2025 1(48) 10

Methodological Principles of Accounting and Control for Export And Import Operations

Marina Yurievna Sydich
3rd year postgraduate student
ORCID https://orcid.org/0009-0005-9646-9835
e-mail: sydych.m.u@gmail.com,
Donbas State Pedagogical University, Dnipro

Citation Format
Sydich, M. Yu. (2025). Methodological Principles of Accounting and Control for Export And Import Operations. Vіsnyk ekonomіchnoі nauky Ukraіny, 1 (48), рр. 39-41. https://doi.org/10.37405/1729-7206.2025.1(48).39-41

Language
 Ukrainian

Resume
The article examines current issues related to the methodological principles of accounting and control for export and import operations in Ukraine. It explores the economic essence and crucial importance of foreign economic activity as a leading direction for national economic development. The author identifies key problems hindering the effective implementation of accounting and control support for foreign economic activity, including inconsistencies between national legislation and international standards, the complexity of accounting for foreign currency transactions, and insufficient effectiveness of internal control at enterprises.
The study aims to develop and substantiate comprehensive methodological principles for accounting and control of export and import operations, aimed at improving management efficiency, reliability of financial information, and minimizing risks. The article details the peculiarities of documentation support, the specifics of accounting for foreign currency transactions and exchange rate differences, and discusses the methodological principles of internal and state control. The necessity and directions for utilizing modern information technologies to optimize accounting and control processes are substantiated. The proposed conclusions and recommendations will contribute to ensuring transparency, reliability, and legality of foreign economic activity for business entities in a globalized environment.

Keywords
accounting, control, export operations, import operations, foreign economic activity, foreign currency transactions, customs control, internal control, financial accounting.

Referensces

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Full Text (.pdf)

Received: 03.01.2025
Accepted: 30.01.2025
Published: 19.06.2025