Boiko K. Accounting and analysis of hedging (on the example of enterprises of processing industry)

The dissertation covers a comprehensive study of theoretical and methodological issues of accounting for and economic analysis of hedging at the enterprises operating in the processing industry with regard to the international experience. The place of hedging in the system of accounting objects was identified and theoretical principles of initial recognition of a hedging object and hedging instrument were determined. To ensure the accuracy and timeliness of collecting information on hedging transactions in the accounting system, approaches to improvement of hedging in terms of their possible use in the practice of local enterprises operating in the processing industry were proposed. The hedge accounting models, which take into account the type of hedging relationship and estimated hedging efficiency level, were developed. The methodical and organizational approaches to economic analysis of hedging were summarized and the main tasks of its implementation were specified. The specifics of applying the hedging analysis results in the system of financial security of enterprises operating in the processing industry were defined.