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Changing of political situation in the late twentieth century completely changed the essence of Ukraine functioning. The problem that Ukraine confronted has a dual contradiction: on the one hand the need to integrate into the world economy, on the other hand to ensure internal economic integration, protect its internal market, its own producer and national interests. The solution to such a problem is possible in the presence of a powerful system of economic security of the state, regions, enterprise, individual. The article is devoted to the research of problems concerning «diagnostics of economic security of enterprises», the author defines the essence of the concept «economic security of agricultural enterprise» - this is the state of functional sectors of the enterprise, its management and partnerships that provide the enterprise with long-term functioning in the competitive technological chain on the agricultural market. The method of diagnosing the economic security of the enterprise based on budgeting has been recommended. The author's method for determining the level of security of the enterprise, the essence of which is to determine the ratio of the amount of actually spent investments by the enterprise to maintain the level of economic security to the amount of investment resources needed to create conditions that provide economic security, has been recommended. The amount of the resources required should be calculated as the reduced value of investments by the functional criterion of the enterprise - the industry leader. The classification of components of economic security of agricultural enterprises has been made according to the internal signs: political, economic, organizational, social, national, and climate-related and international. [ABSTRACT FROM AUTHOR]

Accounting is an integral part of the functioning of any enterprise. The management of the company must strictly observe the requirements of Ukrainian legislation. Accounting is one of the most important sources of information about the activities of the enterprise. However, there are certain simplifications that can be useful for such economic subjects as small businesses. The development of the modern economy is impossible without an active policy of supporting small business. The organization of accounting for a small business, as well as for any other, requires the establishment of a clear accounting, control and reporting system. However, small forms of management also condition a number of specific peculiarities in the application of methods and techniques of accounting. The status of the small business subject is clearly defined in the legislative acts. Small businesses are commercial enterprises that meet the established criteria. Of course, as in the other enterprises, accounting for small enterprises should be carried out in a definite manner, provide timely and reliable financial and managerial information, but at the same time it should differ from them. In order to develop small enterprises in Ukraine, a number of legal acts were adopted, which approved a simplified form of accounting and reporting, provided for the possibility of choosing a simplified system of taxation. Now the undisputed problem at small business enterprises is accounting exclusively for the purpose of reporting. The representatives of small businesses do not pay due attention to the direct accounting as an important source of information on the results of their management. Consequently, the question of simplifying accounting for small enterprises is quite relevant. The features of the simplified accounting practices at such enterprises will be considered in this article. The article also mentions scholars engaged in the study of this issue. [ABSTRACT FROM AUTHOR]

The development of a modern economy is not possible without the active support of small business policy. Organization of the account in a small business, like any other, requires the establishment of a clear system of accounting, control and reporting. However, small forms of management are responsible for a number of specific features in the application of methods and accounting methods. The main problem of tax and accounting subjects of small business in Ukraine related to the existing contradictions in the tax legislation and its instability. As well as the construction and maintenance of accounting records is considered by entrepreneurs as a tool for calculating the tax liability. This article focuses on issues related to the creation of sustainable competitive advantage of small businesses on the basis of organization of the accounting and tax accounting system. To do this, you must develop proposals for improving the simplified methods of accounting for small businesses. At the same time improving the accounting by small businesses it must be based on a proper combination of interests of the state and small businesses. The article describes the concept of the organization of accounting in connection with the specifics of small businesses. The characteristics of small and medium-sized businesses are represented by their classification features. Systematized the main factors of influence on accounting in small enterprises. The main problems and ways of improving the organization and accounting for small businesses. The author concludes that small businesses are developing dynamically, adapting to external conditions and innovations. Competent, clear and thoughtful approach to the organization of accounting in organizations which are small businesses, can provide quite a sizeable decline in the complexity of accounting processes, improve the accuracy and efficiency of processing accounting information and, consequently, improve the quality of management decisions. [ABSTRACT FROM AUTHOR]