Prykhod'ko O. Methods of formation and development of small business (on the example of small enterprises in the Donetsk region)

A subject of the study are small enterprises in the production sphere. An objective of the study is extension of theoretical statements and elaboration of methodical and practical recommendations concerning improvement of small enterprises operation and development. The me thods of the study and apparatus include an economic analysis, synthesis, methods of expert estimation, calculation-analytical and statistical analysis. The theoretical and practical results consist in solution of the actual scientific problem concerning raising the efficiency of small enterprises operation by means of improvement of formation and development methods. The novelty of new introduction is a verified classification of factors effecting negatively on small enterprises operation; the methodics of rating analysis; the ways to reform a tax system; programmes for support of small business and anticrisis methods of management. An object and degree of introduction: the basic results are applied at the small enterprise "Alina". The annual economic effect amounted to 13340,0 uah. The results of the study have been practically applied by the audit firm "Audek". The sphere of application covers small enterprises, audit firm, goverment, regional and local bodies.