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Financial analysis of small scale enterprises

Ivasjuk R.J. the post-graduate student of chair of anti-recessionary management Financial faculty, The Nizhniy Novgorod state university of N.L. Lobachevsky ( Romanij@inbox.ru )

Kozlova Е.Е. assistant lecturer of anti-crisis management, N.I. Lobachevsky State University of Nizhny Novgorod ( kate-m-ee@mail.ru )

Journal: Economic Analysis: Theory and Practice, #23, 2010

Article analyzed method for assessing the financial status of small enterprises on the basis of ratio analysis. A system of indicators that best characterize the financial state of small images.


System of interaction of small business with the important enterprises

Ivasjuk R.J. graduate student, N.I. Lobachevsky State University of Nizhniy Novgorod ( Romanij@inbox.ru )

Journal: Financial Analytics: Science and Experience, #5, 2010

Article is devoted the analysis of interaction of sphere of small business with various subjects of economy, including the state in various foreign countries and Russia. In article the standardization role in development of small business, and also its influence on interaction of a small-scale business with the large enterprises is considered and analyzed. Modern systems of interaction of the small and large enterprises are analyzed.


The analysis of systems of the taxation applied by the enterprises of the smallscale business

Ljubushin N.P. the Doctor of Economics, the professor, Managing chair of anti-recessionary management, The Nizhniy Novgorod state university of N.L. Lobachevsky ( lubushin@fnf.unn.ru )

Ivasjuk R.J. the post-graduate student of chair of anti-recessionary management Financial faculty, The Nizhniy Novgorod state university of N.L. Lobachevsky ( Romanij@inbox.ru )

Journal: Economic Analysis: Theory and Practice, #2, 2010

Article is devoted the analysis of existing systems of the taxation of the tax modes directed on optimisation for the small-scale business enterprises. It is carried out the comparative analysis of existing systems abroad and in modern Russia. The basic tax privileges for the small-scale business enterprises in the various countries and Russia are presented. The characteristic is spent Special tax modes The Russian Federations provided by tax laws. Advantages and lacks of tax modes directed on optimisation of the taxation of a small-scale business are revealed.


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