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The article is devoted to the features of receiving, accounting and auditing of a loan in foreign currency at the enterprise. The topicality of the topic is explained by the fact that ensuring the sustainable development of enterprises requires adequate financing at the expense of various components of equity capital, borrowed capital and loan capital, including lending in foreign currency. the share of balances for loans granted in foreign currency was 29% of the loan portfolio of commercial banks in 2021. This indicates the presence of lending in foreign currency and the need for research and scientific substantiation of the mechanism for obtaining, clearing and auditing loans in foreign currency. The object of the study is crediting, accounting and auditing in foreign currency at the enterprise. The purpose of the study is to substantiate the peculiarities of obtaining, accounting and auditing foreign currency loans at the enterprise to ensure complete and reliable information about the financial obligations of the enterprise. The methods of the study are analysis and synthesis, system analysis, statistical analysis to study the dynamics and structure of loans granted to enterprises by commercial banks in foreign currency, the dynamics of average annual interest rates on loans granted to enterprises. Conditional periods based on indicators of balances of funds for loans granted in foreign currency and the share of loans in foreign currency in the credit portfolio of commercial banks are determined. The first conditional period of development of lending in foreign currency lasted until 2008. It is characterized by a high and constantly growing demand for loans in foreign currency; the share of balances on loans granted in foreign currency was 59% in 2008, a decrease in the exchange rate and low interest rates for using loans in foreign currency against the national currency. The second conditional period of development of foreign currency lending began during the financial crisis of 2008. It is characterized by a 5 times decrease in the balances of loans granted in foreign currency due to the introduced institutional restrictions. Features of lending in foreign currency are determined. The sequence of audit stages of crediting in foreign currency at the enterprise has been developed. Conclusions – despite the institutional restrictions on lending in foreign currency introduced after the financial crisis of 2008, business entities form demand for loans in foreign currency from residents and non-residents. Accounting for loans in foreign currency has certain features and complexity compared to accounting for loans in national currency. Correspondence of accounting accounts for loans received in foreign currency according to typical operations: receiving a loan in foreign currency, accrual and payment of interest for using the loan, repayment or extension of the loan in foreign currency, revaluation of the loan in foreign currency and display of exchange rate differences.

The article is devoted to the analysis and assessment of the dynamics of indicators of the financial stability of road transport enterprises in Ukraine for the period 2013-2020. The research analyzed the market of freight transport in Ukraine and identified the main problems of the operation of road transport enterprises. The trends of changes in financial results of activity, the level of profitability and unprofitability were evaluated, the dynamics of capital investments of freight road transport enterprises were studied. Changes in non- current and current assets, equity and loan capital, amounts of receivables and payables were analyzed. The dynamics of individual sustainability indicators of enterprises were studied, the ratio of capital investments and depreciation deductions, current and long-term liabilities, the level of financial autonomy and general solvency was determined. According to the results of the study, it was established that depreciation deductions remain a limited resource for truck transport enterprises, and the share of capital investments is rather insignificant. The transport industry does not attract sufficient foreign direct investment to stimulate development and increase competitiveness in the market. The researched sector is quite closed to foreign capital and owners, and is developing mainly at the expense of domestic resources. As a result of the study, it was established that the activity of motor vehicle enterprises engaged in freight transportation is characterized by the dominance of the material intensity of the cost price, insufficient working capital, large amounts of receivables, a significant share of material costs in the structure of operating rooms, which forms a dependence on working capital and the settlement system at enterprises.

The article is devoted to substantiation of scientific and organizational approaches to the formation of the bases and elements of assessing the competitiveness of the national economy of Ukraine in the context of further globalization of economic processes. The object of study is the regulatory and methodological support for assessing the competitiveness of the national economy. The purpose of the work is the justification of modern mechanisms as effective means of regulating competitiveness in the formation of a long-term economic and social development strategy. The research method is a theoretical and logical justification of competitive processes at the macro level. The processes of the active introduction of Ukraine into world economic relations put forward the most important task - ensuring a long-term competitive position in international markets. The article summarizes the experience in the context of the role and place of the legislative base and effective factors in the system of assessing the competitiveness of national economies of different countries. It is proposed to amend the current legislation of Ukraine on competitiveness, taking into account new approaches in the definitions of such concepts as “competition» and “competitiveness» with a further emphasis on an essential understanding of these categories when determining the sequence of influence of various groups of factors and mechanisms on prioritizing national processes and tasks in the Strategy of economic and social development of Ukraine in the context of ensuring a long-term sustainable competitive position national economy in the context of further globalization. The results of the study can be implemented in the system of scientific foundations for the formation of the competition policy of Ukraine. Predicted areas for possible further research are the search for effective mechanisms for the formation of a competitive strategy for the national economy of Ukraine. KEYWORDS: COMPETITIVENESS, NATIONAL ECONOMY, GLOBAL COMPETITIVENESS INDEX, FACTORS OF NATIONAL COMPETITIVENESS.