Keyword: «profit»

On the eve of large-scale changes in the tax system of the Russian Federation, the article makes an attempt to comprehend the innovation of 2023 in the form of an excess profit tax. Excess profit tax is not something new in world practice; examples of such mandatory payments have been known for more than 100 years. The main reasons for its introduction are an acute budget deficit and the receipt of excess profits by business entities in certain sectors of the economy. The amount of excess profit tax payments received into the budget of the Russian Federation was 6.27% higher than the expected amount, which can be considered evidence of the successful implementation of the innovation. The authors of the article, based on statistical data, analyze the reasons and results of the appearance of the excess profit tax in the Russian tax system, its advantages and disadvantages, and compare them with the upcoming changes in the corporate income tax.

The volume-costs-profit method is of great practical importance in studying the risks of financial losses of manufacturing enterprises from irrational management of current assets. The method is based on dividing production costs into conditionally fixed and conditionally variable parts. It is assumed that fixed costs remain unchanged in the relevant volume of production. Variable costs grow proportionally to the increase in production volume. The wide practical use of the method in risk management is hampered by the lack of an information base on production costs with grouping into conditionally fixed and conditionally variable components. The absolute majority of manufacturing enterprises at the present stage use professional accounting programs in accounting. Such programs contain special means of organizing extended analytical accounting, based on the set goal of subsequent analysis of accounting data. The article proposes a methodology for organizing the accounting of production costs with grouping into fixed and variable components by types of activity using the example of the crop production industry of agricultural organizations. The proposed method allows solving the information problem of applied application of the "volume-costs-profit" method. The methodology can be used to develop a special built-in or external program for management accounting and analysis of management parameters in the crop production sector of agricultural enterprises.