Effective management of an enterprise in a market environment is possible only if there is a variety of economic information covering all aspects of its activities. By means of its purposeful processing, it is possible to form a correct idea of the state of affairs in the enterprise among managers. In this regard, special attention should be paid to the "Management Accounting" educational discipline, which concentrates the knowledge gained by university students in a wide variety of fields of economics. Their integrated application in combination with various methods of accounting and analytical information processing allows forming optimal management decisions in management accounting. Materials and methods. When writing the article, general scientific and special methods were used, which allowed conducting a comprehensive study of the problem under consideration, concluding, and giving detailed recommendations for its solution. Results. Management accounting is a system for collecting and processing economic information intended for enterprise management. With its help, the managers and owners of the economic entity control and regulate its activities. In this regard, the quality of their decisions and the completeness of their implementation largely depend on the state of management accounting. To ensure its proper condition, it is necessary to improve the training of specialists in the "Management Accounting" educational discipline, which should be carried out by integrating students with the economic knowledge gained in the course of previous training. Discussion and conclusions. The research conducted in this article shows that the basis of the "Management Accounting" discipline is the knowledge formed in general economic and general professional disciplines. Their integration within the framework of the discipline under consideration will contribute to the training of qualified specialists in the field of information support for enterprise management.

Introduction. The progressive development of peasant farm enterprises requires further improvement of the methods of state financial support to completely fulfil the potential of peasant farm enterprises as the best tool in using budgetary funds allocated to improve the quality of life of the rural population. This article is based on the study conducted and aims to identify the resources of peasant farm enterprises to increase employment and incomes of the population, as well as to develop a system of priority measures for long-term state financial support. Materials and Methods. The study analyzed the official data from the territorial body of the Federal State Statistics Service in the Republic of Mordovia and the Ministry of Agriculture and Food of the Republic of Mordovia. To process the empirical material, economic and mathematical methods were used, as well as the those of comparison, groupings, and absolute differences. The set of methods used made it possible to characterize the dynamics and main trends in the development of peasant farm enterprises in the Republic of Mordovia, to study changes in their structure and specialization in terms of production concentration and efficiency, and also to assess the correlation between the amount of grants received and the volume of additional production. Results. The analysis of the organizational and economic conditions for the functioning of peasant farm enterprises in the Republic of Mordovia made it possible to assess the effectiveness of their grant support. The necessity of broadening state financial support in the form of grants and agro-startups for peasant farm enterprises, contributing to income growth, expanding consumer demand and increasing employment of the rural population, has been substantiated. Discussion and Conclusion. The proposed recommendations for improving state regulation will contribute to increasing the efficiency of the functioning of peasant farm enterprises in the Republic of Mordovia in order to improve the quality of life of the rural population. The results of the study will be useful to regional and municipal authorities when establishing territorial programs for the development of the agrarian sector of the economy.

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кафедра бухгалтерского учета, анализа и аудита, Мордовск. гос. ун-т. им. Н.П. Огарева, ул. Полежаева, 44, корпус 29, г. Саранск, 430000 Россия Реферат. В статье рассматривается развитие сферы малого предпринимательства как одного из факторов инновационного развития страны и улучшения отраслевой структуры экономики. Стратегия направлена на создание конкурентоспособной, гибкой и адаптивной экономики, которая обеспечивает высокий уровень индивидуализации товаров и услуг, высокую скорость технологического обновления и стабильную занятость. Реализация стратегии развития предприятий малого и среднего производства разделена на 3 этапа: 2016-2018 гг., 2019-2025 гг. и 2026-2030 гг., каждый из которых имеет свои задачи. На первом этапе поставлена задача обновления всех инструментов государственной поддержки предприятий малого бизнеса. Второй этап запрограммирован на создание новых рыночных ниш и обеспечение устойчивой динамики субъектов малого предпринимательства. Третий этап нацелен обеспечить лидерство в отдельных отраслях деятельности на мировом уровне, в соответствии с долгосрочными научно-технологическими приоритетами России. Сектор малого предпринимательства сосредоточен в основном в сферах торговли и предоставления услуг населению. Для реализации стратегии правительством были разработаны целевые индикаторы: увеличение в 2,5 раза оборота малого предпринимательства по отношению к 2014 году; увеличение в 2 раза оборота на одного работника в секторе малого предпринимательства по отношению к 2014 году; увеличение доли обрабатывающей промышленности в обороте малого предпринимательства с 11,8 до 20%; увеличение доли занятых на субъектах малого предпринимательства в общей численности занятого населения с 25 до 35%. Стратегия развития малого предпринимательства в Российской Федерации на период до 2030 г. призвана снизить давление государственных и налоговых органов на субъекты малого предпринимательства, расширить программ субсидирования, увеличить финансовые ресурсы и обеспечить предприятия малого бизнеса квалифицированными кадрами что, несомненно, положительно отразится на экономике всех регионов и страны в целом. Ключевые слова: малое предпринимательство, развитие предпринимательства, малый бизнес, развитие экономики

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