Обліково-аналітична система управління зовнішньоекономічною діяльністю

Гордополов, Володимир Юрійович; Gordopolov, V.U.

Обліково-аналітична система управління зовнішньоекономічною діяльністю

Гордополов, Володимир Юрійович; Gordopolov, V.U.

URI: http://eztuir.ztu.edu.ua/123456789/7522

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. Робота розкриває напрями вирішення наукової проблеми розвитку бухгалтерського обліку та економічного аналізу для формування інформаційного простору управління зовнішньоекономічною діяльністю підприємства. В роботі обґрунтовано теоретичні положення розвитку обліково- аналітичної системи в частині дослідження історичних аспектів, вивчення впливу економічних теорій та розробки теоретичної конструкції обліково- аналітичної системи управління. Трансформовано теоретико-методологічні положення бухгалтерського обліку зовнішньоекономічної діяльності в частині його принципів та завдань, створення комунікаційного простору системи управління зовнішньоекономічною діяльністю. Розроблено модель застосування хеджування валютних ризиків за допомогою похідних фінансових інструментів в бухгалтерському обліку. Запропоновано модель облікового відображення одержаних іноземних інвестицій. Обґрунтовано розвиток аналітичної моделі операцій зовнішньоекономічної діяльності. Ключові слова: зовнішньоекономічна діяльність, зовнішньоекономічні операції, іноземні операції, хеджування валютних ризиків, толінгові операції, бухгалтерський облік, економічний аналіз.

Abstract (eng):

Thesis for obtaining the scientific degree of Doctor of Economic Sciences, speciality 08.00.09 – Accounting, Analysis and Auditing (by types of economic activity). – Zhytomyr State Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2019. The study of the components of foreign economic activity as objects of accounting, as well as analysis of the current legislation and scientific literature allowed to form a classification of forms and types of foreign economic activity that will facilitate the planning processes at the enterprise, as well as the formation of an effective system of management and accounting, economic analysis and internal control, as well as the formation of a coherent strategy and tactics of enterprise development by choosing the right forms and activities. In the part of the developed classification, the main forms, types of foreign economic activity, peculiarities of their implementation and legal regulation are characterized. The substantiation of the mechanism of change and compliance with the principles of accounting in the information space of the management of foreign economic activity is based on the characteristics of the process of influencing the making management decisions in the field of foreign economic activity on the formation of information support in accounting. The necessity of separation in the management system of the enterprise the department of management of foreign economic activity and the peculiarities of formation a communication space between the structural divisions of the enterprise have been determined with the aim of substantiating the modern approach to distinguishing the accounting principles of the foreign economic activity of the enterprise. Based on this, the model of the relationship between the management system and the subsystem of accounting of entity engaged in foreign economic activity was developed and the influence of the accounting information support on the formation of the communication space of the management system of foreign economic activity was substantiated. Based on the substantiation of the necessity of changes in the management system of the enterprise in order to increase Ukraine's level in international economic ratings, a comprehensive model of the transformation of theoretical and methodological principles of accounting in the management of foreign economic activity was developed. An approach to the formation of the accounting principles of the enterprise's foreign economic activity, which takes into account the differentiation of decisions made in the system of management of foreign economic activity, and the features of the functioning of the communication space between the structural divisions of the enterprise, was improved, and also it allows using the environment of the business entity to improve the efficiency of the implementation of foreign economic transactions. The basis of the theoretical and methodological principles of accounting in the part of the suggested model of the transformation of the accounting system of transactions of foreign economic activity, which consists of tasks, elements of the method and objects of accounting, which form different processes of the types of foreign economic transactions, and provides increasing of the reliability of accounting information support, as it takes into account the influence of the internal and external environment of the enterprise. The methodical principles of the accounting of export and import transactions of enterprises in the part of suggestions for improvement of documentary support, formation of the value of imported goods and reflection on the analytical accounting accounts of export-import transactions with goods, which increases the efficiency and reliability of the formation of responses to information requests of the system of management of foreign economic activity, was developed. The organizational and methodical approach to accounting reflection of transactions on currency risk management, which is disclosed in the formed schematic model of accounting of foreign currency financial instruments, was improved in the part concerning suggestions for improvement of the order of estimation and reflection in accounting, which provides formation of information support of interested stakeholders and promotes improvement of application external methods of currency risk management in accounting. The directions of improvement of the organizational and methodical provisions of accounting for foreign economic activity of enterprises are grounded, taking into account changes in the tendencies of development of foreign economic activity at the micro and macro levels and include taking into account exogenous (which do not depend on the activity of the enterprise) and endogenous (depending on the enterprise) factors of influence of the system of external economic relations in Ukraine on the formation of organizational and methodological accounting of foreign economic activity of enterprises. The peculiarities of application of internal and external methods of management of currency risks in the system of enterprise accounting as an effective management tool were disclosed. It is reflected as the influence of the external environment in the accounting system and forms information support for users who make decisions on planning and development of foreign economic activity of the enterprise. The stages of obtaining foreign investments in accounting were substantiated, which promotes the modification of the methodological support of accounting of foreign investments as the basis for the formation and improvement of the investment climate. In the part of the study of the organizational support of accounting for toling transactions as a specific object of foreign economic activity, the necessity of forming a comprehensive classification of tolling transactions for the purposes of accounting reflection was substantiated. The analysis and systematization of existing, domestic and foreign researchers’ approaches to determining the classification characteristics of the division of tolling transactions, as well as the requirements of the current legislation, allowed to form a comprehensive classification of these transactions and to identify key classification characteristics for accounting purposes. In the process of studying the methodological principles of the accounting reflection of tolling transactions from the customer-resident and resident executor, taking into account their classification for accounting purposes, and taking into account the modelling of their accounting reflection, the procedure of the accounting reflection of the given transactions according to the following procedures was described: “customer-resident – executor-non-resident” and “non-resident customer – resident executor”. On the basis of analysis and systematization of accounting, tax, currency and customs requirements, the procedure of accounting reflection of tolling transactions was determined according to the following schemes: “resident customer – nonresident executor” and “non-resident customer – resident executor”. In determining the procedure of accounting reflection tolling transactions from the position of the customer-resident and resident executor, the regulatory-legal requirements for their implementation in terms of forms of payment (monetary, commodity, mixed) are taken into account. Depending on the form of payment, the accounting features of tolling transactions from the positions of the customer-resident and resident executor in terms of taking into account currency changes and reflecting exchange differences were determined.

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