Object of research operating system in account and analysis the financial result of activity of small business entities - legal entities which carry on production activity and grant the services other legal and physical entities in the field of informatization on territory of Ukraine. Purpose of research: there is a ground of theoretical positions and development of practical recommendations in relation to the improvement of account and analysis as a mean of the informative providing of process of management of small business entities a financial result. Methods of research: methods in theoretical generalization and approach the systems, methods of induction and deduction, abstracting, specification, grouping, design, methods of analysis and synthesis. The theoretical and practical results: theoretical generalization is conducted and new solution of science which consists in the ground of theoretical positions and development the practical recommendations from the improvement to account and analysis as a mean of improvement of the informative providing the process of management to small business entity a financial result is offered The scientific novelty consists in raising, clarification and decision theoretical and methodical tasks, related to the account, reflection in accounting and analysis financial result of small business entities. The basis of got results in dissertation it is first got: - the form of report is modified on a financial result for the internal use, which includes such indexes which are needed for the increase of control efficiency after forming of income and management by activity of SMP on the whole; - found out new factors for forming of еconomic mathematical model of financial result which will allow to carry out prognostication of his size and will promote efficiency of management of small enterprise a subject; - principle of having a special purpose direction is applied in the use of cross-correlation regressive analysis of financial result of SMP taking into account the specific of his forming which enables to influence on the size of income with the purpose of effective management by him; it is improved: - interpretation of concept is a small "business which enables to specify determination of SMP in the Economic code and will be instrumental in avoidance of contradictions in operating legislative acts entity"; - card of synthetic accounts of small business entities for the reflection of charges from an income tax, which will allow to delimit a current income tax and income tax which is formed in a financial account; - an order of the informative and programmatic providing of acceptance of administrative decisions is in relation to optimization of financial results of SMP with the purpose of prognosis (strategic) management; got subsequent development: - order of account and reflection of charges and profits with the purpose of effective management by them; - a ground of necessity of analysis and method of break-even is for the management of small business entity a financial result; form of Report on financial results, that does not conflict with the requirements of the European legislation and Law of Ukraine "About taxation of income of enterprise" Extent of implementation: research results are inculcated in practical economic activity of LTD. "Kompan Ukraine" (?. Kyiv), LTD. "ACCO" (?. Kyiv), LTD. " TEMO" ( ?. Kyiv), LTD. "ELLISKOM" (?. Kyiv). Drawn on the separate results of research in the educational process of Kiev national economic trade universityСтепень внедрения: результаты исследования внедрены в практическую деятельность ООО "Компан-Украина" (г. Киев), ООО "ЭКО" (г. Киев), ООО "ТЭМО" (г. Киев), ООО "ЭЛЛИСКОМ" (г. Киев). Отдельные результаты применяются в учебном процессе Киевского национального торгово-экономического университета (г.Киев). Эффективность внедрения: внедрение результатов исследования позволяет усовершенствовать учет доходов, затрат, финансового результата и формирования отчетности для внутреннего использования, моделирования финансовогорезультата с целью увеличения эффективности управления субъектами малого предпринимательства. Сфера (область) использования: субъекты малого предпринимательства, которые оказывают услуги информатизации. Efficiency of implementation: introduction to research results allows to perfect accounting of incomes, charges, financial result and forming to accounting for the internal use, design the financial result with the purpose the increase efficiency management at the small enterprise subjects. Sphere of usage: small business, entities which give services informatization and making production activity
