Аналитични аспекти на вноса и износа на стоки и подходи за усъвършенстване на счетоводно-информационното им осигуряване в съвременните условия
Analytical Aspects of the Import and Export of Goods and Approaches for Improving Their Accounting Information Provision in the Modern Conditions

Author(s): Diana Petrova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: import; export; accounting information; analysis
Summary/Abstract: The scientific article focuses of the key aspects of the analysis of the import and export of goods in the modern conditions and the possibilities for introducing improvements in the processes of creation and use of accounting information for them. The role and significance of accounting information for the analytical studies of the import and export transactions and for their effective management are discussed. Approaches for improving the accounting process are proposed aimed at achieving a higher degree of compliance between the models for creating accounting information for the import and export of goods and the models for detailing the analysis in important directions for the enterprise.

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