Lebedev K.N.Financial University under Government of Russian Federation, Moscow, Russian Federation KNLebedev@fa.ru
Importance The article addresses accounting improvement at enterprises. Objectives The purpose of the research is to justify the refusal of generating the information in accounting that is unnecessary for management, amount of taxes determination and financial statements preparation purposes. Methods The study employs the evolutionary approach and the method of logical and historical unity. Results The findings show that an enterprise, unless it is prohibited by the regulator, can easily discontinue a separate accounting for VAT, permanent and timing differences, cost accounting for activities of its production units, without detriment to information supply for enterprise management and accounting purposes. The findings may be useful for improving the accounting at enterprises, enhancing the system of State regulation of accounting, and serve as a basis for further research in accounting optimization. Conclusions and Relevance The practice, theory and the regulator of accounting sphere demonstrate unwillingness and reluctance to consider changes in the environment of enterprises that lead to changes in the need for accounting data on the part of enterprise management. The stability of cost has a direct influence on the needs of the latter for information about cost accounting, and is determined by a simultaneous impact of a number of factors.
Keywords: VAT, permanent difference, timing difference, production records, accounting data
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