Cost and tax accounting in industries of processing and storage of agricultural products (by the examples of the grain elevators)

The article is devoted to the issues of cost and tax accounting organization at the grain elevators dealing with storing, drying and processing of the grain. Because of the grain elevators are not related to the large enterprises, the author has substantiated an opportunity of organization in them tax accounting within cost accounting with corrections for taxation aims. It will suffer to reduce the expenses of double-accounting management. Tax accounting proposal method is recommended by the author for small enterprises using processing and storage of agricultural products, where the cost and tax accounting differences minimized.