scholarly journals ANALYTICAL BASIS FOR THE DEVELOPMENT OF ADAPTIVE STRATEGIES FOR THE DEVELOPMENT OF SMALL BUSINESS ENTERPRISES

2021 ◽  
Vol 7 (43) ◽  
pp. 152
Author(s):  
N. Holych
Keyword(s):  
Regression Analysis ◽  
Small Business ◽  
Food Industry ◽  
Adaptive Strategy ◽  
Unstable State ◽  
Small Enterprises ◽  
Analytical Basis ◽  
Adaptive Development ◽  
Business Enterprises ◽  
Business Entities

Given the unstable state of the national economy, unfavorable environmental conditions and unhealthy competition in the markets between business entities, there is a need to form an effective set of strategically effective measures and solutions to be able to respond quickly to destabilizing effects. The state and features of development of small business enterprises of food industry of Ternopil region are investigated; the analysis of activity of the chosen small enterprises of the Ternopil region on the basis of data of the statistical reporting is carried out; the analytical basis of development of adaptive development strategies on the basis of regression analysis is substantiated and the peculiarities of their formation are determined.Keywords: adaptation, adaptive strategy, small business, regression analysis, bakery industry, food industry.

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.

Activation Process on Sustainable Business Development in Ukraine

2017 ◽  
Vol 22 ◽  
pp. 41-52
Author(s):  
Liudmyla Solianyk
Keyword(s):  
Economic Growth ◽  
Small Business ◽  
Business Development ◽  
Government Support ◽  
Activation Process ◽  
Sustainable Business ◽  
Factors Influencing ◽  
Internal Mechanism ◽  
Business Enterprises ◽  
Business Entities

Causes were systematized and groups of factors influencing the efficiency of functioning and developing of small business enterprises were related. A mechanism of stabilization of economic growth for small business has been suggested which includes mechanisms of government and non-government support as well as an internal mechanism of managing small business entities and provides the interaction of all the elements of the system.

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 Women in Micro and Small Business Enterprises and their Financial Cruxes in Ethiopia: A Case Study of Mettu Town

2021 ◽  
Vol 5 (1) ◽  
pp. 98-115
Author(s):  
S.N. Singh
Keyword(s):  
Small Business ◽  
Service Sector ◽  
Primary Sources ◽  
Small Enterprises ◽  
Secondary Sources ◽  
Participation Of Women ◽  
Education Of Women ◽  
Business Enterprises ◽  
Growing Economy

Ethiopia is fast growing economy among countries in the continent of Africa and the participation of skilled women in the small business enterprises has become interesting for the analysis come across. The role of education of women is the crucial one, especially for third world countries like Ethiopia. Thus, the main purpose of this study is to investigate the participation of skilled women in Micro & Small Enterprises in case of Mettu town. This study has attempted to portray participation of educated women in Micro and Small Enterprises in the study area. To conduct this study, the data has been collected from both primary and secondary sources. The primary sources of data obtained through structured questionnaire, interviews and observations however the secondary sources of data are books, journals and different written documents of government as well as NGOs. Descriptive method of statistics has been used to analyze the data. The findings of the study reveal that despite of financial crunches the participation of women particularly skilled in MSEs gradually increasing over the period of time in town. Educated women are more likely preferring service sector followed by trade sector in the study area.

scholarly journals Determinants of Tax Compliance of Micro and Small Business Enterprise (MSE) Category “C” Taxpayers, the Case of Gurage Zone, Ethiopia

2020 ◽  
pp. 67-80
Author(s):  
Mitiku Melese Tessema
Keyword(s):  
Small Business ◽  
Social Scientist ◽  
Tax Compliance ◽  
Structured Interview ◽  
Small Enterprises ◽  
Compliance Cost ◽  
Tax System ◽  
Tax Rate ◽  
Micro And Small Enterprises ◽  
Business Enterprises

This study sought to identify the determinant of tax compliance in Ethiopia, specifically focusing on Micro and Small business enterprises operating in the Gurage zone. The researcher outlined a detailed literature review and identified the variables for this research to be tax rate, tax knowledge, tax compliance cost; the attitude of Micro and small enterprises and tax system. The research employed both descriptive and explanatory research design. A sample size of 325 was used from a population of 1726 micro and small business enterprises category “C” taxpayers in the Gurage zone. Data was collected using questionnaires and the structured interview. The collected data was consequently analyzed using Statistical Package for Social Scientist software (SPSS V.22) and the findings of the research presented using tables, various chart types and graphs.  The results showed that tax rate, tax knowledge, tax compliance cost, the attitude of SME's and tax system significant determine tax compliance of taxpayers. Tax rate, Tax system and compliance cost predominantly affect tax compliance. Concerning the cost of tax compliance, the study revealed that Micro and Small businesses incur different costs such as salary of accountants, fees to tax consultants, cost of stationeries, etc. that contributed for their non-compliance and estimation of Micro and Small Enterprises tax is another problem-related tax system. However, the taxpayers do feel and strongly agree that the taxation system in Ethiopia is in great need of improvement.  The study then recommended that the current tax law should be amended to incorporate provisions that grant special tax incentives to MSEs to improve voluntary tax compliance by MSE taxpayers. The study also recommended that the ERCA should disseminate information on the tax rate and tax system more frequently to improve the levels of tax know-how for voluntary tax compliance.

scholarly journals ANALYSIS AND STRUCTURING OF EXTERNAL AND INTERNAL FACTORS OF INFLUENCE ON COMPETITIVENESS OF ENTERPRISE

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Kh. Baraniuk
Keyword(s):  
Small Business ◽  
Food Industry ◽  
Internal Factors ◽  
Factors Of Influence ◽  
Main Factors ◽  
Business Enterprises

The article describes the main factors that affect the competitiveness and efficiency of enterprises including small business enterprises in the food industry. The study of the stages of regular activities of theenterprise was made and the classification of external and interrnal factors that affect the efficiency andcompetitiveness of the enterprise in the context of the stages of its implementation was considered.

Problems of Small Business Development in the Context of Tax Changes

2020 ◽  
Vol 8 (2) ◽  
pp. 31-36
Author(s):  
Yu. Dvoretskaya ◽  
O. Kuznetsova ◽  
L. Ermakova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Small Firms ◽  
Business Development ◽  
Small Enterprises ◽  
Financial Indicators ◽  
Small Business Development ◽  
Business Entities ◽  
Tax Changes

The article reflects modern trends in the development of domestic small business entities – problems related to their reduction and volatility of financial indicators of activity have been identified. The authors noted the positive and negative characteristics of the modern tax environment for small businesses in Russia (paying special attention to the possibility of abolishing the special tax regime on payment of ENVD), proposed a model of optimization of the internal tax mechanism for small enterprises. The recommended model focuses on changing the activities of small firms in response to tax changes (both from an organizational and industry perspective). It is proposed to choose types of business activities that allow to minimize fiscal burden for small businesses.

To the Question of Legal Regulation of the Accounting of Small Business Enterprises

Auditor ◽  
2019 ◽  
Vol 5 (4) ◽  
pp. 55-59
Author(s):  
С. Поленова ◽  
S. Polenova
Keyword(s):  
Small Business ◽  
Legal Regulation ◽  
Small Enterprises ◽  
Accounting Standard ◽  
Business Enterprises

Th e article presents some of the problems of regulatory support for the organization and maintenance of accounting in small enterprises and substantiates recommendations for their elimination and, above all, the development of the federal accounting standard “Accounting in small enterprises”.

scholarly journals Development of Organizational and Methodological Support of Accounting at Small Enterprises

2019 ◽  
Vol 6 (5) ◽  
pp. 16-23
Author(s):  
S. N. Polenova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Professional Growth ◽  
Theory And Practice ◽  
Small Enterprises ◽  
Financial Reports ◽  
Scientific Methods ◽  
Development Organization ◽  
General Scientific ◽  
Business Enterprises

The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scientific methods: comparison, comparison, deduction, induction, analysis, syntheses, generalization and grouping. As a result there were identified the following problems: insufficient qualification of accountants employed by small businesses and lack of opportunities for their professional growth. The article justifies the need to develop the chart of accounts for small enterprises which apply the simplified accounting and an instruction on how to use this chart and federal standards of accounting “Accounting at small business enterprises” and “Accounting (financial) reports at small business enterprises”. The results of the research can be used in the theory and practice of accounting at small businesses to substantiate the directions of its development.

scholarly journals Priority Activities of Small Business in Ukraine and Trends in Their Development

2021 ◽  
pp. 171-179 ◽  
Author(s):  
Vitalii KUDELSKYI ◽  
Anastasia POTURNIAK
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small Businesses ◽  
The State ◽  
Small Enterprises ◽  
Small Business Development ◽  
Foreign Countries ◽  
The World ◽  
Ease Of Doing Business ◽  
Business Entities

The main types of activity of small enterprises in Ukraine are investigated in the article. The ratio of the number of small enterprises to the total number of enterprises in the country and the share of micro-enterprises is determined. The influence of small enterprises on the socio-economic development of the country is studied. The state of development of small business in the world is studied. The share of small enterprises in the total number of enterprises is analyzed. The share of small enterprises in the structure of GDP is studied. The number of employees employed in small businesses is analyzed. The importance of small business functioning for the national economy through integrated indicators is substantiated. The branches and types of economic activity of Ukraine are analyzed and the best ones are singled out according to the number of small enterprises and their share in the total volume of enterprises of the country, according to the level of employment and by the volume of sold products. The dynamics of development of small enterprises of Ukraine is analyzed. Significant growth rates of financial results of small enterprises and prerequisites for their effective operation have been identified. The most attractive activities for small enterprises in Ukraine are analyzed. The structure of small business entities by types of economic activity is studied. The place of Ukraine in the world ranking of ease of doing business «Doing Bussines-2020» is studied. The national problems that hinder the development of small enterprises in Ukraine are studied. A comparative analysis of Ukraine and the countries of the post-Soviet space is carried out and the main positive changes and existing unresolved problems are indicated. Ways to eliminate bureaucratic obstacles by creating (functioning) direct financial support from the state and simplifying the procedure for obtaining it are proposed. The experience of foreign countries in state support of small business is considered. The problems of small business development in Ukraine are studied and the ways of solution which will promote further development are offered.

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