Business performance assessment in the customs audit activity

Abstract

Customs administrations began appreciating the activities of the business enterprises, seeking to gain the status of the authorised economic operator. In order to implement this, the need of the exploration of business performance appeared, at the same time paying attention to the aspects of the international trade supply network. Reviewing the empirical literature of business performance assessment issues, it can be said that emphasize different researches aspects. After conducting the analysis of the EU customs audit’s model, used for the assessment of business enterprises activities, the evaluation of this model has been introduced, its fundamental drawbacks lying in the identification of the appropriate indicators of the activities’ assessment have been revealed. The aim of research is to identify the most important and the most risky areas of business performance assessment carrying out customs audit. This paper seeks to encourage a debate in the academic and practitioner communities regarding the main elements of business performance measurement systems.