment and analysis of the company's strengths and weaknesses.
 Keywords: globalization; foreign economic activity; competitiveness; modeling; international trade; international IT market.

Theoretical and methodological aspects of analysing the foreign economic activity of enterprises

It is important for enterprises to determine exactly the current reserves for the development of export activities and, based on them, make adequate and objective management decisions regarding the further implementation of foreign economic activity. Therefore, the purpose of the study is to develop a comprehensive methodology for analysing foreign economic activity based on the determination of factors of the external and internal environment of the enterprise functioning, which affect the analysis of foreign economic activity, as well as the study of the process of implementing a comprehensive methodology for analysing foreign economic activity of the enterprise, based on the consistent implementation of stages: the stage of information and analytical support, the analytical and calculation stage, and the management stage – analytical processing of calculations and the formulation of reasonable conclusions. The study used the following methods: dialectical, analysis and synthesis, comparison, theoretical generalisation, and tabular method. The process of implementing a comprehensive methodology for analysing the foreign economic activity of the enterprise is considered, which provides an opportunity to obtain complete and objective information on the state of implementation of the foreign economic activity of the enterprise, the development and implementation of the foreign economic strategy. Recommended indicators of a comprehensive methodology for analysing the company's foreign economic activity are proposed, which are grouped into four main categories: indicators of export growth and growth rates, relative export indicators, efficiency indicators, and structure indicators. The generalised theoretical provisions obtained in the course of the study can be used in the activities of enterprises to analyse foreign economic activity

STRATEGIC GUIDELINES FOR THE DEVELOPMENT OF THE FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN THE BANI ENVIRONMENT

Recently, the foreign economic activity of enterprises has been characterized by a decrease in the volume of world trade, the introduction of trade restrictions and a change in the trade policy of countries. In an environment where retail businesses are forced to cease operations or close, especially after the onset of the COVID-19 pandemic, trading in the BANI environment provides an opportunity to increase revenue, attract new customers and stimulate a change in distribution channels. This determines the relevance of the analysis of the impact of the BANI era on world trade, and therefore on foreign economic activity. The article presents the results of the study of the foreign economic activity of enterprises in the BANI environment. The meaning of the acronym BANI is revealed, it is emphasized that one of the main factors in the emergence of the BANI era was the COVID-19 pandemic. It is emphasized that it is small enterprises, in particular in the field of foreign economic activity, that face the biggest problems in the current changing environment: they are more sensitive to changes and worse adapt to them, having fewer resources in their arsenal, and free capital that can be used for amelioration of the negative consequences of the BANI era, they are practically absent. The risks of foreign economic activity of small business entities in the BANI environment have been determined. A list of anti-crisis measures to overcome the negative impact of the BANI era on foreign economic activity is provided. The importance of innovative activity at small enterprises in the field of foreign economic activity for their adaptation in the BANI environment is emphasized. It is shown that one of the effective innovative approaches for enterprises of foreign economic activity in the BANI environment is the introduction of virtual entrepreneurship, since it is this, especially at the international level, that contributes to: 1) integration of the efforts of partner enterprises around a specific project, which is not able to be implemented by each individual enterprise; 2) expands the boundaries of a traditional enterprise and completely eliminates spatial barriers. It was emphasized that one of the priority tasks in the era of BANI is the development of an effective legal mechanism for ensuring the information security of subjects of foreign economic activity. The role of WTO agreements in ensuring the transparency of international trade relations in the BANI environment is outlined.

INFLUENCE OF SYSTEMATIC STRATEGIC PLANNING AND STRATEGIC BUSINESS INNOVATIONS ON THE FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES

The article examines the theoretical and methodological aspects of the influence of systematic strategic planning and strategic business innovations on the foreign economic activity of enterprises. It was found that in a dynamic business environment, the ability of enterprises to quickly and effectively adapt is a critical success factor that requires a clear strategy. Thus, systematic strategic planning has grown to the point where its main value lies in helping businesses operate successfully in a dynamic and complex environment and navigate an increasingly unpredictable environment. It is justified that social, environmental and economic indicators are considered simultaneously as a whole, and not independently, as a means of conducting business through obtaining profit, promoting the efficiency of the enterprise, involvement in social harmony and environmental protection, which can help to find practical recommendations and theoretical foundations, that will help businesses grow, thrive and stay in business. It is substantiated that the top management of manufacturing small and medium-sized enterprises should realise the need for systematic strategic planning of foreign economic activity, which can lead to an improvement in sustainable productivity. In addition, since strategic business innovation is crucial for the sustainability of manufacturing enterprises and is a significant source of competitive advantage, additional attention should be paid to the development of an innovative culture within the enterprise. This indicates that these practices must exist for this culture to emerge. Thus, decision-makers must realise the added value potential of strategic business innovations and systematic practices of strategic planning of foreign economic activities of enterprises.

ПЕРЕДУМОВИ ІННОВАЦІЙНОГО УПРАВЛІННЯ ЗОВНІШНЬОЕКОНОМІЧНОЮ ДІЯЛЬНІСТЮ ПРОМИСЛОВИХ ПІДПРИЄМСТВ

The article is devoted to the study of the prerequisites for the introduction of innovative management approaches for the foreign economic activity of industrial enterprises, taking into account the aggravation of the situation in the foreign economic processes of Ukraine due to military aggression, which fundamentally changed the economic space of the functioning of domestic enterprises. The authors stated that under the conditions of martial law, the management of foreign economic activities of enterprises requires special attention in the context of ensuring competitive exports and realization of opportunities for stable cooperation with international partners. The article defines the prerequisites that will form the foundation for the effective restoration of foreign economic activity of industrial enterprises using innovative approaches. The authors include the following as key prerequisites for innovative management of the foreign economic activity of industrial enterprises: a deep understanding of the current state of the world economy and trade trends, the ability of the enterprise to adapt to changes in foreign markets, the development of its own innovative capacities, the establishment of an effective system of communication and cooperation with all interested parties, including state bodies, business partners, customers and other structures. Particular attention in the article is devoted to highlighting the prerequisites for the implementation of innovative management of foreign economic activities of industrial enterprises, which include the development of innovative culture in the organization, analysis and forecasting of foreign markets, innovative technologies and processes, knowledge management and training, partnership and cooperation networks. The systematization of the prerequisites for the implementation of innovative management of foreign economic activity enabled the authors of the article to form a number of promising directions for updating the management systems of foreign economic activity of enterprises of the Ukrainian machine-building industry during the war and post-war period. Considered in the article, the prerequisites of innovative management of foreign economic activity of industrial enterprises provide an opportunity to determine further directions of transformation of foreign economic activity management systems with the necessary further detailing of innovative management methods.

The State Regulation as a Factor of the Organizational-Economic Mechanism of Management of the Foreign Economic Activity of Enterprise

It is defined that ensuring the sustainable functioning of the organizational-economic mechanism for managing the foreign economic activity (FEA) of an enterprise involves taking into account and evaluating all its structural elements. It is argued that the activation of foreign economic activity of domestic enterprises is impossible without the active participation of the State in creating an effective mechanism for stimulating and regulating foreign economic activity. The main purpose of the article is to study the theoretical and practical aspects of functioning of the State regulation as a factor of the organizational-economic mechanism for managing foreign economic activity of enterprise. The major trends and features of regulation of FEA under martial law are analyzed. The application of the hybrid model of separation of the economy and a number of important regulatory innovations introduced by the Government of Ukraine for the period of martial law are characterized. The study proves that further improvement of the instruments of the State regulation of foreign economic activity remains relevant today in order to reproduce the country’s export potential and increase the competitiveness of Ukrainian goods in world markets. The study analyzes the dynamics of export-import activity indicators for 2021-2022 in Ukraine. It is proved that the resumption of international business activity is possible due to the State regulation of FEA. It is determined that the State regulation of foreign economic activity of an enterprise should consist in creating conditions and promoting the development of its relations with foreign partners. It is determined that the enterprise should take into account the internal factors of influence on the efficiency of economic activity, and the task of the State as an external factor is to provide a perfect legislative framework.

ПРОБЛЕМИ І ПЕРСПЕКТИВИ ГАРМОНІЗУВАННЯ ПОСТ МИТНОГО ОФОРМЛЕННЯ ЯК КЛЮЧОВИЙ ФАКТОР АКТИВІЗУВАННЯ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ ЗА УМОВ ЄВРОІНТЕГРУВАННЯ

The article highlights the main problems and prospects of harmonization of post-clearance customs clearance as a key factor in intensifying foreign economic activity of enterprises in the context of European integration. The purpose of the article is to study the problems of harmonization of customs clearance as a key factor in the intensification of foreign economic activity of enterprises in the context of European integration. Research methods are statistical and analytical. The article analyzes the positive changes in the dynamics of additional customs payments to the state budget of Ukraine due to customs post-audit procedures. The tasks of the entire customs sphere to ensure a high level of economic security through full, timely, effective state control in general and verification of foreign economic operations are highlighted. In accordance with the strategic European integration course of our country, there is a gradual approximation of domestic customs legislation to international (in particular, European) norms, rules and standards. The article considers the prospects of using customs postaudit as an important element for balancing between simplification and efficiency of customs control. A structural and logical scheme for the effective implementation of customs audit in Ukraine is proposed. Intensifying the use of the customs post-audit system will enable the domestic customs sector to solve problems related to the acceleration of customs clearance of goods and vehicles at border customs. Post-audit should take an important place in the risk management system in the domestic customs business, increasing the level of efficiency of customs operations. In recent years, the establishment and active development of customs control in Ukraine has been taking place in the context of the volatility of domestic customs legislation, insufficient tax culture, and a rather negative attitude towards the customs system as a whole. The introduction of the institute of customs post-audit into the national customs legislation and practice allows to significantly speed up the access of goods to the customs territory of Ukraine while preserving the protective functions of customs procedures.

СТРАТЕГІЧНЕПЛАНУВАННЯЗОВНІШНЬОЕКОНОМІЧНОЇДІЯЛЬНОСТІПІДПРИЄМСТВ: ОСОБЛИВОСТІДЛЯРІЗНИХСФЕРДІЯЛЬНОСТІ

The article substantiates the features of strategic planning of foreign economic activity of enterprises for various fields of activity.As a result, it was found out that foreign economic activity is a complex phenomenon that involves the sale of goods and services and concerns all areas of activity of the enterprise. It is determined that the advantages of foreign economic activity include: expanded market opportunities; diversification of risks; access to new resources; savings in scale and volume; impr ovement of the brand image. The problems of foreign economic activity are: different lan-guages and cultures; regulatory and legal difficulties; logistical and operational problems; fi-nancial risks; competition and barriers to entry to the market.The key factors in implementing the foreign economic activity strategy are: a global ap-proach and thinking of the entire enterprise; clear motivation and commitment to foreign eco-nomic activity; appropriate adaptation to market characteristics; proactive search for growth opportunities in foreign markets.It is clarified that the foreign economic activity of enterprises is a dynamic process, which is explained by the use of theoretical models with different approaches, which, in general, are usually combined into two large trends: those that adhere to the traditional approach to the internationalization process (sequential or step —by-step) and those that offer alternative models. It should be understood that the foreign economic activity strategy is part of the com-pany's corporate strategy, and that the organization should promote international culture through and through, starting with management. However, companies need to be motivated when starting the foreign economic activity process. In order to guarantee successful work abroad, a minimum of key factors is necessary.Empirical results show that strategic planning of foreign economic activity is a special type of strategy, and it can be described as a complex and multidimensional decision-making process. In this process, it is not enough to develop and plan a corporate global strategy, because its successful implementation includes some other and relevant challenges and fea-tures for different areas of activity.

Теоретичне обґрунтування особливостей формування та розвитку управління зовнішньоекономічною діяльністю підприємства

The article is aimed at theoretical substantiation of features of formation and development of management of foreign economic activity of enterprise. With the help of research of scientific works of contemporary scientists, the causes and advantages of the development of foreign economic activity, the main rules and principles of its implementation at the enterprise generally accepted by the legislation of Ukraine and society, were systematized. Further, the most important methods and measures for the formation of sustainable and effective development are defined. Successful implementation of foreign economic activity involves research and passing through the stages presented in the article. Enterprises that are not familiar with the basic principles of management often face the problem of organizing the management of foreign economic activity, because the presence of a quality product does not guarantee success in the international market. Of great importance is management that uses modern technologies and provides the ability to adapt to any conditions in order to achieve the best result. It is noted that it is important to select a qualified and experienced manager who is capable of constant improvement and of using the latest methods and technologies for the successful activities. Prospects for further research in this direction are the search for new management methods that help to adapt the enterprise to modern changes in the international market and strengthen competitiveness. Further development of foreign economic activity management opens up many opportunities and prospects and is a factor in supporting the economy of Ukraine.

ЗОВНІШНЬОЕКОНОМІЧНА ДІЯЛЬНІСТЬ ПІДПРИЄМСТВ В УМОВАХ ВОЄННОГО СТАНУ: ВИКЛИКИ ТА ПЕРСПЕКТИВИ ВПРОВАДЖЕННЯ

The purpose of the article is to assess the state of foreign economic activity of enterprises in the period of dangerous challenges and further prospects of implementation for the effective functioning of the microsystem. The goal presented in the article was achieved using the following research methods: general: empirical (observation and comparison), direct (empirical) analysis and synthesis, induction and special: grouping method and graphic method. Such methods as: observation, comparison, grouping and graphic were used in the analysis of the foreign trade balance of Ukraine from 2010 to 2022, in the analysis of the types, amount and from which country aid (financial, humanitarian, military) was received to Ukraine in the period from January 24, 2022 to On May 31, 2023, when analyzing the revenues of the state budget of Ukraine according to statistical revenues in 2018–2022 and during the comparative analysis of the general state budget of Ukraine and the state budget of Ukraine according to statistical revenues regarding foreign economic activity for the years 2018–2022. The method of direct (empirical) analysis and synthesis is used in the analysis of initial export and import data, it makes it possible to characterize the general limitation of extra-economic activity, but it is insufficient for the analysis of a specific unit of the microsystem. The induction method is used for a general conclusion (assumption) about the reasons for changes in the analysis of objects or factors. The results. When assessing the foreign economic situation (export-import operations), it will be easier for enterprises to orient themselves to the foreign market, to study their requirements, standards and traditions and mentality, as well as to implement promising measures for effective exit, consolidation in foreign markets and cooperation with international enterprises of long-term development. The conducted analysis of foreign economic activity allows enterprises to choose an optimization concept or strategy for entering international markets and ensure financial results in dangerous operating conditions for the long term.