He uses mainly statistical methods, in particular the method of observation "[246, p.
The billholder is obliged, in addition, to provide him with a certified copy of the bill and a statement of protest so that he could make the next recourse.
Any person entitled to bring an action may, unless otherwise specified, receive payment by means of a new promissory note (reverse draft) issued for a period upon presentation to one of the persons responsible to him, with payment at the place of residence of this persons.
International economic operations: methodology of operational accounting. Abstract
The method of operational accounting is a set of methods and techniques that will ensure the receipt and processing of economic information in order to use it in the process of operational management in the field of international economic activity
The first source for the organization and conduct of operational accounting in the field of foreign economic activity is an agreed and signed by the parties contract for certain types of work, services or supply of goods.
In this section, we will consider specific examples of how operational accounting is carried out for international economic transactions, but not for all types, but for the main ones, because their number (according to the State Customs Committee of Ukraine) in the international economic activity of Ukrainian businesses is significant.
In order to illustrate the application of operational accounting using the proposed automated system "Operational accounting and control of international economic transactions", we will consider it on specific examples of contracts for certain types of economic transactions, most often used in international economic activity by Ukrainian businesses.
Operational and accounting work should be carried out in two stages:
Filling in the card of operational accounting and control with primary accounting data according to the information from the contract. Filling in operational and accounting data that will come in as the specific stages of the international economic contract.
Operational accounting is carried out according to the methodology.
The methodology of operational accounting covers certain methods, techniques, methods that should be based on the tasks.
Professors OF Mukhin and Yu. A. Grigoriev wrote: "The main tasks of accounting in foreign trade include:
Monitoring the implementation of foreign trade plans and trade agreements. Daily monitoring of the exact fulfillment of obligations under foreign trade agreements. Control over the movement and storage of export and import goods. Ensuring the timeliness and accuracy of payments for foreign trade transactions. Correct determination of the size of the means of consolidation and their sources and rational acceleration of the cycle of these means. Accurate calculation of the level of profitability (efficiency) of sales of goods. Determining the results of economic activity of the association. Timely and correct reporting on foreign trade transactions "[235, pp. 10-11].
Based on the tasks of operational accounting, consider its methods and their application in international economic activity.
Professor PP Nimchinov noted: "There is no single, unique, method of operational and technical accounting. It uses mainly statistical methods, including the method of observation" [246, p. 19].
But if you just watch a certain process or event, it will be just an observation. Operational accounting involves recording an event (process) in order to further manage the event (process). Professor BI Valuev noted: "Operational management is carried out not only by objects that are in the interests of current management, but also by objects of local action, which lose their significance at the end of the operation. In operational accounting, these objects are recorded, and in accounting – are not reflected at all [262, pp. 69].
II Karakoz wrote: "The main techniques (methods) used in operational accounting are:
Documentation, indicators of technical means of registration, observation in the production process, oral information, as well as inventory. Evaluation of objects of operational accounting (in monetary, physical and labor measures) and calculation (when changing the conditions of procurement of material resources or production). Accounting object grouping system. In-plant reporting.
These techniques of the method of operational accounting are not considered separately, but all together "[132, p. 19].
The method of operational accounting is a set of methods and techniques that will ensure the receipt and processing of economic information in order to use it in the process of operational management in the field of international economic activity.
In order to solve the problems of operational accounting in international economic activity at certain stages of operational and accounting process, in our opinion, should use the following techniques, methods: observation, detection, measurement, evaluation, comparison, grouping, registration, recording, documentation, reporting.
Consider more specifically the above elements of methods of operational accounting.
Observation (study, supervision) – obtaining information about phenomena and processes that are not covered by accounting and statistical reporting. Observation is divided into selective, continuous, non-continuous, control (carried out to verify, usually selective, already conducted research), register. The latter is most widely used in operational accounting, as it is not only observation, but also the recording of specific phenomena and processes or certain deviations (ie data are entered in the register).
Detection – determination of the facts of deviations or shortcomings in processes and phenomena with subsequent reflection in quantitative and cost terms.
Measurement is a way of defining phenomena, objects in quantitative and / or qualitative terms. Depending on the indicators that characterize the phenomena and processes, various measures are used: in kind, labor and money.
Valuation is a method of monetary, in-kind labor measurement of processes and objects.
Comparison – a method of qualitative characterization, which compares the size of different objects or the same values in monetary, physical, labor dimension.
Grouping is an element of data processing about objects and phenomena. In this way, information is collected about the objects of accounting and phenomena according to the data of observation, measurement, evaluation.
Fixation – finding out the fact of implementation or non-implementation of the phenomenon, process or determining the presence (absence) of the object of accounting.
Registration – an entry in the relevant document of operational accounting (card, book, etc.) about the fact of implementation (non-implementation) of a phenomenon or the state of the object of accounting.
Documentation – a way to reflect financial and economic transactions in the registers of primary accounting and other documents that are the basis for accounting records.
Reporting (operational) – reporting operational document, which sets out data on the availability and movement of objects of accounting; generalized information about phenomena and processes; facts of financial and economic activities.
The most widely used in the operational accounting of international economic activity is such an element as documentation. We have already found out that in the future, operational documents are the basis for the implementation of accounting records, ie the data of the primary operational information in the accounting. Therefore, the documentation should be considered in more detail.
Different authors divide and group it in their own way. Consider some of the options:
"Technical documentation – technical passports for machinery and equipment, forms and descriptions of products, instructions for installation, installation, commissioning, management and repair; accompanying documentation – certificate of product quality, shipping specification, packing list, complete list; transport, forwarding, insurance documentation – railway consignment note and its copies, duplicate railway consignment note of international freight service, receipt of railway consignment note of domestic freight service, luggage receipt, bill of lading, consignment notes of motor, river and air service, etc., insurance policy or certificate; for export goods, general act of unloading a vessel with imported cargo in the port of arrival of Ukraine, docking receipt for acceptance of cargo for storage in a foreign port, option; settlement documentation – invoice, settlement specification, bill of exchange and); bank documentation – application for currency transfer; collection order ; power of attorney for opening a letter of credit; check, power of attorney for distribution of export revenue; statements of operations on current and foreign currency accounts; customs documentation – cargo customs declaration, certificate of origin; certificates of payment of duties, excises, fees, value added tax; claim-arbitration documentation – a claim letter, a statement of claim to the court (or arbitration), a court decision (or arbitration) on the satisfaction or rejection of the claim; documents on shortage and damage of the goods – the commercial act on shortage, the emergency certificate "[63, pp. 268-269].
Regarding settlement operations in the field of international economic activity, the following grouping option is proposed:
"International settlements are usually" documentary "in nature, ie made on the basis of" financial and commercial documents ".
Financial documents include:
bill; check; payment receipts, etc.
Commercial documents include:
invoices; documents confirming the shipment or dispatch of goods (bill of lading, air waybills, transport invoices, road waybills, specifications, combined transport documents); documents of insurance companies or their agents (goods are usually insured); documents proving the origin of goods, weight, quality; `documents certifying the crossing of the customs border by goods – customs or consular accounts, cargo customs declaration" [257, p. 143].
Along with grouping the documentation according to the above classifications, consider the classification of accounting documents (see Fig. 1).
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