scholarly journals A Relevância da Contabilidade Gerencial para a Gestão das Microempresas e Empresas de Pequeno Porte / The Relevance of Management Accounting for the Management of Micro enterprises and Small Enterprises

2021 ◽  
Vol 7 (12) ◽  
pp. 121146-121160
Author(s):  
Maria Aldinete de Almeida Reinaldi ◽  
Patrícia Aparecida Gomes De Melo ◽  
Taynara de Cássia Páscoa ◽  
Carlos Cesar Garcia Freitas
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko

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.


2021 ◽  
Vol 250 ◽  
pp. 06008
Author(s):  
Oksana Mukhoryanova ◽  
Larisa Kuleshova ◽  
Nina Rusakova ◽  
Olga Mirgorodskaya

This paper aims at investigating the predisposition leading to the sustainability of micro-enterprises in the digital economy, especially the sharing economy. This area represents a new field since the research of the impact of the sharing economy on small enterprises is still in its infancy. We study the role of the entrepreneurial approach and entrepreneurial philosophy of the small business with regard to the digitalization and the sustainable development and growth using examples from the European Union and the United States. Some common features and trends are derived and the outcomes are discussed. Our results point at the fact that by creating an economy for micro-entrepreneurs, the sharing economy thrives on traditional industry disrupted by technology. Since micro-enterprises constitute a backbone of the economy in many developed and developing countries, more research is required to shed the light of the sustainable development of these types of enterprises in the globalized and digitalized world.


2019 ◽  
pp. 18-23
Author(s):  
Reyna Romero-Zarate ◽  
Mario López-De La Cruz ◽  
Martín Raymundo Ríos-Cardenas

The micro-business are small enterprises which ones are characterized because they have 10 workers limited invoicing, due to low income, nevertheless, it´s been calculated that in 2002 the 50% of the population in “Ciudad Nezahualcóyotl”, México, was included in order to get economical resources in daily basis. The micro-enterprises in many occasions do not take into account to perform a marketing research to identify the characteristics (like real and trustable preference) of shoppers-costumers thinking it´s irrelevant. The main purpose of this research was to aid the micro-entrepreneur to improve when taking decisions when buying supplies, applying, neuroscience and marketing technical analysis which ones have been refered in neuromarketing research.


Author(s):  
Chhitij Bashyal ◽  
Tara P Panthi

Entrepreneurship promotion initiatives in Nepal have paid limited emphasis on helping the growthoriented micro-enterprises transform into small enterprises. There is also a lack of knowledge and effort in customization of entrepreneurship promotion strategy to meet specific needs of entrepreneurs, particularly for women. This formative study seeks to explore such gaps and also propose an ecological framework to help future programs and policies to better address the issues identified. The study conducted interviews and enterprise observations of selected entrepreneurs of an enterprise accelerator program. The findings inform the development of a holistic framework for analyzing and designing growth promotion strategies across the dimensions of four Es: Entrepreneur, Enterprise, Ecosystem, and Economy. The study underlines the importance of forming a grounded understanding of key dimensions across the 4 Es while creating entrepreneurship promotion strategy.


2019 ◽  
Vol 30 (2) ◽  
pp. 21-32
Author(s):  
Bogusław Ślusarczyk ◽  
Elżbieta Brągiel ◽  
Agnieszka Staniszewska ◽  
Emilia Szydło

In 2013, the Polish enterprise sector generated 73,5% of GDP, of which small and medium-sized enterprises generated 50,1% of GDP – i.e. every second zloty of this value. Among all groups of enterprises according to their sizes, the largest share in generating GDP had microenterprises – approx. 30,8%. The aim of the study was to analyze the degree of changes and tendencies in the development of newly created enterprises – according to the length of years of operation and size classes – micro, small, medium-sized and large enterprises in Poland. The analysis of enterprises was based on CSO data included in the study entitled “Non-financial enterprises established in the years 2012-2016”. The analysis covered enterprises that were established in the years 2012-2016 and actively performed their business activity until the last examined year. The following conclusions were drawn: In the structure of enterprises in the years 2012-2016, microenterprises were dominant. Together with the increase in the number of years of running business, the number and share of small, medium and large enterprises increased at the expense of microenterprises. The survival rate of enterprises established in the years 2012-2016 is the highest for large, medium-sized and small enterprises. In the analyzed period, the highest number of employees was in microenterprises, but the number of employees was constantly fluctuating over the years. The number of people working in small and medium-sized enterprises has constantly increased along with the length of business activity. The highest remunerations were observed in enterprises (successively) – large, medium-sized, small and micro- enterprises. In microenterprises, there is the largest disparity in the amount of salaries.


2013 ◽  
Vol 9 (2) ◽  
Author(s):  
Lucia Clara Banchieri ◽  
Maria Jesús Blasco ◽  
Fernando Campa-Planas

Author(s):  
Tugay Ulku ◽  
Cetin Bektas

In crisis situations, the survival of businesses depends on the policies which they apply. Businesses that have been able to internalise the concept of crisis management and prepare an environment for their employees that can turn the crisis into an opportunity will be able to survive the crisis moments with the least damage. In this study, it is aimed to determine the effect of individual creativity factor on proactive crisis management, which is necessary for the success of crisis management. Within the scope of the study, the data were collected from 118 participants who were working in micro and small enterprises in Tokat province via questionnaire. t-Test, analysis of variance, correlation analysis and simple regression analysis were applied to obtained data. As a result of the analysis, it has been determined that individual creativity and proactive crisis management have a positive relationship (r = 0.505; Sig. = 0.000) and individual creativity positively effects proactive crisis management (R2 = 0.255; p = 0.000; ß Change = 0.16).   Keywords: Individual creativity, proactive crisis management, micro enterprises, small enterprises. Jel Codes: M1, M10, M19  


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