THE BASIC TENDENCIES OF DEVELOPMENT OF SMALL AND MEDIUM BUSINESS IN UKRAINE
Keywords:small and medium business, classification of enterprises, produced and sold products, profitability of activity
The article focuses on the identification and analysis of tendencies of development of small and medium-sized businesses. The relevance of the study is determined primarily by the formation of the prerequisites for the existence and development of the «middle class» (small and medium enterprise), as a stable and successful of the electorate, major taxpayers, and as a consequence source of filling the state budget. When writing used analytical and statistical methods in the identification and treatment of domestic and foreign statistical data, expert evaluation method in the formation of structural models, historical and logical methods for extrapolating the state of the previous years for the future.
In materials of article the attention is focused on the main advantages of small and medium business compared to larger companies, the prerequisites for their creation and realization of their commercial interests. Noted that the national focus on regional decentralization provides opportunities for dynamic development of this business in the regions, the flexibility and adaptability of small businesses to external conditions are also dominant features for development in the context of modernity. It is argued the relevance of the research topic through the provision of statistical data on the number of workers of small and medium business on the whole in 2018, the enterprises with number of employees less than 250 employees accounted for over 99 % of all enterprises in the national economy.
It is revealed that assessment of the dynamics of development of small and medium business in Ukraine should be carried out with the system approach, according to which the System of indicators of small and medium business includes quantitative and qualitative, macro and micro, individual and composite indicators. The advantages and characteristics of quantitative and qualitative approach to the assessment of efficiency of activity of small and medium business. The features of the integrated approach shaped to the Bologna Committee. Classification of enterprises, described in the current legislation of Ukraine for the study is defined as a reference to identify the main conceptual and categorial apparatus of identifying and analysing development trends of small and medium business.
To achieve the main goal of the research processed the data on the number of enterprises of small and medium-sized businesses, revealed that due to the inertia of economic processes the smallest number of functioning companies came in 2012.
It is revealed that one of the key indicators in assessing the quality of functioning and development of small and medium-size entrepreneurship is the number of employed workers, subjects of a large, medium, small and micro enterprise. It is noted that one of the important indicators of the effectiveness of the surveyed enterprises is the volume of manufactured and sold products, and the value of value added. It is noted that one of the relative indicators that characterizes the state and platform for the implementation of future changes in the activities of small and medium enterprises is the profitability of operating and general activities. It was found that the crisis of profitability of small and medium-sized businesses was in 2014 and was caused by economic and political upheavals.
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