CONSOLIDATION OF ACCOUNTING INFORMATION FOR CONTROLLING OF THE ENTERPRISE FOREIGN TRADE ACTIVITY
Journal Title: Економіка розвитку - Year 2016, Vol 77, Issue 1
Abstract
The need to control foreign trade activity (FTA) of enterprises under the conditions of Ukraine's economy integration into the world economy has been studied. Efficient management decision making has been found to require taking into account both external and internal factors of impact on the implementation of FTA, which is possible due to realization of the system of controlling at the enterprise. Based on the essence and main tasks of controlling described in the analyzed sources, the concepts of controlling along with the evolution of its development have been system-atized. The use of several definitions of the concept "controlling" and the lack of consensus over its interpretation has been stated. A specified notion of controlling has been given. Analysis of the current methodological support for the FTA evaluation has shown that implementation of the FTA controlling should be started with consolidation of the accounting information and formation of a system of reporting parameters. The consolidation of accounting information has been proved to be based on the accounting, administrative and statistical reporting which is classified in terms of its usefulness for the formation of the enterprise FTA system of indicators. Analytical determinations of the current indicators of the enterprise FTA and indicators recommended to be included in the system of evaluation of the enterprise FTA have been presented. The recommended system of indicators of the enterprise FTA has been shown to be based on the consolidated accounting information and form a proper information support for the enterprise controlling system. The given system of information flows has been proved to allow analysis of information flows and help to create information models that present the technology of drawing up documents and their route, the algorithm of formation of the FTA indicators and the relationship between the structural units and people involved in processing and using the information.
Authors and Affiliations
N. Proskurnina , I. Dzobko
Keywords
Related Articles
- EP ID EP138846
- DOI -
- Views 101
- Downloads 0
LEGAL AND INSTITUTIONAL PRINCIPLES FOR REGULATION OF EMPLOYMENT IN LEGALIZATION OF ECONOMIC SPHERE
Comprehensive study of theoretical and practical aspects of the interaction between formal and informal sectors of the economy allowed to find out the legal and institutional framework regulating employment in the...
THE KEY STAGES OF THE PROCESS OF ESTABLISHING PARTNERSHIP RELATIONS
The key stages of the process of establishing partnership relations have been defined and justified. The research has revealed that each stage can exist in both the autonomous and system mode. This fact has made it possi...
JUSTIFICATION OF THE CHOICE OF A COMPETITIVE STRATEGY
A methodical approach to the choice of a competitive strategy has been developed. Analysis has been made of the available methods for solving multicriteria problems which include: methods of the fuzzy set theory, the uti...
КОНЦЕПЦІЇ ЗНИЖЕННЯ ВИТРАТ НА ВИГОТОВЛЕННЯ МАШИНОБУДІВНОЇ ПРОДУКЦІЇ
Запропоновано новий теоретичний підхід до визначення собівартості обробки деталей машин, що розглядає взаємозалежними основні статті витрат: на заробітну плату робітника-верстатника й на різальний інструмент. Доведено, щ...
GENDER BUDGETING AT THE LOCAL LEVEL AS A TOOL FOR IMPROVING THE BUDGET FUND EFFICIENCY
The gender budgeting issues have been investigated as a tool for improving the budget funds efficiency, providing gender equality and fair distribution of budget expenditures according to gender. The theoretical and met...