Search

The article deals with the ways of small business development in Ukrainian territorial communities in the post-war period in Ukraine. The aim of this article is to give recommendations and ideas on small business development in Ukrainian territorial communities in the post-war period. In order to achieve the research goal, the following tasks were used: the scientific literature analysis on the research topic, the secondary data analysis from open Internet resources, and providing ideas for small business development in Ukraine's territorial communities in the post-war period. The following ideas for small business development in Ukraine in the post-war period are proposed: the relationship between small businesses in territorial communities and e-government in improving their services; using artificial intelligence in order to collect and analyze customer data to make informed decisions about the target audience and its preferences; a hub creation for individual entrepreneurs, where they can exchange their ideas; on the basis of the Politech-Consult CTC to create courses for aspiring individual entrepreneurs from territorial communities, where they will be taught all the aspects of opening and running their small business. [ABSTRACT FROM AUTHOR]

The subject of the study is the theoretical and practical aspects of the development and improvement of the competitiveness of small enterprises on the basis of the formation and spread of digital business processes in domestic small businesses of various fields and types of activity. The purpose of the article is to establish the main types and manifestations of digital business processes in small businesses, their content and competitive advantages, features of organization and management to increase the competitiveness of the functioning and development of small enterprises. The methodological basis of the article is the main methodological provisions of enterprise economics; problem-targeted approach; methods: system-structural analysis and synthesis, historical and monographic, statistical and economic. Results of the article. The competitive advantages of digitalization of business processes in small businesses have been established (optimization, productivity improvement, saving labor, money, etc., unification, improvement of the quality of products and services, etc.). It was determined that this allows us to predict their total distribution in the future. The main types of digital business processes were characterized and the addition of new ones (operations with cryptocurrencies) was substantiated. Manifestation formats, effectiveness and strategic development priorities for the future were developed. Field of application of results. The conclusions and results of the article can be used by small enterprises in the organization of business processes on the basis of digitalization; in the implementation of marketing technologies in the conditions of e-commerce; in strategies for increasing competitiveness. They will be useful in the educational process of economic specialties of institutions of higher education, in the scientific work of students, graduate students, and teachers. Conclusions. In the structure of modern social and industrial and economic activity at the level of small enterprises, digital business processes are gaining more and more importance. They are formed both in traditional activities and in the latest digital economy. However, in any case, they relate to both the main and auxiliary activities; all links of reproduction; provide significant savings due to optimization of the organization, automation, lack of need for premises, equipment, additional employees; reduce the number of errors and other negative manifestations of personal factors and thus work to increase the overall competitiveness of small businesses. Therefore, in the future, their unification by spheres of activity (food production, fashion industry, IT development, etc.) and introduction into the practice of small business management will be of great importance.

The subject of this research is theoretical, methodological and practical aspects of the functioning of rural green tourism enterprises in European countries and in Ukraine. The purpose of the work to analyze the European experience in supporting and identifying the features of the functioning of rural green tourism enterprises in the context of leading European countries to optimize their activities and increase the number in Ukraine. The methodological basis of the article was the methods of scientific knowledge: monographic – for theoretical generalization and identification of the features of the formation of rural green tourism in European countries; system-structural analysis and synthesis, groupings – for the interpretation of the results; problem-target – for the practical implementation of the European experience in the operation of rural green tourism enterprises. Results of the article. The article reveals the features of the implementation of rural green tourism in European countries and grouping of countries by the identity of tools and support mechanisms. The possibilities of their implementation in Ukraine in terms of practice, institutions of support, local support not only as a type of activity, but as a resource for the storage and reproduction of rural areas are substantiated. The field of application of results.The materials, results and conclusions of the article can be used in the activities of rural territorial communities, local governments, enterprises and agro-estates, higher educational institutions of the corresponding specialization and faculties of economics and management of tourism and hotel and restaurant business. Conclusions. It has been determined that the most significant feature of the theory and practice of the operation of rural green tourism enterprises in European countries is the expansion of their functions from purely business to more socially necessary and significant ones – as tools for the preservation and reproduction of rural areas, incl. depressive. This ensures their great support at the level of local communities, state authorities, it is advisable to use them in every possible way. It is also advisable to use proven mechanisms and forms of tourism in the countryside.

The aim of the article is to study the current state of small businesses operating in the agricultural sector of the Ukrainian economy and to substantiate the ways for increasing their efficiency, which will fully reveal their potential. In Ukraine, small businesses make a significant contribution to gross agricultural production and remain a stabilizing link of the economy. They smooth out price fluctuations and manufacture niche products, thereby ensuring the food needs of the population and the appropriate level of food security of the state. However, they are in unequal competitive conditions compared to medium-sized and large agricultural producers. The low level of their provision with agricultural machinery leads to low labor productivity and to a large extent affects the completeness and timeliness of implementing a range of works on growing and harvesting crops. A significant problem for small enterprises remains the imperfection of state support programs for farms, in particular, the unevenness of support during the year, changes in the allocation of funds from the state budget, complication of the procedure for submitting documents for consideration by commissions, and imposition of additional limitations. This leads to a decrease in the number of recipients of such support as well as to the denial by farmers themselves to receive such support. The adopted amendments to the Law of Ukraine “On Farming” do not yet prompt personal peasant households to transform into farm businesses. The state policy for stimulating the development of small businesses in the agricultural sector of Ukraine should be based primarily on solving the issue of further functioning of households. At the same time, the state support measures should be aimed at strengthening organizational and economic assistance in the creation and functioning of family farms, with their subsequent integration into agricultural cooperatives.

The subject of the research is theoretical and practical aspects of identifying environmental motives and incentives for the organization and development of small businesses and agro-villages of rural green tourism. The purpose of the work is to identify environmental motives and incentives for the organization and development of small businesses and agro-villages of rural green tourism in order to improve their management in the interests of creating a favorable environment for the life of the population, rational use of nature, conservation and reproduction of rural areas. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Methods were used: dialectical, monographic, historical, system-structural analysis and synthesis, problem- and program-targeted approaches. Results of work. The article deals with the special role of functioning of small businesses and agro-villages of rural green tourism for rural areas. This is not just about his socio-economic motives for providing recreation for urban dwellers and improving rural employment and well-being. The environmental value of the organization and development of small tourist enterprises and agro-villages in the countryside is a key consideration in the study. They are considered, in essence, as the only alternative to agribusiness entities in ensuring the sustainable use, conservation and reproduction of the environment. Therefore, the identification of ecological motives for their creation and ecological incentives for development are of the utmost importance for management in order to ensure a favorable natural environment of life and activity of the population, the functioning of rural territories and their economy as a whole. The field of application of results. The materials, results and conclusions of the article can be used in the activities of individual subjects of rural green tourism, rural territorial communities, district state administrations, secondary and higher education institutions. Conclusions. The environmental motivation of rural green tourism will be the starting point for creating new approaches for this activity, both through the vector of socio-economic development (creation of new jobs and new professions, restoration of crafts, better use of existing resources, etc.), and through the vector of sustainable development (care for the environment, conservation of resources and reproduction of nature, comprehensive greening of activities and tourism products). It will also stimulate the formation of a new rural population mentality and management of rural development. Strengthening the ecological functions of agro-villages and rural tourism enterprises meets the requirements of the modern concept of social responsibility in the organization and development of any business in the countryside – large, small, medium, agrarian and other types.

Abstract. The shadowing of the economy is a significant obstacle on the way to stable economic development and the reason for deteriorating investment climate and imbalance of economic incentives in the national economy of Ukraine. The aim of the article is to determine the factors of shadowing and de-shadowing of Ukraine’s economy in the areas of household income and business and investment activity of the population, as well as justification of measures to de-shadow economic processes in Ukraine. On the basis the calculation of the Fechner correlation coefficient, the relationship between the level of the shadow economy of Ukraine and indicators of household income and indicators of small and medium-sized business development was revealed. Іn the sphere of household income factors determining level of the black economy are as follows: increacing in disposable income per capita (the correlation coefficient -0,75), the change in the wage share in househol incomes (the correlation coefficient -0,75), the level of social payments (the correlation coefficient +0,5) and employment (the correlation coefficient +0,75). In the field of entrepreneurship the most sagnificant factors determining level of the underground economy are change in the volume of sales of small and medium-sized businesses (the correlation coefficient -0,75) as well as change of financial result of small enterprises (functional inverse relationship). It is necessary to increase the incomes of the population, stimulate their investment and entrepreneurial activity, in particular, liberalize tax policy for small and medium-sized businesses in order to reduce the level of the underground economy of Ukraine. Special attention should be paid to the development of small businesses, in particular, to changing approaches to regulatory policy in the field of small businesses, to simplify organizational procedures related to doing business as much as possible and ensure the availability of credit. Keywords: underground economy, tax policy, small businesses, medium-sized businesses, entrepreneurial activity. JEL Classification O17, H25, D31 Formulas: 1; fig.: 9; tabl.: 8; bibl.: 21.

Abstract. This main objective of this article is defining capacity of small business to act as compensator of negative trends, emerging in sphere of employment in large and medium sized business of Ukrainian economy. Authors are focused not only on the availability of working places created in small business for persons, vacated from large and medium sized enterprises, but on the small business capacity to create economic preconditions for improving qualitative characteristics of employment in this sector and in whole economy. Authors have built the multiplicative term, which expresses impact, caused by different characteristics of economic activity in small and large and medium sized business on the payroll dynamics as main indicator of economic potential for improvement characteristics of employment in appropriate economy’s sector. The first factor — is the total number of enterprises, as the expression of entrepreneurs’ economic activity and their preference to working in the official (registered) sector of the national economy. Second factor — is the average number of employees in enterprise of certain sector, as the expression of scale of resources, accumulated by average entity for economic activity. Third, the scale of output, created by unit employee in certain sector, as the expression of productivity level of labor resource, involved in this sector. Fourth, the volume of payroll is affected by the distribution of total output (which was used for estimation of labor productivity) between different directions of productive consumption, i.e. the share of payroll in the total revenue of small enterprises. The results obtained by factors analysis didn’t prove the thesis about small business capacity to compensate the negative trends, observed concerning employment in sectors of large and middle business of Ukrainian economy. The trends prevailing in creation and distribution of added value in small business does not contribute to improvement of quantitative and qualitative characteristics of employment in small business and whole Ukrainian economy. This situation indicates that small businesses in the face of negative macroeconomic dynamics have been unable to accumulate resources (at least by concentrating resources on fewer businesses that will be able to ensure higher efficiency) needed to improve the impact of the small business sector on the reproduction of employment in the economy of Ukraine. In addition, the significant lag in the level of wages in small business from large and medium and from the average level of the economy remains an important element of the mechanism for reproducing the low level of wages in Ukraine. Keywords: small businesses, payroll, number of employees, labor productivity, divergence of employment characteristics in large and small businesses. Formulas: 1; fig.: 0; tabl.: 3; bibl.: 18.

Copyright of Problems of Economy is the property of Research Centre for Industrial Developmen Problems of Nas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Small and medium-sized businesses play an important role in the development of the regional economic system in particular and in solving a number of the following local problems: developing competition, developing the market for goods and services, providing jobs for the able-bodied population, raising living standards and improving the social environment in society. The purpose of this paper is to analyze the state and development of small and medium-sized businesses in the Zhytomyr region, to analyze its contribution to the economic development of the region, and to identify the main problems existing in the region. According to the indicators of state statistics, the author presents the general characteristics of enterprises in the Zhytomyr region from 2012 to 2016 in the context of indicators of the number of enterprises, the number of employed workers and the volume of the products sold, highlighting the activities of small enterprises and assessing their share in general levels. In addition, the paper provides the description of the activities of individual entrepreneurs. The structural comparison for the above-listed indicators of the distribution of influence on the economic system of the Zhytomyr region in terms of enterprises by size is presented. In terms of quantity 93,5 % are small enterprises that provide 31,4 % of the total number of employees with work and make up 23,1 % of the total volume of sales. Average enterprises in these indicators have 6,4 %, 62,0 % and 54,8 % respectively. The statistical and economic analysis of the structure of small enterprises by types of economic activity, by indicators of the number of registered enterprises, and by the volumes of sold products is carried out. The uniformity of the distribution is estimated using the index of the concentration coefficient. The indicators of revenues to budgets of different levels from small and medium-sized businesses are set. The paper presents and summarizes the main provisions of a number of regional programs for the development of small and medium-sized businesses in the Zhytomyr region, presents a brief description of the level already reached and outlines priority areas for promoting the development of this sector. It is determined that the main objectives of regulation and support of small and medium-sized businesses in Ukraine are: the elimination of administrative barriers; the unification of the legislative framework; the strengthening of the single internal market; the strengthening of interaction with the EU countries for deeper economic cooperation.

The paper consider of the long-term innovation strategy, on the groung of which a small business can be devolopped. Also the paper deals with main ways of activization of investment and innovation activity in Zakarpat region. The advantages is purely an innovative model of growth and source of inexhaustible resource which performs human creativity, initiative, entrepreneurship, knowledge and intelligence. At present in Ukraine is dominated by elements of the model of absolute advantage and commodity -export, while the foundations of an innovative model of economic development at the stage of formation. Insufficiently involved is the potential of science , business, intellectual, and low wages. Addressing these issues is the foundation of small business through the implementation of innovative strategies.

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this article makes the analysis and justification of the existing criteria for classifying enterprises into small groups and the place of small enterprises in the national market economy as a factor of stabilization.В статье осуществлен анализ и обоснование существующих критериев отнесения предприятия к группе малых и определено место малых предприятий в национальной рыночной экономике как фактора стабилизации.

The state of problem elaboration concerning the formation of the mechanism of small businesses financial security management (further SB) is analyzed; the concept of «financial SB security» is defined. The financial security of a small business is defined as a financial position which is characterized by balance and quality of the financial tools set, instruments used by small business, resistance to internal and external threats, the ability of small business financial policy for ensuring the implementation of its financial interests, mission and objectives with sufficient financial resources and to guarantee its efficient and sustainable development. Its goals and objectives are formulated; methods of detection and assessment of threats to SB financial security and its criteria are defined; algorithm of the management of SB financial security functioning and logical-structural pattern of conducting structural analysis of SB financial security are worked out. The need to use strategic analysis in the process of financial security management of business is caused by such reasons as: the implementation of the effective management in relation to financial security; development of a strategy for ensuring the financial security of the company; identification of possible risks and threats to financial security at business level; determination of the factors that affect the level of business financial security; identification of internal resources and capabilities for ensuring financial security, etc. [ABSTRACT FROM AUTHOR]

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)