ANALYSIS OF ENTERPRISE EXPORT AND IMPORT ACTIVITIES BASED ON ACCOUNTING DATA AND WAYS OF THEIR IMPROVEMENT
Received: 2026-05-30
Published: 2026-06-06
Abstract
This article examines the theoretical and practical aspects of analyzing export and import activities of enterprises based on accounting data. It addresses the issues of recording foreign economic transactions, their impact on financial performance, accounting for foreign currency operations, and evaluating the efficiency of export-import activities. Particular attention is given to analytical methods based on accounting information, identification of existing problems, and development of solutions. Based on the findings, scientific and practical recommendations are proposed to improve the accounting system for foreign economic activities, implement modern information technologies, enhance the transparency of financial reporting, and ensure the effective use of accounting data in managerial decision-making.
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List of references
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This work is licensed under a Creative Commons Attribution 4.0 International License.