COMPARATIVE ANALYSIS OF THE CLASSIFICATION FEATURES OF COSTS (EXPENSES) FOR THE PURPOSES OF MANAGEMENT, FINANCIAL AND TAX ACCOUNTING

Abstract

The article provides a comparative analysis of various classification criteria by which costs are identified in management accounting and costs are recognized as expenses for financial and tax accounting purposes. In addition to the generally recognized cost classifications, the authors analyzed the industry features that affect the calculation. The principle of accuracy and reliability of the data that are generated in the accounting registers of management accounting on the basis of primary documents is associated with the need to provide objective information to the heads of departments of enterprises at different levels, as internal users. At the same time, management accounting information indirectly also reaches external users of reporting, since the results of cost formation, reflected in synthetic and analytical accounts of accounting and tax accounting in an integrated form, form the financial results of the company's activities, published in official reporting forms. Accordingly, the creation of a unified information base that meets the algorithms of both internal and external reporting is an effective tool for optimizing accounting and analytical processes in organizations. Conclusions are formulated about the most significant principles of consolidating the information base on costs to increase the flexibility and adaptability of accounting support for business analysis.