Assessment of indicators of "business costs" of participating enterprises in foreign economic activity

Abstract

The article is devoted to the study of the current direction of the customs service of the Russian Federation associated with the reduction of the administrative burden on business and the resulting costs of participants in foreign economic activity. Currently, there is a huge development of customs administration as part of the implementation of the "Strategy for the development of the customs service of the Russian Federation until 2030", due to the development of prospective customs procedures and technologies. At the same time, issues of further improvement of customs administration procedures and assessment of their impact on the activities of business structures and minimization of their costs related to customs formalities become very relevant. This makes it necessary to study theoretical issues of cost accounting and management and improve customs administration practices on this basis. The results of the analysis of the content and types of business costs in the sphere of foreign economic activity, based on which the concept of costs for the sphere of foreign economic activity is defined and the classification of these costs by the criterion of controllability is specified, are presented. Also the analysis of time and financial costs of participants in foreign economic activity was carried out, the methodology of their accounting in the sphere of foreign economic activity according to the methodology of the World Bank Doing Business was considered, recommendations for the use of indicators of "business costs" in the activities of the Federal Customs Service were developed.