Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. So, in each state privileges on taxes which allow to organize in the best way by use of tax planning business can be established. It is represented that the institutionalism is indissoluble with the taxation as in the taxation there are institutes, customs, for example, regarding check of conscientiousness of the taxpayer, use of the special tax treatments and the habits, so at many businessmen and the companies became a habit earlier to pay taxes, to form an overpayment on taxes for the purpose of decrease in risks of additional accrual of penalties, others opposite, created a habit of a conclusion of the capitals abroad to low-tax territories for the purpose of decrease in the tax load. One of the topical problems is the problem of choosing the optimal structure of capital, i.e. determination of the ratio of own and long-term borrowed funds. Production reserves in the Russian accounting system are either goods purchased for later sale, or raw materials used for production.
For a financial manager, stocks are immobilized funds, i.e. funds withdrawn from circulation. Without such an immobilization is indispensable, however, indirect losses should be minimized. To minimize the costs of maintaining current stocks at the proper level, the approach based on the concept of the optimal order (delivery) order is used. In the theory of inventory management, special models have been developed to determine the volume of one order lot and the frequency of orders.
|Imprint||Glasstree Academic Publishing|
|Copyright||2018, Sergey Kaledin|
|Copyright License||Standard Copyright License|
|Product Details||8.27 x 11.69 Standard Color Glossy Perfect Bound|
|Page Count||42 pages|
|Type of Publication||Monograph (standalone)|
|Peer Review Status||Double blind, Completed|