PROBLEMS OF ACCOUNTING AT SMALL BUSINESS ENTERPRISESStasiukova K.
Key words: small businesses; accounting; tax accounting; characteristics of the organization; influence factors
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.
Further research and improvements required: normative and legal base of mainstreaming; Development of accounting methods a small business considering the specifics of its functioning.
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