Regularities and tendencies of financial results in work small and medium enterprises

The paper offer the results of analysis of patterns and trends, characterize the key financial and economic indicators describe the activity of populations of micro-enterprises, small enterprises and medium enterprises, developed by the sector and territorial characteristics. Given the dynamics of change over the period 2010 to 2014 years indicators such as the net financial results of enterprises activity, the share of profitable and loss-making enterprises, the profitability of products produced and sold, the prevailing levels of profit and losses based respectively on one of profitable and unprofitable enterprises. As of the information base used data of Federal service of state statistics. It is shown that during the period under review the share of profitable enterprises accounted for about 80%, with the largest share of profitable enterprises was observed in such sectors as education and trade. Total losses in the enterprise sector accounted for nearly half the achieved profits. Specific values in the net financial results per employee in microenterprises was significantly higher than the equivalent indicators for medium enterprises and small enterprises. The practical significance of the analysis results associated with the possibility of their use directly by the entrepreneurs (especially the beginners) in determining the projected financial-economic results. In addition, they can be used by the departments of regional and municipal management in the development of measures on increase of efficiency of small and medium entrepreneurship, as well as the estimates of expected tax revenues. The results of the research can be used to justify plans and programs for the development of the entrepreneurial sector in different regions and industries of the national economy.