ЗАСТОСУВАННЯ АКРЕДИТИВУ В ОБСЛУГОВУВАННІ МІЖНАРОДНИХ РОЗРАХУНКІВ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ УКРАЇНИ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 1
Abstract
S.O. Kushnir, A.A. Moiseyeva. Using of letters of credit in the maintenance of international payments of the agricultural enterprises of Ukraine. The letter of credit in the modern practice of international payments is one of the main forms, which ensures their implementation. First of all, the use of this form of payment in international practice is necessary because it guarantees the receipt of payment for goods delivered and minimizes the risks of default by partners. Relevant today is the proliferation of the use of such forms of payment as letter of credit also to enterprises of the agricultural sector. The subjects of research are aspects of using of the letter of credit in international payments of the Ukrainian agricultural enterprises. A research objective is to the rationale for the use of the letter of credit in international calculations of agricultural enterprises. Research results. In this article were analyzed the main types letter of credit, and highlights the main advantages and disadvantages of its application in transactions between exporters and importers. The main advantages of using of the letter of credit is to guarantee that the payment will be made only if the beneficiary will provide all the necessary documents confirming the fulfillment of its obligations within the agreed terms; international legal security, which enables the use of a letter of credit in any country; the possibility of cooperation with foreign partners. The disadvantages of using a letter of credit is high cost, complex mechanism of implementation and low awareness of business entities. Determined that the most attractive financial tool for payments is the letter of credit with deferred payment, which allows obtain financing on more favorable terms than the usual classic credit. An analysis was conducted of the current state and prospects for the use of the letter of credit by Ukrainian enterprises. Today, instruments of international payments, as the letters of credit in Ukraine is still not quite common. In a further development it is necessary more actively to attract importers and exporters to cooperate with this type of international payments, and to introduce new proposals to improve conditions in agriculture. Sphere of results application. Results of the study will contribute to the further spread the letter of credit among Ukrainian agricultural enterprises. It will increase the competitiveness of the national economy and output of the agricultural sector to a higher level of development. Key words: credit, payments, beneficiary, bank, importer, exporter, postfinancing, agriculture.
Authors and Affiliations
С. О. Кушнір, А. А. Моісеєва
Keywords
Related Articles
- EP ID EP253934
- DOI -
- Views 135
- Downloads 0
ЕКОЛОГІЧНИЙ ПОДАТОК ЗА СКИДИ ЗАБРУДНЮЮЧИХ РЕЧОВИН У ВОДНІ ОБ’ЄКТИ В СИСТЕМІ ФІСКАЛЬНОГО РЕГУЛЮВАННЯ ВОДОКОРИСТУВАННЯ УКРАЇНИ
Yarotska O.V. Еcological tax for discharges of pollutants into water bodies in system fiscal regulation of water use Ukraine. The priorities resizing rates of environmental tax on discharges of pollutants into water bodi...
ОРГАНІЗАЦІЯ УПРАВЛІННЯ ВИТРАТАМИ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ХАРЧОВИХ ПІДПРИЄМСТВ ЗА ЦЕНТРАМИ ВИТРАТ ТА ЦЕНТРАМИ ВІДПОВІДАЛЬНОСТІ
Voloshina V. Organization of cost management of operating activities of food companies by cost centers and responsibility centers. In the article the modern aspects of cost management operating food businesses by cost ce...
ТУРИСТИЧНИЙ ПРОДУКТ ЧИ ПОСЛУГА: ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ БАЗИС ДОСЛІДЖЕННЯ ДЕФІНІЦІЙ
Moіseеva N.I. Tourist product or service: theoretical and methodological basis for the study of definitions. The author's vision of the notion that a tourist service is an object of economic and social relations, the nee...
ОЦІНКА СИСТЕМНИХ ХАРАКТЕРИСТИК СТАЛОГО РОЗВИТКУ АГРАРНОГО ВИРОБНИЦТВА
E.A Boyko. The аssessment of system characteristics of sustainable development of agrarian production. It has been established that steel production is a complex and multifaceted category for which it is not possible to...
ОКРЕМІ АСПЕКТИ ОЦІНКИ ЕНЕРГОЕФЕКТИВНОСТІ ГАЛУЗІ РОСЛИННИЦТВА
D.V. Shiyan. Separate aspects of energy efficiency assessment of crop production. In sex the problems of evaluating the effectiveness of energy costs in crop production. The aim of this work is to analyze the dependence...