ENTERPRISE ACCOUNTING ON OPERATIONS OF ENTERPRISE UNITS OUTSIDE THE CUSTOM TERRITORY OF UKRAINE

Анотація

Introduction. Intensive international integration of economic connections and development of companies with a foreign capital assist expansion of foreign economic activity of local enterprises. It requires the formation of the registration environment of actual, reliable information for enterprise management. The aim of research study is to determine theoretical and methodological issues and to develop the approaches for the improvement of accounting of relations between main enterprise and its subdivisions outside Ukraine. Methods. The author created the data basis of original financial documentation of 8 public sector enterprises in Ukraine over the period of 2016-2017 and polling data of expert-managers of both international and Ukrainian (Lviv region) companies to provide the informative basis of empirical research studies. The data source on the condition of normative regulation of accounting in Ukraine was the data basis of legislative acts of Verkhovna Rada of Ukraine and data basis of Government Comission of financial credit documents.Research methodology is based on theoretical insights into the problem and scientific instrumentation that contained the critical content-analysis of original financial statements of companies, polling data and questionnaires of chief accountants and experts-managers, comparative analysis of normative documents of Ukrainian legislative acts. Results. The concordances of modern economic and legislative tax norms, that regulate the economic relations of main enterprise and separated subdivisions outside Ukraine are examined in the study. The author offers methodical approaches for the improvement of financial account of mutual relations of the marked subjects in terms of modern legislation. Discussion. The obtained results of the study make it possible to conclude that scientific and practical development can be used in enterprise activities and taken into account during the improvement of modern legislative and normative base. The author argues that it is useless to provide mechanism of settlement transactions in terms of dispatched goods for foreign subdivisions at the legislative level. It is connected, first of all, with the absence of foreign business operation unit in the following scheme: main enterprise and its subdivisions. Further research will be focused on financial accounting procedures and reporting of business subdivisions that take part in foreign economic activities.

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