BUSINESS INFORM №6-2013

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Section: Accounting and Auditing
UDC 657
Gogol T. A.
Analysis in the System of Accounting and Analytical Provision of Small Businesses (p. 319 - 324)
The article justifies that analysis of financial and economic activity in small businesses is an important component of accounting and analytical provision and promotes stable development and expansion of activity under modern economic conditions. It also identifies the place of economic analysis in the system of managing small businesses and develops a scheme of interconnection of accounting and analysis with relevant movement of economic information and their influence on making managerial decisions by company leaders. Moreover, it considers organisation of economic analysis in small businesses, marks out separate sub-functions of organisation of economic analysis and a necessity of development of a programme or plan of carrying out analysis with consideration of goals and tasks of the management system. It marks out factors that influence financial stability of subjects of small entrepreneurship and also conducts a generalised classification of indicators of activity with consideration of the type of a participant of market relations and information requirements of different users.
Keywords: accounting, small business, economic analysis, organisation of economic analysis, financial stability
Fig.: 3. Tabl.: 1. Bibl.: 13.

Gogol Tatyana A. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Gogol, Tatyana A. (2013) “Analysis in the System of Accounting and Analytical Provision of Small Businesses.” Business Inform 6:319–324.

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