Mel'nychuk I. The accounting and control export-import operations of the subjects economy

The dissertation is devoted to the decision of theoretical, organizational, methodological and applied problems of the calculation and control of the export-import operations in the economy subjects. In the work the further development theoretical principles of the accounting and control have been received, the necessity, purpose and task of the accounting and control in foreign trade management have been determined, the analysis and synthesis of the system of financial control as the instruments of the foreign trade politics of the state has been investigated. Developed the methodological bases of the financial accounting of the export-import operations according to the required reforms of accounting and financial accounts of enterprises, reproduce the methodical and information aspects of the internal control in using electrical system of processing economic information. Organizational and methodological principles of the audit, export-import operations, and opportunity of its procedures standardization, unification of the working documents forms, the directions of perfection of the analysis in foreign trade activity of the state are substantiated with the foreign experience in mind. The system of economic indexes and criteria of their appraisal in active analysis and control of the export-import operations is formed, the system of analysis in foreign trade activity of the economy subjects is elaborated.