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Introduction

1. Methodological aspects of studying modern international relations

1.1 The concept of international economic relations and their main forms

1.2 International economic relations as the main form of cooperation between states

2. Current trends in the development of international relations and factors

2.1 The essence of the transition to a multipolar world order

2.2 Globalization of international relations

2.3 Democratization of international relations

2.4. Prospects and factors for the development of IEO

Conclusion

List of used literature

Introduction

There are currently two main trends in the development of international economic relations in the world economy. The first trend is to strengthen the integrity of the world economy, its globalization, all of this is caused by the liberalization of trade, the development of economic ties between countries and the creation modern systems communication and information, global technical standards and regulations.

The second trend is bringing about economic rapprochement and interaction between the parties at the regional level, forming extensive regional integration structures that are developing towards the creation of relatively independent centers of the world economy. But one of the distinctive features of the world economy is the enhanced development of international economic relations.

The purpose of thisworkis a study of the foundations of international economic relations, as well as the course work will examine the main trends and forms of development of international economic relations. international economic globalization

In accordance with the goal course work, first we need to define international economic relations. International economic relations between states, regional groupings, transnational corporations and other entities of the world economy.

International economic relations - how science studies non-economics foreign countries, and the features of their economic relations. International economic relations are not one specific direction, but the specificity of economic relations between states. If we consider the goals of international economic relations, then it is necessary to consider the goals pursued by countries entering into relations with each other.

The main goals that countries pursue when entering into economic relations:

The first and most important goal, when a state seeks to develop its economy by attracting funds from another state, such means may be: joint construction of production enterprises that produce products that both parties involved in the project need.

Second goal. Underdeveloped states seek to establish relations with more developed ones, which have all the means with which they can protect their new ally and partner. This is also an important goal, especially in such uncertain times when safety is put first.

The third goal could be the exchange of experience and the introduction of new technologies used in enterprises of another country.

The presented goals are the most important for states entering into economic relations with other countries.

1. Methodological aspects of studying modern international relations

1.1 The concept of international economic relations and theirbasicforms

International economic relations represent an extensive complex of trade, production, scientific, technical, and financial ties between states leading to the exchange economic resources, joint economic activities. Simply put, international economic relations are a system of economic relations between countries of the world.

In the economic literature, in particular in the science of world economics, there is such a concept as a form of international economic relations. Form is a kind of manifestation, expression of international relations in some process or activity.

World economic relations originate in international trade; historically, this is the first form of international economic relations. It has gone from single foreign trade transactions to large-scale trade and economic cooperation, when supplies are carried out by international corporations within the framework of production cooperation.

The world market is a set of national markets interconnected and interacting with each other through various shapes economic relations. The world market, based on competition between its participants, ultimately determines the structure and volume of production and exports, the degree of development of the international division of labor.

Modern international trade is increasingly being transformed into long-term and sustainable relationships between suppliers and consumers. The basis of these relations is the development of international relations directly related to the technological production process.

The organizational form of such international - regional and global - systems of production specialization and cooperation are transnational corporations (TNCs) of leading industries. Intracompany trade of TNCs accounts for 40% of US exports, and, according to some estimates, imports of goods from TNC-controlled enterprises cover approximately half of US imports.

The tendency in the field of international trade to establish long-term stable technological ties with suppliers - foreign companies or their own subsidiaries abroad is also due to the fact that competition on the world market is tougher than on the national market, and its “technological” component is intensifying. Such criteria of international specialization as “manufacturability”, quality, and variety of products come to the fore.

Foreign trade exchange of goods is the most important component international economic relations. Foreign trade turnover is characterized by such indicators as the ratio of the value of exports to the value of gross domestic product and the volume of exports per capita. From them one can judge the degree of a country’s involvement in world economic relations and the degree of “openness” of its economy. Research has shown that countries with open economies grow faster than countries with closed economies. Although countries with rich resources and large domestic markets are somewhat less dependent on foreign trade. Kudrov V.M. "World Economy": Textbook. M.: Publishing house. "BEK", 2008-pp.98-99

International scientific and technical relations are carried out partly on a commercial basis, and partly on a free basis. Typically, a country purchases abroad and pays for licenses for the use of patented discoveries and inventions, scientific, technical and technological innovations (know-how), engineering services for the development and creation of infrastructure, and training of its specialists abroad. At the same time, a number of countries and foreign companies provide their scientific and technical products and provide scientific and technical assistance on a free or partially paid basis as charity. There are special charitable foundations that promote the dissemination of knowledge and scientific achievements throughout the world.

B last years The pace of technological development has accelerated, the level of specialization of developed projects and the degree of “interpenetration” of new technologies have increased. Therefore, new forms of international scientific and technical cooperation are emerging. Yesenglin N. "Foreign Economics", M.: 2010.-P.164

We most often see foreign economic relations in the form of import and export of goods, import and export. But in the modern economy, the number of exported and imported goods also includes such a specific product as capital. Under the influence of the internationalization of economic life and in the interests of making profits abroad, the importance and scale of capital export are increasing. The export of capital is the purposeful movement of funds from one country to another in order to invest them in a profitable business.

The export of capital is carried out in the form of entrepreneurial (direct and portfolio investments) loan capital. The export of entrepreneurial capital represents long-term foreign investment in industrial, commercial and other enterprises.

Foreign investments serve as a source of monetary and sometimes direct property investments in the development, expansion, development of new production of goods and services, improvement of technology, mining, use natural resources.

Foreign direct investment is capital investment in foreign enterprises in the amount of at least 10%, providing the investor with control over them.

Foreign trade, import and export of capital do not exhaust all possible forms of economic relations between different countries. One of the forms of economic cooperation is joint ventures owned by owners from different countries.

A joint venture is an international form of organization and implementation of specific economic activities, based on the use of the combined capital of foreign and local founders from two or more countries. Joint ventures make it possible to combine funds and other types of resources from different countries and carry out common production and economic activities in the territory of one of them or in each country.

Has become widespread in recent decades new form foreign economic relations in the form of the creation of free economic zones on the territory of the country. In general, they have been known in world practice for quite a long time.

A free economic zone is a limited area, part of the country’s territory, within which preferential treatment for economic activity and foreign economic activity operates; enterprises are given wider freedom of economic action.

Governments of various countries, creating free economic zones, pursue a wide variety of goals. These include: intensifying the activities of enterprises located on their territory; industrial modernization; saturation of the domestic market with high-quality goods; development of foreign economic relations; expansion of exports and imports; attraction foreign investment, development of new technologies; development of economically backward areas; improving the qualifications of the workforce, etc.

For free economic zones, special lightweight customs and trade regimes are established, broad freedom of movement of capital, goods and specialists is provided, and a preferential tax regime for enterprises is applied. "International economic relations; textbook; edited by Doctor of Economics, Professor E.F. Zhukov; M.: 2005.-P.216

Another form of IEO is labor migration. This is a displacement, relocation of the working-age population caused by economic reasons. Depending on whether the country’s borders are crossed, a distinction is made between internal and external migration. But the world economy does not consider internal migration, i.e. migration between regions of the country, from villages to cities. And external migration is studied when state borders are crossed by labor. External migration affects the population of a country, increasing or decreasing it by the amount of the migration balance (the difference between the number of people who moved outside a given country (emigrants) and the number of people who moved to a given country from outside its borders (immigrants)). Labor migration has an impact on the economies of the countries from where and where the migration is directed. After all, it is the labor force that produces industrial products. Accordingly, labor productivity, product quality and other economic components of production will depend on it. http://ru.wikipedia.org

Currency relations also refer to forms of international economic relations.

The functioning of the world economy is impossible without an established system of currency, that is, monetary, relations between countries. The development of international monetary relations is due to the internationalization of economic relations and the formation of a global economic system. International monetary relations are economic relations associated with the functioning of national currencies on the world market, monetary services for trade and other economic relations between countries, and the use of currency as a means of payment and credit. Currency relations in one way or another accompany trade, export of capital, scientific and technical exchange, labor migration, tourism, cultural ties, provision of economic assistance, and lending.

Currently, the monetary system can influence not only international commodity exchange, but also the process of international reproduction, facilitating or accelerating it.

Currency relations are implemented through a certain mechanism that establishes the procedure for issuing and using international settlements and payments, the rules for establishing exchange proportions (rates) of currencies. "International Economic Relations", Avdokushin E.F., tutorial.5th ed. M.: 2011.-P.194

There is such a term as balance of payments. And the financial position of a country in the international market is usually assessed by its balance of payments. The balance of payments is an important indicator and tool that allows us to foresee the degree of a country’s possible participation in world trade and international economic relations, and to establish its solvency.

The balance of payments is a document, a table of correspondence between external income and expenses, which records all funds, foreign exchange receipts received by a given country from other states, as well as all funds paid by the country to other countries during a certain period.

Thus, the balance of payments can be characterized as a country’s foreign economic or foreign exchange budget, calculated in accordance with its real income and expenses due to foreign economic relations. "Political economy and history of economic doctrines", textbook. edited by Porshneva A.G., Denisova B.A.: State University of Education, 2013.-P.123-124

1.2 International economic relations as the main form of cooperation between states

From the very beginning of the existence of states, those that had connections with each other achieved the greatest development. Those who don't have any

they did not maintain connections; as a rule, they were backward or their existence was short-lived. Therefore, states sought to form joint organizations and trade relations for their maximum possible development.

Through the development of international economic relations, the formation of the world economy took place. These processes have confronted economic science with the problem of determining the effectiveness of international trade and international economic relations.

One can judge the effectiveness of international economic relations by considering their advantages using the example of the international division of labor.

An increase in labor productivity occurs in all countries participating in the international division of labor. The fact is that all countries organize mass production of products not only to satisfy national needs, but also to exchange for products that they consume but do not produce themselves. As a result of this universal participation, a new productive force of labor arises, which is used in their interests by all countries participating in the process of the international division of labor. "Sayasat POLICY" No. 6, "Transnationalization of the activities of corporate structures of the Commonwealth countries" // A. Myrzhykbaeva, 2010.-P.8-9

The general content of economic benefit, as we have just established, is an increase in the productivity of social labor in all countries participating in the international division of labor. As for determining the quantitative scale of economic benefits received by a country as a result of its participation in the international division of labor, this specific task of political economy should be considered in the section of determining the actual effectiveness of foreign economic relations.

In addition to the new productive force of international origin, countries participating in the international division of labor receive other economic benefits. The concentration of countries' efforts on the production of a certain increase in products both for national consumption and for exchange for products produced by other countries contributes to the organization of mass production in these countries. This type of production leads to an increase in labor productivity not only through better use of labor tools and objects of labor, but also as a result of the professional improvement of the workers themselves.

Thus, the country’s participation in the development of international economic relations contributes to the intensive development of the economy of this state.

In the economic literature there is a statement by mercantilists who believed “that the state should sell as much as possible on the foreign market and buy as little as possible, accumulating gold...wealth.” These ideas were further developed. So, for example, a representative of the classical school, A Smith, noted that “if any foreign country can supply us with any product at a cheaper price than we ourselves can produce it, it is much better to buy it from her with some part of the product of our own.” industrial labor, applied in an area in which we have some advantage. A. Smith's study of the international division of labor as the basis of export and import relations and the determination of the economic capabilities of states led to conclusions that were later called the theory of absolute advantage. "Sayasat POLICY" No. 8, "Methodology for determining the effectiveness of international economic relations" //: K. Ainabek, 2011.-P.11-12

Thus, in the definition general criterion In assessing the effectiveness of foreign trade operations and international economic relations, it is not enough to focus only on excess profits or profits, which are presented as final results and express only the interest of the owner of the foreign economic process, but not the entire country, and especially not another state participating in these economic relations. In this connection, it is better to choose indicators defined as objective maximum values of embodied and living labor costs both within the country as a whole and the goods exchanged between states, since many factors will be taken into account here.

2. Modern development trendsinternational relations and factors

2.1 The essence of the transition to a multipolar world order

The modern stage of international relations is characterized by the rapidity of change and new forms of distribution of power. The confrontation between the two superpowers - the USSR and the USA - is a thing of the past. The old system of international relations, which was called bipolar, has collapsed. In the motley picture of breaking old and building new international relations, several visible development trends can still be identified.

Based on the polarity module, three classes of international relations systems can be distinguished. Unipolar, bipolar and multipolar.

In a unipolar system, one center of power, one pole, dominates. This doesn't happen often. Let's remember Ancient Rome. And the beginning of the 21st century - the United States of America. A unipolar world is quite convenient. An attack on this very “pole” is excluded almost by definition. Order, discipline, and balance on the political surface often hide confusion and discontent beneath the surface. The bipolar world is even more alarming. After all, we are talking not just about two states, but about two opposing ideologies, two antagonistic social systems. Bazhanov E. The inevitability of a multipolar world // MEIMO.- 2004. P.34 The peaceful coexistence of the USSR and the USA did not theoretically exclude a war of extermination between them. The bipolar world is characterized by strict bloc discipline, discipline of interests and ideologies. The main danger of rivalry between two centers of power is a constant arms race. As for the multipolar world, then global community, based on the interaction, balance of several centers of force, is incomparably more complex, potentially more dangerous, than a world that maintains balance on one or two centers. It is no coincidence that both world wars arose as a result of a violation, a disruption of precisely the multidimensional balance, which was designed to keep the great powers of those years from making sudden movements. But there is another point of view on the multipolar world - it is both the starting point and the basic norm of the state of international relations, since it meets the formational and general civilizational processes of our time, the interests of the entire world community.

Another argument that is given to prove the unipolarity of the modern world is the allegedly unprecedented hegemonic aspirations of Washington. One after another, works began to appear substantiating the US right to hegemony. They claim that Washington, as the initiator and leader of the objective and progressive process of globalization, is its guarantor. America bears the burden of legislator, judge, and sheriff. But we can observe that Washington has no chance of acquiring such a title. After all, there is no passive universal acceptance of American dictates. On the contrary, there is growing disagreement with hegemonic policies on the part of large and influential powers - Russia, China, India, many Muslim and other developing countries. Symptoms of the dissatisfied's desire for a broad partnership to contain the United States have emerged. They can be seen even in China, which for 20 years has been steadily pursuing a policy of non-entry into alliances and flexible balancing between great powers. Significant obstacles to US hegemony are also terrorism, anti-Americanism and the enormous costs of creating a world empire. Funds for exporting democracy and military hegemony on a global scale are becoming scarcer. Also, the development of multipolarity is facilitated by the US awareness that many of the problems of our interdependent world can only be resolved through close and equal partnership with other members of the world community.

Thus, there is progress towards multipolarity, which means a decrease in the share of the United States in the world economy and world politics, the gradual dissolution of a unipolar world in a different structure of international relations. The world's dependence on the United States is shrinking. Although we continue to depend on the US, America also depends on us due to globalization. It can be argued that over the course of a century, the transformation of the global structure of international relations has made full cycle. From the multipolarity that has developed to late XIX century, it went through bipolarity, which promised to end in unipolarity, and at the beginning of the 21st century returned to multipolarity.

2.2 Globalization of international relations

Most scientists, analysts and experts involved in the development foreign policy states, planning regional and global programs and strategies of various directions, agree that the most significant trend that will determine the development of the world community in the foreseeable future will be globalization. What does the term “globalization” mean? Exists a large number of interpretations of the essence of globalization, but the most common ones can be identified:

ь Globalization is a closer and broader interaction between states and international organizations in assessing the state and finding solutions to growing problems that affect the interests of not only individual states, but also all of humanity, which constitute the essence of comprehensive security and most directly affect the viability of the biosphere.

ь Globalization is the process of the gradual formation of a universal world environment of market activity due to the reduction and abolition by countries of tariff and non-tariff regulators of foreign trade, liberalization of the movement of factors of production and the development of economic transnational structures

b Globalization is a set of modern phenomena, processes and structures that can be expressed in the interdependence, interpenetration and interdependence of the most diverse components of the modern world and the world community

ь Globalization is the process of organizing into a single systemic whole many spaces that emerged at different times, constituted the sphere of international relations and occupied a “niche” from the supranational to the global levels of the modern world. Kosolapov N. Globalization: territorial-spatial aspect // MEIMO.-2005.-P.21-22

Based on these definitions of the essence of globalization, we can conclude that this is a rather complex, multifaceted and dynamic phenomenon that affects the political, economic, social, environmental, and cultural aspects of the life of not only individual states, but also a specific person.

Thus, globalization consists of internationalizing the economy, developing a unified system of world communications, changing and weakening the functions of the national state, and intensifying the activities of transnational non-state entities. On this basis, an increasingly interdependent and holistic world is being formed; interactions within it have become systemic.

The next important factor, the influence of which will be almost universal, is associated with a change in the very essence of security after cold war. Today there are three models of security - collective, general and cooperative. The main condition for collective security is the presence of a group of states united by a common goal and having developed a set of military-political measures directed against a potential enemy or aggressor. The concept of universal security is intended to emphasize the multidimensional nature of international security, as well as the need to take into account the legitimate interests of not only a narrow group of leading states, but also all members of the world community.

Another new factor, the importance of which for the foreign policy of states and the normal functioning of the entire system of international relations will steadily increase, is based on the concept of sustainable development adopted by the UN Conference. Terentyev N. World order of the beginning of the XXI century -2004.-P.33-35

Thus, globalization is not charity, but naturally a historical process. It, understood as the internationalization of life on our planet, moves forward, overcoming some contradictions and generating new ones, breaking the resistance of some social groups and replacing them with others.

2.3 Democratization of international relations

Many authors point to democratization as a trend in the development of the modern world. At the same time, the concept itself political science used mainly in two meanings. The democratization of the world, firstly, refers to the increase in the number of democratic states; secondly, the strengthening and development of democratic institutions and procedures in various countries.

In political science, the external environment, i.e., global development trends, is usually considered as one of the structural variables of the democratization process: how much it contributes to this process. However, in modern world with ever closer intertwining of external and domestic policy The international environment can act as both a structural and procedural variable.

In this context, we can consider the process of democratic transformations at the end of the 20th century precisely as a trend in the political development of the world, in the implementation of which not endogenous factors (the level of socio-economic development, political processes in society), but exogenous ones in relation to a given state, are becoming increasingly important. i.e. the international environment. It is precisely this that encourages democratic change.

Democratization is observed in all countries, regardless of the type of political regime that prevails in them. With the end of the Cold War, even under the most authoritarian regimes, the ability to hide, and even more so legitimize, state violations of the personal freedom of citizens, their natural and political rights, has significantly narrowed. The phenomenon of the progressive politicization of the masses, who everywhere demand access to information, participation in decision-making that affects them, and improvement of their material well-being and quality of life, is becoming widespread worldwide. Achievements of the post-industrial revolution - satellite communications and cable television, telefaxes and e-mail, the global Internet, which makes it possible to almost instantly distribute and obtain the necessary information on almost all areas of interest modern man questions - became signs Everyday life people not only in the most economically developed countries, but are also becoming increasingly widespread throughout the world. The composition and diversity of political factors is sharply expanding. As a result, the development and implementation of foreign policy guidelines cease to be the province of a narrow group of people in a special government department, becoming the property of a collection of a wide variety of institutions, both governmental and non-political. In turn, this has profound consequences on political relations from the point of view of their direct participants. Rakovsky S.N. International organizations at the beginning of the 21st century.-2010.-P.67

Thus, following democratic principles and traditions for an increasing number of participants is a kind of positive example. To remain outside the world "democratic club" in the modern globalizing world means to be a kind of "outcast" - outside the system, outside "modernity." This encourages more and more states to focus on democratic values.

2.4. Prospects and factors for the development of IEO

The cessation of confrontation between the most influential elements of the world economy, it would seem, should lead to the establishment of a consensus between these powers on issues of maintaining the stability of the world system. However, the question arises of who can now be considered “great powers”. If we proceed from such a criterion of the “greatness” or “power” of a state as the presence of a sufficient amount of certain resources, then a picture of a multipolar world emerges; If we proceed from another criterion - the ability to influence decision-making on the most important issues of global economic development - then there is a monopolar world dominated by the United States, although in many economic indicators the United States is clearly not the first. But in any case, the development of the world economy and international economic relations will not continue to occur without conflict. IEOs are becoming more creative in nature, including those aimed at solving global problems, but nevertheless bearing a competitive connotation, if only because conflict is a condition further development any system. Bovin A. textbook "Leading trends in the development of international relations" 2013.-P.84-85

From the above, a number of conclusions arise regarding the prospects of IEO and the factors influencing the process of their development.

*acceleration of scientific and technological progress, expressed in the spread of new technologies, including communications, transportation and weapons; The global computerization of economic activity taking place under the influence of scientific and technical progress raises the question of ways of conducting international business in a new way; Global informatization greatly facilitates the ability to obtain commercial, general economic, and special information.

*global changes in the area environment. The exhaustion of the environmental base necessary to support ever-expanding production raises the question of sources of financing. Serious action on the environment will inevitably lead to a sharp strain on the functioning of the global economy. Solutions environmental problems can be found either at the expense of the countries of the Periphery, which will lead to even greater inequality between the Center and the Periphery, or the costs will be borne by the Center, which will inevitably cause a decline in the standard of living there.

*population growth and constant movement; The population moves due to poor environmental, unsatisfactory economic and political situation. The massive migration onslaught from the Periphery to the Center causes a repressive response, which in turn contradicts the requirements for democratization of society, giving rise to similar economic and social problems.

*widening gap between poor and rich countries; Decolonization has largely failed to fulfill developing countries' hopes for economic prosperity. Continued discrimination in the IEO led to failed attempts by developing countries to establish the New International Economic Order (NIEO). Increasing competition between the countries of the Center (EU - NAFTA - Japan/ASEAN) causes a decrease in the likelihood of capital flowing to less developed countries, aggravated by the need to invest in the economies of countries in transition in order to increase the predictability of their behavior in world commodity markets.

*growing economic interdependence countries of the world inevitably leads to the unification of legal norms, cultural values, lifestyles, behavior styles, etc., which will collide with the position of various population groups interested in preserving their distinctive features, national and historical values and traditions. However, this does not eliminate the question of the hierarchy of the world economy, the multiplicity of subjects operating in it.

* strengthening the role of international economic organizations, occurring against the backdrop of a decrease in the ability of states to maintain internal order and their political inability to provide their citizens with security and social security. The internal and external actions of states are increasingly directed by an impressive and ever-expanding set of regulatory rules formulated by international economic organizations. The authority of the latter is determined by the elimination of ideological motives when assessing the situation and making decisions and the ineffectiveness of military-political sanctions against violators of the world economic order. The crisis of the UN as a global political organization and the prosperity of its economic units.

*the growing role of non-state structural entities (non-governmental organizations, TNCs) in resolving international issues, including economic ones, raises the question of changing the composition of the main participants in the international community: The world is moving towards a new socio-economic situation, in which the international community will be composed of several different types characters, whose role as autonomous members of a given community cannot be ignored.

Conclusion

International economic relations are currently developing very intensively, as states stand on the path of intensive development of their national economies.

According to economists' forecasts, the development of international economic relations will reach its highest level in the coming years.

The concept of the 21st century world will be the product of a joint creative activity governments, political parties and social movements, scientific community, cultural and religious figures. International relations in the era of globalization are changing their character, structure and essence. The nature of international relations has changed historically - from the “balance of power” at the beginning and middle of the last century to the “balance of interests” at the end of the century, to the subsequent “community of interests”, without which it seems impossible to imagine the future. The structure of international relations has been enriched by new entities challenging the power and influence of traditional states and intergovernmental organizations. This individuals, ethnic groups, non-governmental organizations, TNCs, TNB and MFOs. Accordingly, the essence of international relations has undergone significant influences. States that have sought to maximize their interests based on the principle of sovereignty are now striving to enter the world economy and world politics.

Thus, the set goal in the study of modern trends in international relations was achieved. These trends are: the transition to a multipolar world order; globalization and growing global problems. All this indicates the contradictory nature of the development of modern relations and their more thorough study.

List of used literature

1. "Sayasat POLICY" No. 6, "Transnationalization of the activities of corporate structures of the Commonwealth countries // A. Myrzhykbaeva, 2010.-P.8-9

2. "Sayasat POLICY" No. 8, "Methodology for determining the effectiveness of international economic relations": K. Ainabek, 2011.-P.11-12

3. Bazhanov E. The inevitability of a multipolar world // MEIMO.- 2004.-P.34

4. Kosolapov N. Globalization: territorial-spatial aspect // MEIMO.-2005.-P.21-22

5. Kudrov V.M. “World Economy”: Textbook. M.: Publishing house. "BEK", 2008-pp.98-99

6. Yesenglin N. “Foreign Economics”, M.: 2010.-P.164

7. "International economic relations; textbook; edited by Doctor of Economics, Professor E.F. Zhukov; M.: 2005.-P.216

8. "International economic relations", Avdokushin E.F., textbook. 5th ed. M.: 2011.-P.194

9. "Political economy and history of economic doctrines", textbook, ed. Porshneva A.G., Denisova B.A.: State University of Education, 2013.-P.123-124

10. Terentyev N. World order of the beginning of the XXI century -2004.-P 33-35

11. Rakovsky S.N. International organizations at the beginning of the 21st century.-2010.-P.67

12. Bovin A. Leading trends in the development of international relations 2013.-P.84-85

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1. The essence and foundations of international economic relations

International economic relations - a system of economic relations between the national economies of individual countries and the corresponding economic entities /1/. IEO is a special field of activity based on the international division of labor. International economic relations find practical expression in the exchange between countries representing their enterprises, firms and organizations with products (goods and services), international trade, scientific, technical, production, investment, monetary, financial and credit, information international relations, movement between them labor resources.

IEO objectively arise from the process of division of labor, international specialization of production and science, and the intentionalization of economic life. The formation and development of IEO are determined by the increasing interconnection and interdependence of the economies of individual countries. The deepening and development of the international division of labor, and therefore IEO, depend on natural (natural, geographical, demographic, etc.) and acquired (production, technological) factors, as well as social, national, ethnic, political and moral-legal conditions. The above practical components and forms of IEO cover a number of areas of world economic activity:

international trade;
international specialization of production and scientific and technical work;
exchange of scientific and technical results;
information, monetary, financial and credit connections between countries;
movement of capital and labor;
activities of international economic organizations, economic cooperation in solving global problems.

The capabilities, prospects and role of IEO, the significance and correlation of their main forms and directions are determined by the deepening of the international division of labor and the transition to its higher types. The general type of international division of labor predetermines intersectoral international exchange, in particular, of goods from the extractive and manufacturing industries of individual countries. The private division of labor leads to the development and predominance of international trade in finished products of various industries and industries, including intra-industry trade.

Finally, a single type of international division of labor means specialization at individual stages of production (assemblies, parts, semi-finished products, etc.) and stages of the technological cycle (process stages), as well as within the framework of scientific, technical, design and technological developments and even investment process. This creates the preconditions accelerated growth capacity of the international market, sustainable expansion of IEO.

From the above, we can conclude that in its fundamental characteristics, international economic relations, which are the field and result of the application of labor, capital, natural and other resources, represent one of the spheres of the market economy with its basic characteristics. As is known, based on the principle of freedom of choice for sellers and buyers, and in this area, market relations presuppose:

the multiplicity of their objects and subjects;
the determining influence of supply and demand;
their relationship with prices with the necessary flexibility and mobility of the latter;
competition.

This is complemented by freedom of enterprise. The very fact of international exchange, the exclusive space of its implementation, which goes beyond the borders of individual countries, create more than sufficient prerequisites for the multiplicity of objects. The same can be said about the multiplicity of subjects - their number in the market is increasing: along with national entrepreneurs and firms, foreign, international companies and organizations participate in the IEO, government agencies various countries.

Without changing the mechanism of supply and demand, IEOs expand its boundaries, the volumes covered and the range of exchange. The market price system acquires new quantitative and qualitative characteristics. And, of course, competition conditions are becoming tougher. The following can be named as the main features of IEO as a sphere of a developed market economy.

Firstly, as in any national economy, the world economy and IEO are based on the division of labor and exchange, only not intranational, but international, suggesting that the production and (or) consumption of individual countries are to one degree or another interconnected.

Secondly, IEO participants are economically isolated, in particular, in a special form of national economic isolation, which objectively determines the commodity-money nature of the relations.

Thirdly, in the totality of world economic exchange relations, IEO, the laws of demand, supply and free pricing, which are the cornerstones of any market mechanism, operate more fully.

Fourthly, just like national markets, the global IEO market is characterized by competition between goods and services, sellers and buyers. This competition is tougher due to the large volumes and range of goods and services traded on the market. It is complemented by the movement of production factors (capital, labor) between countries.

Fifthly, one of the main forms of IEO - international trade - represents many cross-country flows of products. Under these conditions, world commodity markets are formed, where operations for the purchase and sale of goods are carried out, which are of a stable, systematic nature.

Sixth, the exchange of goods and services, the international movement of factors of production is mediated by the movement of money, the payment system, commodity loans, and currency relations. Along with commodity markets, there is a global financial market, international monetary and financial system. Capital movements, foreign investments, long-term international and government loans give the global financial system a complete look.

Country differences in the supply of labor resources, in the opportunities and conditions of employment of the population determine the emergence and development of interstate labor flows, which determines the formation of the global labor market. The increasing role of information support, intellectual property, the widespread introduction of a system of patenting and licensing of inventions and discoveries, and interstate agreements on the protection of copyright create the prerequisites for the formation of a global information market.

Seventh, IEOs require their own infrastructure and special institutions. They are represented by international economic, financial and credit institutions and organizations of both global (WTO, International Chamber of Commerce, World Bank, International Monetary Fund, etc.) and regional significance (European Commission, EBRD, etc.).

Eighth, IEOs are subject to monopolization. It is possible through the concentration of production and sales by private business structures (for example, the creation and operation of TNCs), and as a result of international, interstate agreements and alliances uniting the largest countries and firms that supply certain types of products (for example, the International Oil Cartel - IOC, OPEC ).

Finally, IEOs are not free from international, regional, government interference and regulation. It manifests itself in interstate economic, trade, credit, currency, customs and payment agreements and unions. In addition, the results of regulation of foreign economic activity in each individual country also affect the state and development of international economic relations.

All of the above fundamentally characterizes the content and field of action of modern IEOs and their features.

2. Objects and subjects of IEO in market conditions

Objects and subjects of IEO, in principle, do not differ from those within the national market economy. New quantitative and qualitative aspects characterize their multiplicity. The objects of IEO are primarily goods and services traded in international trade, the volume of which currently exceeds 8 trillion. dollars /2/. An important feature here is the stability and scale of trade flows. The exchange of goods and services is characterized by large volumes, breadth of assortment, differentiation in quality, and, as a rule, greater competitiveness.

The subject of IEO is direct connections in specialization and cooperation in the field of production and scientific and technical work. The movement of production factors between countries has acquired particular importance, although, as noted, there are a number of obstacles to this in world economic relations. This includes, first of all, the movement of capital into different forms, international use of financial and credit resources, international labor migration, exchange of intellectual property.

Multilateral and diverse cooperation between countries and international organizations in the field of ecology and in solving other global problems should be highlighted as a special object. More features in IEO subjects. But here, as in a market environment in general, relations between partners from different countries are primarily connections at the level of private firms, enterprises, individual entrepreneurs, which form the supporting basis of world economic contacts, with the necessary freedom of choice. Almost for most countries with market economy this means that business entities do not require any special conditions or permits to conduct foreign economic activity; for them there is no fundamental difference between the domestic and foreign markets.

However, their marketing task becomes more complicated: constant study of the foreign market, the current and future situation on it, comparative assessments of domestic and international conditions and partners are required. The role and volume of macroeconomic analysis is significantly increasing. At the same time, in many cases the subjects of IEO are government agencies: directly government and other government bodies at various levels (central, regional, municipal), as well as state-owned enterprises and organizations. There are different types of government participation:

direct implementation of operations by central ministries and departments;
regional and municipal authorities, including targeted purchases and sales of products on the foreign market;
granting powers to individual enterprises, firms, commercial and banking structures, including private ones, to carry out specific operations and carry out certain foreign economic transactions;
guaranteeing export-import operations. Finally, the role of IEO subjects is international organizations, in particular the UN system, especially when providing financial and credit assistance and investing funds in individual projects. Large-scale activities in the field of IEO are also carried out by transnational corporations and international associations. The role of these IEO subjects is all the more significant in the capital market, financial, credit and foreign exchange resources.

3. Principles and features of the IEO mechanism

The market for its participants is a set of direct mutually beneficial agreements with equal partners, aimed at meeting the needs for goods and services, providing the necessary resources, factors of production and allowing them to improve their own economic situation, make a profit. The fact that the parties are citizens or legal entities of other countries fundamentally changes little for IEO subjects. When positioning on the global market, the same principles and rules apply as for the domestic market /3/.

The basis of the activities of the participants of the IEO and the mechanism of the latter is the marketing approach. A potential exporter, in particular, needs to know exactly the needs, inclinations and preferences of buyers, the state and prospects of the market and its corresponding segments in the country where he is going to export his products. For this, as already noted, analysis of the sales market alone is not sufficient; it is necessary to study, evaluate and forecast the macroeconomic environment (economic, climatic, environmental, sociocultural, moral, legal, religious, ethnic, psychological and political) conditions.

Reliable information about the demographic, geographic, socio-psychological characteristics of their foreign buyers makes it possible to more or less accurately predict the possible demand for exported products, the amount of foreign exchange earnings, and the profitability of the export operation. This applies to fairly large and stable transactions, long-term contracts and does not always apply to one-time, individual contracts and small batches of external supplies. Although in this case, minimal information is necessary. Isn’t that what “shuttles” do, offering tempting and cheap goods to foreign and domestic buyers, often not of the highest quality.

Similar work is also necessary when importing, although it is somewhat simpler and smaller in scope, since it mainly covers the commercial part of the operation and concerns the domestic market.

To carry out an effective export operation that guarantees the planned foreign exchange earnings within the stipulated time frame, the supplier must work out different options for the distribution of goods: methods and routes of transportation, the possibility of using the infrastructure of the country and the importing company, the feasibility of involving intermediaries, and, if necessary, creating its own sales network of sales offices, distribution , dealer structures, shops, warehouses, etc.

To promote goods to the foreign market or imported goods, a flexible combination of advertising methods, the development of individual sales, material and monetary incentives for intermediaries and own sellers will be required. The pricing policy, payment system and commercial credit should create conditions that are attractive especially for foreign as well as domestic clients purchasing foreign goods and services.

Of course, the most important component of foreign economic activity, especially necessary in the field of international economic activity, is competition analysis. It should be specially emphasized that in the IEO, in the international market, special importance is attached to the requirements to exclude unfair competition and prevent abuse of a dominant position in the market. This is all the more important since competition in international trade is much tougher than in the domestic market.

To reliably identify and assess the competitiveness of products and competitors’ positions, and determine one’s comparative advantages, entry into the foreign market must be preceded by a study of competitors’ products, including taking into account consumer tastes and preferences of a given market segment, as well as the general picture of the activities of competing firms (the so-called corporate analysis ): economic and financial situation, image, goals in a specific market, features of production activities and management, marketing methods used, possible strategic decisions. The issue of using non-price competition options deserves special attention. The task of positioning and mastering a market niche is extremely relevant in conditions of fierce international competition.

The IEO mechanism requires ensuring marketing policy resulting from competition analysis in terms of planning future goods and services, i.e. developing and implementing a concept for modernizing today’s products and creating new products based on indicators life cycle in its international application. This applies to the product itself, its packaging, trademark, service conditions, etc.

The inclusion of a company in world economic relations must be accompanied by an economically favorable combination of resources used for export production. The competitiveness of an enterprise in an international economic environment can be ensured, all other things being equal, if there are advantages in the availability and low cost of resources, production technologies, and information means.

Since enterprises - consumers of resources and the population of any country also purchase imported products, an important issue is a reasonable combination in production and in the consumer market of domestic and imported products and resources. Issues of international production, scientific, technical, investment cooperation, attracting foreign labor, and financial and credit funds need more careful study.

At the same time, it should be taken into account that the world economy and international economic relations have specific features that are reflected in the characteristics and features of the functioning of the mechanism of world economic relations. First of all, what has already been noted is the volume of exchange, which exceeds the size of the internal trade turnover of any country. A large number of entities are involved in the IEO, which is not comparable to the domestic market.

Product and brand competition is very large-scale and more severe. As a result, the total power of the influence of the world market on individual national markets is very significant (of course, with sufficient openness of the domestic economy). As a result, the international division of labor has an increasing impact on the internal division of labor in countries, which changes the structure of national economies, the volume and composition of internal commodity exchange transactions.

It can be argued that the market mechanism of IEO is more advanced in terms of economic feasibility and objectivity of the pricing process, formation and use of other business tools. It is no coincidence that the prices of world commodity markets act as one of the criteria in the formation of prices in the national economy and are an indicator in determining the feasibility of participation in the international division of labor, IEO.

The features of international economic relations as a sphere of market relations, including their mechanism, also arise from other significant points mentioned partially above.

Firstly, this is the spatial scale of the world economy, which determines the significant distance between sellers and buyers, and therefore the increased role of the transport problem and associated costs. The latter may become an obstacle to establishing foreign economic relations and concluding specific transactions.

Secondly, less mobility, that is, mobility of resources, which primarily concerns land and natural resources, in particular minerals, tied to location. The mobility of labor resources is also limited, although they are more mobile, especially now. The reduction in resource mobility is often influenced by government intervention (migration rules, bans on the sale of land to foreigners, restrictions on foreign investment and the activities of foreign firms, protectionism in foreign trade).

Thirdly, the use of national currencies in international exchange complicates settlements for foreign economic transactions and requires the presence of a foreign exchange market. And the latter involves the organization of currency control, the introduction of one or another system of currency regulation.

Fourthly, international standardization and certification of products are becoming an important independent factor, the fulfillment of the requirements of which is associated with additional costs, sometimes quite significant.

These circumstances determine the peculiarities of the IEO market mechanism and encourage their participants to make adjustments to the principles and methods of their market policies.

On the one hand, emerging opportunities to enter foreign markets pose the task of adapting the entire marketing complex to the conditions and characteristics of the economic environment in the partner country. At the same time, standard and simple techniques and decisions that ensure clear and controlled implementation of the adopted options.

On the other hand, the seller, and even more so the manufacturer, has the task of finding and implementing the best organizational form of its foreign economic activity, which takes into account, along with the conditions and factors inherent in the domestic market, the features of international economic activity noted above. In addition, the risk factor associated with the degree of economic, social and political instability in the partner country cannot be ignored. The importance of the risk factor increases even more with deep forms of IEO (creation and operation of foreign and joint ventures, investment projects, production and scientific and technical specialization and cooperation, etc.)

Finally, another significant aspect of the IEO mechanism is the information environment. Even in trade and economic transactions, participants need reliable and comparable information to justify and make a decision, and to ensure reliable control over the progress of its implementation and results. This is all the more necessary when establishing long-term production, scientific and technical ties, organizing joint activities, implementing investment projects, and choosing partner companies.

The latter involves the use of information with a certain set of data, with their methodological unity and homogeneity, by enterprises and firms entering the IEO. International unification of accounting and reporting will solve this practical problem. The unification of macroeconomic indicators, national and international statistics will also play an important role.

Summary

IEO is the sphere of market relations between countries, determined by the international division of labor and economic isolation of partners. The features of IEOs are related to their specificity as international ones and stem from the particularly large size of the economic space, limited mobility of production factors and certain types of resources, and the actions of special economic instruments. The objects of IEO are goods and services, as well as resources involved in international exchange, and the subjects are private firms and individual entrepreneurs; government agencies; government bodies at various levels, enterprises and institutions; international organizations, institutions and corporations. The IEO mechanism is dictated by the market nature of relations and is not fundamentally different from the one operating within countries. It involves a marketing approach. The features of this mechanism are determined by the specifics of the IEO (the international nature of relations, territorial remoteness, the use of special monetary and financial instruments).

Basic Concepts

IEO is a system of economic relations between the economies of different countries, based on the international division of labor.

IEO OBJECTS - goods, services and material, monetary and labor resources that are the subject of international exchange.

IEO SUBJECTS are economically isolated parties engaged in international exchange.

IEO MECHANISM is a system of economic instruments, organizational measures and institutions that ensure the implementation of IEO.

Literature

Brief foreign economic dictionary-reference book. M., MO., 1996, p. 102.
Foreign Economic Bulletin, 1996, No. 1.
Market Rules., M., MO., 1993.

Chapter 3. External factors of economic growth. Role, system of indicators and assessments

The place and role of IEO in the development of the national economy.
Indicators characterizing the role of foreign economic factors.
Economic interdependence. National and international economic security

1. The place and role of the IEO in the development of the national economy

Now, perhaps, no one will argue that any country can develop normally without foreign economic relations. As you know, the main problem of human society is how to fully satisfy people's needs with limited resources. Meanwhile, the unlimited growth of needs in the course of the historical process is an immutable fact and the most general law. In most countries, it is impossible to do everything and a lot due to conditions and resources from the standpoint of economic feasibility. At the same time, the range of needs of the population is growing rapidly, and the number of material and spiritual goods and various services we need is also increasing.

Any normal satisfaction of them is practically impossible without constant, widespread exchange between regions, countries, and without international economic relations. And today it is no longer possible to produce and create many goods and services without an international pool of efforts, funds and resources due to the often colossal costs and the need to use a wide variety of resources. It is indisputable that in a small country with limited natural (and some often none at all), human and financial resources, relying only on them, it is impossible to satisfy even the necessary modern needs of the population.

To prove this, references to the great Smith, Ricardo and, if you like, Marx, whose theoretical views on the problem were discussed in Chapter 1, are not needed. The fact is self-evident. The economic meaning of exchange between peoples, international economic relations and foreign trade, in particular, has been convincingly explained by science. The international division of labor and the resulting IEO allow each country to reduce production costs and save resources. Well, why, we say, following the scientists, does Russia, for example, have its own banana production? Although it is possible to create plantations with an artificial climate, etc. Is it necessary to grow beets in Brazil? Such a question is now a misunderstanding for anyone. But not so long ago, here and then in China, the slogan “reliance on one’s own strength” was proclaimed. It’s better to do what we can do cheaper and better, having everything we need, taking advantage of favorable conditions. Life has given an unequivocal answer - it is necessary to use the advantages and benefits of international exchange; only in this way can one ensure the satisfaction of a wide variety of needs, steadily expanding the range of goods and services offered to the population. And this applies to both small and large countries. Hence the role and place of IEO in the development of the economy of individual countries.

Over the decade (1986-1995), the value of international trade increased by approximately 1.6 times. In terms of pace, this (annual growth of 8-10% in 1994-1996) significantly exceeded the growth of world production. According to the WTO, in 1995, world exports of commercial services were estimated at $1,170 billion and goods at $4,890 billion.

Among exported goods, the first place (11%) belongs to computers, leaving behind agricultural products, cars and chemicals /1/. International capital movements have increased even more rapidly in recent years. In 1995 alone, foreign direct investment increased by almost 40%, reaching $315 billion /2/. These data indicate the scale of international exchange.

In our time, any, even the largest and richest country, international exchange, foreign trade, everything that we attribute to IEO, are vital to ensure a modest, and even more so a normal, everyday human existence. A better life, as we in Russia have now experienced in practice, is simply impossible without this. We are, of course, not talking about Snickers and diapers, although they are not superfluous. To use favorable conditions, to more fully include all factors and resources in order to do more, more varied, better and more reliable for people.

To develop and enrich the needs of everyone and at the same time not to senselessly squander natural, material, spiritual and intellectual wealth, not to “reinvent the wheel” - this is the meaning, significance and prospects of IEO, foreign trade, their objective role in the development, provision of material and spiritual wealth of an individual, a country, a global community.

The mentioned “theories” and practical attempts at “self-reliance”: doing everything yourself, not depending on anyone - the bright future of communism can be brought closer by growing corn in the North, and bananas in the Moscow region! Isn’t it better, more reliable, more logical and cheaper to collect good quality wheat in Russia and exchange it through foreign trade for Latin American bananas and coffee? There are fewer expenses and the supply is more convenient, and there is a larger variety of goods. This is how we can schematically explain the essence and significance of foreign trade and international economic relations in the modern world. This is the logical economic and practical basis of world economic relations, IEO in the present and future.

2. Indicators characterizing the role of foreign economic factors

As has been proven, IEO and foreign trade are needed by any country. But how can we more or less accurately assess their importance for the national economy and quantify the role of the external factor in the national economy? In statistics, including international ones, it is used for this purpose. relative indicator comparison of the volume of foreign trade of a country with its domestic production: volume of foreign trade/volume of domestic production.

Comparison of the relevant data in comparable value terms (single currency) allows us to judge the importance of the foreign economic factor for the national economy and its dynamics over a certain period. It is clear that in small countries (fewer resources, the diversity of natural conditions is limited), this indicator is higher - a lot is imported from abroad in exchange for export, while in large countries it is lower - their own production is more diverse and significant. So, in the early 90s. in Belgium, for example, the indicated value reached 190%, Switzerland and Hungary - 160%, Bulgaria - 110%, etc. In developed medium-sized countries of Europe: Germany, France, Great Britain - 50-70%; large countries of the world: USA, India, Brazil, Canada, China - 20-30%, etc. In the former USSR in the 50-60s. this figure was 4-6% in 1985-1987. it reached 14%. IN Lately in Russia it is close to 22-25%, and according to data for 1996. exceeded 30% (although this is due to a significant drop in domestic production in 1991-1996).

Today, the calculation of this indicator is simple - the volume of foreign trade (in dollars) for the corresponding period refers to the value of GDP, also recalculated from domestic prices into dollars. All this data is available in official statistics, published, in particular, in Russia by the State Statistics Committee. A characteristic feature of modern economic development is the increasing role of the foreign economic factor for all countries: over the past 30 years, this indicator has almost doubled for most countries.

According to experts, in the first decade of the next century, the ratio of foreign trade turnover to domestic production of large countries, including Russia, will reach 35-40%. But this means that every fifth or sixth product purchased by the population, enterprises and firms of the country will be imported. At the same time, it should be noted that this indicator does not give an idea of the impact of the entire set of MEO on the national economy, because it takes into account only foreign trade. It is no coincidence that experts from international economic organizations and other specialists are now working to supplement it. In particular, it is intended to supplement the numerator of this indicator with the amount of foreign investment and the volume of national production carried out using foreign licenses and know-how.

It is clear that thereby the assessment of the role of the external factor will be clarified and will increase somewhat, and in some places significantly. The development of foreign trade and its importance for the economy as a whole, individual industries and regions are also assessed using a number of other indicators accepted in international statistics and research. This is, in particular, the value of foreign trade turnover (and separately exports and imports) per capita.

On average in the world in 1996, it was close to $400, in the USA - 4800, Germany -11000, Japan -10200, France - 8700, England - 7200, etc. In Russia in the same year, the volume of foreign trade per capita was $1,004, of which $598 for exports and $406 for imports. Russian figures are significantly lower than in the above countries.

The advantage of this indicator is that it can be calculated for individual regions of the country, economic sectors, and even for specific enterprises and types of products. This makes it possible to take into account and compare the participation of regions, firms, and industries in foreign economic relations, to identify reserves and prospects. The latter also applies to foreign trade activities of, say, constituent entities of the Russian Federation - territories, regions, republics. For example, in such an industrialized region as Sverdlovsk region, including Yekaterinburg, the corresponding figure, calculated according to indicative statistics for 1995, was about 710 dollars (including 395 for exports and 315 for imports), i.e. it was approximately 30% lower than the average across Russia.

It is customary to say in this regard: there are large reserves. Although it should be taken into account that these are quantitative indicators, behind which it is necessary to see the qualitative side: is it possible to achieve significantly more with a given structure of foreign trade (the share of goods and main product groups in foreign trade turnover), when, in particular, raw materials and energy resources dominate exports? ? Of course, the latter is also related to the structure of the economy of the country as a whole and its individual regions. The answer to the question posed is clearly negative: the possibilities for sustainable, long-term growth in the volume of Russian foreign trade are quite clearly limited by the non-reproduction of natural raw materials and energy resources, which account for 4/5 of Russia’s exports. This, in turn, limits the amount of foreign currency that can be used for import purchases.

The situation is the same in many other countries where products of natural origin predominate in exports. Achieving large volumes of foreign trade turnover and expanding its range of products is not a one-time event, but the result of a consistent long-term economic strategy that requires large investments. But the focus on large-scale international exchange is a win-win, because it makes it possible to expand the set and increase the number of various consumer goods provided to the population and used in the national economy.

At the same time, opportunities are created for tangible savings of resources (material, labor, investment, financial, intellectual). In a market economy, expanded product and geographic diversification of foreign economic relations also contains a positive incentive to increase competition, and therefore has an impact on the economic and quality indicators of goods and services, and the formation of full-fledged consumer demand. A similar indicator is applicable to assess the role of international capital flows for countries as a whole, individual regions and industries.

The average per capita flow of direct investment was in 1996. about $135 with approximately the same distribution between inflows (66.7) and outflows (68.3), which was slightly larger. At the same time, the five largest industrial countries (USA, Germany, Japan, Great Britain and France) accounted for more than 2/3 of the total increase in the influx of foreign direct investment, or almost $400 per capita of these countries, while in Russia it was less than $10 per person. It is not difficult to conclude that in the first case, the predominant part of direct investments from abroad fell on manufacturing industries, modern production in radio electronics, communications, and computer equipment.

And in Russia, the overwhelming share of foreign direct investment in industry was in the fuel and energy complex /2/. Thus, here, too, to assess the quality and effectiveness of IEO, in addition to general quantitative data, information about the geographic and sectoral structure of investments from outside is needed.

The combination of internal and external factors of economic growth, the role of foreign trade for individual industries on the scale of the national economy, regions, enterprises and firms from firms, as well as in the context of product groups, types of goods and services are reflected in the indicators of export and import quotas /3/. Export quota (Eq) - the ratio of export volumes and domestic production (in kind or comparable value). A fairly high export quota is a favorable indicator of the saturation of the national economy with relevant products and the competitiveness of domestic goods on the international market. Moreover, if this applies to finished products, highly processed products, and high-tech services.

In developed industrial countries, the export quota for products of mechanical engineering, electrical engineering, radio electronics, automotive, aerospace and other manufacturing industries reaches an average of 25-40%. The export quota for some industries and goods in Russia is very high: for crude oil - 25-30%, natural gas -18-20, timber -10-15%. But in this case, these indicators speak more about the shortcomings of our economy - after all, these are non-renewable resources, moreover, raw materials and fuel of the lowest degree of processing. It is hardly promising to focus on close integration into the world economy with such an export structure.

The task is to consistently increase the export quota of manufacturing industries using modern technology. Enterprises producing weapons and aerospace equipment have such opportunities. The inclusion in international exchange, the role of the latter in meeting the diverse needs of the population, and market saturation is evidenced by the statistical indicator - import quota (IQ), i.e. the ratio of the volume of imports and internal resources(sum of domestic production and imports) in physical or comparable value terms: Ikv = I/In.pr + I.

In any country there are many goods that are purchased entirely from imports (in Russia, for example, coffee, pineapples, bananas, etc.) and even more that complement domestic production, some very significantly. Today, in almost all countries, the population practically feels the importance of imports - many of the goods they purchase are imported from other countries. For example, in Belgium, every four out of five cans of beer sold in a store are imported.

And in Russia today there is a similar situation, primarily with regard to consumer goods, food and industrial goods, but to a large extent also with regard to machinery and equipment. These two product groups account for the overwhelming (almost 4/5) part of the country's imports, which in 1995 amounted to almost 11.5% in relation to GDP. In relation to Russia, it can be stated that this indicator indicates obvious positive aspects that are also characteristic of other countries: expansion of the range, an increase in the number of goods and services offered, greater choice for consumers, and the stimulating influence of competition.

But there are also negatives - a reduction in domestic production due to its initial lack of competitiveness, the impact of an excessive increase in imports on price dynamics. Finally, at a certain stage, there arises a significant and unjustified dependence of certain sectors of the market and the economy as a whole on imports, a sharp reduction and cessation of which, under exceptional circumstances, can lead to catastrophic consequences. For large countries, this situation is hardly acceptable.

It is impossible not to take into account the known limits of import growth, determined by foreign exchange earnings from exports and the impossibility of an unlimited growth of external debt. For Russia, this would also mean, given the current structure of foreign trade, a disproportionate increase in the export of resource goods. This aspect should also be taken into account in the foreign trade policies of similar countries. Similar to foreign trade, quota indicators for inflow and outflow of foreign investment are calculated: in general, by industry and region; types - straight, portfolio; forms - public, private, international. This allows us to evaluate their role and place in comparison with domestic investments.

Finally, most of the indicators considered can be used to study and evaluate international labor migration as total, specific, and shared. Their differentiation is justified: for the country as a whole, regions, industries, taking into account professions, ages, and qualifications of the migrating workforce.

Special attention should be paid to the indicators of the share of imported products in domestic trade turnover, in particular for consumer goods. Taking it into account has great economic and social significance, must be taken into account from the standpoint of ensuring independence and preventing external economic and political pressure. So, according to press estimates, in 1994-1995. Imports accounted for about 1/3 of the turnover of consumer goods in Russia, and in large cities this share reached 50-60%. For such a country, the indicated value of this indicator is unfavorable. It reflects a sharp reduction in domestic production, an unreasonable flood of the market with not always good-quality goods from unreputable suppliers, and can be extremely dangerous in the future. Systematic consideration of these indicators, primarily for foreign trade, foreign investment in general across major industries, regions and product groups allows us to focus on a better balance of foreign economic exchange, ensuring greater benefits, improving the socio-economic climate, foreign economic activity and economic development in general. . This will create Better conditions For active participation countries in world economic relations for the future. This, naturally, cannot but affect the entire IEO system as a whole.

3. Economic interdependence. National and international economic security

The development and deepening of the international division of labor, the scale and role of IEOs put the problems of interdependence of countries on a practical footing. Today it is extremely difficult, if not impossible, to name a country in the world with complete economic independence. In fact, this is due to economic and political isolation. Albania was a more or less distant example of this kind. But this did not and could not bring anything good to its residents, but only significantly reduced consumption opportunities, living standards, and limited resource conditions and sources of development.

It is no coincidence that the abandonment of such a course became inevitable. And this example only confirms the objective, independent of someone’s desires, need for international exchange, IEO, which was shown in Chapter 1. U big countries the desire for greater (but not complete) independence had (as in its time in the USSR, China and India) greater reason given the availability of various resources, but even in this case it led to a narrowing of consumption, more was dictated political reasons. In short, complete economic independence is a distant and unreliable past or a myth.

At the same time, many, and especially developing countries, oppose their dependence in the case of exporting a single or several primary products, as well as when one country acts as a partner (buyer and supplier). Examples of this kind can be cited in a number of countries in Latin America and Africa, which were often monocultural exporters (citrus fruits, coffee, cane sugar, etc.).

Thus, according to research, in 13 countries of Latin America and Africa one product or one group of goods (coffee, cocoa, sugar, cotton, iron ore, metal ores, etc.) accounted for from 56 to 90% of all exports in the late 80s gg. /4/. In most cases, the main trading partners of such countries are developed industrial countries, where their products are mainly exported. At the same time, in some countries (for example, 4 countries in Africa and Mexico, from 44 to 86% of the export market was accounted for by one country (USA, UK, Japan, France or Saudi Arabia). There is only one way out - diversification of both exports and imports, if possible.

A long-term strategy of protectionism is unlikely to be fruitful. A factor in reducing the danger of economic dependence and its consequences in modern conditions is the strengthening of the interconnection of the economies of partner countries, when they find themselves uninterested in monopoly dominance, and the violation of stable ties means losses for each of the parties.

This fits well into the general thesis about the advantages and benefits of the international division of labor and exchange. At the same time, IEOs should fully serve the diversification and stable functioning of national economies, providing conditions for mutual stimulation. Thus, we reach a modern interpretation of the principle of national and international economic security. The first refers to the creation and maintenance at the national level of the necessary and sufficient conditions for the sustainable, progressive development of the country’s economy, social, environmental, political, cultural, legal and psychological components.

This, naturally, presupposes the formation and full use of foreign economic relations and international economic relations to solve this problem. International economic security consists of creating and ensuring the functioning of the direct system of world economic relations, including IEO, as well as the interaction of national economies and their main blocks, ensuring the sustainable economic development of the world community as a whole, its regions and the national economies of countries. It can be argued that achieving the goals of international and national economic security is possible only on the basis of further development and deepening of the international division of labor, sustainable and large-scale world economic exchange and interaction of national economies, and the elimination of artificial obstacles on this path.

Summary

Foreign economic factors play a certain role in the development of the national economy of any country. These include various forms of IEO. For small countries their importance is very great, for large ones - less. The role of foreign economic factors in the development of all countries is increasing.

To assess the role and place of foreign economic factors in general, in individual industries, regions and productions, a number of economic and statistical indicators are used:

the ratio of foreign trade turnover and domestic production;
volume of foreign trade and foreign investment per capita;
export and import quotas and capital investment quotas.

The development of IEO will lead to increased interdependence of countries, changing the concepts of dependence and independence. The growth of world economic relations, the interaction of national economies, and international economic relations determine the principles of national and international security.

Basic Concepts

FOREIGN ECONOMIC FACTORS - various types and forms of world economic relations and international economic relations that influence the economic development of the country.

SYSTEM OF INDICATORS OF THE ROLE AND PLACE OF EXTERNAL ECONOMIC FACTORS IN ECONOMIC DEVELOPMENT - a set of economic and statistical indicators that characterize the dynamics and structure of the country's economic development and their role in its economy.

ECONOMIC INTERDEPENDENCE OF COUNTRIES - strong economic interrelation of countries based on IEO and interaction of national economies.

Literature

Foreign Economic Bulletin. 1996, N. 1.
World Investment Report. 1996. U N.. NY Gen. 1996.
Brief foreign economic dictionary-reference book., p. 64, 180.
D.D. Daniels, Lee X. Radeba. International business, p. 140-141.

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Budgetary accounting of inventories in a budgetary institution

The article will consider the procedure for budgetary accounting of material reserves by budgetary institutions that are not recipients of subsidies as part of the implementation of state (municipal) assignments in 2011.

General provisions

The procedure for budgetary accounting of material inventories is regulated by Orders of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for State Authorities (state bodies), bodies local government, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (hereinafter - Instruction N 157n) and dated 06.12.2010 N 162n "On approval of the Chart of Accounts of Budget Accounting and Instructions for its Application" ( further - Instruction No. 162n).

Let us recall that Instruction No. 157n contains general provisions on accounting for budgetary, government and autonomous institutions, including accounting for inventories. In development of this regulatory act, Instruction No. 162n has been developed, intended for use:

State authorities (state bodies);

Local government bodies;

Management bodies of state and territorial extra-budgetary funds;

State (municipal) government institutions;

State Academies of Sciences;

Other legal entities, in accordance with the legislation of the Russian Federation, exercising budgetary powers of recipients of budgetary funds;

Budgetary institutions, before the adoption by federal executive authorities, constituent entities of the Russian Federation, and local self-government bodies of a decision to provide them with a subsidy from the relevant budget of the budgetary system of the Russian Federation in accordance with clause 1 of Art. 78.1 BC RF.

Accounting object

Inventories and inventories include items used in activities budgetary institution for a period not exceeding 12 months, regardless of their value, finished products, goods for sale. From 01/01/2011, the following material assets are classified as material reserves, regardless of their cost and service life (clause 99 of Instruction No. 157n):

Forest roads subject to reclamation;

Bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft equipment;

Ready-to-install building structures and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.);

Equipment requiring installation and intended for installation. Equipment requiring installation includes equipment that can be put into operation only after its parts have been assembled and attached to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. In this case, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation work;

Disabled equipment and means of transportation for the disabled;

Precious and other metals for prosthetics;

Special equipment for research and development work, purchased under contracts with customers to ensure compliance with the terms of the contracts before transferring it to the scientific department;

Special purpose material assets.

In accordance with clause 21 of Instruction No. 162n, the following grouping accounts are used to account for transactions with inventories:

0 105 30 000 “Inventory - other movable property of the institution”;

0 105 40 000 "Inventories - leased items."

Accounting for transactions with material inventories is carried out on the following accounts:

Account name

Accounting object

"Medicines and

dressings -

other movable property

institutions"

Medicines, components, endoprostheses, bacterial

drugs, serums, vaccines, blood,

dressings, etc.

0 105 32 000 "Products

food - other movable

property of the institution"

Food products, food rations,

milk formulas, therapeutic and preventive nutrition

"Fuel and lubricants

materials - other

movable property

institutions"

All types of fuel, combustibles and lubricants:

firewood, coal, peat, gasoline, kerosene, fuel oil,

autol, etc.

"Construction Materials

Other movable

property of the institution"

All types of building materials:

Silicate materials (cement, sand, gravel,

lime, stone, brick, tile), forest

materials (round timber, lumber, plywood and

etc.), construction metal (iron, tin, steel,

zinc sheets, etc.), metal products (nails,

nuts, bolts, hardware, etc.),

sanitary materials (taps, couplings,

tees, etc.), electrical materials

(cables, lamps, sockets, rollers, cords, wires,

fuses, insulators, etc.), chemical

Mosquitoes (paint, drying oil, roofing felt, etc.)

and other similar materials;

Ready-to-install building structures

and parts (metal, reinforced concrete and

wooden structures, blocks and prefabricated parts

buildings and structures, prefabricated elements);

equipment for heating, ventilation,

sanitary and other systems (heating

boilers, radiators, etc.);

Equipment requiring installation and

intended for installation. To the equipment,

requiring installation includes equipment

which can only be put into effect

after assembling its parts and attaching

to the foundation or supports of buildings and structures,

as well as sets of spare parts for such

equipment. The equipment includes

and instrumentation or other

devices intended for installation as part of

installed equipment, and others

material assets necessary for

construction and installation works

0 105 35 000 "Soft

inventory - other

movable property

institutions"

Linen (shirts, shirts, dressing gowns, etc.);

bed linen and accessories (mattresses,

pillows, blankets, sheets, duvet covers,

pillowcases, bedspreads, sleeping bags, etc.);

clothing and uniforms, including workwear

(suits, coats, raincoats, short fur coats, dresses,

sweaters, skirts, jackets, trousers, etc.); shoes,

including special ones (boots, boots, sandals,

felt boots, etc.); sportswear and shoes

(suits, boots, etc.); other soft

inventory.

Special clothing includes special

clothing, special shoes and safety

accessories (overalls, suits, jackets,

trousers, dressing gowns, short fur coats, sheepskin coats, various

shoes, mittens, glasses, helmets, gas masks,

respirators, other types of special clothing).

Soft inventory items are marked

financially responsible person in the presence

the head of the institution or his deputy and

accounting employee with a special stamp

indelible paint without damaging the appearance

subject indicating the name of the institution,

and when releasing items for use

additional marking is carried out

indicating the year and month of issue from the warehouse.

Marking stamps must be kept

from the head of the institution or his deputy

0 105 36 000 "Others

material reserves -

other movable property

institutions"

Special equipment for scientific research

and development work acquired

under contracts with customers to ensure

fulfillment of the terms of contracts before transferring it

to the scientific department;

Young animals of all types of animals and animals on

fattening, birds, rabbits, fur animals, bee families

regardless of their cost;

Young offspring if available in institutions

draft animals;

Planting material;

Reagents and chemicals, glass and chemical glassware,

metals, electrical materials, radio materials

and radio components, photographic equipment, experimental

animals and other materials for educational purposes

and research works, precious

and other metals for prosthetics, as well as

disabled equipment and vehicles for

disabled people;

Household materials (electrical

light bulbs, soap, brushes, etc.), stationery

supplies (paper, pencils, pens, refills

Returnable or exchange containers (barrels, cans,

boxes, glass jars, bottles, etc.), such as

free (empty), and with material

values;

Feed and fodder (hay, oats, etc.), seeds,

fertilizers;

Books and other printed products, except

printed products intended for sale,

as well as library collections and blank products

strict reporting (securities forms,

receipt books, holograms, certificates,

diplomas, certificates, work books

(inserts for them), etc., manufactured

typographically in the form approved

legal act of the authority containing the number,

series with a degree of protection and special

requirements for their storage, issuance and destruction

Spare parts for repairs

and replacement of worn parts in machines

and equipment, vehicles, facilities

production and household equipment;

Special purpose materials;

Other material reserves

0 105 37 000 "Ready

products - other

movable property

institutions"

Products manufactured in an establishment for purposes

0 105 38 000 "Products -

other movable property

institutions"

Material assets acquired by the institution

for sale

0 105 39 000 "Markup

for goods - other

movable property

institutions"

Trade markup (discount)

"Construction Materials

Lease items"

Building materials that are the subject

0 105 46 000 "Others

material reserves -

leased items"

Other inventories that are the subject of

financial lease agreements

The Letter of the Ministry of Finance of Russia dated December 29, 2010 N 02-06-07/5396 contains a table of compliance with the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n"On approval of the Instructions on budget accounting" (hereinafter - Instruction N 148n), the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia N 162n. Us. 47 shows a table of correspondence between Charts of Accounts for budgetary accounting for inventory accounting used in 2010 and 2011.

Chart of accounts for budget accounting for accounting of inventories used in 2010 and 2011

Chart of accounts 2011
Instructions N 157н and N 162н
	Account number	Account number
Material
	Material movable property institutions	Material items
Medicines and dressings facilities
Food
Fuels and lubricants materials
Construction materials
Soft inventory
material

Markup on
products

Acceptance of inventories for accounting

budget inventory accounting

Inventories are accepted for accounting at actual cost. At the same time, determining the actual cost of inventories depends on the conditions for their receipt. So, the actual cost of inventories purchased for a fee, are recognized (clause 102 of Instruction No. 157n):

Amounts paid in accordance with the agreement to the supplier (seller);

Amounts paid to organizations for information and consulting services related to the acquisition of material assets;

Customs duties and other payments related to the acquisition of inventories;

Remunerations paid to the intermediary organization through which the inventories were purchased, in accordance with the terms of the contract;

Amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance. If the supplier's accompanying document indicates several items of material inventory, then the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of inventory in their total cost;

Amounts paid for bringing inventories to a condition in which they are suitable for use for the intended purposes (working, sorting, packaging and improvement technical characteristics received reserves not related to their use);

Other payments directly related to the acquisition of inventories.

According to paragraph 103 of Instruction No. 157n, if a budgetary institution carries out centralized procurement of inventories and (or) trade (production) activities, then the costs incurred for the procurement and delivery of inventories to central (production) warehouses (bases) and (or) consignees, including delivery insurance, may not be included in the actual cost of purchased inventories, but relate to the costs of the financial result of the current financial year provided that this procedure is reflected in its accounting policies.

The actual cost of inventories when they are manufactured by the institution itself determined based on the costs associated with the production of these assets (in the manner determined in the accounting policies of the institution). The indicated cost does not include the amount of general business and other similar expenses, except in cases where they are directly related to the acquisition (manufacturing) of inventories.

The actual cost of inventories remaining with the institution as a result of disassembly, disposal (liquidation) of fixed assets or other property is determined based on their current market value on the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them into condition suitable for use.

The posting of material inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier invoices, etc.) (clause 22 of Instruction No. 162n). In cases where there are discrepancies with the data in the supplier’s documents, a Materials Acceptance Certificate is drawn up (f. 0315004).

Accounting for transactions involving the receipt of inventories is carried out in accordance with the content of the business transaction:

In the journal of transactions on the disposal and transfer of tangible assets - in terms of transactions of acceptance for accounting of materials, goods at the generated actual cost (in the amount of actual investments) and transactions to increase the actual (book) cost of materials (equipment accounted for as part of materials, etc.) p.) for the amount of actual costs for their additional equipment and modernization;

In the journal of settlement transactions with suppliers and contractors or in the journal of settlement transactions with accountable persons - in terms of transactions for the receipt of inventories at the actual cost of their acquisition (manufacturing);

In the journal for other transactions - for other transactions of receipt of inventory items.

Analytical accounting of material inventories is carried out by their groups (types), names, grades and quantities in the context of financially responsible persons and (or) storage locations.

Analytical accounting of material reserves, food products, young animals and fattening animals is carried out on cards for quantitative and total accounting of material assets (f. 0504041).

Analytical accounting of food products is maintained in the Turnover Statement for Non-Financial Assets (f. 0504035). Entries in the turnover sheet for non-financial assets are made on the basis of data from the Cumulative Sheet for food receipts (f. 0504037) and the Cumulative Sheet for food consumption (0504038). Every month, turnover is calculated in the Turnover Sheet for non-financial assets and balances at the end of the month are displayed.

Records of broken dishes are kept by financially responsible persons in the Broken Glass Registration Book (f. 0504044).

Analytical accounting of young animals and fattening animals is carried out by species and age groups (fattening animals - only by species) in the Animal Registration Book (f. 0504039).

Analytical accounting of finished products and goods transferred for sale is carried out separately.

Financially responsible persons keep records of material reserves in the Book (Card) of accounting for material assets (f. 0504042, 0504043) by name, grade and quantity.

The forms of the specified budget accounting registers are approved by the Order of the Ministry of Finance Russia dated December 15, 2010 N 173n"On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their application."

Transfer and write-off of inventories

Accounting for transactions on disposal and transfer of inventories is kept in the journal of transactions on disposal and transfer of non-financial assets.

Reflection in the accounting of operations for the movement of material reserves within the institution, their transfer into operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

Request-invoice (f. 0315006);

Menu-requirement for issuing food products (f. 0504202);

Statement for the issuance of feed and fodder (f. 0504203);

Statement of issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials and food products is carried out on the basis of:

Menu requirements for issuing food products (f. 0504202);

Statements for the issuance of feed and fodder (f. 0504203);

Statements of issuance of material assets for the needs of the institution (f. 0504210);

Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel;

Act on write-off of inventories (f. 0504230);

Act on the write-off of soft and household equipment (f. 0504143), used for the write-off of soft equipment and utensils. In this case, the dishes are written off on the basis of the data from the Warehouse Registration Book (f. 0504044).

Disposal (issue) of inventories is carried out at the actual cost of each unit or at the average actual cost. The chosen method must be fixed in the accounting policy and applied continuously throughout the financial year.

The accounting unit for material inventories is selected by the institution independently in such a way as to ensure the formation of complete and reliable information about these inventories, as well as proper control over their availability and movement (clause 101 of Instruction No. 157n). The chosen method for determining a unit of material reserves must be fixed in the accounting policies of the budgetary institution. Depending on the nature of material reserves, the order of their acquisition and use, a unit of material reserves may be an item number, a batch, a homogeneous group, etc.

The disposal of inventories in the amount of natural loss is carried out on the basis of acts reflecting the expenses of the current financial year, and the disposal of inventories as a result of thefts, shortages, losses - on the basis of properly executed acts reflecting the cost of material assets to reduce the financial result of the current financial year with the simultaneous presenting the amounts of damage caused to the guilty persons.

Correspondence of accounts for receipt and disposal of inventories

We present the correspondence of accounts for accounting for material inventories, based on Appendix 1 to Instruction No. 162n.

	Account number
	by debit	on loan
Acceptance of objects for accounting material stocks received in in kind for compensation of damage, caused by the guilty person
Posting of materials received from liquidation of fixed assets and remaining at the disposal of the institution
Formation of initial cost inventories based on several contracts with suppliers, orders (notices)
Acceptance of inventories for accounting (excluding finished products) for based on the formed factual cost
Capitalization of inventories (except for finished products) according to generated value according to the contract with the supplier, order (notice)
Capitalization at market value excess inventories, identified during inventory
Acceptance for accounting of gratuitously received inventories
Acceptance of inventories for accounting, remaining at the disposal of the institution for results of dismantling work during the repair of fixed assets
Transfer of finished products to use in the activities of the institution (for own needs)
Internal movement of material reserves between financially responsible persons in the institution
Capitalization of inventories in the amount their actual value, formed economically (not for sale)
Acceptance of finished products for accounting production costs
Free transfer of material
Contribution to the authorized capital of material
Write-off of spent materials reserves, natural loss of material reserves within established standards based on supporting documents
Transfer of inventories to production (creation) of objects fixed assets, intangible or non-produced assets, other material reserves during execution works, provision of services
Implementation of redundant and unused inventories (except finished products):
Accrual of income from sales by price sales (including VAT)
Accrual of buyer's debt materials on taxes subject to transfers by budgetary institutions to the budget in cases established tax legislation of the Russian Federation
salable inventory
Write-off of sales expenses material inventories (by type of expense)
Write-off of inventory losses, fallen into disrepair due to natural and other disasters, dangerous natural phenomenon, disaster
Write-off of inventories due to identified shortages, thefts, other losses attributed to the perpetrators:
Accrual of debt for identified shortages, thefts, other losses, attributed to the perpetrators (reflected at market value)
Write-off from balance sheet value material reserves (reflected at book value)
Acceptance of finished products for accounting
Sales of finished products completed works (services provided) according to actual cost
Write-off of natural loss of finished goods products