CONSOLIDATION OF ACCOUNTING INFORMATION FOR CONTROLLING OF THE ENTERPRISE FOREIGN TRADE ACTIVITY
N. Proskurnina () and
I. Dzobko ()
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N. Proskurnina: lecturer of the Department of International Economics and Management of Foreign Economic Activity of Simon Kuznets Kharkiv National University of Economics
I. Dzobko: senior lecturer of the Department of Accounting of Simon Kuznets Kharkiv National University of Economics
Economics of Development, 2016, vol. 77, issue 1, 45-51
The need to control foreign trade activity (FTA) of enterprises under the conditions of Ukraine's economy integration into the world economy has been studied. Efficient management decision making has been found to require taking into account both external and internal factors of impact on the implementation of FTA, which is possible due to realization of the system of controlling at the enterprise. Based on the essence and main tasks of controlling described in the analyzed sources, the concepts of controlling along with the evolution of its development have been systematized. The use of several definitions of the concept "controlling" and the lack of consensus over its interpretation has been stated. A specified notion of controlling has been given. Analysis of the current methodological support for the FTA evaluation has shown that implementation of the FTA controlling should be started with consolidation of the accounting information and formation of a system of reporting parameters. The consolidation of accounting information has been proved to be based on the accounting, administrative and statistical reporting which is classified in terms of its usefulness for the formation of the enterprise FTA system of indicators. Analytical determinations of the current indicators of the enterprise FTA and indicators recommended to be included in the system of evaluation of the enterprise FTA have been presented. The recommended system of indicators of the enterprise FTA has been shown to be based on the consolidated accounting information and form a proper information support for the enterprise controlling system. The given system of information flows has been proved to allow analysis of information flows and help to create information models that present the technology of drawing up documents and their route, the algorithm of formation of the FTA indicators and the relationship between the structural units and people involved in processing and using the information.
Keywords: foreign trade activity; accounting; reporting; accounting information; analysis; system of indicators; information flows; enterprise. (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:nos:zodgwl:e161pro.pdf
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