Foreign-economic activity of an enterprise as an object of accounting modeling

Abstract

It is proved that the European integration course of our state and shifting the vector of public attention from mainly economic aspects of economic activity to the achievement of the main goals of the millennium require activation of foreign economic activity of enterprises for ensuring their sustainable development. It is proposed to interpret the accounting policy for foreign economic activity as a set of accounting principles, rules, methods, procedures and processes of the exportimport operations accounting and financial reporting formation, which are established by Ukrainian law and international legal acts ratified in Ukraine, taking into account legislation of counterpart countries. The sequence of stages of the accounting policy formation for foreign economic activity is substantiated in the article. Methodological approach to the separation of accounting policies for the purpose of ensuring the unity of the accounting methodology and the subjects of its formation definition is proposed. The basic preconditions of implementation of domestic subjects of foreign economic activity in the accounting systems of the developed sequence of stages of the exportimport operations accounting policy formation are determined as following: 1. The process of accounting policies formation is variable and includes the choice of one version of management and organization of accounting from a few that are allowed by legislative acts, which regulate accounting process in the countries-parties. It can be easily algorithmized and customized in accordance with essential features of export-import operations’ regulation in different countries. 2. Further reflection of the accounting policies elements in corresponding directories will ensure synchronization of information flows and unification of tax settlements. 3. Phased accounting policies formation, as the basis for the accounting system, prevents formalized approach to this process, allows creating more meaningful accounting system and increasing efficiency of the accounting information in the management process. 4. Taking into account of external and internal factors of influence on foreign economic activity while accounting policy formation will contribute to: – overcoming international legal barriers; – significant reduction of the total cost on accounting process; – bringing accounting system in line with the requirements of foreign and domestic users of the accounting information; – proper definition of strategic guidelines for foreign economic activity, considering risks and opportunities of export-import operations.

Визначено економічну суть поняття «облікова політика експортноімпортних операцій», яке враховує специфіку зовнішньоекономічної діяльності. Обґрунтовано послідовність етапів формування облікової політики відповідно до вимог зовнішньоекономічної діяльності. Запропоновано методологічний підхід до виокремлення рівнів реалізації облікової політики для забезпечення єдності методології обліку та одержання звітної інформації й визначення суб’єктів її формування.