Irkha L. The account and the analysis of export-import transactions of the enterprises of Ukraine

Realization of export and import operations by Ukrainian enterprises. Substantiation of theoretical and scientifically-methodical regulations concerning the system improvement of accounting and analysis of export-import operations by Ukrainian enterprises and development of practical recommendations concerning organization and methodic of accounting and analysis in reforming conditions of accountancy and international relations development. Methods: system approach, supervision and comparative analysis, synthesis and groupment of data, factor analysis, economic analysis, statistic groupments, comparison. It were explored theoretical, organizationally-methodical aspects of accounting and analysis export-import Ukrainian enterprises operations. It was also made a comparizon of export-import accounting operations with international standards of accountancy and russian methodic. The suggestions concerning improvement of record keeping methodic and organization of accountancy and taxing were developed. Itwas offered a classification of external economic documents. It were specified expenses structure by the elements, which belongs to primary cost of export-import production; and substantiated forming of it's customs value in conditions of "INCOTERMS" regulations. Export-import operations of Ukrainian enterprises, educational process.