Abstract
The basic principles of formation and normative-legal regulation of the organization of the account of subjects of small business in Ukraine are considered. The formation and development of small business in Ukraine is detailed in the dynamics, in accordance with current regulations for the period 1991-2021. It is established that the formation of small business in Ukraine, in particular legal entities of small businesses have certain features. Such features of the formation and development of private enterprises are associated with certain legal conflicts that arise in the formation of small businesses and their operation. The study of the activities of a private enterprise in modern business conditions has led to a study to assess the impact of structural factors on the volume of sales. It is proved that small businesses with no assortment of products are exposed to seasonal factors. There are different approaches to the choice of a system of statistical indicators to assess the structural changes in output in the dynamics. The expediency of application of the index method, in particular seasonality indices for the purpose of measurement of influence of seasonal fluctuations on volume of realization of production (works, services) is confirmed. The algorithm for estimating seasonal components for the volume of sales, in particular water, is determined. The seasonal wave of sales of products by a small business entity is presented graphically. The rhythm and seasonal fluctuations of sales of products by a small enterprise are estimated according to the quarterly dynamics by the method of offset taking into account rhythmic deliveries. The system of indicators is calculated on the basis of seasonality indices: amplitude of fluctuations; linear and standard deviation to measure the effect of seasonal fluctuations. Effective methods of improving the analysis of small businesses are proposed.
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