LIUBA O. 2. Accounting and analytical support for the management of the enterprise external economic activities

The object of the study is foreign economic activity as a set of import, export and other operations with foreign counterparties in the context of its accounting and analysis in the management of chemical industry enterprises. The aim is to substantiate and deepen the theoretical and methodological provisions of accounting and analysis of external (foreign) economic activity of chemical industry enterprises, taking into account their industry specifics and global business conditions, and to develop on this basis practical recommendations for improving the accounting and analytical support for the management of import and export operations. Methods: dialectical method, historical and logical approaches - when positioning foreign economic activity as an object of accounting and analysis. When revealing the essence and content of the category «foreign economic activity» and other definitions, methods of theoretical generalization were used; improvement of accounting of import and export transactions - methods of analysis and synthesis, induction and deduction, comparison, analogy and abstraction. The method of cause-and-effect relationship, abstract-logical and grouping method were used to study the organizational and technological features of the chemical industry and their impact on accounting and analysis; the method of comparison and economic-mathematical modeling - when evaluating the investigated enterprises and forming strategic behavior on the international market; graphic - for the analysis of export activity and the formation of integrated reporting for the purposes of informing different groups of users about foreign economic activity. The results were implemented by improving the accounting and analytical support for the management of external (foreign) economic activity in the scientific and research sphere (to optimize the categorical and conceptual apparatus and to study the prospects of domestic imports and exports in the national economic system), in the theory of accounting and economic analysis (to improve the methodological provisions of accounting and analysis of foreign economic activity), in the regulatory and legal sphere (regarding the addition of provisions and synchronization of the Customs, Tax and Economic Codes), as well as in the educational process (when preparing educational materials for the courses «Financial Accounting», «Economic Analysis», «Accounting and taxation in foreign countries», «Accounting and taxation of economic processes of the enterprise», etc. (certificate No. 126-28/926 dated 08.04.2024, issued by the West Ukrainian National University). The novelty consists in clarifying and supplementing the theoretical, methodical, organizational provisions and developing practice-oriented proposals for the optimization of accounting and analysis of foreign economic activity as a set of import, export and other operations with foreign counterparties for the improvement of accounting and analytical support for the management of enterprises of the chemical industry. As a result of conducting the dissertation research, results were obtained, which are characteristic of scientific novelty. Implemented in the practical activity of the chemical industry enterprises LLC «Trading Ukraine» (certificate No. 030323 dated 03.03.2023) and PE «Himservice» (certificate No. 1101/23 dated 11.01.2023); to state institutions, bodies of executive power: «Ternopil Customs of the State Customs Service of Ukraine» (certificate No. 7.25-08-1/7.25-17/14/6334 dated 13.11.2023) and «Department of Strategic Development of the City of Ternopil City Council» (certificate No. 71.1/2 dated July 04.07.2023). The field of use is the activity of chemical industry enterprises.