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BUSINESS INFORM №1-2019

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39

Section: Economics of Enterprise
UDC 657.1+ 658.5.012.1
Voloshan I. G., Volkovska I. V.
The Accounting and Tax Policy in the Management of Business Processes of Industrial Enterprises (p. 273 - 278)
The article is aimed at defining elements and factors of influence of the accounting and tax policy on formation of accounting and information system of industrial enterprise. It is proved that the accounting and information system of enterprise depends on its economic activity, i.e.: totality of internal and external business processes, which are the objects of accounting; parameters of the accounting policy of enterprise, which determine the composition, structure of information system, channels of information, and information communications. The factors of influence on the size of tax payments and the choice of the optimal tax policy are systematized according to the generally recognized aspects. The structure of a uniform accounting policy for enterprise is proposed, which consists of four sections: general provisions; accounting policy for bookkeeping purposes; accounting policy for tax purposes; accounting policy for managerial accountance purposes.
Keywords: business process, management, industrial enterprise, accounting and information system, accounting policy, tax policy.
Fig.: 1. Tabl.: 1. Bibl.: 8.

Voloshan Iryna G. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Business Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Volkovska Iana V. – Candidate of Sciences (Economics), Lecturer, Department of Accounting and Business Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Reference to this article:
Voloshan, Iryna G., and Volkovska, Iana V. (2019) “The Accounting and Tax Policy in the Management of Business Processes of Industrial Enterprises.” Business Inform 1:273–278.

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