An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the need to develop optimization procedures, taking into account the specific features of organizations of food production. Carrying out optimization procedures by system and deductive methods provides for the development of a program of relevant measures. As objects of program activities, it is advisable to choose those for which the current tax legislation provides for the greatest number of benefits, and which will bring tangible economic benefits to organizations. The main objects are taxes: income, property, VAT, personal income tax, since each category of these has optimization opportunities for calculating the tax base and reducing the mass of tax payments to the budgets of the respective levels. A brief, meaningful title has been formulated for each program event, the essence of which directly affects the magnitude of such elements of the taxation system as the taxable base, tax payment terms, organizational and methodological parameters for tax calculation, accounting registers of accounting tax policy and others. Detailed explanations are given on individual optimization measures with an indication of regulatory legal acts that allow using a particular benefit or opportunity in taxation practice, and also lists the basic conditions for the application of the recommendations made. Particular attention is paid to the rules of registration of primary documents, as basic accounting units that change during the implementation of specific recommendations. The introduction of the recommended program of optimization procedures into the practice of tax management has a real prospect due to the low-cost financial resources for their implementation, but it will significantly increase the level of tax solvency of the processing organizations.

Information and instrumental support of business analytical procedures involves the selection of methods and the development of tools, which together constitute a methodological justification (scheme) for the formation of accounting information. The sequence of hierarchical procedures consists of evaluating strictly justified parameters and indicators, identifying deviations that characterize compliance with norms and standards, normative and planned values. It is proposed to carry out the algorithmization of procedures in accordance with the sequence of implementation of the main business processes, which includes four stages: procurement of materials, production of products, sale of products, determination of financial results. Due to the lack of a unified methodology for accounting for deviations for the purposes of indicative management in domestic practice, as well as to eliminate contradictions and shortcomings in the existing approaches, it is proposed to supplement the tools of the Standard-cost system with new accounting and analytical attributes. Enhanced systematization of the revealed deviations by their types (quantitative, qualitative and cost (monetary)) and by the stages of the implementation of business processes are provided by the developed multi-level analytical accounts and specific accounting records. Detailing by level and accounting for deviations make it possible to generate data with a high analytical capacity and using summarizing tools to obtain summarizing information for making effective management decisions. Implementation of the proposed information-instrumental approach in business analytical practice will provide an opportunity to proactively monitor the vector and level of deviations, identify the causes of their manifestations and those responsible, more accurately predict the results of efforts and take operational measures to ensure the proper level of achievement of goals in accordance with strategic and operational interests organization.

Traditional analytical tools are worked out in sufficient detail at a theoretical level and are methodologically formalized. However, the indicators used in practice do not have systemic unity and only fragmentarily take into account the features of economic activity. For the development of effective analytical tools of assess the raw material component, a system of five key indicators is proposed. The system includes two traditional indicators and three new ones. The formation of the final synthetic indicator is provided by ranking and rating the values of indicators object-wise, in space, in time and in general for organizations for the analyzed period. Testing of analytical procedures was carried out based on the materials of eight organizations of sugar production in the Voronezh region for the period 2012-2018, whichallowed identifying a certain lack of attention to the process from the management of organizations and to conclude that a systematic approach is needed not only to form key indicators, but also to rating organizations, that is, to build ratings based on the evaluation of all components of economic activity, which will increase the objectivity of analytical conclusions.

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