The Potential to Nurture Small Businesses to Learning Organization Form

2019 ◽  
pp. 362-378
Author(s):  
Peter Wyer ◽  
Shaun Bowman
Keyword(s):  
Small Business ◽  
Learning Organization ◽  
Small Businesses ◽  
Best Practice ◽  
Approaches To Learning ◽  
Frame Of Reference ◽  
Small Enterprises ◽  
Real Potential ◽  
Sustained Development ◽  
Micro And Small Enterprises

In-depth consideration of the distinctiveness of small businesses vis-à-vis large companies and their often idiosyncratic approaches to learning reveals real potential for the nurturing of growth-seeking small enterprises to learning organization form. Highlighting that small enterprises are not “little big businesses,” the authors make explicit how understanding of their far-reaching qualitative as well as quantitative features and characteristics is key to effecting their sustained development. Through synthesis of perspective on distinctiveness, best practice small business learning insight, and wider thinking within the entrepreneurial small business learning literature the chapter demonstrates how many small enterprises do possess an embryonic infrastructure of an effective “business learning organization.” The authors produce a tentative conceptualization of the small business as learning organization for use as guiding frame of reference to facilitate the fostering of growth-seeking owner managed micro and small enterprises toward such organizational form.

scholarly journals PENCATATAN DATA TRANSAKSI KEUANGAN PADA USAHA MIKRO DAN KECIL: STUDI KASUS DI KAMPUNG ROTI SURABAYA

2018 ◽  
Vol 1 (02) ◽  
pp. 33-46
Author(s):  
Setiadi Alim Lim ◽  
Galuh Artika Febriyanti
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Performance ◽  
Small Enterprises ◽  
Transaction Data ◽  
Financial Transaction ◽  
Micro And Small Enterprises ◽  
Financial Transactions

Research from Dawuda and Azeko (2015) in Bolgatanga Municipality, Ghana found that 75% of small businesses do not record financial transactions and only 25% have recorded financial transactions. This study aims to examine whether 75% of micro and small enterprises such as the findings of Dawuda and Azeko (2015) do not record financial transaction data. In addition, it will also be examined whether the recording of financial transactions data according to micro and small enterprises is useful or not to measure business performance, the need to apply for credit and tax purposes. The object of research is micro and small business in Kampung Roti, Surabaya. From population of 65 micro and small enterprises in Kampung Roti, Surabaya taken 38 micro and small enterprises as sample. The results showed that 75% of micro and small enterprises did not record financial transaction data. According to 75% of micro and small enterprises recording financial transaction data does not provide benefits to measure business performance, the need to apply for credit and tax purposes. There is a relationship between the decision of micro and small enterprises to do or not to record financial transaction data with measuring business performance, the need to apply for credit and tax purposes.

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.

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.

scholarly journals Development of small innovative business in the Russian economy

2021 ◽  
Vol 10 (44) ◽  
pp. 84-91
Author(s):  
Sergey V. Novikov ◽  
Gennady V. Tikhonov
Keyword(s):  
Mathematical Modeling ◽  
Small Business ◽  
Small Businesses ◽  
Small Enterprises ◽  
The Public ◽  
Russian Economy ◽  
Sustainable Operation ◽  
Significant Difference ◽  
Scientific Technical ◽  
Crisis Conditions

The article is devoted to small entrepreneurship in the scientific and technical sphere, despite the recognition of its right to state support, it has a significant difference from scientific and technical and the so-called earlier implementation activities characteristic of the period preceding economic reforms. A significant place in the article is given to the development of mathematical modeling in the system of innovative entrepreneurship in modern crisis conditions. Adaptability and flexibility are considered as the most important indicators of the efficiency of structures, their ability to ensure sustainable operation and effective innovative development of small businesses. The issues of scientific, technical and innovative activities in small business and in the public sector of the economy on the conjugation of adaptability and flexibility are considered. A number of modern techniques related to the development of mathematical modeling of the development of small enterprises in innovative activities in a crisis are analyzed. The necessity of mathematical modeling as the main factor in the implementation of financial support for small business in innovation, for which conventional methods are unacceptable, has been substantiated. The proposed approach should be considered as a guideline when assessing the mechanism for allocating funds from the budget for the development of small business in innovation.

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.

scholarly journals A evolução do grau de inovação de indústrias de transformação da região metropolitana do Recife

2015 ◽  
Vol 13 (3) ◽  
pp. 594
Author(s):  
Breno José Burgos Paredes ◽  
Guilherme Alves de Santana
Keyword(s):  
Small Businesses ◽  
Organizational Innovation ◽  
Local Development ◽  
Manufacturing Industries ◽  
Small Enterprises ◽  
Economic Activities ◽  
Industrial Setting ◽  
Need To Evaluate ◽  
Micro And Small Enterprises ◽  
Degree Of Innovation

Alguns fenômenos vêm influenciando de forma marcante as atividades econômicas do estado de Pernambuco, como a globalização e a recente alocação de grandes indústrias. Neste cenário, às Micro e Pequenas Empresas localizadas na região exercem papel fundamental no desenvolvimento local, devido sua representatividade no fomento à economia. Partindo da necessidade de avaliar o cenário inovativo industrial pernambucano, este estudo mensura a evolução do grau de inovação organizacional de indústrias de transformação localizadas em Recife/PE. Para tanto, aplicou-se o diagnóstico Radar da Inovação em 30 Empresas de Pequeno Porte do setor. Os resultados apontaram que o setor apresenta um comportamento inovador ocasional, obtendo um Grau Médio de Inovação (GMI) inferior a 3,0. Dimensões voltadas a relacionamento, processos e ambiência inovadora se destacaram de forma positiva por causa do número de inovações realizadas e da evolução do grau médio de inovação.Abstract: Some phenomena have influenced markedly the economic activities of the state of Pernambuco, as globalization and the recent allocation of large industries. In this scenario, the Micro and Small Enterprises located in the region play a key role in local development, because their representation in stimulating the economy. Starting from the need to evaluate the Pernambuco innovative industrial setting, this study measures the evolution of the degree of organizational innovation in manufacturing industries located in Recife / PE. To this end, we applied the Innovation Radar diagnosis in 30 Small Businesses of the sector. The results showed that the sector presents an innovative casual behavior, providing a Middle Degree of Innovation (GMI) below 3.0. Dimensions focused on relationships, processes and innovative ambience stood out positively because of the number of innovations made and the evolution of the average degree of innovation.Keywords: Innovation; Industrial innovation; Industry of Pernambuco; Innovation Radar. 

scholarly journals The importance of Marketing for Micro and Small Enterprises

2020 ◽  
pp. 28-40
Author(s):  
Vinícius Cardoso de Oliveira ◽  
Carla Viana Dendasck
Keyword(s):  
Small Business ◽  
Support Service ◽  
Digital Marketing ◽  
Small Enterprises ◽  
Small Companies ◽  
Basic Principles ◽  
Strategic Posture ◽  
Business Support ◽  
Micro And Small Enterprises

According to (Sebrae-Brazilian Micro and Small Business Support Service), in 2018, micro and small companies accounted for 52% of employment positions, and correspond to 99% of existing companies in Brazil. However, even with this representativeness 58% of these companies manage to exceed five years of existence. It is estimated that this high percentage of mortality of organizations is related to the lack of planning and adoption to the basic principles of administration. This article aims to conduct a reflection, using the methodology of bibliographic review, on the importance of marketing for these organizations, as well as the need for entrepreneurs to adopt a strategic posture through marketing possibilities, especially in relation to Digital Marketing, thus ensuring the sustainability of the organization.

scholarly journals QUE SUCEDE SI ERES PARTE DE LAS MICRO Y PEQUEÑAS EMPRESAS MYPES DE SUCRE DURANTE EL COVID 19.

2021 ◽  
Vol 14 (23) ◽  
pp. 64
Author(s):  
Iván Marcelo Poveda Velasco
Keyword(s):  
Economic Crisis ◽  
Small Businesses ◽  
Technical Analysis ◽  
Small Enterprises ◽  
Survey Questionnaire ◽  
General Manager ◽  
National Policies ◽  
The Face ◽  
Micro And Small Enterprises ◽  
Technological Means

En Bolivia las micro y pequeñas empresas (MYPES) han resultado uno de los sectores productivos más afectados en por la crisis económica, que se ha visto agravada por las medidas de la emergencia sanitaria ante la pandemia COVID 19, según la consideración de representantes del sector como también por analistas.Para conocer el criterio de la Gerente General de CAINCO Chuquisaca Ing. Lucia Montalvo sobre la realidad de este sector y por su parte considerar lo que piensan los actores directos como son los propietarios de MYPES, consultando a 117 empresas, se ha trabajado con la guía de una entrevista y un cuestionario de encuesta respectivamente, realizando un análisis profesional y técnico de los resultados obtenidos.Las MYPES requieren de forma inmediata de un apoyo en base a políticas nacionales para financiamiento y créditos con bajos intereses y plazos no menores a 5 años.Requieren capacitar a su personal en medios tecnológicos, ventas a través de portales digitales y páginas WEB.Palabras clave: Micro y Pequeñas Empresas MYPES, CAINCO, financiamiento y crédito, tecnología. AbstractIn Bolivia, micro and small enterprises (MYPES) ​​have been one of the productive sectors most affected by the economic crisis, which has been aggravated by the measures of the health emergency in the face of the COVID 19 pandemic, according to the consideration of representatives of the sector as well as by analysts.In order to know the criteria of the General Manager of CAINCO Chuquisaca Ing. Lucia Montalvo on the reality of this sector and for his part to consider what the direct actors think such as the owners of MYPES, consulting 117 companies, we have worked with the guide of an interview and a survey questionnaire respectively, carrying out a professional and technical analysis of the results obtained.The MYPES immediately require support based on national policies for financing and credits with low interest and terms of no less than 5 years.They require training their staff in technological means, sales through digital portals and WEB pages.Keywords: Micro and Small Businesses MYPES, CAINCO, financing and credit, technology.

scholarly journals Features of the Integration of Small Entrepreneurship into the National Economical Structure in the Current Context

2019 ◽  
Vol 29 (3) ◽  
pp. 444-452
Author(s):  
Igor Korodyuk ◽  
Mikhail Solodkov ◽  
Alina Borisova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Global Economy ◽  
Small Enterprises ◽  
Positive Trend ◽  
Small Companies ◽  
Economic Activities ◽  
Business System ◽  
Current Context ◽  
Business Entities

The article considers the role of small business in terms of the present-day global economy and analyses the problems of identifying an optimal correlation between small and large businesses in the open-type economic systems. The authors describe the features of small enterprises in performing economic activities and substantiate the necessity and expediency of cooperation between large and small companies in the field of technological innovations. Foreign experience has proved the effectiveness and perspectiveness of incorporating of small businesses in the activities of large companies, one of the components of country's successful economic development as a whole. However, despite the emerging positive trend, this area is still not given due attention in Russia. The authors investigate the historical features of the Russian small business system that have left a mark on its interrelations with large business entities and bring up an issue of the necessity of mastering the state support of the small business sector in our country and pay a sufficiently more attention to the issues of cooperation and mutual support of small and large businesses.

scholarly journals CRITERIA FOR SELECTION OF ELEMENTS OF THE SIMPLIFIED ACCOUNTING AND REPORTING SYSTEM BY SMALL ENTERPRISES

2018 ◽  
pp. 286-293
Author(s):  
Nadiya Khocha
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Synthesis Method ◽  
Small Enterprise ◽  
Small Enterprises ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
Taxation System

Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system. Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system by small enterprises. Method (methodology). In the process of research, method of system approach, method of analysis and synthesis, method of generalization and comparison have been used. Results. It has been established that within the simplified accounting and reporting system its subsystem appeared. This subsystem is created for simplified accounting of incomes and expenses. The main elements of such a system are the Simplified Financial Statement of the Small Business Entity and the accounting registers that are identified by the "Methodological Recommendations for the Application of Small Business Registers" No. 720. They are created without the use of the Account Schedule and double entry. The expediency of using the concept of "simplified accounting and reporting system for non-payment of VAT" has been substantiated. The defining criterion for conduction of simplified accounting of incomes and expenses is the lack of registration of a small enterprise by a VAT payer. The algorithm of the choice of the small business entity for the elements of the simplified accounting and reporting system depending on the taxation system has been developed. The possibility of generating this system of information for calculation of tax, statistical and other forms of reporting has been considered in the research.

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