Accounting and analytical support for import-export operations under logistics risks and enterprise economic security requirements

Анотація

The article examines the development of accounting and analytical support for import-export operations under unstable logistics conditions and heightened economic security requirements. The relevance of the topic stems from the fact that, for import-dependent companies operating with bulk energy commodities, logistics disruptions are directly converted into higher cost of sales, shifted contract fulfillment deadlines, documentary adjustments, and reduced controllability over the movement of goods. Unlike approaches that treat logistics risks mainly as transportation or operational issues, this article focuses on their accounting and security dimensions. Attention is paid to liquefied gas imports, which are characterized by multi-stage delivery, customs delays, pumping operations in the border region, lengthy inland transportation, and high sensitivity to documentary inconsistencies. Purpose. The purpose of the article is to substantiate theoretical and methodological provisions and develop practical approaches to accounting and analytical support for import-export operations amid logistics risks, thereby strengthening the enterprise’s economic security. Methods. The study is based on a system approach, analysis and synthesis, comparison, structural-functional generalization, and a case study of anonymized accounting records of a wholesale liquefied gas trader. The empirical base includes a register of customs declarations, trial balances, and journal entries for accounts 281 and 632, and a register of additional logistics-related expenses for 2024. Results. The investigated case revealed 18 customs declarations for January–May 2024, 96 relevant additional-cost entries amounting to UAH 4,652,332.52, and a pronounced concentration of both external suppliers and inland carriers. It is proven that traditional accounting does not provide sufficient analytical depth if logistics expenses and risk events are not tracked by routes, cargo batches, carriers, pumping stages, and documentary deviations. Conclusions. The article argues for a risk-oriented accounting and analytical model that integrates financial data, logistics events, and internal control signals and can be used to improve management reporting, accounting policy, and early threat detection in foreign trade operations. Keywords: foreign economic activity; export, import, critical import, logistics, economic security, supply chains; customs clearance; accounting, analysis; internal control; currency supervision; cost.

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