Accounting and control of toll processing operations: economic efficiency and tax risks

Transformational processes in the global and Russian economy serve as a reason for business entities to search new ways of producing goods allowing most efficient use available resources. Toll processing (in international practice – tolling operations) allows expanding sphere agricultural formations and, thus, increasing their effectiveness. The complexity accounting taxation operations toll increases probability occurrence tax, accounting, legal risks, which justifies necessity develop methodology internal control these operations. authors analyzed results financial economic activities made conclusion about expediency operations, both an organization-conversion material supplier party. carried out theoretical research determined features processor organization, opposed organization. In process testing accounts, typical violations were identified, are related correctness processes, formation prime cost, taxable base income causes tax risks. developed “Toll processing” procedure its reflection fiscal accounting. following aspects formed basis methodological toolkit operations: information support; procedures; step-by-step approach based on preliminary risk analysis.