REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Annotated catalogue (2025)

Thematic sections of the journal

Proceedings of scientific conferences

A Classification of Risks of Foreign Economic Activity for the Accountance Needs
Kinzerska N. V.

Kinzerska, Nataliya V. (2020) “A Classification of Risks of Foreign Economic Activity for the Accountance Needs.” Business Inform 10:267–276.
https://doi.org/10.32983/2222-4459-2020-10-267-276

Section: Accounting and Auditing

UDC 657.05:351.863

Abstract:
Implementation of foreign economic activity in a volatile economic environment, influence of uncertainty on the results and the effectiveness of foreign economic operations cause the need for accounting reflection of the consequences of risks of foreign economic activity. On the basis of studying the approaches of different authors and scholars to the interpretation of the essence of the concept of «risk of foreign economic activity», the economic content of this concept is determined and an author’s own definition is proposed. According to the results of the study of existing classification features and types of risks of foreign economic activity, the need to expand and improve them is substantiated. A classification of risks of foreign economic activity for accounting needs, taking into account the peculiarities of the formation of an institutional environment and the specifics of implementation of foreign economic operations, is scientifically substantiated and presented. It is proved that the use of the proposed classification of risks of foreign economic activity will ensure the formation of a comprehensive system of accumulation of information on the probability of occurrence and source of formation of risks of foreign economic activity of trade enterprises, their impact on accounting objects, indicators of financial statements and results of the operation of the enterprise. If the consequences of the risks of foreign economic activity, along with the measures aimed at minimization of them, can be reflected promptly and correctly, it is possible to ensure that the optimal financial results of trading enterprises in conditions of uncertainty can be achieved.

Keywords: risk, foreign economic activity, accountance, information provision, classification of foreign economic risks, trade enterprise.

Fig.: 1. Tabl.: 2. Bibl.: 15.

Kinzerska Nataliya V. – Postgraduate Student, Department of Audit and Entrepreneurship, The National Academy of Statistics, Accounting and Auditing (1 Pіdhіrna Str., Kyiv, 04107, Ukraine)
Email: [email protected]

List of references in article

Bodra, Yu. A., and Teshner, I. S. “Upravlinnia ryzykamy zovnishnyoekonomichnoi diialnosti pidpryiemstva“ [Risk Management of Foreign Economic Activity of the Enterprise]. Suchasni tendentsii rozvytku obliku, opodatkuvannia ta mizhnarodnykh ekonomichnykh vidnosyn. Kharkiv: KhNADU, 2019. 143-144.
Vyhivska, I. M. “Bukhhalterskyi oblik diialnosti pidpryiemstv v umovakh ryzyku: orhanizatsiia ta metodyka“ [Accounting of Enterprises in Conditions of Risk: Organization and Methodology]: avtoref. dys. … kand. ekon. nauk : 08.00.09, 2010.
Hnylytska, L. V. “Informatsiine zabezpechennia upravlinnia ryzykamy pidpryiemnytskoi diialnosti: oblikovyi aspekt“ [Informatation Support for Entrepreneurial Activity Risks Management: Accounting Aspect]. Ahrarnyi visnyk Prychornomor'ia. Seriia «Ekonomichni nauky», no. 69 (2013): 108-119.
Hutsailiuk, Z. V. “Ekonomichni ryzyky v informatsiinii systemi bukhhalterskoho obliku“ [Economic Risks in the Accounting Information System]. Bukhhalterskyi oblik i audyt. 2010. http://library.tneu.edu.ua/images/stories/praci_vukladachiv/Факультет%20ОА/КОВС/Гуцайлюк%20З.В/економічні%20ризики.pdf
Dvulit, Z. P. et al. “Ryzyky zovnishnyoekonomichnoi diialnosti: osoblyvosti ta metody upravlinnia nymy“ [Risks of Foreign Economic Activity: Features and Management Methods These]. Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia ta problemy rozvytku. 2019. http://science.lpnu.ua/sites/default/files/journal-paper/2020/jan/20627/dvulit.pdf
Yevteyev, A. M. “Minimizatsiya riskov vo vneshnetorgovoy deyatelnosti: strukturno-funktsionalnyy pokhod“ [Minimizing Risks in Foreign Trade: Structural and Functional Approach]: avtoref. dis. … kand. ekon. nauk : 08.00.14, 2006.
Yermakova, O., Vinnyk, P., and Sazonov, V. “Shchodo minimizatsii ryzykiv eksportu ukrainskoi metaloproduktsii“ [Regarding Minimization of Risks of Export of Ukrainian Metal Products]. Ekonomist, no. 3 (2010): 36-40.
Zakomlystov, S. V. “Upravlinnia ryzykamy zovnishnyoekonomichnoi diialnosti pidpryiemstva“ [Risk Management of Foreign Economic Activity of the Enterprise]. Investytsii: praktyka ta dosvid. 2009. http://www.investplan.com.ua/pdf/13_2009/16.pdf
Zimakova, L. A., Mashirova, S. P., and Kostyakova, Yu. V. “Riski pri importe tovarov kak spetsificheskiye obekty kontrolya“ [Risks When Importing Goods as Specific Control Objects]. Mezhdunarodnyy bukhgalterskiy uchet, no. 45 (2013): 18-25.
Zosimova, A. V. “Vyiavlennia ryzykiv zovnishnyoekonomichnoi diialnosti mashynobudivnykh pidpryiemstv“ [Identification of Foreign Economic Activity Risks of Machine-Building Enterprises]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. 2017. https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/21881/1/ВИЯВЛЕННЯ%20РИЗИКІВ%20ЗОВНІШНЬОЕКОНОМІЧНОЇ%20ДІЯЛЬНОСТІ.pdf
Levchenko, M. O. “Metody otsinky ryzykiv zovnishnyoekonomichnoi diialnosti mashynobudivnoho pidpryiemstva“ [Methods for Assessing the Risks of Foreign Economic Activity of a Machine-building Enterprise]. Visnyk Khmelnytskoho natsionalnoho universytetu. 2010. http://journals.khnu.km.ua/vestnik/pdf/ekon/2010_6_3/190-194.pdf
Luchko, M. “Nevyznachenist ta imovirnisnist hospodarskykh operatsii: do pytannia bukhhalterskoho obliku“ [Uncertainty and Stochasticity of Business Transactions: The Issue of Accounting]. Sotsialno-ekonomichni problemy i derzhava. 2013. http://elartu.tntu.edu.ua/bitstream/123456789/2443/1/13lmrpbo.pdf
Reta, M. V. “Klasyfikatsiia ryzykiv zovnishnyoekonomichnoi diialnosti ta yikh vidobrazhennia u systemi obliku“ [Foreign Economic Activity Risks and their Representation in the Accounting System]. Prychornomorski ekonomichni studii. 2017. http://repository.kpi.kharkov.ua/bitstream/KhPI-Press/27833/1/2017_Reta_Klasyfikatsiia_ryzykiv.pdf
Rumiantsev, A. P., and Rumiantseva, N. S. Zovnishnyoekonomichna diialnist [Foreign Economic Activity]. Kyiv: Tsentr navchalnoi literatury, 2004.
Sviderska, A. “Poniattia ta klasyfikatsiia ryzykiv u zovnishnyoekonomichnii diialnosti pidpryiemstva“ [The Concept and Classification of Risks in Foreign Economic Activities of an Enterprise]. Halytskyi ekonomichnyi visnyk. 2014. http://galicianvisnyk.tntu.edu.ua/pdf/46/184.pdf

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»