The article presents a system of factors that allow for a qualitative analysis and reflection of the specific features of the sustainable development of light industry and textile enterprises. Studies on the nature and importance of export and import activities at light industry enterprises, an in-depth study of the problems of improving the accounting of foreign trade transactions, and the development of practical recommendations are given. The internal potential of light industry enterprises, including the characteristics of production processes, organizational and management factors, innovative activities, measures taken to promote exports, optimize imports, and ensure foreign trade balance in general, and balance analysis, etc. are analyzed. The factors of sustainable development for the presented enterprises should be taken into account when justifying their development strategy.