Import transactions - purchases of goods by Ukrainian subjects of foreign trade in the foreign economic activity in the foreign business entities with importation or without importation into the territory of Ukraine, including the purchase of goods for domestic consumption establishments and organizations of Ukraine, located abroad.
It is proved, that import of goods in optimal quantities saves working time and increases productivity, reduces production costs, meets the needs of the population. At the heart of any import is the international division of labor, the development of productive forces, and the availability of labor, material and natural resources.
It is researched, that import operations contribute technological renovation of production in Ukraine, radically transforming technological mode of production. Also, implemented replacement of production based on machine labor, to the production method, based on the automated work. With this in mind, inside of imported products - automobiles, energy, steel, machines, foundry equipment, equipment for light and food industry. In addition, it is imported significant volumes of synthetic fibers, plastics, dyes and other chemical products. [1]
It is important to clarify what is import. In international commercial practice under import statistics are understood and taken into account:
1) the importation of goods into the country of foreign origin directly from the country of origin or the country agent for personal consumption for industrial, construction, agricultural and other enterprises for processing or for the purpose of consumption within the country or for the purpose of export from it;
2) import of goods from free trade zones or bonded salaries;
3) import from the border previously exported domestic products which are not subjected to processing there. This typeis called re-import. To re-imported goods do not belong sold at auction, returned from the consignment stock, returned to the buyer and others.
4) import goods for processing under customs control. Here
include such products, which are imported into the country for the purpose of processing export finished products, which includes this product processed or altered form. [2]
LLC “Avtobanserviсe”isthe representative ofthe brand “KLO”.The subject of LLC “Avtobanservice” is:
activities in the field of fuel, oil, gas:
- Wholesale and retail sale of chemical products, petroleum and petroleum products, solid, liquid, gaseous fuels, fuel gas, alternative fuels, including biofuels, alternative fuel additives and similar products;
- The purchase, transportation, sale of petroleum, petroleum products, natural gas, gas condensate, petrochemicals, alternative fuels, export and import operations;
- Production, processing oil and other fuels, biological and other alternative fuels, warehousing;
production and processing:
- Production and sale of organic chemicals (alcohols, including ethane, bioetan, ethyl, etc., organic hydrocarbons and oxygen compounds), and other organic basic inorganic basic chemicals, biofuels, etc .;
generation, transmission and distribution of electricity:
It is investigated, that recently, due to rising in price electrical carriers, has become urgent and necessary use of alternative fuels. In this capacity, to maintain domestic needs it is
involved solar energy by installing solar panels on territory.It gives a great saving in electricity bill.
Analyzing thereport onfinancial results by2014,it could be select the following trendsin the performanceof LLC “Avtobanserviсe”:
•net incomeof the yeardecreased by97%;
•cost of salesdecreased by97%;
•operatingcostsdecreased by91%;
•net profitincreased by80%.
It is researched, that because ofthe crisisin the countryand reduceavailable fundsfor the purchaseofproductrevenuefor the yeardecreased significantly, and by reducingoperating coststhe profit of an enterprise hadincreased.
To understand if an import operations are effective for LLC “Avtobenservice”, it will be applicable to use such formula:
Е = (Оp.c.+ I.t.andoth.d. + O.c.)/I
Е = (6867,5 + 9811,0 + 227,2)/58865,7 = 3,00
, where
Оp.c. – operationalcosts;
I.t.andoth.d.–indirecttaxesandotherdeductionsfromincome;
O.c. – othercosts;
I–income.
Import operationsis arelevantand positiveactivities thataffect theeconomic improvementof Ukraine.In particular, represents animprovementLLC “Avtobanservice”.According to calculations, the formula showsthat the efficiency ofimport operationsislow, it is connecting with high price that gives LLC “Avtobanservice”for foreign partners. Butdespite all this, the amount spent on import procedures pays off.It is investigated, that for higher effectiveness a company should improve marketing activity, increase the quality of service and minimizeoperational costs. Of course,LLC “Avtobanservice” canfind newpartners withlower pricesfor products,but lowprice -does not guaranteegood quality products.
List of references:
1. Зінь Е.А., Дука Н.С. Основи зовнішньоекономічної діяльності.- Підручник, 2009.- 432 c.
2. Гуріна Г.С., Луцький М.Г., Мостенська Т.Л., Новак В.О. Основи зовнішньоекономічної діяльності.- Підручник.- К.: Сузір’я, 2007.- 425с.
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