DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES: CHALLENGES OF THE TIME AND TRENDS OF THE EXTERNAL ENVIRONMENT

The article deals with the organization of the development of small and medium-sized businesses, taking into account current problems and trends in the socio-economic development of society. As a primary task, the author considers the description of the theory of management of financial aspects of small and medium-sized businesses. Methods that were used in the study: description, comparison, analysis, classification, calculation and forecasting. The work used the works of Russian authors: S.S. Demcura, YU.A. Baldina, A.G. Litvinova, A.S. Negorozhina, V.E. Poletaeva. An important element of the country's financial system was and will be the finance of small and medium-sized businesses. Their role should not be underestimated, as they form the monetary funds of Russia, such as social and pension funds, medical insurance, and are also a source of budget revenue. They also perform functions such as job creation and material production. Therefore, small and medium-sized businesses are of high importance in the country and are supported by the state. This is due to the fact that in our time, the main goals of financial managers are such tasks as maintaining an optimal balance of finances in constantly changing conditions with the help of financial instruments, respecting the interests of all stakeholders and developing plans for effective management in the company. For the organizations themselves, the goals are specific social, economic, and financial outcomes. And in order for an economic entity to remain a significant link in the economy, it is necessary to build productive activities aimed at achieving socially significant economic results.

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