SPECIFICITIES OF THE METHODS OF ANALYSIS OF THE INTERNATIONAL TRADE BUSINESS OF THE ENTERPRISES AND THEIR ACCOUNTING AND INFORMATION PROVISION

Abstract

The analysis of the international trade business of the enterprise is an objectively necessary element of its management. It has a leading role in the decision-making processes for the effective management of the diverse international trade operations of the enterprise. The successful practical implementation of the analysis of the international trade business requires adequate modern information provision and use of appropriate economic information, including accounting information. It is necessary for the enterprise to have sufficiently detailed accounting information to enable a detailed study of the constituent components of the objects of analysis and the factors affecting them. It is essential that the analytical accounting system is organized on the basis of such criteria that correspond to the maximum extent to the specific guidelines for detailing the analysis of the international trade business. The author's goal in writing the article is to investigate the specific characteristics of the methods of analysis of the international trade business of the enterprises and their accounting and information provision in the context of the modern international business environment. To achieve the main goal, several important tasks are set to be solved: - to justify the leading role of analysis in the process of managing the international trade business of the enterprises; - to consider key methods of financial and economic analysis, applied in the analysis of international trade business and the specific requirements for their accounting and information provision; - to study key methods for marketing analysis applied in enterprises developing international trade business and the specifics of their accounting and information provision; - to argue the need and explore the possibilities of applying modern innovative methods for analytical studies of the international trade business of the enterprises, resulting from the rapid development of the modern processes of digitalization and globalization. The research methodology includes the following approaches: descriptive, systematic and interdisciplinary. The descriptive approach is applied in the presentation of the various analytical methods, the highlighting of their specificities and their corresponding information needs. Through the systematic approach, individual analytical tools are considered as constituent elements of the method of analysis of international trade business. The interdisciplinary approach is used to study the problems through the prism of the connections of accounting with financial and economic analysis, marketing and management of the enterprises specializing in international trade business. The methods of observation, induction and deduction, etc. were also used. It is extremely important to achieve a high degree of adequacy between the models applied in the enterprise for creating accounting information for the international trade business and the models for analyzing it in accordance with the information requirements of modern management.