DIRECTIONS OF STRENGTHENING OF INFORMATION LOAD OF ACCOUNTING OF SMALL BUSINESS ENTITIES

Abstract

The article is devoted to topical issues of the organization of accounting of small businesses in the enterprise management system. Small business occupies a particularly important place in the economy of each country and is considered the most socially important, promising and innovative form of business. The stable economic development of the country depends on the development of small business enterprises, through its mechanism the problems of employment, replenishment of the budget, saturation of the consumer market with goods and services are solved. Further normal development of one's own business requires effective management decisions on key areas of its operation. This in turn determines the availability of relevant information support, which creates a basis for productive management decisions. The main factors that determine the features of the organization of accounting and its direction are analyzed. In order to optimize the internal business management system and increase the efficiency of information support for the analysis and management of strategic management decisions in the work substantiated the feasibility of management accounting. The article proposes the scheme of its organization, the algorithm of the implementation process, the model of financial results management. An important place in ensuring the sustainable development is the state of development of business management, the effectiveness of internal management which requires objective and relevant accounting and information support. They will be implemented in terms of basic areas of small business and close integration of management and financial accounting. The paper outlines its main stages and directions. In the second stage of the algorithm, the main elements that must be contained in the Order on the accounting policy of small businesses in terms of management accounting. Keeping management records for small businesses on an ongoing basis will allow you to control the business, develop a development strategy for future periods, optimize pricing policy, evaluate the results, identify deviations, and identify reserves.