Russian Federation
Lipeck, Lipetsk, Russian Federation
Lipeck, Lipetsk, Russian Federation
The article considers the factors of value added as a result of industrial and economic activity of the enterprise. Provided examples of calculation of the various options of calculating value added, depending on the level of rates of income tax and social contributions.
sales revenue, cost, value added, income tax, social enterprise development
1. Grafov A.V. Innovatsionnye tsikly i zakonomernosti razvitiya khozyaystvuyushchikh sistem / A.V. Grafov. Vestnik Belgorodskogo gosudarstvennogo tekhnologicheskogo universiteta im. V.G. Shukhova. - 2011. - № 1. - S. 131-136.
2. Grafov A.V. Otsenka finansovo-ekonomicheskogo sostoyaniya predpriyatiya / A.V. Grafov. Finansy. - 2006. - № 7. - S. 64.
3. Grafov A. V. Kriterii i pokazateli effektivnosti predprinimatel´skoy deyatel´nosti v usloviyakh rynochnoy ekonomiki / Grafov A.V.. Vestnik INZhEKONa. Seriya: Ekonomika. 2010. № 1.
4. Grafov A. V. Formirovanie normativov rentabel´nosti dlya otsenki finansovo-ekonomicheskogo sostoyaniya predpriyatiy/ A. V. Grafov, L. Ya. Avrashkov. Auditor. 2011. № 2.