TAX ASPECTS OF ENTERPRISE COST MANAGEMENT

被引:0
|
作者
Proskura, K. P. [1 ]
Zynoviev, G. O. [1 ]
机构
[1] Kiev Econ Inst Management, UA-03057 Kiev, Ukraine
来源
关键词
cost management; tax load optimization; accounting; managerial accounting; cost accounting; calculations of the product prime cost;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The article analyzes the problems of finding the optimal balance between the enterprise costs and its profits aiming at optimization of its income tax value. The cost management system at an enterprise is considered, and the ways of its improvement are offered, in particular, it is suggested to form the optimization mechanism for the cost-profit ratio as a subsystem of the mentioned system.
引用
收藏
页码:255 / 262
页数:8
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