Uchet, Analiz I Puti Optimizatsii Ved Kommercheskikh Organizatsiy

V nastoyashchee vremya organizatsii, osushchestvlyayushchie vneshneekonomicheskuyu deyatel'nost', vynuzhdeny prisposablivat'sya k postoyanno menyayushchimsya normam zakonodatel'stva i rabotat' v usloviyakh zhestkoy konkurentsii, v svyazi s chem neizbezhna podverzhennost' vliyaniyu riskov, kotorye v svoyu ochered' mogut negativno skazyvat'sya na ekonomicheskoy deyatel'nosti khozyaystvuyushchego sub"ekta v tselom. Demokratizatsiya vneshneekonomicheskoy politiki pozvolila kazhdoy nezavisimoy organizatsii rasprostranit' svoy biznes za predely gosudarstva, chto predopredelilo neobkhodimost' organizatsii bukhgalterskogo ucheta na bolee vysokom urovne. Na dannyy moment metodika ucheta vneshneekonomicheskikh operatsiy nedostatochno razrabotana, a analiz vneshneekonomicheskoy deyatel'nosti prakticheski ne osushchestvlyaetsya v organizatsiyakh. Pri etom effektivnoe upravlenie vneshneekonomicheskoy deyatel'nost'yu na osnove ekonomicheskogo analiza, informatsionnoy bazoy kotorogo yavlyayutsya dannye bukhgalterskogo ucheta, mozhet privesti biznes k protsvetaniyu, a ego otsutstvie - k upadku. Poetomu vazhno izuchenie sushchestvuyushchikh teoreticheskikh i prakticheskikh polozheniy ucheta i analiza vneshneekonomicheskoy deyatel'nosti khozyaystvuyushchikh sub"ektov.