Surnina K. Development of compensatory opportunities of small business.

Object of research - processes of firms In view of payment crisis, which one was added up in economicses of Ukraine. The purpose of research - mining of practical aspects аdvancings of the operational practice of book keeping debit and creditor debts of industrial firms. Method of testing and instrumentation - methods scientific abstraction, induction and deduction, retrospective logical simulation, grouping, analysis and synthesizing. Idealized outcomes and novelty - new approach to usage of model of the re gestation of remediless debts on the basis updating of the debts, that allows to simplify a procedure of calculation of a reserve of the debts. Practical outcomes and novelty - estimation debit and credit of debts with usage Computer know-hows, introducing for the first time of offered form of the primary document for discard ding from balance debit. A degree of an intrusion - the scientific rules are debated on three conferences, are published in 9 transactions and are inserted on four firms. An orb of usage - industrial firms.