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Liburkina L. M.

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The Economic Essence of Logistic Communications in the System of Accounting and Control of a Company’s Foreign Economic Activity
Pochynok N. V., Liuba A. I.

Pochynok, Nataliia V., and Liuba, Andrii I. (2026) “The Economic Essence of Logistic Communications in the System of Accounting and Control of a Company’s Foreign Economic Activity.” Business Inform 1:405–414.
https://doi.org/10.32983/2222-4459-2026-1-405-414

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.4:339.9:656.7

Abstract:
The aim of this article is to study the economic essence of logistic communications within the system of accounting and control of a company’s foreign economic activity and to determine their role in ensuring the efficient management of international flow processes. The research conducted has allowed the identification of key aspects of organizational and informational support for logistic processes, encompassing material, financial, informational, and documentary flows, and to demonstrate their integrative impact on accounting, control, analysis, and tax planning. The article discusses the classification of logistic communications by content, duration, frequency of use, and participants in information exchange, which allows for a comprehensive assessment of the information environment of international supply chains and forecasting the impact of information flows on capital efficiency, contract execution, and regulatory compliance. Special attention is given to digital technologies for managing logistic communications, including ERP systems, electronic transportation platforms, RFID, blockchain, and big data analytics, which ensure accuracy, timeliness, and transparency of information exchange. The functional tasks of logistic communications are identified as integration, coordination, information-analytical, synchronization, control, risk management, investment-economic, and strategic functions, which affect the accuracy of financial reporting, the efficiency of tax planning, and the investment attractiveness of the enterprise. The obtained results allow logistic communications to be considered as an integrated system of organized interactions among participants in foreign economic activity, forming the basis for efficient management of international flows of capital, goods, and information. The relevance of this research is due to the need to enhance the efficiency of foreign economic activities of Ukrainian enterprises in the context of globalization, logistics digitalization, and the transformation of international supply chains.

Keywords: logistic communications, accounting and control of foreign economic activity, financial flows, information flows, logistics digitalization, ERP systems, enterprise competitiveness.

Fig.: 1. Tabl.: 1. Bibl.: 17.

Pochynok Nataliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Liuba Andrii I. – Postgraduate Student, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

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