Концептуальные подходы к организации и проведению финансовой диагностики субъектов малого и среднего предпринимательства
Conceptual approaches to the organization and performance of financial diagnostics of subjects of small and medium business

Summary/Abstract: Small and medium business constitutes the base for the development of all the branches of economy. World practice proves that the considerable reserves of increasing production effectiveness are connected with the restructuring of state enterprises and development of business. Under such circumstances special attention should be paid to activating cost levers influencing the results of all the production participants, as well as financial diagnostics of activities of small and medium business. Novelty of research lies in the development of financial diagnostics methodology for the small and medium business. Object of research: financial activities of small and medium business. Aim of research: to substantiate conceptual approaches to the organization and performance of financial diagnostics of subjects of small and medium business. Tasks of research: to analyze the tendencies of development of small and medium business in the Republic of Belarus; to generalize approaches to the performance of financial diagnostics of small and medium business; to develop complex approach to the performance of financial diagnostics. Methods of research: the main methods include economic analysis and synthesis, comparison and generalization. Methodology: substantiation of theoretical and methodological basis for the performance of financial diagnostics, main approaches to the organization and performance of financial diagnostics of small and medium business subjects; works of the local and foreign economists and practitioners on the object of research. Results of research: absence of practical development, comprehensively analyzing the methods of financial diagnostics, permitted to substantiate: the main principles of organization and performance of financial diagnostics; obligatory preconditions for the performance of financial diagnostics; requirements to the information support of financial diagnostics; theoretical model for the organization of financial diagnostics.

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