Currently, small business in our country is one of the most important components of the market economy. Effective functioning of small businesses depends on the competitiveness of production, as well as the level of economic development of the country as a whole. In the scientific article the financial aspects and the key problems of financing small businesses in the Russian Federation at the present stage of development are discussed. The main trends of the development of small business in the conditions of financial sanctions against the Russian Federation are examined. The authors identify the key features of the relationship of small businesses: specifics of taxation, bank lending mechanism, priority forms of state financial support. The main sources of financing of small businesses are outlined. The volume of tax revenues from small businesses in the context of specific tax regimes is analyzed. Particular attention is paid to the availability of bank lending to small businesses; the analysis of the loan portfolio in the context of the regional structure and the amount of overdue loans is done. According to the results of the study authors suggest the main directions of development and public financial support for small businesses.
In the article the authors developed a modeling technique to achieve the planned and target values of indicators by monitoring the process of implementation of the "strategy of social and economic development of the Voronezh region", including identifying risks to their achievement by 2018, and 2020. The author's technique reflects the modeling of the rate of achievement of target indicators of social and economic development of the region. In each period, this method shows the ratio of planned and actual speeds. The actual speed may not be sufficient to achieve the goal that requires new organizational and resource decisions. The actual speed may be higher than projected, which requires examination and evaluation of the grounds for such advance to use it to accelerate social and economic development of the Voronezh region. The modeling technique is one of the key tools to bridge the "strategic gap" between the goals and practice of territorial administration. Its results are claimed in valid correction of values and strategic goals, choice (upgrading) measures to achieve them. The article proposes to monitor planned and actual values of target indicators in several stages, including calculation of the level of achievement of planned values of target indicators in the reporting period; identification of risks of not achieving target values of indicators by 2018; identifying risks of not achieving target values of indicators by 2020; analysis of internal and external risks of not achieving target values of indicators by 2018; analysis of internal and external risks of not achieving target values of indicators by 2020. The proposed method will contribute to more accurate analysis of labour productivity in the region.
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