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The Essence of Foreign Economic Activity as an Object of Accounting Modeling
Kononov I. I.

Kononov, Ihor I. (2020) “The Essence of Foreign Economic Activity as an Object of Accounting Modeling.” Business Inform 5:79–86.
https://doi.org/10.32983/2222-4459-2020-5-79-86

Section: International Economic Relations

Article is written in Ukrainian
Downloads/views: 3

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UDC 657.633.5

Abstract:
The article is aimed at defining the essence and key characteristics of foreign economic activity (FEA) as an object of accounting. Interpretations of the concept of «foreign economic activity» in the legal documents and literary sources are analyzed. The main features of the FEA in Ukraine include the following: FEA is an economic activity; FEA is based on relationships between the economic entities under the jurisdiction of different States; FEA can be carried out both in Ukraine and abroad, both with the crossing of the customs border of Ukraine, and without such crossing. A conceptual model of FEA organization in Ukraine is developed, the components of which are: purpose, form of implementation, functions, principles, basic types and subjects of FEA. It is proved that the accounting features of the FEA operations depend on the types of foreign economic activity. An analysis of the most common FEA operations showed that the movement of money means in them should be classified by the following directions of activity: as the operational foreign economic activity, as the investment foreign economic activity, and as the financial foreign economic activity. It is proposed that the main accounting objects of FEA include: goods and services; currency means, currency operations; financial, credit and settlement operations; workforce; intangible assets. The methodological bases for the formation of information on the foreign economic activity accounting objects are characterized. It is proved that the construction of the information system of the enterprises implementing FEA should start with the modeling of accounting system and the formation of appropriate accounting and analytical support for each FEA accounting object.

Keywords: foreign economic activity, accounting objects, exports, imports, foreign currency operations.

Fig.: 2. Bibl.: 16.

Kononov Ihor I. – Postgraduate Student, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

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