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5GOALS AND OBJECTIVES OF THE EXPORT-IMPORT OPERATIONS
ACCOUNT
Misirov A.
Assistant of SamIES
Annotation: The article reveals the goals and objectives of the export-import transaction account, solutions to the problem, changes and regulations in the exportimport sphere in our country today, and gives conclusions and suggestions within the framework of the topic.
Keywords: export, import, globalization, socio-economic, development, trade, investment, financial investment, provision of services, license, trade center, program, patent, customs, definition.
The expansion of globalization processes leads to a further improvement in economic relations between world countries. Currently, the socio-economic development of the countries of the world in terms of its meaning and content is sharply different from the previous stages. The most fundamental and important aspect in this is the increasing integration and globalization of national economies. At the moment, these processes also affect the sharpening of competition in the international arena, the strengthening of each country's struggle to strengthen its position in the international division of Labor. President Sh.As Mirziyoev noted, " the most important guarantee of sustainable economic growth is the production of competitive products, finding new international markets for them and increasing exports, the full use of transit potential... I would like to focus on another important issue. In order to increase the income of the population, create additional jobs, increase the production of products, we need new-new markets. For him, we're making many laws and decisions that fit the requirements of the market economy and the era".
A number of measures for the development of foreign economic relations are being implemented in our country. Foreign economic activity is foreign trade and its economic relations with other countries, their legal entities and individuals. It is important to develop these relations in conditions of liberalization of the economy, export products, correctly carry out calculations with importers and correctly take them into account in accounting.
In the process of developing foreign economic activity relations in the conditions of liberalization of the economy, the study of the theoretical and practical aspects of the correct implementation of the accounting of accounting transactions arising in economic entities on export and import operations and their proper accounting is one of the pressing issues.
In the conditions of liberalization of the economy, by attracting foreign investment, it is important to develop the production and service sectors. Enterprises with foreign investments carry out financial economic problems with foreign companies and firms in the following areas:
• trading activities-based on concluded contracts sell its finished products or goods to foreign entities or buy goods from them;
• investment (financial investment) activities-by agreement attract foreign investment to its activities or give its temporary surplus as a share in the activities of foreign firms;
• performance of work and provision of services - they perform and service work on orders of foreign firms based on concluded contracts, and in turn place orders for foreign firms. They accept the work they have done and consume their services;
• sale or purchase of licenses, trademarks, programs and patents, etc.
In the conditions of liberalization of the economy, the management system at any enterprise engaged in foreign economic activity needs an appropriate system of information support on export-import relations. Therefore, one of the most important tools for collecting, summarizing and processing information on this topic is accounting and analysis. In addition, it must have an effective system of collecting and processing such information so that it can take into account the state and movement of Export-import circulation in a timely manner and correctly, interpret and develop steadily on this basis.
The main tasks of accounting for export-import operations consist of:
✓ Correct and timely registration of economic relations taking place on exportimport operations of the enterprise activity in documents;
✓ Formation of complete and reliable information on the state and movement of Export-import relations in accounting accounts, the procedure for calculations on these relations and the state of enterprise obligations on them;
✓ To improve the effectiveness of Management in subjects of foreign economic activity, it is necessary to summarize the accounting data on Export-import circulation and develop management decisions based on this data;
✓ Timely reflection of the state and movement of export-import circulation in financial statements and submission to the relevant authorities.
Taking into account the above, we can give the following conclusions and suggestions:
First, the restoration, development and improvement of export sales. To do this, it is necessary to strengthen the production of export products in a short time, where it is necessary to achieve not only at the expense of our raw materials and natural resources, but also at the expense of our scientific and technical knowledge, cheap labor, the development of priority spheres of production.
Secondly, the rationalization of imports is one of the main tasks, where the policy of imports serves not only to promote the lifestyle and interests of the population, but also to renew the economy and ensure its competitiveness.
Thirdly, it is to increase the competitiveness of products produced in the Republic in world markets. In expanding the export potential and in the process of integration into the world economy, the products produced in Uzbekistan are obliged to be as high-quality and low-cost as possible, to satisfy the conditions and
requirements of the world market. To do this, it is necessary to gradually bring the quality of domestic and world production templates and products closer together.
List of used literature
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