Activities Of Small Enterprises Research Articles

METHODOLOGICAL FOUNDATIONS OF THE SIMPLIFIED ACCOUNTING SYSTEM IN THE CONTEXT OF DIGITALISATION IN UKRAINE

The article is devoted to the problems of the methodology of simplified accounting in Ukraine. The purpose of the article is to generalise the methodological basis of simplified accounting, as well as to identify the transformation of the components of the methodology of simplified accounting in the conditions of digitalisation. Methodology. The analytical method was used to identify the components of the simplified accounting methodology. Clarification of the conceptual apparatus was carried out using the method of induction based on the generalisation of the views of scientists and changes in the business environment. The comparative method was used to study the regulation of simplified accounting in Ukraine and Europe. The monographic method was used to describe the research results. Results. The nature of the activity of small enterprises requires simpler accounting methods, valuation methods, simplification of documentation, reporting, partial rejection of double-entry accounting, etc. The simplified accounting system adapts the theory and methodology of accounting to the economic practice of an individual small business. The methodological basis of the simplified accounting system are the constituent elements of the accounting methodology, the change of which is necessary and sufficient for the formation of a simplified accounting system, which differs from the general one. The digitalisation of the processes of collecting, processing, disseminating and storing information causes transformation processes in the methodology of simplified accounting aimed at the formation of the space of digitalised economic information. Practical implications. The requirements of the business environment and digitisation processes have been disclosed. The conceptual apparatus was clarified based on the analysis of regulatory documents. The transformation of the methodological bases of the simplified accounting system has been identified, which will ensure the adoption of the principle of stakeholder orientation, the development of simple and simplified forms of accounting, and the creation of the space of digitised economic information. The article identifies the need to introduce an XBRL taxonomy for simplified accounting, consistent with the main taxonomy, which is a necessary component of digitisation of simplified accounting. Value/Originality. Focusing on stakeholders and promoting digitalisation will help to increase understanding and manageability among small businesses.

Internal control of production activity in small enterprises: domestic and international practice

Relevance of research topic. In the conditions of globalization of the national economy, there is an increase in market competition and the complication of plant production management, which significantly affects the control process and transforms approaches to its organizational and methodological foundations, taking into account foreign experience. At the current stage of development, the internal control system of small enterprises plays an important role in ensuring the effective functioning and implementation of users' needs for information in order to make informed management decisions regarding production activities. Formulation of the problem. The study of the system of internal control of production activity will provide an opportunity to move from traditionally passive control to its active forms in order to identify negative phenomena in the activities of small enterprises, cost deviations from the norm and determine the causes and ways of eliminating these shortcomings. Analysis of recent research and publications. The issue of the essence, role and place of internal control at small enterprises was investigated by such leading scientists as Bohdanyuk O. V., Vdovenko N. M., Derii V. A., Kotsupatrij M. M., Margasova V. G., Marchuk U. O., Savchuk V. K., Sadovska I. B., Parkhomenko V. M., Pylypiv N. I. etc. Selection of unexplored parts of the general problem. The above-mentioned questions are updated in connection with the latest economic events, namely the consequences of the COVID-19 pandemic and the introduction of martial law on the territory of Ukraine, which lead to the emergence of new risks of agricultural production and the development of internal control measures to prevent them. Setting the task, the purpose of the study. In the course of the conducted research, the following tasks were set: to determine the specifics of conducting internal control at small enterprises in accordance with domestic and international practice; to investigate the elements, methods and stages of internal control at small agricultural enterprises. The purpose of the work is to provide a description of the system of internal control of the production activity of small agricultural enterprises. Method or methodology for conducting research. The theoretical and methodological basis of scientific research is general scientific and special methods of learning phenomena and processes: analysis, synthesis, induction, deduction, analogy, abstraction, monographic, systematic and logical methods. Presentation of the main material (results of work). The features of internal control at small enterprises in accordance with domestic and international practice are characterized. The conducted study of the activities of small enterprises shows the imperfection of the organization of the internal control system, which directly affects the amount of production costs. The main elements, methods and stages of internal control at small agricultural enterprises are defined in order to observe their sequence. The field of application of results. The results of the research can be used in the practical activities of small agricultural enterprises. Conclusions. The system of internal control of production costs and cost of sales of plant products at small enterprises should be built in such a way as to timely inform the management of the need for corrective and preventive measures based on effective management decisions.

REGARDING THE FUNCTIONS OF SMALL ENTERPRISES DURING THE MARTIAL STATE

The paper presents the results of study of the functioning of small enterprises in the context the martial state. The study shows the importance of small enterprises in Ukraine. The work deals with the key aspects of small enterprises functioning during the martial state. The specificity of small enterprises in the context the martial state analyzed in Ukraine. The article shows the activities of small enterprises during wartime. Considered aspects of their functioning during military aggression in conditions of uncertainty. The specifics and peculiarities of their relocation have been revealed in the work. The specifics and features of their problems have been revealed on the basis of a detailed analysis of the process of their functioning. Their functioning was studied with regard to logistic processes in a paper. Main problems of small enterprises are defined in a study. The necessity of stimulating small enterprises in Ukraine is indicated. The results also showed the importance of logistic processes during wartime for enterprises in Ukraine. The main features of small enterprises in Ukraine have been revealed during the martial state. The paper deals with problems of the stimulation of small enterprises in the context the martial’s state. Recommendations for their support and restoration in the post-war period have been formulated in a paper. The purpose of the article is to characterize the current state and trends in the functioning of small enterprises during wartime and to develop recommendations for their support and restoration. The article substantiates the need to find tools for their support and restoration, both during a full-scale invasion and in the post-war period. Problems of foreign economic activity of small enterprises has been shown in the presented work.

Digital activity of Polish small enterprises

Purpose: Digital transformation affects all spheres enterprises operate in regardless of their size and industry. Its impact is analyzed by the representatives of various sciences and business practitioners as well as. The objective of the article is to present theoretical and empirical research on the digital activity of Polish small enterprises. Design/methodology/approach: Two methods were used to achieve the objective. The method of literature review consisted in the analysis of literature in the field of digitalization and digital transformation. It gave the foundation for the development of methodological assumptions. The diagnostic poll method with the use of the survey technique was employed to conduct the empirical study among Polish small enterprises. The results of the research allowed the organizations’ activity to be assessed. Findings: The study indicated that the digital activity of Polish small enterprises is not satisfactory. Their innovation is low, investment in ICT is sporadic and insufficient. Predominantly, the enterprises implement ICT solutions which do not require expert digital competences. The surveyed companies recognize the benefits of digitalization and its significant impact on opportunities for development. Digitalization is hampered by fears of incurring high costs, necessity of employing IT specialists or supplementing digital competences of the management and employees. Research limitations/implications: The present study examined the issue of digital activity of small enterprises and enabled the adopted research assumptions to be verified. Prospective research may analyze the digital activity of the surveyed enterprises in terms of age, size and industry groups. Practical implications: The research allowed practical problems of digitalization of small businesses to be identified. A consecutive round of the study conducted in the following year would be worthwhile in order to analyze the dynamics of digital transformation in this sector. Originality/value: The originality of the research consists in introducing the concept of digital activity of enterprises and its assessment exclusively in relation to small enterprises, which are the weakest link in the SME sector. Keywords: small enterprises, digital activity, digital transformation. Category of the paper: Research paper.

Analysis of practical aspects making management decisions in small business

The issue of making managerial decisions in the practice of small business is considered. The key idea of the article is to prove a number of hypotheses regarding the practice of making management decisions by small business enterprises. The purpose of the article: to analyze the practice of making managerial decisions in a small business and summarize its characteristic features. Method (methodology). To achieve the goal, a number of general methods of scientific research were used: comparison, systematization and generalization. As well as special methods: expert evaluations, empirical research and methods of processing questionnaire data - to confirm the proposed hypotheses regarding the practice of managerial decision-making by small enterprises. The results of the research are presented based on a questionnaire survey of 42 small business enterprises of Odessa and Odesa region. A number of hypotheses regarding the preference of small enterprises for management decisions of a current and operational nature have been confirmed; predominant centralized system of management decision-making; the presence of problems in making managerial decisions by small enterprises at the stage of growth. It was established that the maximum horizon for making management decisions is the period from a quarter to a year. Making decisions related to solving daily problems takes up the lion's share of entrepreneurs' time. It has been proven that owners and managers of small business enterprises in the process of developing and making management decisions are guided mainly by their own experience, intuition, as well as a number of other subjective factors. It has been established that less than half of small business entrepreneurs make decisions based on the suggestions of the company's personnel or on the basis of the recommendations of external consultants. Delegation of authority in small business almost does not happen. It is substantiated that at the stage of growth in the activity of small enterprises, problems in making managerial decisions appear. The causes of the problems have been determined, which include: lack of established task priorities, mismatch between the number of tasks and the amount of human resources, lack of clearly established information exchange processes and decision-making procedures. The inadequacy of methodological developments regarding management decision-making taking into account the specifics of small business is justified.

ОСОБЛИВОСТІ ЗАСТОСУВАННЯ МСФЗ ДЛЯ МАЛИХ ПІДПРИЄМСТВ В УКРАЇНІ

The adoption of the International Financial Reporting Standards for small enterprises (IFRS for small enterprises) has allowed to standardize accounting practice and systematize approaches to the formation of financial statements for small enterprises around the world. The article examines the process of implementing IFRS for small enterprises, identifies the specifics of using IFRS and considers the differences with national accounting standards of Ukraine. It is substantiated that the transition to the application of IFRS for small enterprises contributes to increasing the transparency, comparability and reliability of the financial statements of small enterprises and also facilitates the understanding and analysis of the financial statements of small enterprises by interested parties at the national and international level. The practical consequences associated with the introduction of IFRS for small enterprises in Ukraine are analyzed and it is proved that the formation of financial statements in accordance with IFRS can potentially expand the access of domestic small enterprises to global capital markets and increase their trust on the part of international investors and creditors. Emphasizing the need for harmonization between IFRS and national accounting standards of Ukraine, the expediency and advantages of implementing IFRS for small enterprises in the Ukrainian business environment are determined. It has been proven that small enterprises in Ukraine can use the implementation of IFRS not only to accord international reporting standards, but also to improve the financial management system, management structure and decision-making processes. The features of the adaptation of IFRS for small enterprises to Ukrainian realities, which will include staff training, the introduction of new accounting and reporting software, as well as the revision of internal control procedures are revealed. It is substantiated that the successful implementation of IFRS for small enterprises will contribute to the formation of a more transparent and effective system of financial management of the activities of small enterprises, which is crucial important in a competitive business environment.

РОЛЬ МАЛЫХ ПРЕДПРИЯТИЙ В РОССИЙСКОЙ ИННОВАЦИОННОЙ СИСТЕМЕ

At present, the development of small and medium-sized businesses is one of the priorities of the state's economic policy. The transformation of advanced scientific and technical developments into a commercial product is facilitated, among other things, by small innovative enterprises. The article tells about the importance of small business in the formation of the innovative sector of the economy, considers the functions that are assigned to small business, the main indicators of the innovative activity of small enterprises and aspects related to the prospects for the development of innovative entrepreneurship in Russia.

DETERMINING PATTERNS OF INTEREST IN THE THEME OF STATE REGULATION OF ECONOMIC RISK IN SMALL ENTERPRISES ACTIVITY

In the course of the intensification of globalization and integration processes in the world economy, activities of small enterprises are becoming increasingly exposed to new economic risks. This accounts for the necessity to determine the level and dynamics of interest in the theme of economic risk as well as for the emerging need to improve the system of its state regulation. The purpose of the research is to model the processes of assessing the level of interest and making decisions to improve the mechanisms of state regulation of economic risk. The research methodology is based on the use of the method of Internet resources analysis, the method of forecasting, the method of exponential smoothing, the decision support system (hereinafter DSS) Decision Making Helper, etc. In determining the level of interest in the theme of economic risk and conducting an analysis of it, Google Trends web application tools were used based on search queries for the category “economic risk” in Ukrainian, Spanish, Chinese and English. Based on the obtained data, trend line models were constructed for the distribution diagrams of search queries for the concepts of “riesgo económico” and “economic risk”, which have a satisfactory value of approximation reliability and can be used for forecasting. At the same time, the trend models for analysing user interest trends in Ukraine are of low quality. With the use of the DSS Decision Making Helper, the assessment of alternative options for state regulation of economic risk in small enterprises activities was carried out. In particular, the priority of improving the taxation process as the most effective and relevant mechanism was determined. The practical significance of the research findings suggests that the developed proposals can be applied in assessing the level and dynamics of interest in the theme of economic risk as well as in making decisions on its state regulation.

THE NEED FOR INNOVATION IN SMALL ENTERPRISES: ANALYSIS OF THE STRUCTURE AND MAJOR TRENDS OF CHANGE

Innovations are becoming an integral basis for the development of modern enterprises and organizations. At the same time, small business sector is of particular importance in the structure of production and economic activity, where various changes in external and internal conditions are most clearly and quickly manifested. The purpose of the article is to identify key factors and assess their impact on the innovative activity of small enterprises taking into account these changes. The study analyzed the innovative activities of small enterprises of the subjects of the Russian Federation, described their role in this activity, highlighted strengths and problem areas caused, among other things, by the pandemic and measures to combat it. Based on innovation activity analysis data in Russian regions, which are sufficiently differentiated by the initial set of resources and abilities, identification of key factors determining the effectiveness of this activity implementation in the region was carried out. The degree of their influence on these changes in the spatial and temporal aspect is also considered, the main directions and parameters of changes are identified. The influence of region economic activities specialization structure on innovation activities effectiveness of small enterprises in terms of costs and the number of organizations involved is investigated.

Creating incentives for managing construction waste generated during the war

The object of this study is a system of incentives aimed at activating the processes to manage construction waste formed during hostilities. The problem being solved is to form incentives for the growth of economic interest in construction waste management. The structural and functional readiness of the economy for the management of waste generated as a result of hostilities is investigated. It was revealed that 60 % of the participants in the waste management system are microenterprises with a profitability of 0.2 %. The level of construction waste disposal and the level of its reuse are estimated. Forecasts of the behavior of methods of waste management in the absence of changes in state policy have been made. Based on the use of forecasting methods, a trend of increasing the amount of waste dumped at landfills has been identified. The directions of state influence on the formation of economic incentives for the processing of construction waste have been proposed. A special feature of the study's results is that the inconsistency of existing incentives with the needs of participants in the field of waste management has been investigated. The problem with the activities of small enterprises is the demand for performance, at the formation of which government efforts should be directed. Distinctive features of the results are that they solve the problems of achieving a balance of economic interests of participants in the management of construction waste generated during the war. The area of practical use of the obtained results is the system of state and local management of waste handling activities

METHODS AND TOOLS FOR STIMULATING THE INNOVATION ACTIVITY OF SMALL ENTERPRISES IN THE RUSSIAN FEDERATION

The article considers theoretical approaches to the identification and systematization of methods and tools of state stimulation of innovation, and provides an overview of foreign practice. In world practice, various methods of stimulating innovation activity are used, both economic and organizational and legal. The current system of stimulating the innovation activity of small enterprises in the Russian Federation is systematized and analyzed. As a result, problems were identified at the level of financial and non-financial methods. In terms of financial methods, there is a bureaucratic procedure for obtaining financing, difficulty in obtaining preferential loans, poorly developed preferential taxation, the venture capital investment market is practically not developed, difficulties in attracting private investment through online platforms, etc. Among non–financial methods there is a lack of information about possible support tools, insufficient use of tools that stimulate cooperation of participants in the innovation process. It is concluded that it is necessary to create an organizational tool – a meeting place for participants in the innovation process to solve the problem of transferring innovation from a research center or university to a corporation.

The Role of Small Manufacturing Enterprises in Innovation Development of the Real Sector of Economy: Economic and Statistical Study

The aim of the economic and statistical study presented by the authors is the evaluation of the role of small manufacturing enterprises in innovation development of real sector of Russian economy. Compared to developed countries, Russia is characterized by a relatively low innovative activity of small industrial enterprises, as well as by their smaller contribution to employment and to the increase of living standards of the population. At the same time, small industrial enterprises have the highest potential for innovation growth, especially in high-tech economic activities. The similarity of small enterprises’ definition in Russia and in the European Union, the magnitude of innovative activity of small enterprises in Europe, and the development of instruments to support innovative companies make studying the European experience in stimulating the innovative activity of small enterprises in the real sector of the economy in order to adapt it to domestic practice relevant.The authors reveal the potential areas of innovative activity growth for small manufacturing enterprises on the basis of foreign experience as well as develop recommendations on support for small entrepreneurship in industrial sector. The research is based on Community Innovation Survey (CIS), national reports of European countries on the topic, the federal statistical surveys № 4 and № 2-MP provided by the Federal State Statistics Service.The study revealed key drivers of European small enterprises’ innovative activity: well-developed cooperation with other organizations, substantial investment in R&D, broad coverage of small business enterprises with support measures. Best European practices of small enterprises’ innovative activity and the analysis of the main barriers of Russian small enterprises’ innovative activity allowed to define the promising directions for supporting small business the real sector of economy of Russia: developing modernization programmes for enterprises, extending the access to borrowed financial sources, developing cooperation ties between small business enterprises. The authors highlighted growth points of innovative activity of small manufacturing enterprises that can be taken into account while developing support measures in order to increase small business’ innovative activity, create new jobs and provide population employment.

МЕХАНІЗМ ФОРМУВАННЯ КОНКУРЕНТНОЇ ПОЛІТИКИ МАЛОГО ПІДПРИЄМНИЦТВА В ПІСЛЯВОЄННИЙ ПЕРІОД

The purpose of this scientific publication is to research the state of activity of small enterprises and develop a mechanism for the formation of their competitive policy in the post-war period. It has been proven that small enterprises are the driver of the economy and ensure the economic development of the country, and therefore the issues related to their development, the formation of competitiveness, and the maintenance of functioning are extremely important and relevant. The question was studied by many scientists, and their views and approaches changed under the influence of external trends, changes in the political, economic, environmental, social sphere, etc. Approaches to the interpretation of the concept of "competitive policy" at the level of the state and at the level of business structures are considered. The state of development and activity of small business entities, the structure of the main indicators of the business environment entities, the factors influencing its development were determined, and a comparison of the indicators of Ukraine in the Small Business Policy Index, 2020 and 2016 was carried out. It has been established that the creation of special conditions for the development of small businesses is necessary for the attraction of internal migrants and the return of temporary migrants to Ukraine. The mechanism for forming a competitive policy of small business in the post-war period is presented, which is a set of elements of the internal and external environment, which, with successful interaction, will allow to form an effective competitive policy, to achieve the efficiency of the functioning of small business and to contribute to its development, functioning, development of the country's economy as a whole and the creation of workers places Intellectual resources, a flexible management system, motivation and a basic stable factor, which remains constant in conditions of uncertainty and is a support for development, are identified as the main factors in the formation of competitive policy. The role of stakeholders as interested persons is taken into account and the importance of having a secure foundation is indicated. It is established that at the state level decisions are made to support the functioning of economic entities and understand the importance of this segment for the development of the economy as a whole and the creation of jobs and providing the population with the opportunity to find sources of income in particular. Prospects for further research are defined.

Автоматизации бизнес-процессов на малых предприятиях и повышение их уровня цифровизации за счет развития цифровой инфраструктуры посредством «Трансформации системы оборота информации»

The article is devoted to the study of the possibilities of modern means of automating business processes in small enterprises and increasing their level of digitalization through the development of the digital infrastructure of such companies through reengineering and transformation of the information circulation system. The article shows the possibility of using the developed author's methodology for transforming the information turnover system («TSOI»), which includes a number of algorithms and makes it possible to increase the efficiency of reengineering business processes in small businesses. The authors, within the framework of the article, describe the application of the developed specialized software (software) to automate the process of collecting tender documents from the platforms of electronic trading – «ROSA». The article substantiates the possibility of introducing the developed toolkit into the activities of small enterprises, and also conducts its approbation on the example of reengineering of business processes of a real enterprise. The effectiveness of the proposed toolkit has been proven within the framework of the case under consideration due to the calculations of the economic effects obtained from the implemented tools of the complex of business process automation tools.

Assessment of the economic attractiveness of the spheres of economic activity of small enterprises according to statistical survey data

The subject of the study is the economic attractiveness of the spheres of economic activity, which are considered in the article in the context of sections of the current classification of types of economic activity, while each section corresponds to a certain enlarged sphere. the purpose of the work is to assess the economic attractiveness of the spheres of economic activity of small enterprises according to statistical survey data. The paper verifies the scientific hypothesis that, based on official state statistics, it is possible to get an idea of the economic attractiveness of individual spheres of activity of small enterprises and, by comparing them with each other, to build a generalized rating of groups of economic sectors according to their attractiveness for small and micro enterprises. The article summarizes the definitions of economic and entrepreneurial attractiveness found in modern publications. The selection of indicators reflecting the economic attractiveness of the spheres of activity of small enterprises and available for calculation on the basis of available statistical data was made: capital return, revenue per employee, the level of wages of employees. A method of complex assessment is proposed and a ranking of the economic attractiveness of fields of activity for small enterprises is carried out using various methods of criteria convolution for the transition from a multi-criteria assessment to the construction of a rating. As a result of the research, the most attractive spheres of economic activity for small enterprises have been identified: trade, repair of vehicles, construction, information and communication technologies. It is proposed to take into account the results obtained when forming a small business development policy.

ОСОБЕННОСТИ РЕГУЛИРОВАНИЯ СОЦИАЛЬНО-ТРУДОВЫХ ОТНОШЕНИЙ НА МАЛЫХ ПРЕДПРИЯТИЯХ

The problem of social and labor relations in small businesses is relevant due to many circumstances: the priority of small business development is associated with its significant impact on employment, improvement of the socio-economic situation, reduction of tension in the labor market by creating additional jobs. In addition, small businesses should become a reliable taxable base for budgets of all levels. The object of the study is a social partnership as a mechanism for coordinating the interests of employees and employers in small businesses. The subject of the research is the regulation and improvement of social and labor relations within the framework of social partnership in small enterprises. The aim of the article is to improve social and labor relations in small enterprises based on the development of the social partnership. Methods of statistical analysis, data from a questionnaire survey of various categories of small business workers, analysis of materials provided by the FNPR, regions of the Russian Federation, the Russian Professional Union of Employees of Innovative and Small Enterprises, Internet sources served as the methodological basis for the study. The scientific novelty of the study lies in the development of the provisions of the social partnership system in the field of regulation of social and labor relations in small enterprises, proposals for the development of small business, proposals for building a mechanism for protecting the interests of SE employees. Based on the results of the study, in order to strengthen guarantees in the field of labor, recommendations were formulated and substantiated for concluding regional agreements at the level of Russian regions that apply to small enterprises and provide for the creation of appropriate associations of employers. They can be used to improve social partnership in the field of regulation of social and labor relations in the activities of small enterprises, as well as find application as aids in the educational process. The materials obtained during the study can be used by state bodies, the government, employers and trade unions to solve the country's economic, social and labor problems. The author concludes that it is necessary to establish guarantees in the system of social partnership in terms of indicators related to the regulation and protection of wages, ensuring stable employment and comfortable working conditions, and continuous training of personnel. In order to increase the employer's interest in creating proper working conditions at small businesses, it is proposed that the authorities, as one of the parties to social partnership, develop a system of measures, including government orders, grants, training, and state assistance in labor protection to cover expenses.

PAҚAМЛИ ИҚТИСOДИЁТ ШAPOИТИДA КИЧИК КOPXOНAЛAP МAPКЕТИНГ СТPAТЕГИЯСИНИ ТAКOМИЛЛAШТИPИШ

In this article, in order to ensure the well-being of the people of our country, the role of marketing in the activities of small enterprises, the provision of goods and services, the development of the enterprise, the directions of the use of marketing strategies in ensuring competitiveness, at the same time, the development of marketing strategies with the use of digital tools.

В. А. Палехова МАКРОЕКОНОМІЧНА СТАБІЛІЗАЦІЯ ЯК ПЕРЕДУМОВА РОЗВИТКУ МАЛОГО БІЗНЕСУ

The purpose of the study is to check the impact of the macroeconomic environment on the state and development of small domestic enterprises. Methodology of research. Such general scientific research methods as analysis and synthesis were used. The statistical data for 1991–2020 characterizing the macroeconomic situation (GDP growth, unemployment rate, inflation rates, interest rates, exchange rate) and the main indicators characterizing the activity of small enterprises (the dynamics of their number and the average annual number of employees) were systematized and analyzed. Connections between both groups of indicators were summarized. Findings. It was found that during the initial stage of the establishment and development of small business, its indicators didn`t depend on macroeconomic stabilization but on the formation of regulatory and legal foundations of entrepreneurial activity. And subsequently, as the national economy was being consistently transformed into a market economy, the dynamics of indicators characterizing the state of small business will be more dependent on changes in tax legislation. The connection with macroeconomic indicators can be seen, first of all, in the years of cyclical crises. Domestic experience provides an opportunity to verify this by the example of the recessions of 2009, 2014-2015, and 2020, when both the number of small businesses and the number of people employed by them decreased. All recessions in Ukraine were accompanied by inflation. However, small businesses suffered not so much directly from inflation but from the monetary policy of the NBU, which was aimed at slowing down its pace. The practical value of the research findings lies in realizing the significance of changes in key macroeconomic indicators for the successful development of small enterprises. It can be assumed that in the future macroeconomic stabilization will have a more significant impact on the state of domestic small businesses, which can be verified once we have more statistical data available. Further research should include a larger number of indicators to determine the factors that will contribute to the development of small enterprises and, therefore, will positively impact the competitive environment and innovative activity of all domestic businesses.

Стратегія економічного розвитку малих підприємств

The article defines that small enterprises are an important driving force of economic development. This is proved by the share of such enterprises in the total number of Ukrainian enterprises, namely 95,2 %. However, the analysis of domestic and international research on this topic proves the need for development and growth strategies by such enterprises. Theoretical concepts are defined: strategic management, small business strategy and small business subjects. The normative documents of Ukraine, which regulate the activities of small enterprises, namely the Law of Ukraine “On the development and state support of small and medium-sized enterprises in Ukraine”, the Economic Code of Ukraine, Strategies for the development of small and medium-sized enterprises, have been researched. The performance indicators of small business entities in Ukraine during 2016-2020 were analyzed and their number was determined by type of economic activity. By types of economic activity, there are the most small enterprises in the sphere of wholesale and retail trade, repair of motor vehicles and motorcycles, agriculture, forestry and fishing, industry and in the sphere of real estate transactions. The toolkit for developing a strategy for the development of small enterprises is presented, which includes the following elements: analysis of the state of a small enterprise (SWOT - analysis for the study of factors that affect the current state of the enterprise); marketing research of external factors and competitors (PESTEL – analysis; ICEDRIPS – analysis); definition of goals, mission of a small enterprise and future plans (Business Model Canvas and value proposition canvas); choosing a strategy; implementation of planned activities and evaluation of the results obtained as part of the implementation of the strategy of a small enterprise. The proposed growth strategies include: market penetration, product expansion, segmentation, Internet marketing, diversification, cost reduction, customer retention, market development or expansion, alternative channels, partnerships, acquisitions, and mergers.

Current trends in the development of small businesses in Ukrainian agriculture

Purpose of the research. The aim of the article is to analyze the activities of small agricultural enterprises in Ukraine and identify the main obstacles to their development. Methodology. The following methods were used in the research process: generalization and comparative analysis. The authors used sources of statistical information and analytical reviews. The list of them is given in the list of references. Results. The article analyzes the main indicators that characterize the efficiency of small business in Ukraine. The role of small enterprises in the economy of developed countries is studied. It is noted that the impact of small business performance on gross domestic product (GDP) dynamics is different and depends on many factors – both historical and other, related, for example, to the structure of the economy, the culture of entrepreneurship. It is indicated that with the independence of our country, small business has developed rapidly, its share in the total number of businesses has grown. The main indicators that characterize the activity of small enterprises in agriculture of Ukraine are analyzed. The results of the study show a positive trend towards increasing the profitability of small businesses operating in agriculture in Ukraine. Practical meaning. The main obstacles to the development of small business in Ukraine have been identified. These include: low efficiency of legal regulation of economic relations, high levels of corruption and raiding. The authors notes that the acceleration of positive trends in small business development is possible provided that the level of favorable business environment in Ukraine is increased. Prospects for further research may be a mechanism for reconciling the interests of the subjects of the process of small business social responsibility.