METHODOLOGICAL FOUNDATIONS FOR ASSESSING THE EFFICIENCY OF A COMPANY’S FOREIGN TRADE OPERATIONS

Abstract

The article examines methodological approaches to assessing the efficiency of a company’s foreign trade operations under conditions of an unstable external environment, exchangerate volatility, and increasing risks in international transactions. Particular attention is given to a system of absolute and relative indicators that make it possible to evaluate the performance of export and import operations, as well as to compare them with domestic sales. The study systematizes the main methods used to analyze the efficiency of foreign economic activity, including comparative profitability analysis, assessment of currency efficiency, break-even point calculation, computation of integrated indicators, and application of the DuPont model. It is shown that the integrated use of these tools makes it possible not only to determine the financial outcome of foreign trade operations, but also to identify the factors underlying differences in efficiency across business areas. The need to take into account logistics, exchange-rate, tax, and contractual risks in managerial decision-making is substantiated. The conclusion is made that the proposed assessment system can be used to improve the validity of strategic planning, optimize the structure of foreign trade turnover, and select the priority directions for enterprise development.