The article is devoted to the development of effective methods of accounting and financial reporting for export operations in enterprises of the agricultural sector. The study substantiates the need to integrate national accounting regulations (NAS/Accounting Standards) with International Financial Reporting Standards (IFRS), in particular IFRS 15 “Revenue from Contracts with Customers”, in relation to the accounting of agricultural product exports. It is shown that the implementation of a unified methodological model for accounting export operations, including revenue recognition, foreign currency accounting, and accounting for exchange rate differences, contributes to increasing the transparency of financial statements, reducing the risks of distortion of financial indicators, and strengthening the investment attractiveness of agricultural enterprises.

The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.

The article studied the reforms carried out in our country on the reform of the tax system, their results, the forms and importance of tax control in the further improvement of the tax system along with the scientific-theoretical views of foreign and domestic scientists. Proposals and conclusions have been made to ensure effective tax control.