Subject. The article investigates methodological aspects when analyzing the effectiveness of export and import operations and assessing the export potential of organizations. Objectives. The study aims at developing the theoretical and methodological aspects of export efficiency analysis through elaborating the system of contributing factors. Methods. I employ methods of qualitative analysis and review of scholarly papers, data collection, systematization, quantification, including the grouping, structuring, and formalization; graphical analysis; methods of evaluation and disclosure of foreign economic transactions in financial statements; financial analysis techniques. Results. The paper systematizes factors of export efficiency growth by criteria of control and management efficiency; determines the parameters of organization of payments that affect the efficiency of export and import operations. It also offers a system of foreign exchange risk indicators based on parameters of payments, and recommendations for expanding the information capacity of financial statements. Conclusions. The factors that regulate the efficiency of foreign trade operations and strengthen export potential include the currency and organization of payments. The management of these factors rests on the analysis and evaluation of certain currency risk indicators by parameters of payments. To improve the quality of this process, it is advisable to expand the information capacity of financial statements as to reflecting the recommended system of indicators.
Azam S.E. [Analyzing the structure of technological effectiveness of Uzbekistan's external trade]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2017, vol. 16, iss. 7, pp. 1217–1230. (In Russ.) URL: Link
Kolb O.D., Bykov A.A. [‘Domestic Value Added in Exports’ Index: Computation and Possibilities of Application]. Belorusskii ekonomicheskii zhurnal = Belarusian Economic Journal, 2016, no. 1, pp. 128–143. URL: Link (In Russ.)
Kolb O.D. [Evaluation of the countries' degree and ‘participation quality’ in global value chains]. Belorusskii ekonomicheskii zhurnal = Belarusian Economic Journal, 2016, no. 4, pp. 50–62. URL: Link (In Russ.)
Tochitskaya I. [Export of Belarus: Extensive and intensive factors of export growth and sophistication]. Банкаўскі веснік, 2020, no. 3, pp. 124–128. URL: Link (In Russ.)
Viswanadham N. Performance Analysis and Design of Competitive Business Models. International Journal of Production Research, 2018, vol. 56, iss. 1-2, pp. 983–999. URL: Link
Khorana S., Martinez-Zarzoco I. Twenty-First-Century Trade Governance: Findings from the Commonwealth Countries. Contemporary Economic Policy, 2020, vol. 38, iss. 2, pp. 380–396. URL: Link
Oleinik S.P. [A structural-functional model of company's foreign trade activity in the context of the system paradigm of the economy]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2019, vol. 18, iss. 8, pp. 1543–1564. (In Russ.) URL: Link
Suvaryan A.M., Mkrtichyan N.G., Manukyan A.Kh. [Influence of Intermediaries on the Efficiency of Export of Small and Medium Business Production in Developing Countries]. Ekonomika regiona = Economy of Region, 2018, vol. 14, no. 1, pp. 202–215. URL: Link (In Russ.)
Chen Li. [Analysis of the specific financial risks of foreign companies in the implementation of long-term construction projects in the Republic of Belarus]. Bukhgalterskii uchet i analiz = Accounting and Analysis, 2019, no. 9, pp. 25–31. URL: Link (In Russ.)
Chui M., Kurus E., Turner Ph. Leverage and currency mismatches: Non-financial companies in the emerging markets. The World Economy, 2018, vol. 41, iss. 12, pp. 3269–3287. URL: Link
Prilepskii I. [Factors of Exports Dynamics and Import Substitution after Sharp Depreciation in the Exchange Rate]. Ekonomicheskaya politika = Economic Policy, 2017, vol. 12, no. 3, pp. 100–133. URL: Link (In Russ.)
Gribushenkova V.A. [Accounting Policies of Organizations Engaged in Foreign Economic Activity]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2019, vol. 6, no. 5, pp. 6–15. URL: Link (In Russ.)
Malitskaya V.B., Chirkova M.B., Volkova N.N., Kandakova G.V. [The International and Russian accounting practices of evaluation of foreign currency assets and liabilities]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Voronezh State Agrarian University, 2017, no. 3, pp. 233–241. URL: Link (In Russ.)
Paramonov P.F., Rodin D.Ya., Glukhikh L.V. [A systems approach to assessing the financial equilibrium of commercial organizations]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2020, vol. 13, iss. 1, pp. 4–20. (In Russ.) URL: Link
Matalytskaya S.K. [Methodological Approaches to Evaluation of Financial Performance of Activities of Organizations]. Nauchnye gorizonty = Scientific Horizons, 2018, no. 1(5), pp. 60–65. URL: Link (In Russ.)
Druzhilovskaya T.Yu. [The use of fair value to measure accounting items: Practical issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, iss. 9, pp. 1086–1099. (In Russ.) URL: Link
Sorokina E.M., Makarenko S.A. [Fair value in the Russian accounting practice: The rationale and possibility of measurement]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 7, pp. 766–778. (In Russ.) URL: Link
