Anti-crisis management in small business. Course work enterprise management in a crisis. Recommended list of dissertations

Keywords

SOURCES OF BUSINESS FINANCING / BUSINESS RISKS / FINANCIAL CONDITION / FINANCIAL ANALYSIS TECHNIQUES/ LIQUIDITY / FINANCIAL RATIO / SOURCES OF FINANCING/ PROFITABILITY / BUSINESS ACTIVITY / SMALL BUSINESSES/ BUSINESS SOURCES OF FINANCE / BUSINESS RISKS / FINANCIAL PERFORMANCE / METHODOLOGY OF FINANCIAL ANALYSIS/ LIQUIDITY / FINANCIAL FACTORS / FINANCING SOURCES / PROFITABILITY / BUSINESS ACTIVITY / SMALL-SCALE BUSINESS

annotation scientific article on economics and business, the author of the scientific work - Chursina Yulia Anatolyevna, Lenkova Ekaterina Aleksandrovna

Effective financial management of economic entities contributes not only to the stability and development of the entities themselves, but also ensures an increase in the income of the state and individual territories, which, in turn, contributes to the development of the infrastructure of the territorial entities of the Russian Federation. Both the content and the main purpose of financial analysis is evaluation financial condition and identifying opportunities for more effective functioning of an economic entity through an effective financial policy. Effective financial analysis identifies the main factors causing changes in financial condition analyzed economic entity, as well as predict the main trends in its development. The article contains conclusions on the study, the purpose of which was to determine the problems of applying the main methods of assessing the creditworthiness of enterprises, business activity , financial stability small businesses... Also, a system of indicators has been developed for conducting financial analysis. small businesses taking into account their industry affiliation. This approach will allow the most accurate analysis and diagnosis. financial condition small businesses taking into account its industry affiliation. The conclusions of such an analysis will be a solid basis for planning activities that will improve the efficiency of business entities.

The text of the scientific work on the topic “Financial analysis of small businesses. Problems, solutions "

UDC 658.14 / .17: 336.6

Chursina Yulia Anatolievna

Lysva Branch Russia, Lysva1

Associate Professor of the Department of Humanitarian and Socio-Economic Disciplines

PhD in Economics] Yy [email protected]

Lenkova Ekaterina Aleksandrovna

FSBEI HPE "Perm National Research Polytechnic University"

Lysva branch Russia, Lysva Student

[email protected]

Financial analysis of small businesses. Problems, solutions

1 618900, Lysva, st. Lenin 2, office 307 1

Annotation. Effective financial management of economic entities contributes not only to the stability and development of the entities themselves, but also ensures an increase in the income of the state and individual territories, which, in turn, contributes to the development of the infrastructure of the territorial entities of the Russian Federation. Both the content and the main purpose of financial analysis is to assess the financial condition and identify opportunities for more effective functioning of an economic entity through an effective financial policy. Effective financial analysis allows you to identify the main factors causing changes in the financial condition of the analyzed economic entity, as well as to predict the main trends in its development. The article contains conclusions on the study, the purpose of which was to determine the problems of applying the main methods for assessing the creditworthiness of enterprises, business activity, and the financial stability of small businesses. Also, a system of indicators has been developed for conducting financial analysis of small businesses, taking into account their industry affiliation. This approach will allow the most accurate analysis and diagnostics of the financial condition of small businesses, taking into account its industry affiliation. The conclusions of such an analysis will be a solid basis for planning activities that will improve the efficiency of business entities.

Key words: sources of business financing; business risks; financial condition; financial analysis techniques; liquidity; financial ratios; sources of financing; profitability; business activity; small businesses.

Today, small business is a basic element of the economy. According to Rosstat, these enterprises employ about 10% of the country's working-age population. Also, about 20% of all non-current assets are in this sector of the economy. ... Table 1 presents data on the number of medium and small enterprises operating in the territory of the Russian Federation by type economic activity.

Table 1

Number of medium and small enterprises by type of economic activity

In Russian federation

Medium Small Businesses

enterprises Total including micro-enterprises

2010 2011 2012 2010 2011 2012 2010 2011 2012

Number of medium and small enterprises by type of economic activity, units

Total, including 2517 1594 1376 164426 183643 200303 141518 159375 175997

number: 0 5 7 9 2 8 6 5 3

transport and communications 1136 721 615 100761 114870 129676 87241 102043 115616

operations with

immovable

property 2322 1516 1311 350268 381438 408941 302899 332233 358476

trade 7694 3584 3171 631130 727341 786971 561244 651905 715808

processing

e production 5059 3834 3382 156613 171268 191617 124043 136325 156203

construction 3044 1969 1611 182110 202579 231310 153006 172837 199049

Share of enterprises by type of economic activity,%

Total, including

number: 100 100 100 100 100 100 100 100 100

transport and

communication 5 5 4 6 6 6 6 6 7

operations with

immovable

property 9 10 10 21 21 20 21 21 20

trade 31 22 23 38 40 39 40 41 41

processing

e production 20 24 25 10 9 10 9 9 9

construction 12 12 12 11 11 12 11 11 11

The number of medium and small enterprises in the Perm Territory by type of economic activity,

Total, including

number: 461 318 292 27305 36440 34227 23127 32193 30040

transport and communications 17 12 15 1596 2200 1945 1372 1992 1729

operations with

immovable

property 40 17 19 6266 8626 7119 5279 7509 6161

trade 142 78 76 9721 12380 12996 8595 11419 11924

processing

e production 84 69 60 2573 3759 3443 1981 3150 2836

construction 60 42 37 3432 4675 4495 2889 4157 3914

As you can see, 40% of small enterprises are engaged in trade, 21% of enterprises carry out transactions with real estate, 12% are in the construction industry, 9% in manufacturing, 6% in transport and communications. During the analyzed period, there has been an increase in both the total number of small enterprises (by 22%) and in all types of economic activity (Figure 1).

Rice. 1. Dynamics of the number of small enterprises in the Russian Federation by type

economic activity, units

The share of small businesses operating in the Perm Territory to the total number of small businesses operating in the Russian Federation was 1.71% in 2012 (Table 1). Higher rates of growth in the number of employed enterprises are observed in trade (Figure 2).

Rice. 3. Dynamics of the number of small enterprises in the Perm Territory by type of economic activity, units

In 2012, 38% of small enterprises of the Perm Territory worked in trade, 21% of enterprises carried out transactions with real estate, 13% worked in construction, 10% were engaged in production, 6% were in transport and communications.

Based on the materials of sample surveys of the investment activity of enterprises in the Russian Federation, Figure 2 shows the share of small enterprises in the total number of organizations in terms of investment in fixed assets in 2012.

Increase in production capacity with a constant product range Increase in production capacity with an expansion of the product range Automation and mechanization of the existing production process Implementation of new production technologies

Reducing production costs Saving energy resources Replacing worn out machinery and equipment Creation of new jobs

percent

Rice. 4. Distribution of small businesses by assessing the goals of investment in fixed assets in 2012,%

As you can see, small business accounts for one sixth of the increase in all production capacities in the country, this growth was mainly due to the automation and mechanization of existing production, the introduction of new production technologies, and the expansion of the product range. A quarter of investments in the country's business, aimed at replacing worn-out machinery and equipment, were also invested in small businesses. And also 6% of new jobs were created at the enterprises of this sector of the economy.

But today there are a number of factors that limit the investment activities of small businesses. According to Rosstat, about 60% of small businesses do not engage in investment activities due to lack of their own financial resources. Due to the high percentage of commercial loans, about 30% of entrepreneurs do not invest in their business, another 17% - because of the complex mechanism for obtaining a loan for the implementation of investment projects.

One of the reasons why banks prefer not to lend to small businesses is that most entrepreneurs have low legal and economic literacy. The second reason noted by Russian banks is the lack of complete financial statements for individual entrepreneurs, which does not allow performing full assessment the creditworthiness of such enterprises. The same two factors are the reason for the low efficiency of financial management of small businesses, which directly affects the indicators characterizing the financial condition of small businesses in Russia (Table 2). ...

table 2

Indicators of the financial condition of small businesses operating in the Russian Federation

The volume of proceeds (including taxes and similar mandatory payments) from the sale of goods, products, works, services in all types of activities, billion rubles 4671.2 8057.2 8707.4

The number of people employed in the field of individual entrepreneurship, thousand people 5385.9 5453.1 5644.2

including employees 2787.6 2245.9 2214.2

Non-current assets of small businesses, billion rubles 16527.2 17190.2 19628.5

their share in the total amount of non-current assets of all enterprises,% 19.3 20.3 19.8

Current assets of small businesses, billion rubles 13010.2 14927.6 18121.1

their share in the total amount of current assets of all enterprises,% 22.4 20.3 23.1

Equity capital of small businesses to finance business, billion rubles 14631.1 15211.5 17501.4

its share in the total capital and reserves of all enterprises,% 21.7 21.0 21.2

Short-term liabilities of small businesses, billion rubles 11705.0 11798.1 16198.6

their share in the total amount of short-term liabilities of all enterprises,% 27.3 24.0 25.4

The number of profitable small businesses, units 416778 402641 496030

Share of profitable enterprises in the total number of small businesses,% 79.3 81.3 82.3

Total profit earned by small businesses, billion rubles 868.4 776.8 1256.2

The number of unprofitable small businesses, units 108621 92843 106668

Share of unprofitable enterprises in the total number of small businesses,% 20.7 18.7 17.7

Total loss incurred by small businesses, billion rubles 332.4 302.6 306.0

Average return on sales of small businesses,% 3.4 3.7 3.7

Average return on assets of small businesses,% 1.8 1.5 2.5

Average profitability of non-current assets of small businesses,% 3.2 2.8 4.8

Average profitability of current assets of small businesses,% 4.1 3.2 5.2

Average return on equity of small businesses,% 3.7 3.1 5.4

Average profitability of long-term liabilities of small businesses,% 16.7 9.3 23.5

Indicators 2010 2011 2012

Average profitability of short-term liabilities of small businesses,% 4.6 4.0 5.9

Current liquidity ratio of small businesses 1.09 1.31 1.12

Small business autonomy ratio 0.51 0.49 0.46

As you can see from table 2, the proceeds from the sale of works and services of small enterprises for the period from 2010 to 2012. grew by 86%, at the same time the amount of profit they received grew by only 45%. The total profit for these three years was 2900 billion rubles. About 20% of small businesses generally operate at a loss. The amount of losses of small businesses for three years amounted to 940 billion rubles, which is 4.5% of the incomes received by these enterprises for the same period. The average return on sales of small businesses is less than 4%. The amount of capital investments in business grew by only 18%, while the amount of short-term liabilities increased by almost 40%, which increases the dependence of small businesses on short-term loans and borrowings. The decrease in the coefficient of autonomy of small business enterprises also speaks of this.

For effective financial management, it is necessary to systematically assess the financial condition of the enterprise in terms of liquidity, financial stability and business activity. To date, there are no separate methods for assessing the financial condition of small businesses. As mentioned earlier, the main difficulty in conducting financial analysis at such enterprises is that small businesses do not have complete annual financial statements, on the basis of which financial ratios are calculated when conducting a financial analysis of an economic entity. In this regard, a study was carried out in the Lysva branch of PNRPU, the purpose of which was to determine the main directions for improving the methods for assessing the financial condition of small businesses. For this purpose, management reporting forms have also been developed that will allow entrepreneurs to easily generate reports for a comprehensive financial analysis of their enterprises. Based on the results of the study, preliminary conclusions were drawn about the features of assessing liquidity, financial stability, business activity and diagnostics of bankruptcy for small enterprises in various fields of economic activity.

In order to conduct a financial analysis of small businesses, we need data such as:

Long-term assets owned by the enterprise;

Current assets owned by the enterprise;

Equity capital of the company;

Long-term loan capital of the enterprise;

Short-term liabilities;

The total amount of income;

Expenses for ordinary activities.

To perform a comprehensive financial analysis, several small businesses were taken, which operate in the territory of the cities of Lysva.

(OOO Trading House StroyStalKomplekt, IP Vilisov Alexander Anatolyevich, IP Vilisov Andrey Anatolyevich) and Chusovoy (OOO Trading House Electroizdeliya, OOO UralStroyKamen, IP Lobanov Alexander Viktorovich). Enterprises are engaged in various types of economic activities. All these enterprises are considered quite successful in the territory. But, as further analysis showed, they all have weak sides- the lack of a systematic analysis of the financial condition and, as a consequence, the absence of any financial management.

To develop recommendations on the application of certain methods of financial analysis for all studied enterprises, the forms of annual financial statements were filled in and indicators were calculated that characterize the liquidity, business activity and financial stability of the analyzed enterprises (tables 3-8).

LLC "Trading House" StroyStalKomplekt "has been working steadily and confidently in the market since 2004, being the largest supplier of rolled metal products, supplying high-quality and demanded metal products. Average headcount as of January 1, 2013 was 50 people.

Table 3

Performance factors of LLC "Trading House" StroyStalKomplekt "

Characterizing liquidity

Coefficient absolute liquidity 0,004 0,04 0,04

Current liquidity ratio 0.91 0.75 -0.16

The indicator of the security of the company's obligations 1.08 1.32 0.24

assets

The degree of solvency for current liabilities 0.12 0.04 -0.08

Autonomy ratio 0.10 0.28 0.18

Coefficient of provision with own circulating assets -0.07 -0.24 -0.17

by means

liabilities

The ratio of accounts receivable to 0.81 0.51 -0.30

total assets

Return on assets by net profit 14 38 24

Net profit margin 17 65 48

Return on income 1.8 2.2 0.4

Return on assets for retained earnings 4 14 10

As you can see, the company has no non-current assets, since they operate on leased areas, all assets of the company consist of receivables and potential current assets. According to the analysis, it can be concluded that the company is not financially stable, liquid, since the absolute liquidity ratio does not increase, which means that the company OOO Trading House StroyStalKomplekt cannot pay off its short-term obligations. And observed

decrease in all liquidity indicators. The assessment of financial stability indicators is also disappointing, since there is an increase in the share of assets secured not at the expense of their own sources, but at the expense of borrowed funds. The positive is that the ratio of return on assets is growing, by 2013 this ratio is 38%, which means that the company is effectively using the property of the organization. Also in 2013, the company has seen an increase in the profitability of economic activities up to 65%, an increase in the profitability of income and an increase in the return on assets from retained earnings.

IE Vilisov Alexander Anatolyevich, has been operating since 2007, being a logging contractor, performs timber harvesting in forestry areas (plots). The average headcount is 6 people.

Table 4

Coefficients of efficiency of activity of individual entrepreneur Vilisov Alexander Anatolievich

Indicators 2012 2013 Changes

Characterizing liquidity

Absolute liquidity ratio 15.08 21.08 6

Current liquidity ratio 15.08 21.08 6

The indicator of the security of the company's liabilities 28.56 31.57 3.01

assets

Degree of solvency for current liabilities 0.07 0.74 0.67

Characterizing financial stability

Autonomy ratio 1 1 0

by means

Share of overdue accounts payable (OCP) in 0 0 0

liabilities

total assets

Business activity (%)

Return on assets by net profit 3.9 4.1 0.2

Net profit margin 8.2 8.1 -0.1

Return on income 8.2 8.1 -0.1

After analyzing the data obtained, we can conclude that this company is highly liquid. A unit of debt in 2012 accounted for 28.56 rubles, and in 2013 this figure increased to 31.57 rubles. The company has no receivables. There is also stability in relation to the financial stability of the enterprise, since the business is fully financed from its own funds. But at the same time, the profitability of the business is low and in dynamics is even more reduced.

IE Vilisov Andrey Anatolyevich has existed on the market for 6 years, is engaged in the production of fuel pellets from conifers with a diameter of 8 mm, a length of 10-40 mm, quality DIN 51731. The average number of employees is 5 people.

Table 5

Coefficients of efficiency of activity of individual entrepreneur Vilisov Andrey Anatolievich

Indicators 2012 2013 Changes

Characterizing liquidity

Absolute liquidity ratio 13.65 8.47 -5.18

Current liquidity ratio 16.5 11.7 -4.8

The indicator of the security of the company's obligations 42.24 32.75 -9.49

assets

Degree of solvency for current liabilities 0.066 0.067 0.001

Characterizing financial stability

Autonomy ratio 1 1 0

Coefficient of provision with own circulating assets 1 1 0

by means

Share of overdue accounts payable (OCP) in 0 0 0

liabilities

Indicator of the ratio of receivables to 0 0 0

total assets

Business activity (%)

Return on assets by net profit 8.54 0.09 -8.45

Net profit margin 66 6 -60

Return on income 17 2 -15

This enterprise is also highly liquid. The company also observes stability in relation to the financial stability of the company. But by 2013 the company is losing its business activity, as the profitability of the business has decreased by more than 10 times.

LLC "Trading House" Electroizdeliya "has been engaged in the wholesale and retail trade of household electrical goods for 10 years. This company is associated with good quality products and reasonable prices.

Table 6

Coefficients of efficiency of activity of LLC "TD Electroizdeliya"

Indicators 2012 2013 Changes

Characterizing liquidity

Absolute liquidity ratio 0.48 0.03 -0.45

Current liquidity ratio 0.67 0.75 0.08

The indicator of the security of the company's obligations 0.65 0.75 0.08

assets

Degree of solvency for current liabilities 0.37 0.37 0

Characterizing financial stability

Autonomy coefficient -0.53 -0.33 0.2

Coefficient of provision with own circulating assets -0.53 -0.33 0.2

by means

Indicators 2012 2013 Changes

Share of overdue accounts payable (OCP) in 0 0 0

liabilities

The ratio of accounts receivable to 0.29 0.95 0.66

total assets

Business activity (%)

Return on assets by net profit -54.3 0.2 54.5

Net profit margin -54.3 0.2 54.5

Return on income -13.6 0.05 13.65

Return on assets for retained earnings -54.8 -33.7 21.1

Financial analysis showed that the company's liquid assets are not enough to pay off current liabilities. It is also negative that the company does not have its own circulating assets, which is a prerequisite for its financial stability. All assets consist of receivables and potential current assets. Also, the enterprise does not effectively use its property. The level of profitability is minimal, and in 2012 the enterprise was classified as unprofitable.

LLC "UralStroyKamen" has existed on the market since 2012, is engaged in production, wholesale and retail trade paving slabs, sidewalk and road curbs, building blocks, gutters. The company employs a staff of 30 people.

Table 7

Performance factors of LLC "UralStroyKamen"

Indicators 2012 2013 Changes

Characterizing liquidity

Absolute liquidity ratio 0.34 0.25 -0.09

Current liquidity ratio 1.41 0.85 -0.56

The indicator of the security of the company's liabilities 0.31 0.30 -0.01

assets

Degree of solvency for current liabilities 0.02 0.18 0.16

Characterizing financial stability

Autonomy coefficient 0.22 0.10 -0.12

Coefficient of provision with own circulating assets -1.43 -2.13 -0.7

by means

Share of overdue accounts payable (OCP) in 0 0 0

liabilities

The ratio of accounts receivable to 0.17 0.20 0.03

total assets

Business activity (%)

Return on assets by net profit 30 9 -21

Net profit margin 62 30 -32

Return on income 3 5 2

Return on assets for retained earnings 22 10 -12

Analyzing the indicators, we can conclude that the company is illiquid and financially unstable. There is also a 2-fold decrease in the level of business profitability, although in 2013 the profit rate is 30%.

IE Lobanov Alexander Viktorovich has been on the market for about one year and is successfully gaining its place in the market of frameless furniture. The number of staff is 4 people.

Table 8

Coefficients of efficiency of activity of IE Lobanov Alexander Viktorovich

Indicators 2012 2013 Changes

Characterizing liquidity

Absolute liquidity ratio 1.12 0.89 -0.23

Current liquidity ratio 1.12 0.89 -0.23

The indicator of the security of the company's obligations 8.51 11.16 2.65

assets

The degree of solvency for current liabilities 0.37 0.24 -0.13

Characterizing financial stability

Autonomy coefficient 0.89 0.91 0.02

Coefficient of provision with own circulating assets 0.28 0.07 -0.21

by means

Share of overdue accounts payable (OCP) in 0 0 0

liabilities

Indicator of the ratio of receivables to 0 0 0

total assets

Business activity (%)

Return on assets by net profit 7.7 9.8 2.1

Net profit margin 48 104 56

Return on income 24 26 2

Return on assets for retained earnings 0 0 0

According to the analysis, the company can be characterized as sufficiently liquid, financially stable and profitable.

The most important criterion of business activity and reliability of an enterprise is its financial and economic condition, which determines its competitiveness and potential in the effective implementation of the economic interests of all participants in economic activity. It is characterized by the placement and use of assets and sources of their formation. The content of financial analysis is a deep and comprehensive study of economic information about the functioning of the analyzed business entity in order to make optimal management decisions to enforce production programs enterprises, assessing the level of their implementation, identifying weaknesses and on-farm reserves.

The analysis should be a comprehensive study of the action of external and internal, market and production factors on the quantity and quality of products manufactured by the enterprise, financial indicators of the enterprise and indicate possible prospects development of further production activities of the enterprise in the chosen field of management.

Our development of a methodology for assessing the financial condition of small businesses is mainly to offer an optimal system of indicators for enterprises different types economic activity:

1) Transport and communications

These types of activities, as a rule, are characterized by the high cost of fixed assets, purchased, as a rule, with borrowed funds, rapid wear and tear of machines and mechanisms, as well as a high degree of dependence on their debtors. In this regard, for this industry, the most significant indicators in the analysis of the financial condition are such coefficients as:

Current liquidity ratio (characterizes the extent to which current assets cover short-term liabilities);

The coefficient of the real value of the property (this coefficient shows how much the company is provided with transport and other property);

Return on assets (shows how many products the enterprise produces for each unit of the value of fixed assets that have been invested in it);

Autonomy ratio (characterizing the share of own funds in the total amount of sources of funds of organizations and determining the degree of independence from external sources of financing, in particular from creditors);

Return on assets ratio (this ratio shows the degree of efficiency of using the organization's property, professional qualifications of the company's management);

Turnover ratio (this ratio shows the rate of turnover, the larger this ratio, the better for the company, this means that the company is effectively conducting its activities);

The rate of turnover of receivables (with a faster turnover of receivables than current assets, the company receives an increase in its own funds);

The coefficient of loading funds in circulation (characterizes the amount of the average balance working capital per one ruble of proceeds from the sale of goods (works, services).

2) Operations with real estate, rent and provision of services

This type of activity is also characterized by the high cost of fixed assets, purchased, as a rule, with borrowed funds. Although the period of depreciation of these fixed assets can take several decades. In this regard, for this industry, the most significant indicators in the analysis of the financial condition are such coefficients as:

Autonomy coefficient;

The ratio of the provision of its own working capital (this ratio determines the degree of provision of the organization with its own

working capital and equated to its own, necessary for its financial stability, and is calculated as the ratio of the difference between its own funds and non-current assets to the value of current assets);

Return on assets ratio.

3) Trade

This type of activity, as a rule, is characterized by the absence of non-current assets, as small businesses engaged in trade prefer to lease retail space. Almost all funds are employed in trade, there is a high share of accounts payable in the total amount of business financing sources. In this regard, for this industry, the most significant indicators in the analysis of the financial condition are such coefficients as:

Current liquidity ratio;

Autonomy coefficient;

Turnover of current assets;

Inventory turnover (similar to the indicator of the turnover of current assets, inventory turnover shows the duration of the turnover of inventories per year, made by each ruble of enterprise costs);

The profitability of goods sold (profitability of sold goods, products (works, services) is calculated as the ratio between the value of the balanced financial result (profit minus losses) from the sale of goods, products (works, services) and the cost of goods sold, products (works, services)).

4) Manufacturing industries

This type of activity, as a rule, is characterized by the high cost of fixed assets, purchased with both borrowed and own funds. The wear of machines and mechanisms, depending on the level of their workload, occurs in 7-10 years. In this regard, for this industry, the most significant indicators in the analysis of the financial condition are such coefficients as:

Current liquidity ratio;

Autonomy coefficient;

Coefficient of provision with own circulating assets;

Fixed assets renewal ratio;

Return on assets;

Inventory turnover;

Return on assets ratio;

The profitability of the goods sold.

5) Construction

The main features of the construction industry are that construction enterprises participate in the creation of fixed assets for all sectors of the national economy, which ensures the implementation of production processes of enterprises in these industries. The products of capital construction are the production capacities that are put into operation and non-production facilities, which become fixed assets. Also, construction is a material-intensive industry, it uses the products of many sectors of the national economy, such as industry building materials, metallurgy, mechanical engineering and many others. Due to the fact that this industry has a fairly long production cycle, the turnover of funds in assets is low.

For this industry, in our opinion, the most significant indicators will be such as:

Current liquidity ratio;

Property real value ratio;

Fixed assets renewal ratio;

Material consumption (shows how much raw materials, materials and energy carriers are spent for each ruble put into operation construction projects);

Autonomy coefficient;

Return on assets ratio;

The coefficient of loading funds in circulation.

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Reviewer: Elokhova Irina Vladimirovna, Head of the Department of Financial Management of the Perm National research university, Doctor of Economics, Professor.

Russia, Lysva j ulij [email protected]

Ekaterina Lenkova

Perm National Research Polytechnic University, Lysvensky branch

Russia, Lysva [email protected]

The small-scale business "financial analysis. Problems, solutions

Abstract. Effective finance management of enterprises (managing subjects) doesn "t only promote stability and development of subjects, but also provides increase in the income of the state and certain territories that, in turn, promotes development of infrastructure of the Russian Federation territories. Both the contents and the main objective of the financial analysis is to estimate the financial condition and to identify opportunities for more effective functioning of the enterprise due to effective financial policy. The effective financial analysis allows to reveal the major factors causing changes in a financial condition of the managing analyzed subject, and also to predict the main tendencies of its development. The article contains conclusions on the conducted research, aimed to identify problems with methodologies applied to analyze small-scale business creditability, to business activity, to financial stability, to diagnose probability of bankruptcy. Systems of indicators for carrying o ut the complex financial analysis of the small-scale business are to be developed, the industry average. Conclusions of such analysis will lay down the foundations for planning the activities to increase overall performance of the small-scale business.

Keywords: business sources of finance; business risks; financial performance; methodology of financial analysis; liquidity; financial factors; financing sources; profitability; business activity; small-scale business.

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5. Lyiskova L.N., Chursina Yu.A. Otsenka metodik, primenyaemyih dlya analiza delovoy aktivnosti predpriyatiya / Audit i finansovyiy analiz №3, 2013 s. 448-454.

6. Maloe i srednee predprinimatelstvo v Rossii // Portal Federalnaya sluzhba gosudarstvennoy statistiki. Rezhim dostupa: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/publications/cat alog / doc_1139841601359.

7. Matveycheva E.V. Traditsionnyiy podhod k otsenke finansovyih rezultatov deyatelnosti predpriyatiya (na primere ZAO "Uralselenergoproekt") / E.V. Matveycheva, G.N. Vishninskaya // Portal Audit i finansovyiy analiz. -2001. # 1. Rezhim dostupa: http://www.cfin.ru/press/afa/2000-1/ 03-3.shtml.

8. Pokazateli finansovoy ustoychivosti // Portal Analiz finansovogo sostoyaniya predpriyatiya. Rezhim dostupa: http://afdanalyse.ru/publ/finansovyj_analiz/fin_ koefitcienti / analiz_finansovoj_ustojchivosti / 3-1-0-22.

9. Problemyi razvitiya malogo i srednego predprinimatelstva v Rossii i napravleniya ih resheniya // Portal Molodoy uchonyiy. Rezhim dostupa: http://www.moluch.ru/archive/63/9711/.

10. Razvitie malogo i srednego predprinimatelstva. Gosudarstvennaya podderzhka predprinimateley. // Portal Ministerstvo promyishlennosti, predprinimatelstva i torgovli Permskogo kraya. Rezhim dostupa: http://mintorg.permkrai.ru/section/show/54.

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GOALS AND OBJECTIVES OF STUDYING THE DISCIPLINE

The main objectives of the discipline are to provide students with theoretical knowledge in the field of anti-crisis management in small enterprises, to form practical skills in relation to anti-crisis measures that allow balancing the capabilities of a small enterprise under the influence of internal and external environment... To teach methods of practical solutions for the withdrawal of a small enterprise from a crisis situation.

The objectives of the discipline are to teach students:

The use of an analytical approach to solving management problems at a crisis small business enterprise based on a systematic approach to private and socio-economic problems;

A practical solution economic and organizational tasks for diagnosing insolvent small businesses and bringing the latter out of the crisis.

REQUIREMENTS TO THE LEVEL OF LEVELING THE CONTENT OF THE DISCIPLINE

As a result of studying the discipline "Principles of anti-crisis management at small enterprises", the student must:

Legal regulation of economic activity and anti-crisis management of a small enterprise.

Carry out the selection of information to analyze the problems of a small business and its financial condition;

Find ways of transition from crisis situations to stable activities of the company, taking into account external and internal factors influence;

Use and apply the regulatory framework, in particular, civil legislation, insolvency (bankruptcy) legislation, arbitration procedural legislation.

Get skills:

Definition of crisis phenomena in the activities of the organization;

Analysis of the financial condition of the enterprise;

Reforming business entities within the framework of bankruptcy procedures in Russia;

Diagnostics as a process that takes place in time and space;

Application of procedures in relation to the insolvency of the enterprise: supervision, financial recovery, external management, bankruptcy proceedings, amicable agreement, the formation of an anti-crisis program, assessment of the company's solvency;

Application of regulations that are legislative framework bankruptcy procedures.

TYPES OF EDUCATIONAL WORK. EDUCATIONAL-THEMED DISCIPLINE MAP

P / p No.	Topic name	Classroom volume (in hours)	The volume itself. slave. students (per hour)
lectures	lab. slave.	pr. zan.	this busy	total
1.	Subject, tasks and content of the discipline.		-	-
2.	Crisis in market economy, a historical excursion.		-	-
3.	Basic economic concepts used in anti-crisis management and bankruptcy of small enterprises.		-	-
4.	Economic indicators and analysis of the financial and economic activities of a small enterprise.		-	-
5.	Bankruptcy procedures.		-	-
6.	Planning as a tool for anti-crisis management of a small enterprise.		-	-
7.	Features of economic activity in the anti-crisis management of a small enterprise and responsibility for illegal actions.		-	-
8.	Human potential is a decisive prerequisite for overcoming a crisis situation.		-	-
9.	The practice of applying bankruptcy legislation		-	-
Total:		-	-
	Final control forms:	Well. work (project)	Counter. Work	Offset	Exam
	Semesters:	-	-	-
	For correspondence courses
Total:		-	-
	Final control forms:	Well. work (project)	Counter. Work	Offset	Exam
	Semesters:	-		-

THEORETICAL LESSONS

Topic 1. Subject, tasks and content of the discipline.

The subject and main content of the discipline "Principles of anti-crisis management in small enterprises", its place and role in the training of modern economists and managers. Objectives and structure of the course being studied. Requirements and guidelines on the study of the course.

Seminar lesson:

Issues for discussion:

1. The value of anti-crisis management in the activities of a modern service sector manager.

2. Professional skills and personal qualities of an anti-crisis manager.

3. Review of special and periodical literature, Internet resources in the field of crisis management.

Literature:

3. Popov, RA Anti-crisis management: textbook / RA Popov. - M.: Higher school, 2003.

Topic 2. Crisis phenomena in the market economy, historical excursion.

Review and comparative analysis Russian and foreign systems of insolvency regulation in a market economy. Historical excursion. Tasks of modern Russian bankruptcy legislation. Bankruptcy as an instrument of market regulation of the economy. The Constitution of the Russian Federation on the rights and obligations of business entities.

Seminar lesson:

Issues for discussion:

1. Retrospective analysis of the development of anti-crisis management.

2. Regulatory framework for bankruptcy of an enterprise.

3. The use of bankruptcy to implement the market laws of the modern economy.

Literature:

3. Yun, G.B. Dictionary of anti-crisis management / GB Yun, GK Tal. - M.: Delo, 2004.

Topic 3. Basic economic concepts used in anti-crisis management and bankruptcy of small enterprises.

The concept of "small business". Effective small business management. Crisis management. Insolvency. Factors of the emergence of the crisis state of the enterprise. Signs of bankruptcy. Debtor. Lenders. Economic environment. Insolvency forecasting. Economic risks. Small business financial recovery business plan.

Seminar lesson:

Issues for discussion:

1. The reasons for the unfavorable financial condition of enterprises.

2. Indicators of liquidity and solvency of the enterprise.

3. Internal reserves of the enterprise.

Literature:

1. Popov, R. A. Anti-crisis management: textbook / R. A. Popov. - M.: Higher school, 2003.

Topic 4. Economic indicators and analysis of the financial and economic activities of a small enterprise.

Enterprise assets, fixed assets and current assets. Profit, loss, profitability. Enterprise capital. Insolvency indicators. Unsatisfactory balance sheet structure. Analysis of the balance and the results of the financial and economic activities of a small enterprise. Indicators of profitability, liquidity, security own funds... Recovery rates and loss of solvency. Simplified system accounting small business.

Seminar lesson:

Issues for discussion:

1. The capital structure of the enterprise.

2. The main signs of the company's insolvency.

3. Criteria for recognizing the structure of the balance sheet as unsatisfactory.

4. Methods for analyzing the balance of financial and economic activities of the enterprise.

5. The main indicators of the financial and economic activities of the enterprise.

Literature:

1. Anti-crisis management: textbook. manual / ed. G.K. Tal. - M.: INFRA-M, 2004.

2. Bogomolov, VA Anti-crisis regulation of the economy: textbook. allowance / V. A. Bogomolov. - M.: UNITY-DANA, 2003.

Topic 5. Bankruptcy procedures.

Financial recovery. Bankruptcy procedures. Features of bankruptcy of certain categories of debtors: credit, insurance organizations, participants in the securities market, city-forming enterprises, strategic enterprises, subjects of natural monopolies, citizens, peasant (farm) economy, liquidated debtor, absent debtor.

Seminar lesson:

Issues for discussion:

2. Observation.

3. External management.

4. Bankruptcy proceedings.

5. The concept of an amicable agreement.

Literature:

1. Malyavina, A. V. Leasing and crisis management / A. V. Malyavina. - M.: Examination, 2002.

2. Fundamentals of anti-crisis enterprise management: textbook. manual / ed. N.N.Kozhevnikova. - M.: Academy, 2005.

3. Fomin, Ya. A. Diagnostics of the crisis state of an enterprise: textbook / Ya. A. Fomin. - M.: UNITY-DANA, 2003.

Topic 6. Planning as a tool for anti-crisis management of a small enterprise.

Strategic and tactical plans in the system of anti-crisis management of a small enterprise. Anti-crisis program. Anti-crisis investment policy. Financial recovery of the enterprise. Evaluation of business plans.

Seminar lesson:

Issues for discussion:

1. Methodology for developing an anti-crisis program for a small enterprise.

2. Activation investment activities small business.

3. Use of internal reserves of the enterprise.

4. Economic efficiency of business projects.

Literature:

1. Anti-crisis management: textbook. manual / ed. G.K. Tal. - M.: INFRA-M, 2004.

2. Bogomolov, VA Anti-crisis regulation of the economy: textbook. allowance / V. A. Bogomolov. - M.: UNITY-DANA, 2003.

Topic 7. Features of economic activity in the anti-crisis management of a small enterprise and responsibility for illegal actions.

Civil legislation on the performance of obligations. Ensuring the fulfillment of obligations. Responsibility for violation of obligations. Features of the conclusion of contracts in anti-crisis management. The procedure for termination of contracts and termination of obligations. Criminal and Administrative Legislation on Liability for Misconduct in Bankruptcy. Fictitious and deliberate bankruptcy.

Seminar lesson:

Issues for discussion:

1. Implementation of the enterprise's requirements for the fulfillment of obligations.

2. Legal consequences of failure to fulfill obligations.

3. Contractual relations in the course of anti-crisis management.

4. Termination of the contractual relationship.

Literature:

2. Tal, GK Arbitration management of the enterprise: practical. allowance / G. K. Tal, G. B. Yun, G. A. Gordienko. - M.: Delo, 2000.

3. Fomin, Ya. A. Diagnostics of the crisis state of an enterprise: textbook / Ya. A. Fomin. - M.: UNITY-DANA, 2003.

Topic 8. Human potential is a decisive prerequisite for overcoming a crisis situation.

Diagnostics human resources crisis enterprise. An anti-crisis model for the development and use of human resources (focus on a highly qualified and proactive workforce, continuous expansion of knowledge and advanced training, flexible labor organization, delegation of responsibility from top to bottom, partnership between production participants). HR consulting.

Seminar lesson:

Issues for discussion:

1. Ways of using the personnel of the enterprise to overcome the crisis.

2. Development and use of human resources in the long term.

3. The use of personnel consulting in the anti-crisis management of a small enterprise.

Literature:

1. Anti-crisis management: textbook. manual / ed. G.K. Tal. - M.: INFRA-M, 2004.

3. Tal, GK Arbitration management of the enterprise: practical. allowance / G. K. Tal, G. B. Yun, G. A. Gordienko. - M.: Delo, 2000.

Topic 9. The practice of applying bankruptcy legislation.

An overview of examples of the complex use of the legislation of the Russian Federation in bankruptcy of enterprises. Prevention of bankruptcy of enterprises. Reasons for bankruptcy of enterprises. Express diagnostics of financial condition. Measures for the financial recovery of enterprises. Asset restructuring and enterprise reorganization. Liquidation of the enterprise.

Seminar lesson:

Issues for discussion:

1. Using indicators of liquidity and solvency for express diagnostics of the financial condition of a small enterprise.

2. The practice of applying enterprise bankruptcy procedures.

3. The practice of financial recovery of a small enterprise.

4. Possible consequences of bankruptcy of enterprises.

Literature:

1. Fundamentals of anti-crisis enterprise management: textbook. manual / ed. N.N.Kozhevnikova. - M.: Academy, 2005.

2. Fomin, Ya. A. Diagnostics of the crisis state of an enterprise: textbook / Ya. A. Fomin. - M.: UNITY-DANA, 2003.

3. Yun, GB Dictionary of anti-crisis management / GB Yun, GK Tal. - M.: Delo, 2004.

ORGANIZATION OF THE STUDENT'S INDEPENDENT WORK

Independent work of students in the discipline includes:

─ independent study of the theoretical sections of the discipline on the instructions of the lecturer;

─ repetition and in-depth study of the lecture material;

─ preparation for seminars;

─ execution test work;

─ preparation for the exam.

CONTROL TOPICS

(for distance learning students)

1. The essence and content of anti-crisis management. The need and need for anti-crisis management.

2. The concept of a crisis, a crisis situation.

3. The main factors in the emergence of crisis situations at enterprises. The main directions and measures to prevent crisis situations.

4. Mechanisms of anti-crisis management.

5. Quantitative and qualitative indicators of the potential collapse of the enterprise.

6. Problems of liquidity and solvency and ways to minimize them at the enterprise.

7. The system of bankruptcy. Objectives the principles of its functioning.

8. Reorganization of enterprises.

9. Carrying out the structural restructuring of the national economy in accordance with market demand population.

10. Financial market and cash enterprises.

11. Capital price and capital structure management.

12. The policy of attracting debt capital.

13. The time factor in financial management.

14. Consideration of risk factors.

15. Investment policy in anti-crisis management.

16. Investment decisions.

17. Concept and purpose management accounting.

18. Taking into account the dynamics of costs and incomes of the enterprise as the basis for the formation of management decisions in crisis production. Interaction with trade unions in anti-crisis management processes.

19. Classification of management accounting systems.

20. Anti-crisis program.

21. The main task and the main content of the anti-crisis program of the enterprise.

22. Anti-crisis program of the enterprise as a basis for the development and implementation of its business plan.

23. Business plan: concept and content.

24. Diagnostics of the personnel potential of a crisis enterprise.

25. A new model for the development and use of human resources.

26. HR consulting.

FORMS AND KINDS OF KNOWLEDGE CONTROL

1. Current control:

─ survey at seminars;

─ execution test assignments;

─ protection of control work;

─ midterm control.

2. Intermediate certification - test and examination session:

─ the exam is carried out orally or writing subject to all forms of monitoring and in accordance with the curriculum.

3. Control of students' residual knowledge (tests).

EXAM PREPARATION LIST

1. The concept of “bankruptcy estate”.

2. The procedure for filing a creditor's claim during the bankruptcy proceedings.

3. Goals and objectives of forecasting the economic environment.

4. The concept of controlling in crisis management.

5. Factors affecting the efficiency of a small business.

6. The concept of intangible assets.

7. Priority of satisfaction of creditors' claims in bankruptcy proceedings.

8. The reasons for the financial insolvency of the enterprise.

9. The assets of the enterprise that make up the bankruptcy estate.

10. The essence and content of the concept of "crisis management".

11. The essence and content of the concept of "anti-crisis regulation"

12. The main tasks of the Federal Service of Russia for the financial recovery of bankruptcy.

13. The main subsystems of anti-crisis management of the enterprise.

14. Describe bankruptcy as an inevitable phenomenon of the modern market.

15. The relationship between risk and reward for understanding the nature of entrepreneurship.

16. Possible reasons for the financial insolvency of the enterprise.

17. Tactical measures to overcome the crisis.

18. Strategic measures to overcome the crisis.

19. External (exogenous) factors of financial insolvency of the enterprise.

20. Internal (endogenous) factors of financial insolvency of the enterprise.

21. Factors determining the need for state anti-crisis regulation.

22. Two possible types of reaction of the enterprise to its crisis or pre-crisis state.

23. The connection between the stages of the life cycle, crisis situations and bankruptcy situations.

24. Enterprise bankruptcy systems.

25. Types of bankruptcies.

26. World experience in bankruptcy proceedings.

27. indicators that are the basis for recognizing the structure of the balance sheet of the enterprise unsatisfactory.

28. The purpose of the opening at the enterprise "bankruptcy proceedings".

29. Procedures aimed at restoring solvency.

30. The meaning of the reorganization of the enterprise.

31. Basic concepts and conditions of bankruptcy.

32. Differences between the external management regime and the usual regime of the enterprise.

33. Measures applied to insolvent enterprises.

34. Analysis of the financial condition of the enterprise and its purpose.

35. Ways to get out of the unsatisfactory financial condition of the enterprise.

36. Objectives in the appointment of arbitration and liquidator.

37. The concept of reengineering.

38. Differences between improvement and reengineering.

39. Mission of the enterprise.

40. Possible motivation of the enterprise.

41. Enterprise strategies.

42. The essence of the process strategic planning.

43. Tasks and purpose of controlling.

44. Controlling tools.

45. The procedure for hiring with a trial period.

46. Species employment contract.

47. Duration of a fixed-term employment contract.

48. Rules applied by the insolvency practitioner upon termination of an employment contract in case of reduction of staff.

49. Features of labor regulation in organizations subject to liquidity procedures.

50. Explain the terms "hierarchy", "priority".

51. Describe the scale for assessing the priority of factors.

52. Define a business plan.

53. Name the types of business plans.

54. The structure of the business plan.

55. The concept of a business plan.

56. Reasons for the need for assessment market value capital of the enterprise.

57. Differences between market and investment value.

58. On what principles is the market approach to the valuation of enterprises based.

59. On what principles is the profitable approach to the valuation of enterprises based?

60. How is the analysis and segmentation of the market made.

61. Types of potential markets.

62. Characteristics of income-generating real estate.

63. Objectives of real estate appraisal.

64. Features of the real estate market.

65. Scope and essence of cost, market and income approaches.

66. The subject of business valuation.

67. The concept of a business line.

68. Advantages and disadvantages of the market approach to the valuation of enterprises.

69. Valuation techniques applicable in the event of enterprise restructuring.

EDUCATIONAL AND METHODOLOGICAL SUPPORT OF THE DISCIPLINE

Regulatory:

1. Civil Code of the Russian Federation: in 3 hours - M.: Omega-L, 2005.

Main:

1. Anti-crisis management: textbook. manual / ed. G.K. Tal. - M.: INFRA-M, 2004.

2. Bogomolov, VA Anti-crisis regulation of the economy: textbook. allowance / V. A. Bogomolov. - M.: UNITY-DANA, 2003.

3. Fundamentals of anti-crisis enterprise management: textbook. manual / ed. N.N.Kozhevnikova. - M.: Academy, 2005.

4. Fomin, Ya. A. Diagnostics of the crisis state of an enterprise: textbook / Ya. A. Fomin. - M.: UNITY-DANA, 2003.

Additional:

1. Malyavina, A. V. Leasing and crisis management / A. V. Malyavina. - M.: Examination, 2002.

2. Popov, RA Anti-crisis management: textbook / RA Popov. - M.: Higher school, 2003.

3. Tal, GK Arbitration management of the enterprise: practical. allowance / G. K. Tal, G. B. Yun, G. A. Gordienko. - M.: Delo, 2000.

4. Yun, GB Dictionary of anti-crisis management / GB Yun, GK Tal. - M.: Delo, 2004.

Compiled by: Ph.D., Assoc. department "Entrepreneurship and management of housing and communal services" V.P. Krepyakov.

Reviewer: Doctor of Economics, prof. Department "Entrepreneurship and management of housing and communal services" G.А. Gordienko.


1,15,30	The essence and content of anti-crisis management	Goals, objectives, functions of anti-crisis management: management accounting, accounting, financial accounting
2,16,31	Bankruptcy system formation
	Diagnostics of the causes of a crisis situation	Organizational and legal regulation. Ways, techniques and methods of forming a system of bankruptcy. The process of implementation of organizational and legal regulation
	Financial management of a crisis enterprise	Analysis and characteristics, identification of the causes of a crisis situation. Research and diagnostics, the main stages
	Business planning for financial recovery	Description of the business plan and the implementation of business planning for financial recovery. The study of financial relations as a process of forming the financial resources of the enterprise on the issues of financial recovery. Determination of the profit function (balance sheet profit, profit from the sale of products (services), net profit). Identification of ineffective indicators, timely replacement with more effective indicators characterizing profitability - the main indicators characterizing the financial condition of the enterprise

Topic 4.1. The essence and content of anti-crisis management. Goals, objectives, functions of anti-crisis management: management accounting, accounting, financial accounting.

Topic 4.2. Bankruptcy system formation. Organizational and legal regulation. Ways, techniques and methods of forming a system of bankruptcy. The process of implementing organizational and legal regulation.

Topic 4.3. Diagnostics of the causes of a crisis situation. Analysis and characteristics, identification of the causes of a crisis situation. Research and diagnostics, the main stages.

Topic 4.4. Financial management of a crisis enterprise. Analysis of the financial condition of the enterprise as an effective management of the economic activity of conducting successful work for business development, in order to prevent a crisis situation.

Topic 4.5. Business planning for financial recovery. Description of the business plan and the implementation of business planning for financial recovery. The study of financial relations as a process of forming the financial resources of the enterprise on the issues of financial recovery. Determination of the profit function (balance sheet profit, profit from the sale of products (services), net profit). Identification of ineffective indicators, timely replacement with more effective indicators characterizing profitability are the main indicators characterizing the financial condition of the enterprise.

Specialty VAK RF08.00.05
Number of pages 141

CHAPTER 1. Socio-economic content of entrepreneurship and features of the functioning of small business in the service sector.

1.1. Methodological aspects of entrepreneurial activity.

1.2. Features of the functioning of small business in the service sector.

1.3. Foreign experience of functioning of small business and entrepreneurship.

CHAPTER 2. Modern mechanism of anti-crisis management. ".

2.1. Features of anti-crisis management in the service sector.

2.2. Forms and methods of managing insolvent enterprises.

CHAPTER 3. Analysis of the causes of the crisis in small enterprises in the service sector.

3.1. Algorithm for anti-crisis management at a small enterprise in the service sector.

3.2. Methodology for developing an anti-crisis management plan.

3.3. Improving the organizational and economic mechanism of anti-crisis management

Recommended list of dissertations

Organizational and economic mechanisms of anti-crisis management of enterprises in the service sector 2006, candidate of economic sciences Rvachev, Alexey Leonidovich
Methods for ensuring the sustainability of the development of small business structures in the context of the economic crisis 2009, Candidate of Economic Sciences Kutareva, Lyudmila Gennadievna
Crisis management of enterprises in the service sector 2005, Candidate of Economic Sciences Sharonova, Vera Pavlovna
Entrepreneurial potential as a factor in increasing the efficiency of anti-crisis enterprise management 2003, candidate of economic sciences Karpenko, Yuri Alexandrovich
Methodological support of the mechanism of anti-crisis management of enterprises in the service sector 2010, Candidate of Economic Sciences Engelhardt, Evgeniy Olegovich

Dissertation introduction (part of the abstract) on the topic "Economic foundations of anti-crisis management of small business enterprises in the service sector"

Relevance of the research topic.

The importance of small business for an emerging market economy cannot be overestimated. The transition to the market is impossible without the massive development of the entrepreneurial sector of the economy, which is aimed at saturating the market with goods and services, overcoming sectoral and territorial monopoly, expanding competition, introducing the achievements of scientific and technological progress, increasing export potential, strengthening the economic base of local authorities, developing villages, small and medium-sized cities, the revival of folk crafts and crafts, the solution of environmental problems.

A special place in the economy is occupied by small enterprises in the service sector, which, in the course of their existence, directly or indirectly solve or help to solve a number of socio-economic problems.

In the context of heightened competition, a decrease in effective demand, a worsening investment climate in the country, as well as as a result of a number of other factors, the number of ineffective, insolvent small enterprises has increased.

In these conditions, the problem of theoretical substantiation and practical application anti-crisis management system, which includes a number of logical cause-and-effect, organizational and methodological means. With its successful implementation, a small business will receive new development prospects.

Considering that small business is objective by its nature, it is more risky in comparison with large business in an unstable socio-economic situation, the task of identifying the causes of crisis situations and developing a set of measures to prevent it becomes very urgent.

It should be noted that despite the significant number of available developments on the problems of entrepreneurship and small business, it is necessary to note the insufficient study of this problem from the standpoint of anti-crisis management of small businesses in the service sector.

In the works of a number of authors (Astakhov V., Belyaeva S., Bukrsev V., Voskolovich N., Glushkov G., Gordienko G., Dashkov L., Dolgopyatova T., Efimova M., Zhiltsov E., Ivaschenko N. , Kovalev V., Kolpa-kova S., Korotkoe E., Koshkina V., Kuzmina D., Lapusta M., Makrak V., Muravyova A., Myagkova P., Naumenko B., Novitsky A., Orlov A., Osipov Yu., Pelikh S., Raizberg B., Skryabin V., Sofia T., Suyunchev M., Fadeev V., Fedotova M., Yakovlev V. et al.) The causes of crisis situations at enterprises are considered, given analysis of the manifestations of the crisis in various systems and subsystems of economic life, organization of entrepreneurship and small business, contains an analysis of the economic and political aspects of the crisis associated with shortcomings government controlled in a transitional period, with excessive liberalization, a sharp and complete rejection of the planning and regulation system, the actual self-elimination of the state from economic life.

In a number of works, crisis manifestations at the level of economic activity of enterprises are investigated, the problems of restructuring, bankruptcy, and the search for a “survival” strategy are touched upon.

Within the framework of this dissertation work, the modern mechanism of anti-crisis management and its application at small enterprises in the service sector are investigated, taking into account the peculiarities of their functioning and social significance.

The lack of theoretical and methodological developments on the problems of anti-crisis management of small businesses in the service sector, as well as their great theoretical and practical significance, determined the choice of the research topic.

Goals and objectives of the study. The aim of the thesis is to develop theoretical and methodological principles of anti-crisis management of small businesses in the service sector in a transitional economy.

To achieve this goal, it was necessary to solve the following tasks:

1) theoretically substantiate the socio-economic essence of entrepreneurship and, on this basis, identify the features of the functioning of small business in the service sector;

2) clarify the concept of "crisis management" and identify the features of its manifestation and functioning in the service sector;

3) develop a methodology for improving the mechanism of anti-crisis management of enterprises in the service sector;

The object of the research is small business in the service sector in a transitional economy.

The subject of the research is the system of anti-crisis management of small business in the service sector and the mechanism for its improvement.

The theoretical and informational basis of the dissertation research was the publications of domestic and foreign scientists on the development, formation and functioning of the entrepreneurial sector and small business in the service sector, as well as legislative and regulatory acts on the problems of bankruptcy and anti-crisis management, official statistics on small business, primary data for a number of small firms.

Scientific novelty of the dissertation research:

A theoretical definition of small business is given as an initiative economic activity of individuals aimed at making a profit, with their economic and legal independence, responsibility and personal capital;

Identified and grouped the main features of the functioning of small business associated with its economic nature and essence. On this basis, a definition of the specifics of anti-crisis management of small enterprises in the service sector is given, taking into account its unstable state and a high probability of crisis situations, and also a classification of crisis situations;

Developed by methodological foundations and directions of anti-crisis management of enterprises in the service sector, including diagnostics of organizational and personnel potential, monitoring of economic and economic activities, as well as the development of an anti-crisis management plan based on the implementation of defensive and offensive tactics of its implementation.

The practical significance of the research carried out lies in the fact that the main conclusions and proposals can be used in the practical implementation of the mechanism of anti-crisis management of small enterprises in the service sector, contributing to their stability and survival in difficult socio-economic conditions.

The work can be used in the educational process in the study of foreign and domestic experience in the formation of entrepreneurship and small business in the service sector, including for teaching the course "Economics of the paid services", as well as in the development of teaching materials on the problems of crisis management in accordance with standard training programs for specialists in anti-crisis management of the Federal Service for Financial Recovery (FSFR).

Approbation of work. The main provisions of the research were presented by the author at two scientific and practical conferences: "University education" (Penza, April 11-12, 2000) and "Socio-economic situation and urgent problems of social protection of the population of Russia" (Ufa, May 16-17, 2000) , methodological seminars on the problems of anti-crisis management, as well as meetings held under the leadership of the FSFR, and also found application in the development of an anti-crisis management plan for JSC Stroyservice, Moscow.

The logic and structure of the thesis. The logic of the study is based on the disclosure of the socio-economic content of entrepreneurship and the peculiarities of the functioning of small business, analysis of the causes of the crisis in small enterprises in the service sector and the development of a mechanism for their anti-crisis management.

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Conclusion of the thesis on the topic “Economics and management of the national economy: the theory of management of economic systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics ", Uransky, Timur Rubinovich

CONCLUSION

The formation of a market economy is directly related to the intensification of entrepreneurship, and especially in the field of small business. In entrepreneurship, as in any complex social phenomenon that combines the conservatism of its fundamental principles and started with the dynamics of self-development.

Agreeing with the well-established view of entrepreneurship as a professional specific activity, we define it as proactive economic activity individuals, due to their economic and legal independence and responsibility, based on their personal capital and aimed at making a profit.

The social significance of small business is determined by the massiveness of the group of small owners - owners of small businesses and their employees, total number which is one of the most essential qualitative characteristics of any country with a developed market economy.

Analyzing the business environment in the service sector, a number of reasons can be identified that hinder the development of small business, despite the increased attention to this problem of the state and many constituent entities of the Russian Federation.

First, the difficult economic situation prevailing in the country: inflation, decline in production, rupture of economic ties, deterioration of payment discipline, high interest rates, weak legal protection of entrepreneurs.

Secondly, the low level of organizational, economic and legal knowledge of entrepreneurs, the lack of proper business ethics, economic culture both in small business and in the public sector of the service sector.

Thirdly, the negative attitude of a certain part of the population, linking entrepreneurship directly only with mediation, buying and selling and financial violations.

Fourth, the lack of development of the organizational and legal foundations for regulating the development of small business at the regional level.

The development of small business, with the presence of an appropriate state policy, makes it possible to accelerate the formation of competitive market relations, to carry out a structural restructuring of the economy, to create new jobs, to intensify scientific and technological progress, and contributes to the formation of a powerful social stratum of active owners and entrepreneurs that make up the social base of market reforms and conditions of stability in society.

As can be seen from the analysis, the main factors holding back the development of small businesses are:

Political and economic instability;

Imperfection of the legislative and regulatory framework;

Inefficiency of the financial and credit system for supporting small businesses;

Insufficient amount of technologies available for small business;

Difficulties in obtaining the necessary premises and equipment for small businesses;

Lack of access to necessary information;

Complex crime situation;

Lack of debugging of the mechanism state support small business;

Insufficient preparedness for work in the market conditions of both entrepreneurs and managers, personnel of structures designed to support or interact with small businesses.

Currently, many Russian enterprises are either insolvent or experiencing significant difficulties in the financial, production and other areas of their activities. The reason for this is complex, ambiguous macroeconomic conditions, which are exacerbated by the mistakes of entrepreneurs themselves. Therefore, in the conditions of Russian economic reality, it has become not only relevant, but also extremely necessary for enterprises wishing to maintain their well-being or get out of the crisis, a special type of management, which has received the appropriate name - anti-crisis management, which can be defined as a set of specific systems, processes and methods aimed at anticipating or eliminating the crisis with minimal losses.

To avoid the consequences of the crisis, the enterprise must use anti-crisis management, the essence of which can be defined as follows: anti-crisis management is the ability to develop optimal ways out of a crisis situation, to determine the priority values of the enterprise in a crisis, to coordinate the activities of the enterprise and its employees in anticipating the crisis, to achieve the efficiency of their work in extreme conditions. In other words, anti-crisis management is management aimed at preventing or mitigating crises, as well as keeping the operation of the enterprise in the mode of survival in a given period and the exit of the enterprise from the crisis with minimal losses.

The problems of anti-crisis management are typical for enterprises and organizations of all industries, however, this issue is most acute in the service sector, since it is in this area that the bulk of small and medium-sized enterprises are concentrated, for which, as studies show, the most realistic deterioration of the state of affairs and the onset of crisis in activity. Service enterprises are particularly affected by many factors, both external and internal, the influence of which causes the emergence of a crisis situation.

The system of anti-crisis management of enterprises in the service sector involves the use of various approaches in its formation, including:

Comprehensive, taking into account all aspects of management and their relationship;

Integration with the study of processes both vertically and horizontally;

Dynamic, as well as reproductive and others, determines its greater flexibility and ability to diversify.

The anti-crisis management system should create conditions for a quick reaction to changes in the external and internal environment, which will help expand the range of choice of options for behavior in a crisis, i.e. making effective management decisions, forming strategic guidelines and goals, developing innovative programs and implementing investment projects.

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