The Audit of Efficiency of Export Operations

The development of foreign-economic activity involves considering and functioning of the efficiency audit of export operations as the separate and innovative research direction. In this work informational and methodological support for the efficiency audit of export operations are created. The specific character of export operations are investigated. The methods and tools of the efficiency audit of export operations are highlighted, the criteria are determined. Using the scenario analysis method helped to structure and put in order the problems, connected with the export activity. The information base of the efficiency audit of export operations are examined. The internal control system reliability are assessed, the plan and program of the efficiency audit of export operations are developed. By testing the audit procedures the most favorable options of the basic conditions of supply in accordance with the Incoterms-2010 are revealed. The prediction model which assumes the increasing of the export share in total sales PGSC “NITEL” are offered. The comparison of the values of integral criteria demonstrated the necessity of stimulating the export operations’ efficiency with the reference to PGSC “NITEL”. The estimation of export’s efficiency applying the “chain substitution” method is carried out. As a result, the requirement of finding additional ways to reduce prime cost of export products, are proved. The comparison of efficiency of export and economic enterprise’s potential is conducted with the use of integral index. The determination of reserves of export’s extension due to the including in export activity “lost” and “unclaimed” elements of export potential became the essential part of the research. In order to analyze internal and external factors SWOT-analysis method has been proposed. Scientific novelty of the master’s thesis consists in practical recommendations aimed to enhance the efficiency of company’s export activity.