Analysis Of Small Business Research Articles

Analytical study of entrepreneurship state in Russia

The purpose of the study is to provide a comprehensive analytical overview of small and medium-sized enterprises (hereinafter – SMEs) state in Russia. The main part is divided into four subsections and shows SMEs development trends, analysis of small business by industries and a comparative review of sociological surveys among entrepreneurs. The paper concludes by identifying the institutional factors that determine the level of entrepreneurial activity by Russian regions and compiling regression models. The share of SMEs in the country’s economy remains low and the number of entities tends to decrease, while the population’s desire to engage in entrepreneurship is also decreasing. An analysis of activity by sector shows that most SMEs operate in the service sector and larger enterprises prefer to operate in more basic sectors of the economy, while most markets are dominated by large businesses. A sociological surveys comparative analysis allowed us to draw an average portrait of entrepreneurs; the data from the surveys generally converge with official statistics. An extremely high variability in the level of entrepreneurial activity across Russian regions has been shown. For this reason, more than two dozen regional social and economic indicators have been selected and correlation analysis carried out. Regression models of entrepreneurial activity have been compiled on the basis of these indicators.

Analysis of small business and private entrepreneurship in the economy of Namangan region

Analysis of small business and private entrepreneurship in the economy of Namangan region

ASSESSMENT OF RHYTHMICITY AND ANALYSIS OF SEASONAL OSCILLATIONS OF SALES OF PRODUCTION BY A SUBJECT OF A SMALL ENTERPRISE

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.

Актуализация подходов к распределению косвенных затрат в бухгалтерском учете субъектов малого предпринимательства сферы оптовой торговли

Цель: анализ затрат субъектов малого предпринимательства выступает важнейшим инструментом управления затратами, позволяет оценить тенденции изменения их уровня, установить причины отклонения фактических затрат от плановых (стандартных), выявить резервы их снижения. Для субъектов малого предпринимательства сферы оптовой торговли на первое место выступают аспекты поиска объективных методик распределения косвенных затрат в бухгалтерском учете для предотвращения искажения конечной себестоимости товарных групп. Обсуждения: эффективность системы управления затратами зависит от организации их учета и анализа, что определяется формой и методами учета затрат, степенью автоматизации учетных процессов торговой организации, уровнем планирования и нормирования затрат, наличием внутренней отчетности, содержащей информацию о выявленных отклонениях, причинах их образования, принимаемых мерах по их устранению. Наиболее актуализируется вопрос о существовании множества баз распределения косвенных затрат, относящихся к различным учетным моделям, которые имеют свои преимущества и недостатки. В работе поднимается вопрос об исследовании различных методов распределения: «котловой метод», распределение пропорционально выручки от продажи, функционально-стоимостное калькулирование. Перед руководством торговой организации поднимается ряд вопросов, решение которых способствует поиску объективных методик распределения затрат, а именно зачем использовать методики распределения затрат, какие положительные аспекты в области управления затратами получит экономический субъект, какие недостатки имеют существующие методики распределения. В настоящем исследовании осуществлялся поиск ответов на эти вопросы в ходе внедрения ABC-модели в сферу оптовой торговли. Результаты: в исследовании продемонстрирован процесс реализации функциональностоимостного калькулирования в учетной практике субъектов малого предпринимательства. Акцентировано внимание на решении недостатков и проблем внедрения модели, продемонстрирована возможность расчета рентабельности клиентов и товарных групп, предложена схема построения аналитического учета на счете 44 «Расходы на продажу».

Analysis of small business and private entrepreneurship in the development of the economy of the republic of Uzbekistan

Analysis of small business and private entrepreneurship in the development of the economy of the republic of Uzbekistan

Financial analysis of small businesses in the construction industry

Financial analysis of small businesses in the construction industry

Assessment of small businesses activities in Ukraine

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.

Development of Small Business in the Altay Territory in 2010-2015

The article considers main trends in the small business of the Altay Territory according to results of 2011 and 2016 full-scale observations that follow the results of activities of small and medium-sized enterprises in 2010 and 2015.In the introduction, the author argues the relevance of the economic and statistical analysis of small business, which is essential for its support, as it is one of the government’s priority areas of activity at all levels when it comes to solving problems of socio-economic development. There are characteristics of information support of the analysis related to the implementation of the Federal Law No. 209-FZ from July 24, 2007 «On small and medium business development in the Russian Federation» and the Order of the Government of the Russian Federation No. 201-r from February 14, 2009.The body of the article successively focuses on some areas of analysis - from the general characteristics of small businesses to the factual analysis of individual aspects of activities of the economic entities under review (headcount, wages and revenues, fixed assets and the scope of investment activities). The features of small enterprises development by economic activity are analyzed separately. An integrated indicator of structural differences is used to assess the significance of structural changes in small businesses. A cluster analysis of the Altay Territory municipalities was carried out and they were rated according to the small business development level. In addition, the author assessed the contribution of small business of the Altay Territory to the development of small business in the Siberian Federal District and the Russian Federation.The final section of the article draws conclusions from the authors’ own specific analysis that points to both positive and negative trends in the development of small business in the Altay Territory.

К ВОПРОСУ О ТРАНСФОРМАЦИИ ПОДХОДОВ КОММЕРЧЕСКОГО БАНКА К КРЕДИТНОМУ АНАЛИЗУ МАЛОГО БИЗНЕСА

Цель: исследовать вопросы, связанные с трансформацией подходов коммерческих банков к кредитному анализу малого бизнеса, роль которого в настоящее время усиливается в национальной экономике. Обсуждение: одним из перспективных направлений кредитования коммерческих банков в России является развитие кредитных отношений с предприятиями малого бизнеса. В условиях современной экономической нестабильности банки должны внимательно относиться к потенциальным заемщикам. Следовательно, необходима трансформация подходов коммерческих банков к кредитному анализу малых предприятий с целью увеличения его качества и эффективности. Результаты: авторами выделены исторические этапы развития кредитного анализа в России; проведен анализ современного состояния на рынке кредитования малого и среднего бизнеса; рассмотрены этапы проведения кредитного анализа заемщика (малого предприятия) в ПАО Сбербанк; даны рекомендации по дальнейшей трансформации подходов коммерческого банка к кредитному анализу малого бизнеса.

Conceptual features of the implementation of economic analysis of small businesses

In the presented article, the author considers the features of the economic analysis of the activity of small enterprises for the rationality of their management. The key criterion by which an enterprise of any industry affiliation and organizational and legal form is referred to as a small one is the average number of employees involved in the labor process for the implementation of the main activity for the reporting period.

The influence of the specifics of small businesses on innovation

Purpose Based on a multi-case analysis of small businesses in the metal-mechanical industry in the region of Sorocaba, State of São Paulo, Brazil, the purpose of this paper is to analyze how small businesses (in terms of the owner, business, and influences exerted by the environment) influence innovation. Design/methodology/approach Six case studies are used to analyze the Brazilian metal-mechanical industry. The data are collected through semi-structured interviews and direct observations. In addition, innovations over the previous five years are evaluated in order to establish a comparative pattern between companies. Findings This study examines how facilitating factors are related to the owners of small businesses. These factors include owners’ personal ambitions, the centralization of decisions, and their confidence in their ability to make effective decisions. Factors related to the organization that favor innovation include a simple and streamlined structure and fewer levels of bureaucracy, whereas low capital intensity limit innovation. While some factors related to the environment favor innovation, others have a limiting effect (e.g. short-term horizons and a lack of formal strategic planning). Originality/value The main contribution of this research is to show that innovation is not synonymous with financial investment. Strategic reorganization and the rationalization of productive resources through competitive priorities may lead to innovation in different spheres, helping to increase the competitiveness and strength of the national economy.

Credit provision by banks: a case study analysis of small businesses in South Africa

Small business sector is considered as an important economic driver by many countries. In South Africa, small business sector has been acknowledged as the driving force to boost the economic growth and an important source of job creation. This article aims at identifying factors that are a challenge in obtaining bank finance by small businesses in South Africa.Primary data for this study involved a survey questionnaire directed to owners of small businesses operating in Ekurhuleni Metropolitan area, Gauteng, South Africa. Factors that were deemed to influence bank loan decision were examined. The research findings revealed that factors such as age of business, business plans availability, educational background of business owner, experience of business owner and availability of a collateral have an influence on the bank loan decisions. This research also found that the accessibility of loan funding from banks was a constraint on business operations and growth. The findings of this study indicate that the mentioned factors are a challenge for small businesses in accessing bank loans to fund their operations.The findings of this study will be of great value to small business owners and policy makers in finding solutions to address the identified barriers.

Оценка наличия, состояния и эффективного использования сельскохозяйственной техники Костромской области с применением интегрального показателя

Оценка наличия, состояния и эффективного использования сельскохозяйственной техники Костромской области с применением интегрального показателя

Методика анализа развития субъектов малого предпринимательства

Методика анализа развития субъектов малого предпринимательства

Post‐loan credit risk: an analysis of small business in southern Arkansas

PurposeThe purpose of this paper is to identify pre‐loan factors that ultimately impact post‐loan risk ratings of small business in southern Arkansas.Design/methodology/approachOrdinary least squares linear regression analysis is conducted on small business data to determine which factors contribute to higher post‐loan credit risk ratings.FindingsBusinesses with records of loan repayment and personal financial assets at stake are more likely to be assigned better credit risk ratings. Additional analysis indicates that businesses with no past due collections or judgments, having good trade references, a profitable business, and not operating in a volatile industry are much more likely to result in loans ultimately receiving good post‐loan performance marks and lower risk ratings.Research limitations/implicationsThis paper has a small sample of firms in a historically economically depressed region. While the relevant factors seem intuitive they may not apply to other regions and/or larger businesses.Practical implicationsResults of this paper may be interesting to loan officers of banks and other lenders, particularly in this region given the current financial crisis.Originality/valueThis paper is the first to analyze actual data from small businesses in southern Arkansas. The results may help the organizations attempting to aid economic development in this region.

An analysis of small business in Chile: a correlational study

PurposeThis paper sets out to investigate small business success factors in Chile.Design/methodology/approachThe research on which this paper is based involves a survey correlational study involving a sample of 145 small business owners in Chile that replicates Lussier's success variables validated in the USA.FindingsThe results of this research study show that there were 26 significant correlations between the success variables. A major finding shows that business owners tend not to make much use of professional advisors, yet this factor was correlated with six other variables.Research limitations/implicationsThere were no other small business success factor studies of Chile found in the specialist literature, thus the results could not be compared with findings of similar studies.Practical implicationsThe findings indicate that small business owners and managers may benefit from using more professional advisors. Public policy makers should consider providing more professional help to small business, such as offering services similar to that of the US Small Business Administration.Originality/valueThis is the first major small business success factor study conducted in Chile. Researchers have a foundation for further research and comparisons.

Democratization Without Representation: The Politics of Small Industry in Mexico

Democratization Without Representation: The Politics of Small Industry in Mexico, Shadlen, Kenneth C., University Park: Pennsylvania State University Press, 2004, pp. vii–xvi, 208.In this book Kenneth Shadlen addresses the important question of what democracy has really meant for civil society in Mexico. Mexico counts among the stragglers over the finish line of third-wave transitions, but, as elsewhere, hopes were high that democratization would magically result in political, social and economic betterment for all. Shadlen's book is among a growing number of studies drawing attention to the differences between electoral democracy—based on electoral turnover through relatively free and fair contests—and quality democracy—a more ideal regime type with intensive participatory and representative aspects. He challenges the perception that any kind of democracy always benefits all citizens more than other regimes, by offering an in-depth analysis of small business's interest aggregation and articulation difficulties, which have increased with the transition.

Small business performance: a tourism sector focus

Discussion and analysis of small businesses tends to work on generalised, popularised understanding and knowledge of what their motivations are and how they behave in a business environment. The need to explore below these generalisations into the submerged variables and relationships is argued in this paper if academics and policy makers seriously want to interpret and induct theory and practice from the key actors within their natural habitat. Thus, this paper provides a conceptual framework relative to small, urban tourism business performance, which is used as an analytical framework to guide the interpretation of qualitative research undertaken with small businesses in the City of Glasgow. Specifically, discussion and conclusions focus on the complexity and multi‐dimensional nature of small tourism business performance, aspects pertaining to competitive advantages, and the enterprise development issues arising from the prioritisation of lifestyle objectives over those of a more explicit economic nature. Conclusions are drawn relative to research, managerial and enterprise policy implications.

Small enterprises, fungibility and Indonesian rural family livelihood strategies

One critical aspect of the study of rural development involves the contribution of non–farm employment. In light of the need for employment creation and income expansion, the analysis of small businesses and home enterprises has been understudied. The current paper focuses on these activities in a spatially differentiated sample of transmigrant households from South Sumatra, Indonesia. An overriding objective is the deeper understanding of enterprise activities in terms of economic, social and contextual variables. Statistical inference is used to draw out relationships which contribute to the body of knowledge on enterprises and entrepreneurs in the developing world. In addition qualitative analyses of business experiences are presented using a case study approach with information derived from in–depth household interviews. In this regard the family mode of production is used as a theoretical tool to gain insight and seek more generalisation on the Lipton defined concept of ‘fungibility’.

Gender and Ownership in UK Small Firms

The emphasis on the individual “female entrepreneur” in much of the small business literature in the last decade disguises the fact that many women in business ownership are in partnership with others, usually with men. How “gender” impinges on the process of small business ownership has been little studied. The paper examines gender and ownership using evidence from a three-year study on the impact of gender on small business management, involving interviews with 602 male and female UK business owners, drawn from three industrial sectors. Difficulties were encountered in interpreting sex differences as “gender” trends, owing to significant sectoral variation. Nevertheless, some marked gender differences were identified. These referred to differential patterns of kinship with the respondent; the allocation and perception of specialist roles within the business; and the fact that female owners are less likely to be associated with more than two businesses. Overall sole traders were in the minority in both sexes, implying that most owners shared responsibility and management in some way with other owners. The paper concludes with methodological implications of co-ownership for the sampling and analysis of small business owner/managers from a gender perspective.