Criteria for defining a small business. Quantitative criteria for identifying small businesses Qualitative criteria for small businesses include

60 million rubles – for micro-enterprises;

400 million rubles – for small businesses;

1000 million rubles - for medium-sized enterprises.

In 2010, the National Institute for System Research of Entrepreneurship Problems (NISIPP) and the Ministry of Economic Development published two reports on the impact of the crisis on Russian small businesses. The numbers are different. Thus, the Ministry of Economic Development speaks of a significant increase in the number of small enterprises in Russia, and the NISIPP found that over the past year there have been fewer small companies.

According to the Ministry of Economic Development, there are about 1.3 million small businesses and four million individual entrepreneurs in Russia.

The credit for the growing popularity of small businesses is largely due to various government business support programs that began to actively develop during the crisis:

Subsidies and benefits for those wishing to become an entrepreneur;

Reducing administrative barriers to small businesses, reducing the number of inspections by control and supervisory authorities;

The list of areas of activity with a notification procedure for starting work has expanded;

Regional authorities can independently reduce the tax rate from 15% to 5% for those small businesses that use the simplified taxation system.

However, according to NISIPP in Russia on April 1, 2010. 219.6 thousand small businesses were registered. As you can see, this is many times less than the data of the Ministry of Economic Development. The discrepancy in estimates appears to be due to differences in the methodology used.

In addition, small business in Russia, according to NISIPP, shows a negative trend. So, subjects of small business as of 01.04.2010. was 3.5% less than a year ago. The number of SEs decreased over the year by 5.6 units to 154.6 units per 100,000 Russians.

The average number of people employed in SE decreased by 4.3% over the year, the volume of investments in fixed assets decreased by 16.8%. And the turnover of small businesses in the first quarter of 2010 was 3.5% higher than the same period last year.

The quarterly turnover of small businesses in the first three months of 2010 increased by 3.5% compared to a year ago. At the same time, the average employment in small businesses decreased by 4.3%, while the volume of investment in fixed assets decreased by 16.8%.

NISIPP experts agree that Russian small business is in crisis. Additionally, this is also evidenced by the fact that the number of small enterprises is growing, but their turnover is falling sharply.

According to the State Statistics Committee on 01.01.2011. in the Russian Federation, the number of small enterprises (excluding micro-enterprises) amounted to 219.7 thousand. Including:

In the field of manufacturing - 35.3 thousand (16.1%);

Wholesale and retail trade, repair vehicles, household products - 65.5 thousand (29.8%);

Construction - 30.9 thousand (14.1%);

Transport and communications - 12.6 thousand (5.7%);

Operations with real estate, rent - 38.4 thousand (17.5%).

According to the State Statistics Committee, as of 01.01.2011. the number of employees employed in small enterprises amounted to 6016.9 thousand people, the turnover of small enterprises - 10247 billion rubles, investments in fixed assets - 258.4 billion rubles.

In 2010, the number of micro-enterprises amounted to 1374.7 thousand, average headcount employees - 4526.9 thousand people (without external part-time workers), turnover - 8067.2 billion rubles.

However, the number of small enterprises is small compared to other countries. There are 62 registered SEs per 10,000 inhabitants in the Russian Federation, 214 enterprises with less than 20 employees in the USA, 143 enterprises in the UK, 51 in Germany, 693 in Italy, and 810 in Hungary.

Qualitative criteria for small businesses are shown in Table 1.1.

Table 1.1

Name
1. The unity of the functions of ownership and management.	Concentration of the majority of the authorized capital or shares and fixed assets managerial functions in the hands of the founders of the enterprise or members of their families.
2. Limited funding sources.	Main sources of funding - own funds, small bank loans, loans individuals.
3. Organizational and functional flexibility.	The management structure and the nature of the distribution of responsibilities between employees makes it possible to model production and technological processes.
4. Flexibility of the nomenclature.	Production is carried out according to a small range of goods (services), but a constantly updated assortment.
5.Mobility.	There is a quick response to changes in supply and demand for the product being produced.
6. Narrowness of sales markets.	Relatively small sales markets make it impossible to influence prices and sales volume.
7.Personalized approach to clients.	The narrowness of the market forces an individual approach to each client.
8. Personal nature of relations within the enterprise.	The small size of the labor collective gives rise to a trusting nature of the relationship between the owner and the employee, which ensures objective assessment activities of each employee, high motivation and job satisfaction.
9. The key role of the leader.	The manager is directly involved in manufacturing process and is responsible for the results of financial and economic activities.
10. Legal and managerial independence.	Small businesses are rarely part of a big business.
11. The prevailing share of working capital.	High proportion of working capital compared to fixed assets.
12. Vulnerability to external factors.	Insufficient resilience in crisis conditions, vulnerability to regulatory and inspection bodies.

Decree of the Government of the Russian Federation of 22.07.2008 No. No. 556 "On the marginal values ​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses."

Semenov S. Peculiarities of counting small business in Russia// Voprosy ekonomiki. - 2010. - 12. P.36.

To determine a special status, the legislation of countries with developed market economies single out quantitative criteria for the allocation of small businesses and determine the main areas of support for small businesses. Small business defies easy definition.

In most economically developed countries, the following indicators are important criteria for distinguishing small businesses:

Employment,

So in USA small and medium-sized companies include firms with up to 500 employees in the manufacturing industry, up to 100 people in wholesale trade, up to 50 people in retail and other industries. In Japan the number of employees in the enterprise is also the main indicator by which membership in this category is determined. It must be less than 1,000 in mining, less than 300 in all other industries, transport, communications and construction, less than 100 in wholesale trade, and less than 50 in retail and services.

Equity or total assets;

Equity- total investment made investor. Total assets - the totality of cash, inventory, land, machinery, equipment and other resources owned by enterprises.

Market position.

This criterion is less quantified than the previous two. It is used in cases where, as part of supporting small businesses, the state supports relatively large firms that play key roles in the country's economy.

So in 1966, the American Small Business Administration classified "American Motoros" as a small business. This was done to enable the firm to bid for government contracts. At that time, American Motors was considered the 63rd largest manufacturer, had 32,000 employees and sales revenue of $991 million. its support could play a key role in ensuring the stability of the national automobile industry 2 .

Each of these criteria is not universal. has its own merits and demerits. Because the number of employees is the easiest to capture, this criterion is used to define a business in many countries.

Russian legislation identifies the following criteria for determining small enterprises:

Number of employees(before 1995, the upper limit was 200 people, now 100)

Participation in the capital of the enterprise other firms and organizations.

(According to the law “On State Support of Small Business in the Russian Federation”, small business entities are commercial organizations, the share of the Russian Federation, subjects of the Russian Federation and other funds in the authorized capital does not exceed 25%, the share of legal entities that are not small business entities does not exceed 25 %, and in which the number of employees for the reporting period does not exceed the following limit levels: in industry, construction and transport - 100, in wholesale trade - 50, in retail trade and consumer services - 30, in other industries and other activities - 50 human.).

BULLETIN OF UDMURT UNIVERSITY

UDC 330.101.542(045) A.V. Ovchinnikova

QUANTITATIVE AND QUALITATIVE CRITERIA FOR SMALL ENTERPRISES IN THE RUSSIAN FEDERATION

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 a cross-cutting statistical and economic analysis, the development of legal acts in the field of taxation, property relations, investment policy for enterprises of this category.

Keywords: 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 of "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 study.

Using different 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 involvement of resources and the release finished products, created by individuals interacting on the basis of contracts to carry out entrepreneurial activities or business in a particular market in order to profit by better satisfying 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, involves the fragmentation of land and other means of production. ... It must be destroyed, and it is being destroyed.” At the beginning of the twentieth century. many researchers believed that small businesses are just a stage in the formation of large business - monopolies: "Financial capitalism does not establish 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 in the early twentieth century. during the industrial revolution. According to V.A. Roubaix, the technical factor (changing 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; in order to defend its place, it was necessary to constantly enlarge, and then monopolize production and sales. There was a gradual-moderate accretion of capital: from cartels to syndicates and trusts. The result of the scientific and technical progress was the pushing of small businesses to the periphery of business. In other words, technical progress was the result and condition mass production in addition, there was an increase in the average level of well-being and expansion of sales markets.

The entire complexity of the situation of small enterprises was once noted by K. Kautsky in his “Commentary on the Erfurt Program” in 1892. He wrote: “The inevitable death of small landownership 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 Roubaix and Grigoriev, Kautsky was aware of the possible fading of small business with economic development and growth.

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

business (1953). In Russia, however, full and legitimate discussion of such a phenomenon as “small business” began on July 18, 1991, with the advent of Decree of the Government of the Russian Federation 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 concentration of capital accelerated, which affected the activities of small and medium-sized enterprises. R. Hilferding wrote: “The decline of the industrial class 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 that is accompanied by modern capitalist development. A significant part of small enterprises plays an auxiliary role in large enterprises and is therefore interested in expanding the latter.

In contrast to the opinion of Hilferding, there was the opinion of J. Schumpeter: “... a giant industrial unit not only ousts the small and medium-sized firm and expropriates its owners, but, ultimately, also ousts the entrepreneur and expropriates the bourgeoisie as a class, which in this process loses not only its income, but also - what 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, as the current level of consumption requires a great variety and individual approach (Table 1). Today's customers need a customized product that is often impossible to produce in mass production. Diversity can only be created by diverse companies. The West German publicist Volker Fiedler wrote in 1984 about small companies FRG: “They are masters at 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 enterprises in the economy of various countries

Country Year Share of small businesses Share of employees in small businesses Share of small

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

EU 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 business" in many countries are enshrined in law: in the United States 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 the differentiation of enterprises into the categories “small”, “medium”, “large”:

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

Aggregate approach used by the European Union, Russia (a limited number of indicators that are equivalent for all sectors).

The advantage of the first approach is the possibility of developing more effective, targeted tools to support small businesses. Each industry in any country has its own characteristics of organization: the type of market, the stage of development, the 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 enterprises are state benefits, subsidies, guarantees, that is, if a significant share of budget funds is used and it is about the efficiency of their use. But this approach complicates the collection of statistical information and the development of credit products by independent financial institutions.

used in European Union an enlarged approach to the classification of small enterprises is based on a fundamentally different method of supporting this market segment - the formation of an institutional environment. This method is to identify and overcome 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 establishing the business of these countries. If initially the economy of America and China followed the path of concentration of capital, the creation of trusts, large business, then in Europe small businesses have always been the basis of market dynamics and economic growth.

We agree with the conclusions of K. Gray and J. Stanworth: “No universal definition of a small enterprise can be sufficient for all tasks. A window cleaner, an independent shop with two employees, a farmer with three hundred acres of land, one employee and a tractor or some other equipment, a garment factory with fifty employees - they all face common problems that are different from those of multinational corporations. It is necessary not so much to have a universal definition for all tasks that accurately separates a small enterprise from a large one, but 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 Russian Federation, grouping them into the following groups: goals, ownership structure, management, planning, personnel, scale of production, sources of capital, market behavior.

Russian small businesses in terms of legal form can be both "individual entrepreneurs" and legal entities. Small businesses registered as " individual entrepreneurs”, make up 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 enterprises should not exceed 25%. modern structure The authorized capital of Russian small enterprises in terms of founding shareholders is on the border of this threshold, which indicates a large degree of affiliation of small enterprises in Russia from large businesses.

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

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

In Russia, managers of small enterprises are not inclined to hire managerial staff. A study by the National Institute for Systemic Research in Entrepreneurship notes that only 42% of small businesses have hired managers at various levels. At the same time, the current level of competition requires the owners of small enterprises 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 is used to each employee. Firstly, this is due to the small number of staff. Secondly, it is a counterbalance to the professional concerns of employees: lower wage than large enterprises, lack of stability, performance a wide range functions.

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

The importance of "personal connections" of the head as a factor in the success of a small enterprise was noted by 80.4% of respondents. Therefore, customers of this category of enterprises often have individual terms of supply, 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 allow small businesses to expand their markets both nationally and globally. The papers 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 disputable that small businesses cannot influence the price level and sales volume. Specializing in certain products, categories of customers, small businesses occupy a monopoly position in a particular market. This is also confirmed by research: 0.7% of small enterprises indicated the size of their enterprise in relation to the market as "large".

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

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

Qualitative criteria for a "small business":

Any individuals, legal entities that meet quantitative criteria;

The scale of production meets the 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 personal;

Low availability of financial resources;

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

Developing the classification of small businesses, we tried to reflect the diversity of scientific research of small businesses and businesses. The classification is based on 12 signs of differentiation aspects.

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 employees in microenterprises, % 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 and institutional functions they perform.

A significant segment of research is related to the organizational and legal form of small enterprises: individuals, legal entities. The system of taxation used by them, participation in public procurement, 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 for them, on the other hand, they may have employees and thus formally classified as small enterprises.

Like large enterprises, small enterprises are characterized by the content of their activities: production or services (commercial, financial, consulting, information). At the same time, activities can be classified by industry or by type. economic activity(OKVED). Note that in some countries (USA, China, etc.), depending on the industry, 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, and innovation.

Many small businesses, 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 the client) - a market sector where small businesses interact only with the end consumer;

B2G (business for the state) is a market sector where the consumer of goods and services of a small business is the state.

According to the breadth of market coverage, small enterprises are classified as local, regional, interregional, national, international, global. In this paper, the authors convincingly demonstrate real examples that today's small businesses are becoming global. Having a rather narrow product or consumer specialization, these enterprises expand their capabilities by entering the international market.

Often the activities of small enterprises depend on large partners. Such dependence can be affiliated and unaffiliated, in 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 an account stakeholders or front companies.

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

The affiliation of small and medium-sized enterprises in Russia is the registration of several legal entities friends, relatives in order to optimize the tax burden and use tax incentives, access to government support measures for small businesses. Therefore, in our opinion, such small enterprises cannot be considered 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 - an intrapreneur, consisting of internal employees, to achieve the goal, the project of a large corporation;

Incubation - the creation of a small company, an enterprise-poult for the implementation of the project, goals, 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. large enterprise may 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, client.

As you know, 90% of enterprises cease to exist in the first three years of their creation, therefore, in many countries, special programs have been adopted 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 by life cycle stages.

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

Traditional entrepreneurship is focused on maximizing the return on the resources used, 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, product diversification.

Innovative entrepreneurship is an initiative, creative, risky activity of individuals and legal entities in any sector of the economy, aimed at the distribution of capital, the connection and combination of factors of production, the adoption management decisions, bearing responsibility for the results of their activities in the framework of the implementation of all structural elements of the process of 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 a new consumer demand, changing and transforming values.

Based on our proposed definition of innovative entrepreneurship, we can distinguish 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, disabled employment. A sign of the classification of small enterprises in these areas are social aspects entrepreneurship: ethnicity, gender, disability.

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

BIBLIOGRAPHY

1. Marx K., Engels F. Op. M., 1974.

2. Lenin V.I. Full coll. op. M., 1962.

3. Hilferding R. Financial capital. M., 1959.

4. Roubaix V.A. Small Business: History. Theory. Practice. M.: TEIS, 2000.

5. Chuprov A.I. Small-scale agriculture and its basic needs. M., 1918.

6. Mazol S.I. Economics of small business: textbook. allowance. Minsk: Book. House, 2004.

7. Schumpeter J. Theory of economic growth: a study of entrepreneurial profit, capital, credit, interest and business cycle. Moscow: Progress, 1982.

8. Nordström K., Ridderstrale J. Funky business. Stockholm., 2002.

9. Ichitovkin B.N. under pressure big business. The situation of small and medium enterprises. M., 1985.

10. Wymenga P., Spanikova V., Barker A., ​​Konings J., Canton E. EU SMEs in 2012: at the crossroads Annual report on small and medium-sized enterprises in the EU, 2011/12. Rotterdam, 2012.

11. Database for the Annual report 2012. URL: http://ec.europa.eu

12. URL: http://sodrushestvo.okis.ru/file/sodrushestvo/anal.pdf

13. Results of continuous federal statistical observation for the activities of small and medium-sized businesses. federal Service state statistics. M., 2012.

14. Bank The World Transition: The first ten years analysis and lessons for Eastern Europe and the former Soviet Union. N.Y., 2000.

15. Stanworth J., Gray C. 20 Years On: The Small Firm in 1990s. Small Business Research Trust, 1991.

16. Life cycle small business / under total. ed. A.A. Shamray. M., 2010.

17. Federal Law No. 209-FZ of July 24, 2007 (as amended on July 2, 2013) “On the Development of Small and Medium Enterprises in the Russian Federation”.

18. Small business in Russia: past, present and future / ed. B.G. Yasina, A.Yu. Chepurenko, V.V. Bueva. M., 2003.

19. Finances of Russia / Rosstat. M., 2012.

20. Kaplan A. Small Businnes: its Place and Problems. N.Y., 1948.

21. Romanenko E.V. State and small business: features of interaction in modern conditions. M., 2010.

22 URL: http://www.census.gov/econ/smallbus.html

23. Hodov L. On the structure of small business and the peculiarities of its motivation // Vopr. economy. 2002. No. 7. pp. 147-151.

24. Federal Law of March 23, 1991 No. 948-1 “On Competition and Restriction of Monopolistic Activity in Commodity Markets”.

25. Khlopotova I.V. Subjects of small business in terms of their affiliation: monograph. Chelyabinsk: Publishing House of SUSU, 2008.

26. Turchaninova T.V., Khrapov V.E. Governmental support small enterprises in the sphere of production: monograph. Murmansk: MAEU, 2009.

Received 01.09.13

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 relevance 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

FGBOU VPO "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

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The essence of small business

Small business as an economic phenomenon has a number of features that are typical for entrepreneurship in general, as well as a specific set of properties that allow it to be considered as an independent object of study.

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 may be of a regulatory or fiscal nature.

Remark 1

In the second and third cases, the criteria for determining the structure of small businesses from the entire system 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 certain macroeconomic category shows the existence of a system of small businesses in the economy. economic entities(enterprises, firms) that have complete economic independence and link the economy into one whole.

When defining small business in the economic literature, there has not yet been a consensus, both among domestic and foreign researchers.

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

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

1. The definition of small and medium-sized enterprises differ not only in different countries, but also within the country (by industry and territory);
2. The set of characteristics is determined in accordance with practical needs and should serve specific purposes;
3. A large number of definitions reflects the fact that small business does not have clearly defined boundaries.

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

• The number of workers
• gross output,
• capital turnover (sales),
• volume of production funds.

Qualitative characteristics of a small enterprise

Among quality characteristics small business distinguish:

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

Many domestic economists define a small business as technically and technologically advanced, specialized, mobile, cost-effective enterprises that have a relatively small number of employees.

Remark 2

To date, some small enterprises in terms of technical equipment and productivity are often not inferior to large firms, increasingly becoming components 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 businesses is, first of all, the average number of employees who are employed in the reporting period at the enterprise.

The most common criteria, on the basis of which the enterprise is classified as a small business, can be called:

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