APPLICATION OF TAX PRIORITIES IN MANAGEMENT ACCOUNTING

In the process of studying methodological approaches used in assessing tax burden, it was concluded that is advisable to use a comprehensive assessment costs their relationship with tax-dependent places expenditure, cost centers and responsibilities cause liabilities, this allows us expand cognitive value analysis profitability different species. The lack direct interdependence burden enterprises as economic entities objects management accounting system leads inability analyze level optimize amount expenditures. regard, identification justification principles selection responsibility for arise, increase informativeness these establish between specific taxes base formation. article highlights peculiarities formation information on expenditures, which make possible model mechanism system. Selected analytical indicators directly or indirectly affect payments are interrelated functional managers at levels. distribution expenses revealed, each object assumes part cost. A typical obtaining data managing expenditures from financial using methods considered. study relation enterprise has influenced search new forms evaluation results order apply them costs. existence interrelation entries, reflect accrual accounting, features accounting. As result accounts double entry, resource obtained basis primary documents sent an independent administrative accounts.