Kryvonog O. Financial provision of economical activity of small enterprises

This thesis devote to theoretical and practical aspects of small- scale enterprise economical activity. This work shows theoretical questions of financial essence definition and enterprise financial resources, rules of its influence in small- scale enterprise economical activity. Methods: inductions, deduction, abstraction, analogies, comparisons, analytic research, grouping, comparing of theoretical and empiric material.They proved, that with the reduction of floating assets and increasing of trade receivables between the small, the most important factors influenced on the level of profit margin are price, production cost and accounts receivables. There are some ways to creation of new aspects of preferential tax treatment for small enterprises based on differential principles. I mean tax holiday for the new just formed enterprises during the first two years of their business activity and declining this tax benefit next three years in case if these funds will finance further development ofsmall enterprises.The results of thesis research are inculcated on the analysis of the financial provision of development of small enterprise, and also suggestions and conclusions on the improvement of operating practice of state support of development of small business entities. The small-scale enterprises.