Research and improvement of the regulation of the customs division’s activity at Tropik LLC
Students Name: Kolos Anna-Khrystyna Oleksandrivna
Qualification Level: magister
Speciality: Management Сustom Activity
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2023-2024 н.р.
Language of Defence: ukrainian
Abstract: In the modern world, where international trade is developing rapidly, the effectiveness of customs control at enterprises is essential for the smooth and legal movement of goods across the customs border. The customs unit of the enterprise plays an important role in logistics and trade, as well as in compliance with customs legislation. The customs unit is a structural unit of the enterprise responsible for carrying out customs control and other tasks related to the movement of goods across the customs border. Regulation of the activities of the customs unit includes organizational, legal, technical and other aspects of customs unit management to ensure the implementation of customs procedures and compliance with their requirements. Regulation of the activities of the customs unit for the enterprise is an important component of strategic management and ensuring its successful functioning in the global economic environment. The goal of regulating the activities of the customs unit is to ensure the legal and efficient movement of goods across the customs border, compliance with customs legislation and minimization of the risks of violations and fines. The object of research of this master’s qualification work is Tropik Limited Liability Company. The subject of research is the improvement of the regulation of the activities of the customs unit of Tropik LLC. The goal of the research is to study and improve the regulation of the activities of the customs unit of Tropik LLC. During the writing of the work, a review of literary sources and normative legal acts on the problem of regulating the activities of the customs unit was carried out. The general characteristics of Tropik LLC, its management system, were described, the diagnostics of production and economic and foreign economic activities of Tropik LLC were carried out. The analysis of influencing factors for the problem was carried out and the existing problems of regulating the activities of the customs unit of Tropik LLC were identified. A comprehensive measure for regulating the activities of the customs unit of Tropik LLC was developed, its characteristics and economic justification. The analyzed and singled out factors regulating the activity of the customs division of Tropic LLC are complicated by a number of problems that arise in the process of the enterprise’s foreign economic activity, in particular: 1) an imperfect mechanism of state regulation of the activities of the customs division of Tropic LLC; 2) lack of a system for evaluating the activities of the customs division of Tropic LLC. The recommended comprehensive measure to improve regulation of the customs division of Tropic LLC provides for: 1) improvement of the regulation mechanism of the customs division of Tropic LLC; 2) implementation of the system for evaluating the activities of the customs division of Tropic LLC. The general goal of improving the mechanism for regulating the activities of the customs division of Tropic LLC includes a number of strategic and operational goals aimed at improving the efficiency and competitiveness of the enterprise. It consists in creating optimal conditions for effective and uninterrupted international trade, which will contribute to the sustainable development and success of Tropic LLC. Improving the mechanism for regulating the activities of the customs department will help Tropic LLC: avoid violations of customs rules and legislation, which can lead to significant fines and other legal consequences; to optimize the logistics processes of moving goods across the border; reduction of difficulties in customs clearance and control. The main task of the implementation of the evaluation system of the customs division of Tropic LLC is to establish an effective mechanism of control, analysis and improvement of the company’s customs division. The performance evaluation system will help to evaluate and ensure the optimal functioning of the customs department in order to make the activities of the customs department more transparent, efficient and in line with the requirements of the modern international business environment. The main advantages of such a performance evaluation system include: identifying and eliminating deficiencies in the work of the customs department; ensuring high quality and safety of goods during customs clearance; motivation for employees of the customs department to increase productivity and achieve set goals. The developed project measure to improve the regulation of the activities of the customs division of Tropic LLC is aimed at solving the identified problems by introducing new technologies, optimizing logistics processes, improving the qualifications of personnel and creating an effective control system. The implementation of this project aims to improve the quality and speed of customs clearance, reduce the risks of violations of customs rules and increase the overall productivity of the customs department. The project measure developed with the requirements of modern business is progressive and aimed at increasing the efficiency of the customs division of Tropic LLC and strengthening its position in the global business environment. Key words - regulation, customs division, customs activity, assessment system, regulation mechanism. List of used literary sources: 1. Marmaza, O. I. (2015). Theoretical aspects of regulation as a function of management. Pedagogical sciences: theory, history, innovative technologies, (7), 462-469. 2. Serhiyko, O. V. (2015). State regulation and management in the field of entrepreneurship: content and functions. Private law and entrepreneurship, (14), 157-160. 3. Babenko, V., & Gizhevsky, V. (2019). Customs regulation of foreign economic activity in Ukraine: history and modernity. Recommended for publication by the Academic Council of the KROC University of Economics and Law (protocol No. 2 dated December 16, 2019), 52. 4. Lomeiko, Y. A. (2015). Customs regulation and control in the context of external economic relations development in Ukraine. Actual Problems in Economics, (166), 75. 5. Velichko, K. Yu., Nosach, L. L., & Pechenka, O. I. (2019). Peculiarities of customs regulation of foreign economic activity in the context of European integration direction. Economic strategy and prospects for the development of trade and services, 1(29), 109-122