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Таблица 2.3 Структура себестоимости продукции ООО «Лестранском-ДВ»

ПРИЛОЖЕНИЕ Б

Раздел № 1

Теоретические аспекты внешнеэкономической деятельности

Студент гр. 350 Е.Е. Сафонова

Консультант кафедры «Иностранные языки и межкультурная коммуникация»

Старший преподаватель Н.А. Чэ

1. Theoretical basics of foreign economic activity of enterprise

1. Nature and types of foreign economic activity

Foreign economic activity is one of the areas of international business based on industrial production, work implementation and service provision intended for selling on foreign markets. Such activities are carried out within the economic entities (companies, research and production associations, enterprises and organizations), fully or partially providing the output of their own products, work implementation or service provision and their sales on the international market [22].

The foreign economic activity of export-oriented companies is related to the market relation sphere, and is based on the business criteria and a close structural connection with the production processes. Market orientation of the subjects of the foreign economic activity is dictated not only by the conditions and principles of the international market, but also by the interaction processes in a control system, production and business and marketing activity, economic and financial relations both with the interconnecting enterprise partners on the domestic market and with the foreign ones as well as with counterparties for foreign trade transactions [35].

The foreign economic activity as a component of production and economic activities with a traditional goals and objectives is an important reserve of economic growth, the primary measure of increasing the profitability and sustainability of the enterprise and is among those activities that ensure the survival of the enterprise in the competition.

The differences between the foreign economic activity and the internal activity consist in the fact that the foreign economic activity is fulfilled on a currency basis and regulated by the special measures of the state. The level of development, the stability of the national economy, the system of world prices as well as the legal system of their own country and the legal systems of the countries in which the enterprise is involved in foreign trade make an influence on the enterprise foreign economic activity. Therefore, when evaluating the foreign economic activity of the enterprise, it is necessary to consider the following characteristics:

– the other monetary estimation of the results and costs. Export revenue flows in the currency of foreign countries, but the costs are taken into account in national currency. For this reason, the factors influencing the level of effectiveness of the foreign economic activity include the new one - exchange difference;

– if the foreign economic activity of the enterprise is part of its industrial and economic activities, the results of export-import operations and the allocation of costs need to be taken into account that requires the development of the appropriate methodology. Thus, the ‘outcomes’ mean the monetary estimation of the profits obtained by the enterprise from foreign transactions; the ‘expenditures’ mean money value of all types of costs;

– the increased risk in the economic, investment and financial activity which causes additional costs connected with insurance, services of expert, consulting, legal, and other companies;

– availability of the additional mechanisms of state regulation, especially, the customs tariff which in its turn increases costs;

– comparability of costs and outcomes on various parameters (price, quality indicators, time lag);

– the need to consider the characteristics of different types of foreign transactions;

– the foreign economic activity for the majority of business entities is part of the activities which to some extent reduces the possibility of calculating the number of indicators that characterize the level of efficiency of using certain types of costs and resources [18].

The basis of foreign economic activities of companies and enterprises is a complete degree of autonomy in the development of an export strategy, in the choice of export products based on its own raw material, production and technological, and financial resources as well as conjectural and marketing assessments of international commodity markets, and the extent to which the level of competitiveness of export products complies with the international standards. The principles of independence that are inherent in foreign trade also exist in the process of selecting foreign markets, foreign partners, basic commercial, financial and economic conditions and deadlines of foreign trade transactions, and in determining the value of the export price.

A fundamental principle of the foreign trade activities of companies and enterprises is a commercial calculation based on the economic and financial independence and self-sufficiency taking into account the availability of their own logistical, monetary and financial opportunities for export products [2].

As a participant of the foreign economic activity, the enterprise should have the clearly defined objectives which are defined in its constitutive documents. The goals and objectives of foreign trade transactions should not be in conflict with what is defined in the charter or other constitutive documents of the enterprise.

Of particular importance in the implementation of the foreign economic activity is the principle of the currency self-sufficiency and self-financing which are provided at the expense of foreign exchange earnings from export sales in foreign markets. Accumulated on the foreign currency account, they form the Monetary Fund of the company.

Trader as any entity in the Russian market may open in its authorized bank currency account in any foreign convertible currency, or a few freely convertible currencies, or the so-called multi-conversion bill, including abroad, subject to a license Central Bank of the Russian Federation. The opening of foreign currency accounts in several kinds of hard currency allows export-oriented enterprises to avoid the process of conversion of one type of currency to another, and hence, the additional monetary costs and the risks that accompany the exchange operations. Exchange rate differences related to currency translation are also applied to the foreign exchange account of the enterprise [27].

The main regulator of the foreign economic activity of the enterprises and their partners is the contract which is a commercial agreement between the two countries, the subject of which can be sales of goods, execution of contract work, rent, etc.

Contract for the international sales is the main commercial document, making out foreign trade deal, which includes Agreement of the Parties for the supply of goods: the obligation of the Seller-Exporter to transfer the importing products of the agreed quantity and quality to the Buyer on the specified time, and commitment of the Buyer-Importer to accept and pay for the products delivered [30]. The foreign trade contract has the following features:

– one of the counterparties is a representative of a foreign state;

– the goods are delivered to the foreign territory;

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