Bedrynets M. Financial Activity Guaranteeing of Small Entrepreneurial Structures

Object of research. Is the financial activity of small entrepreneurial structures, forms and methods of its resource guaranteeing. Purpose of reserch. The purpose of thesis is elaboration of the methodological bases and recommendations concerning the financial activity guaranteeing of small enterprises in the conditions of economy transformation. Methods of research. Methods of system analysis, gnosiological and dialectical methods, economic, statistical and analytical methods; methods of social examination, formalisation and modelling. Theoretical and practical results. The economic nature and finances essence of the entrepreneurial structures were investigated, the peculiarities concerning the small entrepreneurial structures finances were systematized. The analysis scheme of dynamics of small enterprises development in accordance with economics activity with the estimation of its influence on the economic reforming and on the state of economic development in a whole was determined. Innovations in the research. The economic essence and content of "entrepreneurial structures finances" concept was specified, peculiarities of small entrepreneurial structures finances organization in accordance to such signs: starting capital size, capital circulation and availability of external support were classified. The logical, information, analytical and methodological schemes of dynamics of small enterprises development in accordance to their kinds of economic activity with the estimation of its influence on the economic reforming (in accordance to their forms of property; level of competition ability; level of market satiation and satisfaction of people's in goods and services and on the condition of economic development in a whole (in accordance to quantity of the safe and new created working places; level of profitability of small enterprises; level of revenue to the Free budget of Ukraine) were proposed. The information and analytical scheme and structure of the financial plan of a small enterprise with determination of sections: "Sources of profits and revenues" and "Epcpenditures and assignment directions" were improred that will provide with connection of each kind of expense with financing sources. The economic mathematical model for calculation of own financial resources sizes which provide the effective activity and development of small enterprise was elaborated. The methodological estimation scheme of the financial state of a small enterprise due to including to the list of complex estimation indexes of the additional indexes of dynamic pay ability as the characteristics of financial potential was improved. The new approaches of implementation of activity address financing and small entreprencurship development through the state financial and aim programs were determined. The expediency of application of franchising, subs systems of integration connections of large and small enterprises with purpose of financial guaranteeing improvement of its activity and development was substantiated. Degree of implementation. The scientific practical conclusions and recommendations were used during elaboration of the legislative acts and program elaborations, TV programs, were implemented in the economy practice and used in the educational process also. Sphere of application. During determination of the priority directions of the stale financial support and during elaboration of the regional programs of small entrepreneurship, in the analytical work of branch and regional bodies of management, in the economy practice of small enterprises and in the educational process also during the program and methodological guaranteeing elaboration.