BUSINESS INFORM №11-2013

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33

Section: Economics of Trade and Services
UDC 658:334
Serdyuk V. M., Akayeva T. S.
Complex of Key Instruments of Management of Operation Activity of a Small Business Trade Enterprise (p. 203 - 211)
The article offers a complex of key instruments of management of operation activity of a small business trade enterprise, including: 1) budgeting of operation activity; 2) its accounting by norms and deviations from them; 3) monitoring of operational activity of an enterprise, which envisages analysis of revealed deviations. The article shows the most efficient way of realisation and practical use of the presented concept – application of the “standard-cost” scheme within the framework of which the following tasks are solved: 1) budgeting of income from operational activity; 2) establishment of standards of costs; 3) accumulation of data on factual income and expenditures; 4) analysis of deviations and reporting; and 5) introduction of necessary amendments. The article also offers an imitation model of analysis of dynamics of trade processes, which allows detection of key spheres of management of operation activity of a small trade enterprise and principles of carrying out an efficient and well thought over financial policy.
Keywords: management, budgeting, accounting, monitoring, operation activity, imitation model
Fig.: 6. Tabl.: 2. Bibl.: 18.

Serdyuk Vira M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Accounting, Analysis and Audit, Vasyl’ Stus Donetsk National University (21 600-richchia Str., Vinnytsia, 21021, Ukraine)
Email: [email protected]
Akayeva Tetyana Sh. – Director
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Serdyuk, Vira M., and Akayeva, Tetyana Sh. (2013) “Complex of Key Instruments of Management of Operation Activity of a Small Business Trade Enterprise.” Business Inform 11:203–211.

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