Galantseva I.V.Institute of Economics, Management and Law (Kazan), Almetyevsk Branch, Almetyevsk, Republic of Tatarstan, Russian Federation kaffinkred@alm.ieml.ru
Safiullina R.T.Institute of Economics, Management and Law (Kazan), Almetyevsk Branch, Almetyevsk, Republic of Tatarstan, Russian Federation kaffinkred@alm.ieml.ru
Subject The subject of research is the conceptof small and medium-sized businesses, which is not well-fixed, so it has many various interpretations that have often diametrically opposite meanings. Objectives The objective of the study is to evaluate the main components of the conceptof small and medium-sized businesses, proposed by various authors, and to allocate the basic existing criteria and to propose new grounds on the basis of updated content to specify the category. Methods Using a comparative method, we analyzed various interpretations of the conceptof small and medium-sized businesses. Results We identified the lack of a unified approach to the definition of the category, as well as the common grounds on the composition and content of functions of the small and medium-sized businesses concept. We are submitting the most objective notion of small and medium-sized businesses as a particular class of business entities. We offer additional grounds for classification of the functions of small and medium-sized businesses institutions. Conclusions We conclude that the term submitted differs from the definitions by other researchers for more objective consideration of certain key factors in the framework of the existing legislation on enterprise.
Keywords: small business, medium-sized business, concept, functions, development
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