Some aspects of business value management are considered. Important attention is paid to the management of the tax burden and its impact on the level of economic security. Taxation is a combination of economic (financial) and legal relations, reflecting the compulsory, irrevocable and gratuitous withdrawal of part of the income of legal entities and individuals to the state budget and local authorities. A company’s expenses are recognized as a reduction in economic benefits resulting from the disposal of assets (cash, other property) and (or) the occurrence of obligations, which leads to a decrease in the capital of this company, with the exception of a decrease in deposits by decision of the participants (property owners), and therefore for an economic entity taxes represent a significant part in the structure of all its expenses. Competent tax planning using legal methods of tax optimization contributes to the successful conduct of business in a modern market. On the example of a large business association, the analysis of indicators of the tax burden on basic taxes in dynamics over a number of years is carried out and conclusions are made about the effectiveness of tax planning.
Аннотация: в последние десятилетия все больше внимания уделяется анализу и разрешению проблем становления и развития теории и практики управления организациями как ключевому фактору обеспечения их жизнедеятельности, в частности, исследованию закономерностей в области общего, стратегического и административного менеджмента. Статья сфокусирована на изучении и объяснении такого значимого направления в теории и практике современного менеджмента промышленных предприятий, как административное управление. Рассмотрен процесс зарождения и формирования системы административного управления в США, странах Западной Европы и Юго-Восточной Азии. Особое внимание уделено процессу становления системы административного управления в сложных реалиях российского бизнеса в течение XX века и в современных условиях. Показано, какие задачи на современном промышленном предприятии позволяет решать система административного управления.
Khorev A. I., Padalkin V. Y., Prygunkov A. M. Evaluating the effectiveness of the use of fixed assets defense enterprises (by the example of JSC "Concern 'Sozvezdie'"). Vestnik VSUET [Proceedings of VSUET]. 2016. no. 3. pp. 395-400. (in Russian).
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