Prikhod'ko N. Reproduction of financial resources in small business

The object of research - the sphere of small business, as a component of economy. The аim of research is a critical making sense and working out the main directions and ways of finance recourses reproductions in the sphere of small business in the transit economy with taking into consideration the general social and economic tendencies of society development. The methods of research are systematic, functional, comparative and statistical analysis. Results, novelty: 1) the definition of small business from the point of view of reproduction of financial resources was given; 2) formula of the value circulation taking into account the movement of financial resources elements was worked out in details; 3) it was proved that in the conditions of aggravation of the competition the person turns into the important factor of private business profit. And the investments into the human capital and venture financing are basic features of reproduction of small business financial resources in knowledge economy; 4) Langeven model was used for theoretical basing of a simplified taxing system while calculating the rate of a average tax on one subject of small business; 5) the definition on franchising as a system of mutual advantage partners relations; 6) it was proved that the social partnership is an important way of financial resources reproduction. Sphere of usage: lectures and specialized academic courses, connected with the small business, witch further forming of fundamental knowledge system for modern and future employers.