Small business who belongs to what criteria. What are the criteria for small and medium enterprises. Who belongs to SMEs

Small businesses in Russia enjoy special privileges intended only for them. The state is going to reduce the tax and administrative burden of small business, receiving in return an increase in employment of the population and a decrease in social tension. What does the definition of "small business entities" mean and who belongs to them in 2020?

A small business entity is a Russian commercial organization or an individual entrepreneur that is aimed at making a profit. This category also includes:

peasant (farming) households;
production and agricultural cooperatives;
business partnerships.

Non-profit organization, as well as a unitary municipal or government agency is not a small business entity.

Who belongs to SMEs

The criteria for classifying small businesses in 2020 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of 24.07.2007 N 209-FZ in article 4. Consider these criteria, taking into account the innovations.

Thanks to the amendments made to Law No. 209-FZ, a greater number of enterprises and individual entrepreneurs can be classified as small businesses.

The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

But the permissible average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for a small enterprise.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and the number of employees. If an individual entrepreneur does not have employees, then his category of SMEs is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as microenterprises.

The period during which a businessman continues to be considered an SME subject has been extended, even if he has exceeded the allowable limit on the number of employees or the proceeds received. Until 2016, it was two years, and now it is three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation if the status of a small enterprise has been lost due to the achievement of the previously existing limit of 400 million rubles, because it is lower than the one set now? The Ministry of Economic Development believes that after the entry into force of the RF Government Act of 13.07.15 No. 702, such an enterprise can return the status of small, if the annual revenue does not exceed 800 million rubles.

State register of SMEs

Since mid-2016, the Unified Register of Small and Medium-Sized Businesses has been in operation. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Legal Entities and tax reporting.

The following mandatory information is in the public domain:

the name of the legal entity or the full name of the individual entrepreneur;
TIN of the taxpayer and his location (residence);
the category to which small and medium-sized businesses (micro, small or medium-sized enterprises) belong;
information about codes of activity according to OKVED;
indication of a license, if the type of business of a businessman is licensed.

In addition, at the request of a businessman related to small and medium-sized businesses, additional information can be entered into the register:

about the products manufactured and their compliance with the criteria of innovative or high-tech;
on the inclusion of an SME entity in partnership programs with government customers;
on the availability of contracts concluded as a participant in public procurement;
full contact information.

To transfer this data to the Unified Register, you need to log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small business entities are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the provision of annual accounting and tax statements, a report on financial results, information about average headcount workers.

You can check the information related to small and medium-sized businesses, and their reliability, by making a request in the Register for information on the TIN or name. If you find that there is no information about you or they are unreliable, then you need to send an application to the Registry operator to verify the information.

What gives the status of a small business entity

As we have already said, the state creates special preferential conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

to provide a way out of the shadow and self-employment of persons providing services to the population, engaged in small-scale production, working as a freelance;
create new jobs and reduce social tension in society due to the growth in the well-being of the population;
to reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
develop new types of activities, especially in the field of innovative industries that do not require significant costs.

The easiest way to achieve these goals can be by making the state registration procedure simple and quick, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a good effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

Tax incentives. Special tax regimes (STS, UTII, ESKhN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on STS Income (from 6% to 1%). On the simplified tax system, Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020 individual entrepreneurs registered for the first time after the entry into force of the regional law on, have the right not to pay tax at all for two years under the PSN and STS regimes.
Financial incentives. This is direct financial state support in the form of grants and gratuitous subsidies issued within the framework of the all-Russian program, in effect until 2020. Financing can be obtained for reimbursement of leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
Administrative benefits. Here we mean such indulgences as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to arrange urgent employment contracts... When participating in government purchases, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases by government and municipal institutions are obliged to produce from them. When receiving loans, the guarantors of small businesses are state ones.

Small and medium business in the Russian Federation

The activities of small and medium-sized businesses in Russia are regulated by Federal Law 209-FZ, adopted on July 24, 2007, “On the Development of Small and Medium-Sized Businesses in Russian Federation", Which specifies the criteria for classifying an enterprise as a small business.

Small and medium-sized businesses include those included in a single State Register legal entities consumer cooperatives and commercial organizations(with the exception of state and municipal unitary enterprises), and individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farmer) enterprises that meet the conditions listed below.

On September 23, 2009, the Prime Minister of the Russian Federation V.V. Putin announced the initiatives of the Government of the Russian Federation to promote the development of small and medium-sized businesses in Russia:

Save the deduction rate for high-tech enterprises Pension Fund at the level of 14% (since 2011).

Exempt enterprises introducing energy efficient equipment from property tax for up to three years.

Abolish sales tax valuable papers- provided that they are held for more than five years and that they are not traded on the exchange market.

Exempt companies operating in the education and health care sectors from paying income tax for up to nine years.

Transfer to local budgets most of the income from the sale of patents for business activities.

To extend the preferential procedure for the privatization of real estate leased from the state for three years. Exempt all privatization transactions from VAT.

Make the validity of business licenses perpetual (now - it needs to be renewed every five years).

State aid package for small and medium-sized businesses in 2010 - 13 billion rubles.

Restricted by status

The share of external participation in the capital should not exceed 25 % .

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other foundations in the authorized (joint) capital (share fund) of these legal entities should not exceed twenty-five percent
- (excluding assets of joint stock investment funds and closed-end mutual investment funds),
the share of participation belonging to one or more legal entities that are not small and medium-sized businesses should not exceed twenty-five percent
- (this restriction does not apply to business entities whose activities include practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how)), the exclusive rights to which belong to the founders (participants) of such business companies- budgetary scientific institutions or established state academies sciences to scientific institutions or budget educational institutions higher vocational education or educational institutions of higher professional education created by state academies of sciences)

(Clause 1, Part 1, Article 4 of 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation").

Restriction on the number of employees

Depending on the average number of employees for a calendar year, enterprises are divided into:

micro-enterprises- up to 15 employees;
small businesses- up to 100 employees;
medium-sized enterprises- up to 250 employees.

Revenue limit

Since January 1, 2008, in accordance with the Decree of the Government of the Russian Federation of July 22, 2008 No. 556, the limit values of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, have been established for the following categories of small and medium-sized businesses:

micro-enterprises - 60 million rubles;
small businesses - 400 million rubles;
medium-sized enterprises - 1 billion rubles.

Small business lending

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See what "Small Business" is in other dictionaries:

See Small Business Dictionary of business terms. Academic.ru. 2001 ... Business glossary

Business carried out in small forms, based on the entrepreneurial activity of private entrepreneurs, small firms, small enterprises. Small business is typical for some types and forms of production, trade, services. Raisberg B ... Economic Dictionary

A business based on the entrepreneurial activity of small firms, small enterprises that are not formally part of an association. In English: Small business See also: Types of Entrepreneurship Financial Dictionary Finam ... Financial vocabulary

small business- a business carried out in small forms, based on the entrepreneurial activity of private entrepreneurs, small firms, small enterprises. Small business is typical for some types and forms of production, trade, services ... Dictionary of economic terms

SMALL BUSINESS - economic activity profitable for small and medium-sized enterprises ... Russian encyclopedia of labor protection

SMALL BUSINESS- a term used to designate the overwhelming number (over 95%) of small and medium-sized enterprises and companies, both independent and in varying degrees of dependence on larger firms, corporations, and other institutions. Legal ... ... Legal encyclopedia

The main indicator that determines belonging to this category is the number of people employed at the enterprise. It must be less than 1000 people in mining industries, less than 300 people for all other types of industry, transport, communications and ... ... All of Japan

Small business- - economic activity that gives profit in small and medium-sized enterprises that are not included in any monopolistic association and play a subordinate role in relation to monopolies in the economy ... Commercial power industry. Reference dictionary

SMALL BUSINESS- - business entities that unite small businesses and are engaged in individual labor activity... In modern Russian history M.'s development. passed several stages. The first stage (1985–87) is characterized by the activities of the centers ... ... Economics from A to Z: Thematic guide

small business / small office- Market sector. Themes information Technology in general EN SBSOSmall Business / Small Office ... Technical translator's guide

Books

Small business in Russian. Create your own business. Business start! (set of 3 books) (number of volumes: 3), Andrey Amelyanenko. "Small business in Russian: how and with what it is eaten." Their own business is the dream of many. One wants to realize creativity. Another is to become independent. The third is to make money. And if big business ...

Recall that micro, small and medium-sized enterprises include organizations whose revenue for the last year does not exceed the established limit values. New companies during the year in which they are registered can be classified as small businesses if their indicators from the date of their state registration do not exceed the limit values. The criteria for belonging to micro, small and medium-sized enterprises have been approved, they entered into force on July 25, 2015. See the table for details.

New criteria for belonging to micro, small and medium enterprises

Recognition of an organization as a small business entity provides a number of advantages aimed at development this business... So, micro and small businesses can keep accounting according to simplified rules:

use a reduced working chart of accounts;
apply the cash method of recognition of income and expenses;
draw up abbreviated financial statements, consisting of a balance sheet and a statement of financial results;
conducting accounting can be imposed by a leader;
to take into account interest on any loan obligations as part of other expenses;
to reflect prospectively in the financial statements the consequences of changes in accounting policies;
any errors, including material ones, should be corrected as insignificant;
do not apply the requirements:,;
do not create vacation reserves and revalue market value any financial investment.

Microenterprises have additional benefits. They have legal right do not accept bank cards for payment, as well as keep accounting without the use of double entry.

In tax accounting, benefits for small businesses of the Tax Code of the Russian Federation have not been established, but the authorities local government may approve reduced rates for property tax and land tax.

Procedure for maintaining cash transactions small businesses must comply, but they have the right not to set a limit on the balance of cash at the cash desk and keep all the money at the cash desk without handing it over to a bank institution.

In addition, favorable conditions for participation in public procurement are provided for small businesses.

Small and medium business(SME) is a social, legal and economic category that includes companies and individual entrepreneurs with a small number of employees and profits. This type of entrepreneurship is flexible in responding to changes. market conditions, however, needs additional support to develop

Small business is a type of entrepreneurship characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), emphasis on equity... This is not only an economic, but also a socio-political category, whose representatives are characterized by a special worldview.

Businessmen of this type quickly adapt to new changes and are highly adaptable to any working conditions. SMEs often open up those market edges that look too risky and dangerous. Import Chinese goods, long-term coatings for nails, making sushi - all this was first mastered by small companies, and only then he tried to crush big business for himself.

There are over 6 million small businesses in the United States, each generating up to $ 10 million in revenue annually. These organizations employ about a third of the entire working-age population with permanent or temporary work. It is from here that the notorious "middle class" is formed, which constitutes the backbone of the country's economic well-being.

RF: legislative consolidation of small business

In our country, there is Federal Law No. 209 of 24.07.2007 "On the development of small and medium-sized ...", which defines the basic principles for classifying a company in this category. Requirements are provided for the organizational form, the average number of employees and revenue (maximum). The maximum income that an organization can receive is subject to revision by the Government of the Russian Federation, the current Resolution is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.

The main signs of a small business

In the above Federal law lists the various requirements for which this or that enterprise falls into the desired category. Legal entities cannot own the total share of participation of the constituent entities of the Russian Federation, foreign firms, religious charities, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs in the amount of more than 49%.

In the 1st half of 2016, about 218,500 small enterprises were created in Russia, while 242,200 companies left the market. Just a year ago, the trend was different: instead of one organization that left the market, two new firms appeared. The largest number of them in the Central federal district- 1.636.987. The record holder for the number of SMEs is Moscow: 451,979 micro-organizations, 170,000 entrepreneurs: comparable to the population of a small European country.

Who is the engine of small business in Russia?

Approximately every 10 able-bodied people in the Russian Federation work for themselves. Moreover, the overwhelming majority of self-employed (about 70%) are not registered as individual entrepreneurs and operate illegally. The reluctance to formalize the status is associated with bureaucracy, high contributions to the FIU and uncertainty about their own future. Another factor is that people simply do not see where their money is going, which causes legal nihilism.

Small and micro businesses are based on the following areas:

Construction, renovation and decoration (at least 20%);
Programming, computer repair and related industries (about 11%);
Interior design (10%);
Hairdressing and beauty services at home (6%);
Tutoring (5%).

Small business in Russia - powerless and illegal?

In the Russian Federation, about a third of the population are citizens who are of working age, are not registered as unemployed, but are not registered in any enterprises either. Approximately half of these people are interrupted by odd jobs, people have been employed in organizations for years, but receive an "envelope salary." This is more typical for the province, where there are no other conditions for employment and employment.

However, another 8-9 million are representatives of small "gray" businesses who work either in splendid isolation or in small teams. Let us compare this with the number of legal individual entrepreneurs - 3.7 million people - and we will get the real figure of the shadow market. After all, all the money that the self-employed rescue is in the economy, but according to objective reasons cannot be invested in banks, equipment and further development of their own business.

Small business problems in Russia

Difficult access to support, subsidies, loans, new technologies;
External administrative measures government agencies(high fines for violations of the law);
Difficult competition with large organizations in certain areas (trade, production, transport);
Inappropriate tax policy, drawing too many resources out of the new venture.

Differences between small and medium-sized businesses

MB - mainly self-employment or seasonal employment of workers to perform unskilled tasks: harvesting, transportation, packing. The company or individual entrepreneur is localized in one settlement and collects a small profit. Medium business is the obligatory attraction of a larger number of personnel (both qualified and unskilled workers), investments, active investment in the development of the enterprise.

Summary

So, small business is a pioneer in those areas in which the state and large companies it is difficult and risky to invest. People come up with original models, and although many entrepreneurs "burn out", some businessmen earn start-up capital for further growth.

Real help from the state should consist in creating conditions under which it will be easier for self-employed to legalize than to work in a “gray” way. In other words, people just need to be left alone for a while and wait to see what happens.

Many different forms of entrepreneurship can be found on the market. Some of them are distinguished by a large volume, while others serve a small number of clients. And most importantly, some types of commerce in themselves involve development to a certain size. Small, medium and large business - what it is, what are the features and differences of each of them, we will tell you here.

Definition of concepts

Entrepreneurship is any independent systematic commercial activity. This means that it is initially aimed at making a profit for the sale of its goods, services, the provision of property for use, and so on. Regardless of how the work is conducted, it must be registered in the manner prescribed by law.

The size of an enterprise determines many unique criteria for its operation. The state traditionally supports small firms by lowering taxes and other mandatory payments, while large firms impose many demands, since they bring huge income. Naturally, it is important for young entrepreneurs to understand the difference between all forms in order to conduct their business correctly.

Small business is by far the most widespread. It is easier to organize, even with little experience in the work or his complete absence... Gradually, the size can increase to medium, due to an increase in annual turnover and attracting more resources.

Only a company that covers several regions of the country or has entered the international level can be called a large enterprise. He always has a large amount end consumers, which means that demand exceeds supply.

Basic characteristics of entrepreneurship

Each of the forms presented above has its own unique features and characteristics. But some of them combine commerce as a whole:

Any enterprise becomes a participant in market relations.

Companies in their work are always faced with two main aspects: economic and legal. It is prohibited to conduct business without taking into account organizational and legal norms.

The main function of any company is to participate in the economy of the country on the territory of which it is located, and to introduce the required innovations in order to constantly develop it. We are talking here about the use, the search for alternative energy sources, raw materials and other things.

Organizations are always dependent on changes in the market for their services and sales, they must adapt to them so that the work cycle does not stop.

All this is important for an enterprise, regardless of its size, number of customers, or annual turnover.

What is small business: definition and features

Contrary to popular belief, small businesses include not only individual entrepreneurs, but also small companies with about 50 employees. The main features of this form are:

Small area. This refers not only to the area occupied by the office of the company, but also to the area of customer service.

Limited list of activities. Stores can work on this principle, travel agencies, small production, dental or other small clinics, private educational establishments specializing in courses.

The minimum set of checks. Supervisory authorities provide small companies with supervisory holidays, and when they end, the period for conducting inspection activities does not exceed 50 hours a year.

The status does not need to be confirmed by special means. It is determined by the annual turnover, a certain number of employees and the share ratio to the authorized capital.

Medium business: definition and characteristics

Such firms differ in their coverage area. They usually include an entire network that is capable of serving a large customer audience. Strictly speaking, they do not even need to conduct their work in the territory of one city. Networkers can affect an entire region, but at the same time not enter the market of a neighboring region. Distinctive features can also be called:

Slow adaptation to changing market conditions.

Focus on improving the quality of goods or services to consumers.

The staff is from 101 to 250 people, serving the company at the same time.

The annual turnover is not less than 801 million rubles and not more than 2 billion.

As for the spheres of activity, this form of entrepreneurship is characteristic of network trading companies, construction firms, large medical centers... In the world economy, it is medium-sized organizations that play the largest role, bringing the state about a third of all income. At the same time, no tax breaks or other supportive measures are taken in relation to them.

Big business

TO big companies includes enterprises that produce a significant part of all goods or services in their industry. Their volumes are noticeable in everything: the number of employees, the number of sales, the annual turnover. But most importantly, they do not work within the framework of one specific territorial market, but in several regions of the country or at the international level. The signs of such enterprises can be considered:

Large staff of employees (at least 251 people).

Annual income from 2 billion rubles.

Strict adherence to order in relation to inventory.

Large shopping areas.

The most popular representatives of a large entity can be considered such venerable giants as Apple, Bosch, Samsung, Coca Cola, BMW. Since they have to work in many countries at once, they must adhere to global legislation and take into account the norms of each specific market. In addition, the number of shareholders in a firm may include not only businessmen, but also the state. This gives some indulgence in work, but at the same time imposes additional obligations.

Main pluses

Each of the presented forms of entrepreneurship has its own advantages and disadvantages. Let's look at them separately to get the full picture. Small business excellence is ensured by:

Small initial capital. To open a company, it is enough to find funds, and then gradually increase the cash injections.

Low maintenance costs and mandatory payments, including wages and tax deductions.

The ability to quickly respond to changes in the country's economy and adapt to them without loss.

Fast reimbursement of spent funds and profit. Depending on the field of activity of the company, this period can be from six months to one and a half years.

In the future, small business is capable of becoming medium and large, which means that it can provide new jobs. At the same time, a smooth entry into the markets allows young businessmen to feel comfortable.

As for the average institution, its advantages can be considered:

Creation of a large number of vacancies.

High productivity and investment.

Good profitability.

Competitive stability.

At the same time, at this stage, entrepreneurs face a large number of difficulties, but we will talk about them a little later.

As for the merits of large firms, they are fundamentally different. To begin with, it is these organizations that ensure the economic stability of their industry and the entire country as a whole. They can also continually contribute to the business and change the overall picture of commerce.

Cons and risks

As discussed earlier, any form of entrepreneurship has its drawbacks. It is almost impossible to avoid them, so the only thing that businessmen can do is accept them and organize their work in such a way as not to feel negative sides. Small organizations have the following imperfections:

High risk of failure, especially if the owner of the firm has no business experience.

Low professional level of both employees and managers, which is why the organization cannot reach the proper level of development.

Difficulties, if necessary, to conclude a loan agreement.

Summing up the main result, the main disadvantage is the lack of experience and the lack of useful connections from the leader. Having at least one thing, he can build successful business without much difficulty.

The disadvantages of mid-sized companies are the highest level of competition and the need for complex organizational work. Receiving permits, attracting serious Money- all this can be avoided by small firms, but not starting their active growth.

The disadvantages of big commerce include:

Excessive focus on the economies of the countries in which the business is conducted.

Narrow localization of economic relations.

Inability to go outside of a particular company.

If we compare all forms of entrepreneurship in terms of advantages and disadvantages, then the latter will still be in a more advantageous position, since its negative aspects are more than covered by huge incomes.

How to determine how small business differs from medium and large

The difference between all types of business is in the details. They are most clearly presented in the table.

Distinctive features	Small	Average	Large
Breadth of coverage	One enterprise	A network of firms in a city or region.	Network in different regions of the country or international.
Difficulties in obtaining a loan	Any amount	Big finances	Absent
Adaptability		It is difficult and slow to adapt.	Often he himself becomes the initiator of changes.
Amount of workers	No more than 100 people.	100 to 250 employees.	Over 251 people.
Annual income	Up to 2 million rubles.	Up to 800 million rubles.	Up to 2 billion rubles.

In addition to this, you can add one more difference between small, medium and big business... The state strongly supports small firms and a huge company, of which he is a shareholder. At the same time, medium-sized businesses literally find themselves in a highly competitive environment. Going to this level of development, you need to be prepared for such difficulties.

The basis of success

The well-being of each company depends on many factors, but if we talk about the size of the enterprise, then there is some basis that should be adhered to in order to achieve maximum results with minimum waste of resources.

For a small organization, employees, including those who hold leadership positions and a clear pre-prepared development plan. If you follow it and observe effective work each employee, you can achieve very important victories and achievements.

Medium-sized businesses need to learn how to respond quickly to changing conditions. Thus, you can get rid of one of the main disadvantages. No less success can be achieved with effective management. It is the leadership team that can facilitate quick adaptation.

For long-term work, large business needs a clear strategy that will be able to function normally in a year, five or even ten years, that is, you should always think about the future. This will make it possible to survive in the most difficult economic crisis, getting out of it without great losses.

Regulatory regulation

In our country, any entrepreneurial activity governed by dozens of laws and regulations. The most important among them are:

Civil Code, since we are talking about civil law relations.

The law on the protection of the rights of legal entities and entrepreneurs, which is guided by the supervisory authorities.

The Tax Code as one of the key documents.

Entrepreneurship Development Law.

In addition to them, you must follow the local regulations working in the area where the business is conducted. This means that large firms often have to look back at international laws and regulations. To comply with all the nuances, you should enter in staffing table the lawyer's rate. Small firms have enough, and medium and large ones need a permanent contract.

Efficiency mark

The main indicators by which the success of the functioning of an enterprise is traditionally evaluated are profitability and profitability. But there are other important aspects on which the final outcome depends. They can be divided into 3 key groups:

Coefficient characterizing how well production and investment costs pay off.

A parameter that expresses the overall profitability from sales.

Indicators that determine the return on equity.

It is not so difficult to relate all the coefficients in one scheme and calculate the real profit, but the process requires painstaking work. If the profitability is below the level the company hoped for, then some kind of operational change should be made.

You need to calculate the budget in this way several times a year: in each quarter, and then with the final report. Large and medium-sized enterprises also need to keep separate records for each of their offices to see real changes and weaknesses.

Conclusion

Large, small and medium-sized businesses have very significant differences. But at the same time, almost every entrepreneurial activity starts from scratch,. Therefore, young businessmen have to go through all 3 forms of entrepreneurship. Naturally, on their way, they are guaranteed to encounter the shortcomings of each of the systems. In this case, the main task will be to increase the dignity in order to neutralize the negative aspects.

The main thing in your work is not to forget to adhere to the established rules and norms, otherwise you will not be able to enter new markets and reach a large audience. You shouldn't even think that big business- a guarantee of success and longevity. Even the most strong companies sometimes face such economic conditions, which it is impossible to survive, while small firms simply adjust to new conditions and continue to increase their assets.

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