Accounting and analytical support for overcoming logistical barriers in international trade in hops and their processed products

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Abstract
Increasing the global competitiveness of domestic hop production is directly related to the effectiveness of its export supply management. The purpose of this study is to develop elements of accounting and analytical support that allows enterprises of the hop-producing subcomplex to identify, evaluate and level key logistical barriers in foreign markets. The article substantiates the thesis that traditional cost accounting models do not fully reflect the complex impact of logistical barriers on the final cost and profitability of export operations. Using methods of comparative analysis, classification and systematization, the main categories of barriers are identified. As a result, an adapted model for accounting and calculating the total logistical cost of an export shipment is proposed, integrating the costs of overcoming the identified barriers. The practical significance of the article lies in the development of specific accounting recommendations and analytical indicators, the application of which will allow enterprises of the hop-producing subcomplex to make more informed pricing and marketing decisions, thereby increasing their stability in the international arena. The proposed tools contribute not only to an increase in operational efficiency, but also create an information base for an informed dialogue with government agencies on export support issues.

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