The influence of the expenses composition method on the reliability of taxable profit calculation of enterprises with long production cycle
Автор: Klushantsev D.V.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Творчество молодых ученых
Статья в выпуске: 5 (107), 2017 года.
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The article considers the research of the influence of expenses composition method on the reliability of taxable profit calculation on the example of the enterprises of the radio electronics industry. The comparison of the algorithms of taxable profit and profit from sales composition is presented. The influence of work in progress composition method on the calculation of taxable profit is analysed. Finally the article draws a conclusion that for purpose of tax calculation all cost items should be considered direct.
Taxable profit, profit from sales, industry, long production cycle
Короткий адрес: https://sciup.org/14875915
IDR: 14875915