Ways to improve the organization of accounting and control of small business
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 10, Issue
Abstract
The article clarifies the concept of "small business", systematizes the features of small businesses. The authors reveal the main features, advantages and disadvantages of small businesses. The essence of small business is investigated and efficiency of this sector of economy is proved. On the basis of this, a classification is proposed that will make it possible to simplify the choice of organizational moments when creating an enterprise. The dynamics of small business development are analyzed and the main directions of creation of effective policy of supporting small business development are highlighted. Small business is the result of the formation of market relations and a unique phenomenon that has attracted a lot of attention all over the world during the last decade. It is the engine of sustainable economic development. The emergence of new accounting approaches focused on making managerial decisions, the need to use systematic and integrated approaches to the formation of accounting and analytical indicators in order to ensure the management of financial results of small business entities based on the use of information technology, the presence of serious problems in the organization and methodology of accounting- analytical information systems and the practical need for their solution have led to the choice of the topic of research and its relevance and significance. The necessary credentials are allocated for the formation of the tax base information base. Recommendations on improvement of financial reporting, which should comply with the principle of rationality as a priority principle of accounting and reporting on a small enterprise, are offered. The prospects of development of small business enterprises in Ukraine are defined. The article contains theoretical substantiation and development of recommendations for improving accounting and control in small business enterprises.
Authors and Affiliations
Leonid Leonidovych Katranzhy, Yevheniia Volodymyrivna Ponomarova
Keywords
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