Zosymova Ganna

Phd

Department of International Economics

Kharkov State University of Food Technology and Trade

Kharkov

Ukraine

EVALUATION OF FOREIGN OPERATIONS

The growth of foreign exchange is largely determined by the increase in particle domestic exports. Accordingly, the potential will increase the national income of the state. With the current economic situation this activity, which involved the government, enterprises, intermediary structures, provides an opportunity to improve their financial situation.

However, in today's financial and economic impact of foreign economic activity, taking into account the specific contribution of the participants in this process appreciated enough, after that you can not properly assess their contribution to the increase in national funds from the sale of products for export. On the other hand, it made it impossible to determine the real figure income, which is obtained by specific manufacturers, export intermediaries.

It does not stimulate specific artists to increase exports and, consequently, to produce competitive products. These circumstances cause the need to develop effective methods proposed settlement.

Determination of the effectiveness of foreign economic operations carried out to justify not only the individual proposals for the purchase and sale of certain products. These data can be used in the development of export and import plans at the national level, in the evaluation of the structure and trends of the foreign trade circulation. Similar calculations are performed both in national and in foreign currency.

In determining the effectiveness of foreign economic activity of enterprises applies a systematic approach, which provides an opportunity to carry out a comprehensive analysis of any kind of foreign trade operations. For the implementation of the economic analysis is necessary to choose the criterion of effectiveness. Criteria - this is the main feature that distinguishes it from other classification units.

On the basis of such a feature is performed quantification of production efficiency. According to this definition, the chosen criterion should conform to the principles of building performance, and fully play its economic substance.

You can calculate the intermediate and generalized indicators based on derived data, construct factor model, developed the formula factors influence the composite index, calculate the possible deviations in the implementation of financial and economic activity, to calculate reserves and to justify problems that need immediate decision at the management level.

The economic rationale of enterprises, including those of its destinations, which related to the external economic sphere of economic activity carried out on the basis of an analysis of performance indicators.

Indicators of economic efficiency is divided into[1]:

1) The impact indicators, which are defined as absolute values, and are reproduced in monetary units as the difference between the results of operations and the costs of its implementation;

2) performance indicators, which are defined as the ratio of profit from the activity of the enterprise to its implementation costs and reproduced relative values: percentages particles unit.

Calculation of performance requires that the following fundamental methodological guidelines:

1) the principle of mainstreaming of all the constituent elements of costs and benefits, which allows high-quality classification and reconstruction of relevant indicators in the operational documents, statistics and accounting;

2) the principle of spending reports and results for comparison, which shows that the indicators are compared, must play the same quantitative units and wear antonymic character in the economic sense. When designing a performance indicator numerator and denominator of the latter shall avoid duplication of components;

3) the principle of summary raznosrochnyh costs and benefits to the same point in time with the help of the discount;

4) the principle of comparison with the base case, which reproduces the essence of the use of performance indicators for the implementation of the economic analysis, which is carried out not only to describe the current state of activity of a business entity, but also to study proposals for the improvement of the economic situation that prevailed in the period in which analyzed.

Evaluation activities carried out by comparing actual results with planned or in the previous period. Able to read and score the normative indicators or indices of similar businesses. The results of evaluation activities are the basis for promoting this activity, adjustments to plans.

The wording of the problems that arise during the operation of the enterprise, allows you to quickly respond to changing internal and external environments. Formulation of problems is based on the study of the factors and any deviation is an important aspect of their subsequent decisions.

Literature

1.Business Basics / David and McLarty Robert Grant. – Oxford : University Press, 2009. – 88 p.