Galechshuk S. Accounting and Analysis of Foreign-Currency Operations

The object is the processes of foreign-currency operations conducting by the enterprises of food industry. The purpose is to solve the actual problem linked to forming of the enhanced accounting and analysis of foreign-currency operations system in the food industry enterprises by development of their theoretical, organizational, and practical bases. Methods are generally scientific and specific: generalization, comparison, analysis, synthesis, induction, deduction, sampling, historical, approximation, abstraction. The results lie in developing of the theoretical and practical bases of accounting and analysis of foreign-currency operations, improving their organizational and methodological foundations in accordance with the current economic conditions and ensuring the receipt of necessary information in time to make management decisions. The novelty lies in the development of scientific and practical recommendations aimed to improve the accounting of foreign currency operations and the rules to include them to the financial, managerial and statistical reporting of food industry enterprises in order to conduct analysis of such operations. It is introduced in the activity of: JSC "Morshyn mineral water plant "Oscar", JSC "Philip Morris Ukraine", LLC "Nestle Ukraine", «Xoanon Analytics AB» (Sweden), JSC "Ternopil diary plant", PE "Demydiv canning plant", Ternopil National Economic University. The sphere of use is the activity of food industry enterprises.