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Features methodical maintenance of management accounting tax calculations

Annotation

The article describes the features of methodical maintenance of management accounting system assessments. Under the methodological support refers to the tools necessary for the implementation of the administrative accounting process tax payments in the company. The first essential tool is the development of specific synthetic and analytical accounts management accounting to reflect information on types of taxes, and on activities of the economic entity. Data on the group's accounts management accounting is reflected in the accounting records developed. They are the basis for the formation and filling of the internal management reporting tax calculations required to provide information about the status of tax payments for the reporting period, senior management of the economic subject. Detailed information on the management accounting tax calculations allows considering tax payments not just in total but also separately by tax types and by each area of activity of the economic entity, which will make more informed management decisions for each of the areas. In carrying out verification procedures, such detailed data on tax calculation allows quickly identify mistakes, inaccuracies and modern to respond to them and to assess their financial implications for the company.

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