Subject. The article investigates methodological aspects when analyzing the effectiveness of export and import operations and assessing the export potential of organizations. Objectives. The study aims at developing the theoretical and methodological aspects of export efficiency analysis through elaborating the system of contributing factors. Methods. I employ methods of qualitative analysis and review of scholarly papers, data collection, systematization, quantification, including the grouping, structuring, and formalization; graphical analysis; methods of evaluation and disclosure of foreign economic transactions in financial statements; financial analysis techniques. Results. The paper systematizes factors of export efficiency growth by criteria of control and management efficiency; determines the parameters of organization of payments that affect the efficiency of export and import operations. It also offers a system of foreign exchange risk indicators based on parameters of payments, and recommendations for expanding the information capacity of financial statements. Conclusions. The factors that regulate the efficiency of foreign trade operations and strengthen export potential include the currency and organization of payments. The management of these factors rests on the analysis and evaluation of certain currency risk indicators by parameters of payments. To improve the quality of this process, it is advisable to expand the information capacity of financial statements as to reflecting the recommended system of indicators.