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Complex of Key Instruments of Management of Operation Activity of a Small Business Trade Enterprise


  • Serdyuk Vira M.

    () (Donetsk National University)

  • Akayeva Tetyana Sh.

    () (LLC "Most Invest")


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.

Suggested Citation

  • Serdyuk Vira M. & Akayeva Tetyana Sh., 2013. "Complex of Key Instruments of Management of Operation Activity of a Small Business Trade Enterprise," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 11, pages 203-211.
  • Handle: RePEc:idp:bizinf:y:2013:i:11:p:203_211

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