THE BASIS FOR THE FORMATION OF RELEVANT INFORMATION ON THE ACTIVITIES OF SMALL BUSINESSES AT THE NATIONAL AND REGIONAL LEVEL
УДК 334.012.64
Abstract
The article reveals the features of assessing the performance of small enterprises to determine the possibilities of their sustainable development and providing support at the regional level.
The purpose of the study is to determine a key set of financial indicators based on simplified accounting reports and to expand the scope of explanations for the reports to form relevant information on the activities of small enterprises, which is necessary to understand the trends in the development of small businesses.
The research methodology is based on logical and epistemological tools using general scientific methods of comparison. The study is conducted in a movement from the general to the particular, and from the particular to the general. As a general deductive principle, the significance of small business activities for the national and regional economy is considered, and as a particular principle, the requirements for the formation of small business information are considered.
The structure of employees in small enterprises in Russia as a whole corresponds to the general structure of employment in significant aspects, which allows us to conclude that relevant information for small and medium-sized enterprises regarding the assessment of employment, the labor market, and the social component of ESG assessments should correspond to general economic practices and trends. Making up about a quarter of Russia's economy, small and medium-sized enterprises should be fully characterized by financial and non-financial performance indicators, without which it is impossible to assess the current state of the economy and predict the country's socio-economic development. Regional databases on the state of small enterprises must have specific characteristics related to the structure of the regional economy. The necessary information should be generated on a systematic basis as part of the reporting of small enterprises.
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