Small business is the driving force of the economy. The main part of it is occupied by individual entrepreneurs. In Ukraine, all types of activities are divided into twenty-one sections. In some of them there are from 1 to 7 types of activities, and in one – 24. However, the variety of activities is not related to the number of entrepreneurs who plan to run their business in them. The main sections chosen by business entities in 2022 are trade and information technology. Both activities do not require significant investments. Entrepreneurs are more sensitive to changes in the economy than legal entities, which have formed certain reserves to work in an unfavorable period. Since 2021, there has been a downturn in the economy due to quarantine and subsequent military actions, which has led to a decrease in business activity of business entities. Having analyzed the statistical data, it was found that most entrepreneurs choose the simplified taxation system without VAT registration. This is due to the simplicity of calculating the single tax (or payment of a fixed amount set by local AHs for different types of activities) and reporting, which shows only income without taking into account expenses. The amount of the single social contribution depends only on the minimum wage and the rate of this fee, which has not changed for a long time. Despite the chosen system of taxation, the current legislation provides that reporting is based on accounting data. Therefore, entrepreneurs are obliged to keep records of their activities in an arbitrary or legally approved form. The orders of the Ministry of Finance in 2021 approved the forms of inventory accounting for VAT payers (single tax at the rate of 3%) and entrepreneurs who sell medicines, goods for which a guarantee in use and jewelry. Also, the form of accounting of income and expenses is provided for entrepreneurs on the general taxation system and persons engaged in independent professional activities. The advantages of the general system of taxation for entrepreneurs is the possibility not to pay the unified social tax in unprofitable months, but such a month will not be counted when determining the length of service. Entrepreneurs on the simplified taxation system have restrictions on the number of employees. Regulation of their remuneration for both entrepreneurs and legal entities is the same. In the general system of taxation, the availability of primary documents for their purchase and payment is required to confirm the expenses incurred in the activity. The calculation of the financial performance of entrepreneurs only by the balance of funds on the account is considered incorrect, as it does not take into account the main economic categories – income and expenses.

The article is devoted to the study of organizational and methodological tools for controlling the reserves of the capital of the enterprise. The place of control of capital reserves of the enterprise in the classification of financial control and the function of controlling capital reserves is investigated.The purpose of the article is to analyze and reveal organizational and methodical approaches to controlling the company's capital reserves. It is substantiated that the control of capital reserves performs the following functions: preventive (prophylactic, warning, protective); informational (cognitive, communicative); corrective (regulatory); mobilizing and educational. In accordance with the essence, purpose and functions of control of capital reserves, its purpose is to establish compliance of the volume and structure of the capital reserves formed at the enterprise with their normative indicators, the value of which ensures the enterprise's ability to resist negative phenomena and activity processes, to cover the damages or losses caused by them.In the context of achieving the goal, the main tasks of the control of capital reserves of the enterprise were formulated and their compliance with the functions of this control was established, its subjects and main objects were identified in accordance with them. The organizational and methodological toolkit of capital reserve control has been formed as a set of control actions performed by the subjects of this control using specified control methods in accordance with the forms of its implementation. The regulatory influences that should be implemented in order to eliminate deviations identified as a result of the control of capital reserves of enterprises have been determined.

Воськало Н.М. к.е.н., доцент, доцент кафедри обліку та аналізу Національний університет «Львівська політехніка» Воськало В.І. к.е.н., доцент, доцент кафедри обліку та аналізу Національний університет «Львівська політехніка»

Transformations taking place nowadays in the global economy require new approaches to scientific research related to providing the users with the information on activities of economic entities. Traditional approaches to presenting information, which are regulated by legislation, do not satisfy the users any more. In modern dynamically changing business environment, both the enterprise management and external users want to possess not only the actual (static) information about the activities of the enterprise but also the indicators that reveal the enterprise potential in the medium and long terms. For modern practices, there are also necessary indexes and indicators characterizing the enterprise activities in the areas that are not directly related to its business activities and achievement of profitability, they being activities in the area of environmental protection, social sphere and infrastructure sector. Ukraine has already created preconditions for implementing the integrated reporting as a tool for socially responsible business that provides information about the impact of the company's activities on the development of society, economy and environment. The analysis of the differences between the existing and integrated reporting systems shows the role of the integrated reporting, which provides stakeholders (companies, contractors, and society) with essential information on the organization's strategy, management and solution of commercial, environmental and social issues. The integrated reporting has a certain range of users, specific components and sources of information necessary for its preparation and is closely linked with the existing financial and statistical reporting.

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