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title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Problems of accounting and taxation in organizations of retail trade of motor vehicles
Creators: name: ÐÑÐ¸Ð¿Ð¸ÑÐ»Ð¾, ÐÐ°ÑÐ°Ð»Ð¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2018
Subjects: ÐÐ²ÑÐ¾Ð¼Ð¾Ð±Ð¸Ð»ÑÐ½ÑÐ¹ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑ
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description: The object of the research is Avto-Slavia 78, LLC, the main activities of which are automotive retail, car repair and maintenance services.
The subject of the research is the accounting and taxation rules that were formed at this stage in relation to the organizations of the dealer trade in motor transport.
The purpose of the master's thesis is to develop recommendations for improving accounting and tax procedures in organizations engaged in retail trade in road transport.
The paper discusses the features of accounting and taxation under Russian standards and IFRS regarding the organizations of retail trade in road transport. A statistical study of the Russian car market has been conducted.
The analysis of the financial statements of Avto-Slavia 78 LLC as of December 31, 2016, as well as a comparison of the results of operations with a similar company and the industry as a whole, was conducted. Drawn appropriate conclusions.
Were summarized the problems peculiar to accounting for the enterprises of retail trade in motor transport. For each problem put forward the direction of their solution. An assessment of the performance of the company based on an analysis of future cash flows is proposed.
Following the proposed methods will allow the development of an adequate dealer center policy in terms of accounting and taxation and increase its competitiveness.