Agrarian Economy 2022 Т. 15 № 3-4: 108-118

Peculiarities of international freight transportation and its impact on accounting and control of export-import operations

N. Zhydovska, Candidate of Economic Sciences (PhD), Associate Professor
ORCID ID: 0000-0002-1883-5992
O. Prokopyshyn, Candidate of Economic Sciences (PhD), Associate Professor
ORCID ID: 0000-0002-7027-3499
О. Maletska, Candidate of Economic Sciences (PhD), Associate Professor
ORCID ID: 0000-0002-0004-7605
Lviv National Environmental University

https://doi.org/10.31734/agrarecon2022.03-04.108

ANNOTATION

The research proves the necessity to make scientific and theoretical, as well as practical substantiation of the peculiarities of international freight transportation with consideration of its impact on organizing accounting and control at the enterprises engaged in the mentioned commercial activity. It is stressed that international freight transportation is principally based on the international treaties completed by Ukraine in that field. The authors of the work make systematization of the kinds of international contracts signed by Ukraine in the field of international freight transportation. It is noted that multilateral international treaties are developed by international organizations, including those engaged in transportation, and are completed on the multilateral basis with the contract parties, normally they are the member-states of these organizations. Having studied the legislative and scientific literature, the authors confirm that the status of the international freight transportation is identified by two factors. Results of the conducted research are used to consolidate the typical correspondence of the accounts on the accounting of transportation services necessary both for a transporter and a customer who ordered the service. The authors also outline the levels of regulation of freight transportation by motor vehicles. It is necessary to mention that to enter and to transit the area of a foreign country, Ukrainian transporters need to have a permit for international transportation by motor vehicles, certified by the authorized bodies. The work describes the main changes caused by the current conditions, particularly cancellation of the demand for Ukrainian transporters to get the permit for freight transportation in the EU countries (according to the signed Agreement), as well as initiation of the automatic process of the competition on CEMT permits distribution and online submission of documents. It is substantiated that the government can influence the relations between a transporter and a customer by providing the state control. The authors have systemized the bodies which are authorized to make the transport control in the field of international freight transportation and outline their authorities.

KEY WORDS

international freight transportation, accounting, international treaties, transportation services, state transport control, levels of international transportation regulation

FULL TEXT

LINK

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