Conceptual features of the implementation of economic analysis of small businesses

2018 ◽  
Vol 35 (2) ◽  
pp. 109-115
Author(s):  
O. A. Bank
Keyword(s):  
Economic Analysis ◽  
Small Businesses ◽  
Labor Process ◽  
Small Enterprises ◽  
Legal Form ◽  
Industry Affiliation ◽  
Main Activity

In the presented article, the author considers the features of the economic analysis of the activity of small enterprises for the rationality of their management. The key criterion by which an enterprise of any industry affiliation and organizational and legal form is referred to as a small one is the average number of employees involved in the labor process for the implementation of the main activity for the reporting period. 

scholarly journals IMPROVING THE MECHANISM FOR MANAGING THE FINANCIAL SUSTAINABILITY OF A SMALL BUSINESS ORGANIZATION

2019 ◽  
pp. 32-36
Author(s):  
M. R. Mamaeva
Keyword(s):  
Small Business ◽  
Crisis Management ◽  
Small Businesses ◽  
Financial Sustainability ◽  
Small Enterprises ◽  
Business Organization ◽  
Business Organizations ◽  
Legal Form

Managing financial sustainability is one of the key mechanisms of enterprise crisis management. The article discusses the features of managing the financial sustainability of small businesses that are characteristic of economic entities of a given legal form. The analysis of the peculiarities of ensuring the financial sustainability of small enterprises in Russia in modern conditions is carried out and directions for improving the mechanism for managing the financial sustainability of small business organizations are proposed.

Small Industry, Gimmicks and Moscow Statistics, or How the Small Russian Enterprise Came into the World (Russian Physiological Sketch, 1830-1840)

2009 ◽  
pp. 123-129
Author(s):  
Yu. Golubitsky
Keyword(s):  
Small Businesses ◽  
Statistical Data ◽  
Russian Enterprise ◽  
Small Enterprises ◽  
Business Practices ◽  
Way Of Life ◽  
The World ◽  
Small Industry ◽  
Xix Century

The article considers business practices of Moscow small industry in the XIX century, basing upon physiological sketches of N. Polevoy and I. Kokorev, statistical data and the classification of professions are also presented. The author claims that the heroes of the analyzed sketches are the forefathers of Moscow small businesses and shows what a deep similarity their occupations and a way of life bear to the present-day routine existence of small enterprises.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

High-tech business in crisis conditions: development trends of large, medium and small enterprises

2020 ◽  
Vol 18 (4) ◽  
pp. 48-58
Author(s):  
Vladislav V. Spitsyn ◽  
Alexander A. Mikhal'chuk ◽  
Anastasia A. Bulykina ◽  
Svetlana N. Popova ◽  
Irina E. Nikulina
Keyword(s):  
Small Businesses ◽  
Negative Impact ◽  
Service Industries ◽  
High Tech ◽  
Small Enterprises ◽  
Mathematical Methods ◽  
Crisis Period ◽  
Knowledge Intensive ◽  
Crisis Conditions ◽  
Medium And Small Enterprises

Leading world countries view innovative development and high-tech business as an opportunity to overcome economic stagnation and decline in economic growth. One of the modern trends in the analysis of high-tech development is the study of high-tech knowledge-intensive service industries and their development in times of crisis. The purpose of the paper is to identify patterns of development of large, medium and small enterprises in high-tech service industries in Russia during periods of crisis. Economic and economic-mathematical methods of analysis are applied to the formed samples of enterprises. The research period is 2013-2017. The financial indicators of enterprises were adjusted for the level of accumulated inflation in relation to 2013. According to results, large and medium-sized enterprises showed insignificant or weak significant positive dynamics of revenue during all years of the crisis period. The crisis period did not lead to a decrease in the revenue of these groups of enterprises. The acute phase of the crisis (2014-2015) had a pronounced negative impact on the group of small enterprises in all studied industries, but they successfully recovered in 2016-2017 and reached the pre-crisis level of revenue. The total revenue by industries and groups of enterprises in 2017 became higher than in 2013, and its growth rates were significant for many groups of enterprises, which indicates a successful overcoming of the crisis period and signs of growth in high-tech service industries. Our study shows the need for state support for small businesses in high-tech service industries in crisis conditions, and identifies the possibilities of adaptation of enterprises in these industries to an unfavorable external environment. Our results may be useful for the purposes of government stimulation of economic development in the current environment.

scholarly journals Work organization and economic analysis of the postharvest of an unique Hungarian product

2006 ◽  
Vol 12 (4) ◽  
Author(s):  
Á. Ferencz ◽  
M. Nótári
Keyword(s):  
Economic Evaluation ◽  
Economic Analysis ◽  
Work Organization ◽  
Great Plain ◽  
Point Of View ◽  
Economic Point ◽  
Plain Region ◽  
Main Activity ◽  
Break Even Point ◽  
And Storage

We have viewed a business in the south of the Great Plain Region from an economic point of view in 2004-2005. The main activity there is pear growing and storage. Four varieties of different time of ripening and storing are grown there. We have measured all the relevant activities, worked out a local normative and prepared a detailed technology. The economic evaluation was based on this data. Activities, like disinfection, pre-storage disinfection and selection, in-storing and out-storing, classification after storage, packaging, as well as loading trucks, were monitored by variety. Storage loss was determined and widely varied according to varieties, length of storage and time of out-storing. Different varieties resulted in different quality classes after storage. Price depended on the quality classes. Economic evaluation was carried out when all the relevant costs and revenues were known. Fixed and variable costs of storage were determined, break-even point was calculate and the market position of the product was evaluated.

scholarly journals 8.4. FINANCIAL SITUATION AND METHODS OF STATE INCENTIVES FOR MODERN SMALL BUSINESSES IN THE ERA OF DIGITAL TRANSFORMATION

2021 ◽  
pp. 206-209
Author(s):  
Ю.В. Мельникова ◽  
А.В. Шохнех
Keyword(s):  
Small Businesses ◽  
Financial Support ◽  
Digital Transformation ◽  
The State ◽  
Support Programs ◽  
Small Enterprises ◽  
Financial Situation ◽  
Component Solution ◽  
State Economy ◽  
State Incentives

В статье раскрываются направления развития системы малых предприятий как основы государственной экономики, а также фокусируется внимание на ряде отрицательных моментов, которые деактивизируют малый бизнес, приводя к их ликвидации. В сложный кризисный период, когда субъекты малого бизнеса первыми оказались не готовы к экономической нестабильности, государство предлагает многокомпонентное решение в виде финансовых программ-поддержки. В статье выделены четыре группы программ, каждая из которых определяет свои приоритетные направления для активизации малых предприятий The article reveals the directions of development of the system of small enterprises as the basis of the state economy, and also focuses on a number of negative aspects that deactivate small businesses, leading to their liquidation. In a difficult crisis period, when small businesses were the first to be unprepared for economic instability, the state offers a multi-component solution in the form of financial support programs. The article identifies four groups of programs, each of which defines its priority areas for the activation of small businesses.

Standardization Efforts in Small Businesses

2021 ◽  
Vol 12 (5) ◽  
pp. 53-67
Author(s):  
Ying Yan Tan
Keyword(s):  
Competitive Advantage ◽  
Small Businesses ◽  
Small Firms ◽  
Small Enterprises ◽  
Work Processes ◽  
Future Studies ◽  
Conceptual Paper ◽  
Service Experiences

Services are products or ways businesses differentiate from others to attract customers. Characteristics of service, which include intangibility, perishability, and dependence on individuals who perform the services, make it valuable asset and competitive advantage to firm when well-managed. It is crucial for quality services to be preserved through standardization though there are different individuals who bring customers through service experiences. Service standardization involves consistency in work processes, attitudes, and ability to create similar experiences to customers who patronage the firm. The author believes that standardization of manpower quality is a way to service standardization. Standardization efforts can be found in many flexible practices in small enterprises, which are thought to be peculiar ways small firms survive competition. The conceptual paper covered questions from the author about service standardization, which will lead to future studies to go behind the scene of service standardization efforts in SMEs and their impacts on Malaysian small firms.

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

FINANCIAL MANAGEMENT IN THE COMPANY. PRACTICAL TRAINING

2019 ◽  
Author(s):  
Sergey Kaledin
Keyword(s):  
Economic Analysis ◽  
Financial Performance ◽  
Financial Management ◽  
Practical Training ◽  
Legal Form ◽  
Economic Practice ◽  
Educational Task

The multiple educational task which is contained in this edition allows the students studying in "Management" at high professional level independently to carry out standard economic, financial and commercial calculations; to make the analysis, modeling and planning of financial performance of the enterprise. The algorithms of calculations of all block of indicators of the complex financial and economic analysis of activity of economic entities presented in educational tasks, techniques of forecasting, modeling and planning are of undoubted interest and will be useful to heads, chief accountants, specialists of financial and economic divisions of the enterprises with any legal form of property in the course of implementation of effective economic practice by them. In total 128 control tasks in 14 options of performance are presented in the book. Многовариантное учебное задание, содержащееся в этом издании, позволяет студентам, обучающимся по специальности «Менеджмент» на высоком профессиональном уровне самостоятельно выполнять стандартные экономические, финансовые и коммерческие расчеты; производить анализ, моделирование и планирование финансовых показателей предприятия. Представленные в учебных заданиях алгоритмы расчётов всего блока показателей комплексного финансово-экономического анализа деятельности хозяйствующих субъектов, методики прогнозирования, моделирования и планирования представляют несомненный интерес и будут полезны для руководителей, главных бухгалтеров, специалистов финансовых и экономических подразделений предприятий с любой организационно-правовой формой собственности в процессе осуществления ими эффективной хозяйственной практики. Всего в книге представлено 128 контрольных заданий в четырнадцати вариантах выполнения.

Internal Audit on Small Enterprises

Auditor ◽  
2015 ◽  
Vol 1 (4) ◽  
pp. 34-39
Author(s):  
Шешукова ◽  
T. Sheshukova ◽  
Береснева ◽  
A. Beresneva
Keyword(s):  
Organizational Structure ◽  
Key Words ◽  
Small Businesses ◽  
Theoretical Basis ◽  
Internal Audit ◽  
Small Enterprises ◽  
Internal Auditor ◽  
Perm Krai

The article considers concepts of internal audit and offers a new definition for the tem. The audit of small enterprises of Perm Krai was conducted; the method of defining organizational structure of internal audit was developed. As a result of theoretical basis and empirical experience functions of the internal auditor are defined. Key words: internal audit, small businesses, organizational structure.

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