Small business: concept, criteria, role in the economy. Mukoseev D.V. Economic essence and criteria for defining small business Qualitative criteria for small business

NON-STATE EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION CAPITAL PROFESSIONAL BUSINESS COLLEGE

TEST
by discipline: Small business accounting
on the topic: The concept of small business entities. The main criteria for defining a small business.
5-year students of the management department by industry
Korobkova Anastasia Sergeevna

Checked:
A.S. Pogosyan
Grade:
_______
Signature:
_______

Ryazan, 2012

INTRODUCTION 3
1. The concept of "small business" 5
2. The main criteria for the definition of small business 7
3. Quantitative criteria for determining small business 8
4. Qualitative criteria for the definition of small business 10
CONCLUSION 12
REFERENCES 13

INTRODUCTION

The development of small and medium-sized businesses is one of the most important factors in the economic and social development of the region, since it is small business that allows you to create additional jobs, provide employment for the population and increase production, and, as a result, mitigate the consequences of the crisis and reduce social tension in society.
The goal of state policy is to create favorable conditions for the development of entrepreneurship in those areas that give the maximum socio-economic effect, as well as timely decision-making aimed at stimulating business, identifying the most promising areas that stimulate the emergence of so-called new “growth points”. To achieve this goal, it is very important to know the concept of small business entities and the main criteria for their definition.
Despite the long history of the development of a market economy, there is no unified definition of small business in world practice. At present, the countries of the European Union, Japan, and the United States already have experience in research at the national and international levels on various aspects of the problem of the development of small and medium-sized enterprises. Examples of such studies are appearing in Russia, as well as in other countries of Eastern Europe. However, the data obtained are rather fragmentary. This is largely due to the difference in approaches to the definition of small and medium-sized enterprises. At the same time, individual attempts by both foreign and domestic researchers to develop a unified or generalized definition of small business, apparently, are initially doomed to failure.
However, each country, in parallel, has its own national approaches to the definition of small business, varying for specific purposes.
The purpose of the test is to give a concept to small businesses and identify the main criteria for determining a small business.

The concept of "small business"

There are many approaches to defining the essence of the concept of "small business", and the generally accepted interpretation varies depending on the author's subjective perception of the terminological interpretation, state and industry affiliation of a small entrepreneur and many other factors.
If we consider the expanded concept of small business, it is a mobile set of legal entities and individuals - small entrepreneurs that are not part of monopolistic structures and play, compared to them, a secondary role in the state economy. In a narrower sense, a small business is a commercial private enterprise that meets the individual criteria for each state and industry, spelled out in the relevant regulatory documents of state importance.
There is also a broader concept - "entrepreneurship", which implies targeted risky activities of an individual or legal entity, the main goal of which is to maximize profits through the production and sale of goods, performance of various kinds of work and provision of services. The efficiency of an entrepreneur is assessed not so much on the basis of the rise in the cost of his business, but on the basis of the percentage increase in profits for a certain period.
Small and medium-sized businesses have their own organization - "Support of Russia".
The activities of small and medium-sized businesses in Russia are regulated by the Federal Law 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" adopted on July 24, 2007, which specifies the criteria for classifying an enterprise as a small business.
According to paragraph 1 of Part 1 of Art. 4 of this Federal Law (hereinafter referred to as the Federal Law)
Small and medium-sized businesses include consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises) entered in the unified state register of legal entities, as well as individuals included in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity ( hereinafter referred to as individual entrepreneurs), peasant (farm) households.

The main criteria for defining small business

The problems arising in comparative studies of the level of development of small and medium-sized businesses in individual countries clearly demonstrate the methodological and practical difficulties associated with the establishment of uniform approaches to determining the boundaries of small business.
In the course of analyzing the international practice of developing criteria for distinguishing the small and medium-sized business sector, as a rule, either quantitative or qualitative constraints are used, and the former, due to their measurability, are used more often and are more preferable.
Depending on the prevailing economic models and cultures of different countries, both quantitative and qualitative criteria can differ significantly. Situations are not uncommon when even the goals of differentiating into small, medium and large enterprises within one country differ.

Quantitative Criteria for Defining Small Business

Restricted by status

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (joint) capital (share fund) of these legal entities is not must exceed twenty-five percent (with the exception of the assets of joint-stock investment funds and closed-end mutual funds), the participation share owned by one or several legal entities that are not small and medium-sized businesses must not exceed twenty-five percent (this limitation does not apply to economic societies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integral m microcircuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences or budgetary educational institutions of higher professional education or educational institutions of higher professional education created by state academies of sciences ); (Clause 1, Part 1, Article 4 of 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation"

Limitation on the number of employees

The number of permanent employees should not exceed 250 people
The average number of employees for the previous calendar year should not exceed the following limit values for the average number of employees for each category of small and medium-sized businesses:
a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;
b) up to one hundred people inclusive for small businesses; micro-enterprises stand out among small enterprises - up to fifteen people;

Revenue limit
From January 1, 2008, according to the Decree of the Government of the Russian Federation of July 22, 2008 N 556, the limit values of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, have been established for the following categories of small and medium-sized businesses:

Qualitative criteria for defining small business

Among the qualitative criterion features inherent in small businesses, and traditionally indicated in international practice, the following should be mentioned:
unity of ownership and direct management of the enterprise. The owner, as a rule, manages the enterprise himself, taking on the risk and bearing responsibility not only for the invested capital, but also for the current decisions taken;
the visibility and transparency of a small enterprise, the scale of which allows the owner to be aware of almost everything that is happening in the company, from each product and its features to contact with each employee and knowledge of his interests and difficulties, which creates a more effective mechanism for motivating work;
the personalized nature of the entrepreneur's relationship with partners-suppliers of resources and buyers of finished products, as well as the informal, personal nature of relations with each employee of the enterprise;
relatively small supply and sales markets that prevent a small firm from having a significant impact on prices and sales of products within the industry, which forces them to apply strategies to adapt to the environment. There are exceptions to this rule. Some small firms are so successful in defining their market niche that they practically become monopolists within it;
family nature of the enterprise, business management: the family is often included in the number of employees, the basic capital of a small enterprise is often formed at the expense of family savings, the business itself is inherited by representatives of the family, etc .;
small firms have a special nature of financing. If large corporations form the necessary financial resources through stock exchanges, then a small enterprise can rely on relatively small bank loans, own funds and an informal capital market (funds are borrowed from friends, relatives, other entrepreneurs, etc.).

CONCLUSION

Thus, the degree of development of small business and the activity of entrepreneurs largely determines the level of democratization of the state and the openness of its economy. By supporting the small business segment, the state solves the general problems of increasing the welfare of the population and increasing the percentage of citizens with an average income level, as well as tax revenues from small businesses to a large extent contribute to the replenishment of the budget. In addition, small business allows you to increase the average level of social responsibility, economic initiative and awareness of citizens of a particular state. It should be noted that the role of a small enterprise in a market economic system is difficult to overestimate, since, in fact, it is entrepreneurship that is a constructive unit and a guarantee of the existence of a developed market economy.
At the moment, Russia has adopted the necessary legislation to support small businesses. It formulates not only the concept of small business entities, their categories and criteria by which individuals and legal entities are classified as small and medium-sized businesses, but also spelled out the provisions of the state policy for the development and support of small and medium-sized businesses.
However, a big breakthrough for our country would be the implementation of all the measures and support programs that have been taken. This would allow Russia not only to solve minor current problems, but also to move to a new level of economic development.

BIBLIOGRAPHY

5. Kolesnikova LA. Entrepreneurship and small business in a modern state: development management, M. - 2000. - 210 p.
6. Small business in Russia. Institute for Strategic Analysis and Entrepreneurship Development. M., KONSEKO, 1998 .-- P.45 - 47.

The term "small business" presupposes quantitative definiteness, its separation from large forms of business. The significant role of small business in the economies of various countries prompted researchers and practitioners to give this phenomenon a more or less universal definition. The definition of small business differs both quantitatively and qualitatively depending on the type of country. Both describe various aspects of the life of small enterprises, make it possible to draw up a more or less complete picture of this sector of the economy, to determine its specific place in the socio-economic structure of society.

The problem of defining small business is not only of theoretical importance. An accurate definition of the object allows, firstly, to substantively maintain statistical records of economic activity in this sector of the economy and represent its contribution to the economic development of the country. Secondly, to develop programs for tax, credit and financial, administrative, etc. state support for small businesses.

Traditionally in the literature, the quantitative criteria of small business include:

the number of employees;

sales volume (turnover);

asset value.

Using only quantitative criteria for classifying an enterprise as a small business entity is not enough for the following reasons:

the objective conditions of entrepreneurial activity in various sectors of the economy are incomparable, which requires adjusting the concept of a small and medium-sized enterprise for each specific country and industry, that is, determining not only the set of parameters used, but the value of each of them;

cross-country differences in the methodology for calculating such quantitative criteria as sales volume, turnover, asset value, etc., which in practice can lead to the substitution of the object of comparison when comparing the contribution of this category of enterprises to macro indicators of economic development; obvious differences in quantitative criteria when attributing to the category of a small enterprise.

The formal quantitative approach must be supplemented with qualitative criteria. This approach makes it possible to consider a small business not as a reduced variety of a large company, but as an organization, the functioning of which differs from the life of a large company in a number of specific features, namely: a high degree of uncertainty, a potentially higher degree of susceptibility to technical, organizational, managerial innovations, as well as forced constant variability, the need to constantly adapt to changes in the external environment and, therefore, to change internally. Thus, it is possible to combine small and medium-sized enterprises into a special typological form of entrepreneurship, different from large corporations, with specific problems, methods and ways of organizing and doing business, peculiarities of intra-firm management and building relations with the state and the corporate sector of the economy.

These quality criteria for small businesses include:

relatively small number of products (services) produced;

relatively limited resources (financial, human resources, etc.) and the predominant use of decentralized (informal) sources of financing, which practically does not allow going beyond the core business;

high organizational and functional flexibility and mobility;

less developed management systems, relatively simple procedures for assessing and monitoring the strategic position of the firm;

unsystematic management, prevalence of "common sense management";

concentration of the majority of shares and, accordingly, management posts with the founders of the enterprise and / or their relatives (the functions of ownership and management are often not separated);

BULLETIN OF UDMURT UNIVERSITY

UDC 330.101.542 (045) A.V. Ovchinnikova

QUANTITATIVE AND QUALITATIVE CRITERIA FOR SMALL ENTERPRISES IN THE RUSSIAN FEDERATION

The quantitative and qualitative criteria for classifying business entities as “small enterprises” are considered. The relevance of the topic is due to the problems of organizing an end-to-end statistical and economic analysis, the development of regulatory legal acts in the field of taxation, property relations, investment policy for enterprises of this category.

Key words: small businesses, small business, small business.

The scale of activity, the size of the enterprise determine its functional role in the economy, the rules of the game in the external and internal environment of the organization. The category "small business" is considered at the legislative level and through the prism of theories of entrepreneurship, firm, industry organization, where it acts as an object of research.

Using various approaches in the study of enterprises (resource-technological, behaviorism, cognitology, institutionalism, evolutionary) it is possible to synthesize the concept of "small enterprise" through the essential categories of these methodologies in the study of "firm".

"Small enterprise" - a system for converting resources into finished products, which has legal restrictions on the volume of resources involved and the release of finished products, created by individuals interacting on the basis of contracts to carry out entrepreneurial activity or business in a particular market in order to profit from more complete satisfaction social needs.

K. Marx and F. Engels believed that the presence in the economy of a large number of independent enterprises is characteristic of undeveloped production and societies: “This production system of small independent producers, working at their own peril and risk, presupposes the fragmentation of land and other means of production. ... He must be destroyed, and he is destroyed. " At the beginning of the twentieth century. many researchers believed that small enterprises are only a stage in the formation of large business - monopolies: "Financial capitalism does not establish the lower (less developed, backward) forms of capitalism, but grows from them, above them." ... And as a result: "The decline of the industrial middle class is recognized as inevitable."

The study of small enterprises as an object of scientific research became relevant at the beginning of the twentieth century. during the industrial revolution. According to V.A. Roubaix, the technical factor (change in the organizational principles of production and the technological base) served to strengthen large-scale production after the industrial revolution, while the active colonization of the territories of many countries and, as a result, the rapid expansion of the market contributed to trade; to defend its place, it was necessary to constantly enlarge, and then monopolize production and sales. There was a gradual-moderate merger of capital: from cartels to syndicates and trusts. The result of NTP was the pushing back of small business to the periphery of the business. In other words, technological progress was the result and condition of mass production, in addition, there was an increase in the average level of welfare and expansion of sales markets.

All the complexity of the situation of small businesses was noted at one time by K. Kautsky in his Commentary on the Erfurt Program in 1892. He wrote: “The inevitable death of small landowners is the red thread that runs through my entire work. The economy of the small peasant, in my opinion, is an economically finished business. " Like Roubet and Grigoriev, Kautsky was aware of the possible decay of small business with economic development and growth.

In general, the difference between the understanding of the purpose of small business in Russian and foreign literature sources is explained by the origin of medium and small enterprises. The term "small and medium-sized enterprises" was first used by the British Minister M. Milan in his report on the industrial and financial condition of Great Britain in 1931. In the United States, the first definition of a small enterprise appeared in the Certain Services Act (1948) and the Small Business Act.

business (1953). In Russia, however, such a phenomenon as “small business” has been fully and legitimately discussed since July 18, 1991 with the advent of the RF Government Decree No. 446, which predetermines the essence of small enterprises.

If we consider in general the influence of small business on the development of the economy, then it is necessary to understand that it has undergone strong changes in history.

After the First World War, the process of capital concentration accelerated, which affected the activities of small and medium-sized enterprises. R. Hilferding wrote: “The decline of the industrial estate is recognized as inevitable. But here we are interested not so much in its quantitative state as in the structural change in small-scale industrial and commercial production, which is accompanied by modern capitalist development. A significant part of small enterprises play an auxiliary role with large ones and therefore are interested in expanding the latter. "

In contrast to Hilferding's opinion was the opinion of J. Schumpeter: “. A giant industrial unit not only displaces small and medium-sized firms and expropriates its owners, but ultimately also displaces the entrepreneur and expropriates the bourgeoisie as a class that in this process loses not only its own income, but also - which is much more important - its function. "

After the Second World War, “small business not only begins to develop and gain new positions, but turns from an appendage of big business into its ally and satellite”.

The share of small businesses in GDP is constantly growing, since the current level of consumption requires a great deal of variety and an individual approach (Table 1). Today's customers need a customized product that is often impossible to mass produce. Diversity can only be created by diverse companies. West German publicist Volker Fiedler wrote in 1984 about small companies in Germany: “They are masters of finding" white spots "in the market and are more flexible with their small businesses. They produce everything that a large firm cannot or does not want to produce. "

Table 1

The role of small businesses in the economies of various countries

Country Year Share of small enterprises Share of small businesses employed Share of small

of all enterprises,% of enterprises,% of enterprises in GDP,%

European Union 2012 98.7 50.2 39.5

Germany 2012 96.96 42.20 33.29

China 2001 99 69.7 57.1

Russia 2010 93.8 21.6 21.4

The criteria for classifying business entities as a "small enterprise" in many countries are enshrined in legislation: in the USA since 1953, Great Britain since 1971, Germany since 1952, China since 2003, Russia since 1990. When analyzing legislative acts In these countries, it can be concluded that there are two different conceptual approaches to differentiating enterprises into the categories “small”, “medium”, “large”:

The sectoral approach used in the USA, China (sectoral differences in the criteria themselves and their meanings);

The aggregated approach used by the European Union, Russia (limited number of indicators, equivalent for all sectors).

The advantage of the first approach is the ability to develop more effective, targeted tools to support small businesses. Each industry in any country has its own characteristics of the organization: the type of market, stage of development, cost of entry, therefore, the forms and amounts of support should be industry-specific. This approach should be used if one of the main tools for the development of small businesses are government benefits, subsidies, guarantees, that is, if a significant share of budget funds is used and we are talking about the efficiency of their use. But this approach complicates the collection of statistical information and the development of loan products by independent financial institutions.

The consolidated approach to the classification of small businesses used in the European Union is based on a fundamentally different method of supporting this market segment - the establishment of an institutional environment. This method consists in identifying and overcoming barriers to development

small structures (less than 50 people), and the main financial risks of the implementation of these programs are borne by credit institutions.

These differences are the result of the historical process of business formation in these countries. If initially the economies of America and China followed the path of concentration of capital, the creation of trusts, and big business, then in Europe small enterprises have always been the basis of market dynamics and economic growth.

We agree with the findings of K. Gray and J. Stanworth: “No single definition of a small business can be sufficient for all tasks. A window cleaner, an independent store with two employees, a farmer with three hundred acres of land, one salaried laborer and a tractor or some other equipment, a garment factory with fifty employees - all of them face common problems, different from those of multinational corporations. It is necessary not so much to have a universal definition for all tasks, which precisely separates a small enterprise from a large one, as to make useful generalizations about small and large enterprises. " These generalizations, in our opinion, are of a qualitative nature, while our studies have shown that they have significant differences across countries.

In this article, we present the features characteristic of small enterprises in the Russian Federation, grouping them into the following groups: goals, ownership structure, management, planning, personnel, production scale, sources of capital, market behavior.

According to the organizational and legal form, Russian small enterprises can be both “individual entrepreneurs” and legal entities. Small businesses registered as “individual entrepreneurs” account for 60.63%. This is the part of enterprises where managers are personally responsible for all obligations.

The requirement for the ownership structure of the category of "small enterprises" is defined in the Russian Federation at the legislative level - the total share in the authorized capital of commercial, state-owned enterprises should not exceed 25%. The modern structure of the authorized capital of Russian small enterprises by shareholder-founders is on the border of this threshold, which indicates a high degree of affiliation of small enterprises in Russia with large business.

The scale of production of Russian small enterprises is also limited by law. The volume of proceeds, the value of assets determine this category of business entities.

If we talk about goal-setting in the activities of small businesses, then the current stage of their development is characterized by the ability to set goals and plan their achievement: 63.9% of small businesses in Russia have strategic development plans. They are mostly short-term: up to 6 months - for 49.3% of enterprises, 6-12 months - for 35%.

In Russia, small business leaders are not inclined to hire management personnel. A study by the National Institute for Systems Research on Entrepreneurship notes that only 42% of small businesses have hired managers at various levels. At the same time, the current level of competition requires owners of small businesses to use high-quality management technologies, therefore, control and regulation of the activities of employees is carried out at most enterprises.

The relationship between the owner of a small business and hired personnel is often personalized, that is, an individual approach to each employee is used. Firstly, this is due to the small number of staff. Secondly, it is a counterbalance to the professional fears of employees: lower wages than in large enterprises, lack of stability, performance of a wide range of functions.

Own sources prevail among the sources of capital. The autonomy ratio of Russian small enterprises is 55.8%, for medium-sized enterprises - 26.3%, the aggregate indicator for all types of enterprises is 50.5%. Statistics show that there are no significant differences in the structure of capital sources for large and small enterprises, but for small enterprises there is a problem of the availability of financial resources.

The importance of “personal connections” of a manager as a factor in the success of a small business was noted by 80.4% of respondents. Therefore, customers of this category of enterprises often have individual terms of delivery, pricing, etc.

Many studies note that small businesses in most cases operate in local, local markets. But the current level of development of communications, the Internet allows small businesses to expand their markets both nationally and globally. The works note that it is the strategy of globalization of its activities that is one of the main factors in the development of these business entities.

It is controversial to say that small businesses cannot influence prices and sales. Specializing in certain products, categories of customers, small businesses occupy a monopoly position in a certain market. This is also confirmed by research: 0.7% of small businesses rated their business size as “large” in relation to the market.

The conducted research makes it possible to formulate the quantitative and qualitative characteristics of small enterprises in Russia.

Quantitative criteria for a "small enterprise": number of employees - less than 100 people; average annual revenue - less than RUB 400 million; the total share in the authorized capital of commercial, state-owned enterprises should not exceed 25%.

Qualitative criteria for a "small business":

Any individuals, legal entities that meet quantitative criteria;

The scale of production meets quantitative criteria;

The presence of certain short-term goals in the market;

The management of the enterprise is carried out by the owner on the basis of management technologies, in many respects different from the technologies used in large enterprises;

Relationships with employees are personalized;

Low availability of financial resources;

Doing business based on the "personal" connections of the head; position in the market and its coverage depends on the strategy of the enterprise.

While developing the classification of small businesses, we tried to reflect the whole variety of scientific research of small businesses and businesses. The classification is based on 12 signs of aspects of differentiation.

According to the quantitative criterion, in many countries (European Union, China, Russia), microenterprises are distinguished from the whole variety of small enterprises. This is primarily due to the study of the problems of self-employment of the population. As national statistics show, the role of such enterprises in the economies of countries is very different (Table 2).

table 2

Microenterprise statistics1

Indicator European Union Germany USA Russia

2012 2012 2007 2010

Share of microenterprises in the total volume of registered firms,% 92.2 83.61 78.77 80.7

Share of employed in micro-enterprises,% 29.6 30.64 10.87 10.7

Share of microenterprises in GDP,% 21.2 27.68 8.67 7.6

The study of small enterprises in terms of the type of ownership (private, state, municipal, mixed) is closely related to the purpose of their functioning (commercial, non-commercial) and the social, institutional functions they perform.

A significant segment of research is related to the organizational and legal form of small businesses: individuals, legal entities. The taxation system they use, participation in public procurement, and access to financial resources depend on this. I would like to note that the position of the researcher plays an important role in the study of small enterprises, since, on the one hand,

1 Indicators are presented for enterprises with less than 10 employees; the average annual revenue was not taken into account (excluding individual entrepreneurs).

2013. Issue. 4 ECONOMY AND LAW

they are not classified as enterprises (in the USA, Russia, the European Union) and separate statistics are kept on them; on the other hand, they may have employees and thus, from a formal point of view, be classified as small enterprises.

Like large enterprises, small ones are characterized by the content of their activities: production or services (commercial, financial, consulting, informational). At the same time, activities can be classified by industry or by type of economic activity (OKVED). Note that in some countries (USA, China, etc.), depending on the industry, the quantitative categories of small enterprises are regulated. According to the dynamics of small enterprises in the industry, one can characterize the level of its development: the cost of entry, the level of competition, innovation.

Many small enterprises, as a result of limited resources, are characterized by a high degree of specialization either in the production of goods, or in the functioning market, or in consumers.

Consumer specialization is expressed in limiting the marketing activities of enterprises to the following markets:

B2B (business to business) - a market sector where interaction occurs only between enterprises as a result of the production and sale of goods and services;

В2С (business for a client) - a market sector where small businesses interact only with the end consumer;

В2G (business for the state) is a market sector where the state is the consumer of goods and services of a small enterprise.

By the breadth of market coverage, small businesses are classified as local, regional, interregional, national, international, and global. In their work, the authors convincingly prove with real examples that modern small businesses are beginning to take on a global character. Having a rather narrow product or consumer specialization, these enterprises expand their capabilities by entering the international market.

Often the activities of small businesses depend on large partners. Such dependence can be affiliated and non-affiliated in nature, take the form of pseudo-entrepreneurship.

Pseudo-entrepreneurship is carried out by small enterprises created to transfer profits, and sometimes part of working capital, depreciation deductions from a large state-owned or privatized enterprise to the accounts of interested parties or shell companies.

The category of affiliation is enshrined in law: individuals and legal entities capable of influencing the activities of legal entities and (or) individuals engaged in entrepreneurial activity. Federal law defines three ways of influence through the organization of management, property relations, contractual obligations.

Affiliation of small and medium-sized enterprises in Russia is the registration of several legal entities by friends, relatives in order to optimize the tax burden and use tax benefits, accessibility to measures of state support for small businesses. Therefore, in our opinion, such small enterprises cannot be regarded as subjects of small business and objects of state support.

But small businesses can have other forms of integration with large businesses:

Intrapreneurship - the creation of a temporary small enterprise - intrapreneur, consisting of internal employees, for the implementation of the goal, project of a large corporation;

Incubation - the creation of a small company, a poult enterprise for the implementation of a project, goal, processes, providing it with various assistance at the stages of formation;

Satellites - the creation of economically dependent, but legally independent organizations of a small form. A large enterprise can act as the main supplier, for example, on the basis of dealer or distribution agreements, for a small enterprise, or, conversely, be its only customer, a client.

As you know, 90% of enterprises cease to exist in the first three years of their creation, so many countries have adopted special programs to support entrepreneurship at the start-ups level. To identify the specific needs of small businesses at all stages of development, many accounts classify them according to the stages of the life cycle.

A small business, being a business entity, can be characterized by such a specific feature as “family”, that is, businesses owned by a family for several generations. At the same time, these enterprises can be traditional and innovative.

Traditional entrepreneurship is focused on the maximum return of the resources used, the optimal management of the cash volumes of the company's entrepreneurial factors, the continuous search for new ways to improve the efficiency of the organization, and product diversification.

Innovative entrepreneurship is an initiative, creative, risky activity of individuals and legal entities in any sector of the economy, aimed at allocating capital, combining and combining production factors, making managerial decisions, taking responsibility for the results of their activities as part of the implementation of all structural elements of the development and implementation of innovations : the development of ideas, the creation of enterprises, the production of new products and services, the development of new markets, the introduction of organizational and technological innovations. The purpose of innovative entrepreneurship is to generate income and profit by creating a new source of satisfaction of needs, a new good, the formation of new consumer demand, change and transformation of value attitudes.

Based on our proposed definition of innovative entrepreneurship, one can single out enterprises that are based on technological, product and mixed innovations.

A huge number of works by domestic and foreign authors are devoted to the role of small enterprises in solving social problems: the implementation of titular nations through entrepreneurship; women in small business, employment of people with disabilities. The social aspects of entrepreneurship are a sign of the classification of small enterprises in these areas: ethnos, gender, disability.

The conducted research poses a number of important tasks for scientists and legislators. First, it is necessary to determine the goal, the role of small enterprises in the country's economy: economic growth or economic development and innovation, this will determine which approach (sectoral or consolidated) should be used when developing quantitative criteria for the category of "small enterprises". Secondly, knowing the qualitative characteristics of these business entities, form an effective institutional environment for their functioning.

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Received September 01, 2013

A.V. Ovchinnikova

Quantitative and qualitative components of a type of Small business in Russian Federation

The article aims to identify quantitative and qualitative criteria to classify business entities into the type "Small business". The relevancy of the theme is explained by the problems of statistical and economic analysis across management

and law-making and tax regulations, ownership, investment policy for this type of business.

Keywords: small enterprises, small entrepreneurship, small business.

Ovchinnikova Anna Vladimirovna, candidate of economic sciences, associate professor

FSBEI HPE "Udmurt State University" 426034, Russia, Izhevsk, st. Universitetskaya, 1 (building 4) E-mail: [email protected]

Ovchinnikova A.V.,

candidate of economics, associate professor

Udmurt State University

426034 Russia, Izhevsk, Universitetskaya st., 1/4

The essence of small business

Small business as an economic phenomenon has a number of features that are characteristic of entrepreneurship in general, as well as a specific set of properties that make it possible to consider it as an independent object of research.

There are the following areas of study of small business:

As a certain socio-economic phenomenon,
As an object of statistical accounting,
As an object of state influence, which can be of a regulatory or fiscal nature.

Remark 1

In the second and third cases, the criteria for determining the structure of small business from the entire system of economic structures will be, first of all, clear quantitative criteria. When considering small business as a socio-economic phenomenon, qualitative aspects come to the fore.

Criteria for defining small business

Small business as a specific macroeconomic category shows the existence in the economy of a system of small economic entities (enterprises, firms) that have complete economic independence and link the economy into one whole.

In defining small business in the economic literature, there is still no consensus of opinion, both among domestic and foreign researchers.

The authors of many works often give arbitrary definitions to small business, defining it by the presence of a certain amount of labor or the amount of capital invested.

In the approaches to defining a small business, several criteria can be distinguished according to which a small business can be defined:

The definition of a small and medium-sized enterprise differs not only in different countries, but also within the country (by industry and territory);
The set of characteristics is determined according to practical needs and should serve specific purposes;
The large number of definitions reflects the fact that small business does not have clearly defined boundaries.

When attributing an enterprise to a specific small business sector in foreign statistics, the following criteria are most often used:

Number of workers
gross output,
capital turnover (sales),
the volume of production assets.

Qualitative characteristics of a small business

Among the qualitative characteristics of a small enterprise, there are:

Unity in ownership and direct management of enterprises, including the associated risk;
Small sales market, which does not allow the enterprise to have any significant influence on the price or volume of products sold;
Legal independence;
The management of a small business is personified, since the owner independently takes part in all aspects of management, and also makes most of the decisions.

Many domestic economists define a small business as a technically and technologically advanced, specialized, mobile, cost-effective enterprise that has a relatively small headcount.

Remark 2

Today, some small enterprises in terms of technical equipment and productivity are often not inferior to large firms, increasingly becoming integral parts of the largest social production.

World practice has shown that an important criterion on the basis of which an enterprise of various organizational and legal forms can be attributed to small business entities is, first of all, the average number of employees who are employed in the reporting period at the enterprise.

The most general criteria on the basis of which an enterprise is classified as a small business are:

the size of the authorized capital;
the amount of assets;
turnover volume (profit, income).