Gordopolov V. Accounting and analytical system of management of foreign economic activity

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