UDC 657.6:339.137.2 /.17 | DOI: https://doi.org/10.31617/zt.knute.2018(101)08 | ||
BARABASH Nataliia, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORСID ID: 0000-0002-1011-527Х |
PhD Economics, associate professor of the Department of Financial Analysis and Audit of Kyiv National University of Trade and Economics 19, Kyoto str., Kyiv, 02156, Ukraine |
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RIPA Tetiana, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORCIDID: 0000-0002-0490-9321 |
Lecturer of the Cyclic Accounting and Marketing Commission of the College of Trade and Economics of Kyiv National University of Trade and Economics 2/4, Lvivska str., Kyiv, 03115, Ukraine |
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ANALYTICAL PROCEDURES FOR THE AUDIT
OF THE COMPETITIVENESS OF TRADE ENTERPRISES
The article grounds the necessity to assess the level of competitiveness. The place and role of analytical procedures in the audit of the competitiveness of trade enterprise, as well as the specifics of their application at all stages of the audit, are investigated. The main methodological approaches to the application of such analytical procedures as «estimation of the financial condition of the trade enterprise», «assessment of the competitive position of the trading enterprise in the commodity market»and «assessment of the competitiveness of the trading enterprise»are presented.
Keywords: trade enterprise, economic activity, competitiveness of goods, competitiveness of trade enterprise, audit, analytical procedures, efficiency, financial stability.
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