анализ

Introduction. Crisis events in the economy, high competition in the market, annual increase in prices of material resources lead enterprises to seek ways to reduce the cost of products/services in order to increase efficiency. In most cases, when solving the MOB task (“make or buy”), the enterprise gets significant savings and competitive advantages in transferring, mainly non-core functions, to a third-party organization.

This article discusses the theoretical aspects of management accounting in organizational and economic mechanism of foreign trade activities. Increased international competition, the increasing role of non-financial indicators of industrial competitiveness determines the relevance of this article. Blocks interaction management subsystems allows monitoring conjunctural changes, respond to them quickly and make management decisions towards the development of foreign trade as well as the enterprise.