The improvement of theoretical approaches to estimation of efficiency and planning of foreign economic activity on the enterprise

У статті розглянуто динаміку експортно-імпортних операцій Сумської області та проаналізовано її основні показники. Обґрунтовано необхідність урахування процесу ціанування зовнішньоекономічної діяльності підприємства для ефективного розвитку міжнародної діяльності регіону. Розроблено поетапну методику формування стратегії щодо розвитку зовнішньоекономічної діяльності підприємства.International trade is the most prevalent form among the existing forms of foreign economic activity. It is an international exchange of goods and services. The main subjects of international trade are enterprises. The process of planning and implementation of international economic activity which is established effectively has a direct impact on the development of export potential of the region and the country. Justification of the theoretical approaches to estimation of efficiency and planning of processes of foreign economic activity on the enterprise. During writing the work were used the following methods: the method of observation, the method of analysis and synthesis, the dialectical method, method of comparison, the method of induction and deduction, and the method of synthesis. Basic results of the research. In the article is considered the dynamics of export-import operations of the Sumy region and are analysed its basic indexes. The impact of international trade of enterprises on the development of export potential of region is substantiated. In the article is conducted the comparison of opinions of different scientists about the process of planning of foreign economic activity of enterprise. Scientists’ opinions are generalized and stage-by-stage methodology of forming and realization the development strategy of foreign economic activity of enterprise is worked out. In particular this methodology includes six stages: analysis of the condition of foreign economic activity of enterprise; determination of strategic aims and task of development; construction of the system of criteria, priorities of directions and possible scenarios of development; working on the development of select strategy; realization of plan of development; control over the implementation of the strategy developed. Each stage is described in detail and has practical recommendations. More expedient process of organization of foreign economic activity of the enterprise is offered on the basis of review and analysis of literary source, That will create possibilities for planning of the financial providing, exposure of problem moments on all stages of such activity