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Налоговый Анализ

Author

Listed:
  • Лавренчук Елена Николаевна

    (Пермский филиал Высшей школы экономики)

Abstract

анализ методик, предлагаемых разными авторами, показывает, что при видимой схожести подходов и показателей, в каждой из них есть как достоинства, так и недостатки. Предприятие должно выбрать свои коэффициенты, самое главное, утвердить методику их расчета. В основе выбора могут лежать интересы различных групп пользователей налоговой информации (государство, топ-менеджеры, собственники).the methodologies analysis, offered by different authors, shows that even if the approaches and the indexes are alike, each one has its own advantages and disadvantages. Each firm is to choose its own coefficients, but moreover it should approve their calculating methodology. Interests of different types of tax information users (government, top-managers and owners) may underlie that choice.

Suggested Citation

  • Лавренчук Елена Николаевна, 2011. "Налоговый Анализ," Управление экономическими системами: электроннный научный журнал, CyberLeninka;Негосударственное образовательное учреждение высшего профессионального образования Кисловодский институт экономики и права, issue 25, pages 50-55.
    • Handle: RePEc:scn:007255:14873337
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