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ИД «Финансы и кредит»






International Accounting

Broadening options to analyze small business' financial results

Vol. 26, Iss. 1, JANUARY 2023

Received: 3 November 2022

Received in revised form: 12 December 2022

Accepted: 22 December 2022

Available online: 16 January 2023


JEL Classification: М41

Pages: 76–89


Aleksandra V. GLUSHCHENKO Volgograd State Technical University (VSTU), Volgograd, Russian Federation


Nadezhda A. MALII Kaliningrad State Technical University (KSTU), Kaliningrad, Russian Federation


Subject. This article deals with the issues of extending tasks and opportunities, and improving methodological approaches to the analysis of financial results of a small wholesale enterprise.
Objectives. The article aims to develop recommendations to improve methodological approaches to the analysis of financial results for a small wholesale enterprise.
Methods. For the study, we used analysis, generalization, comparison a case study method, and the methods of substitution, relative and absolute data values, and the tabular and graphical ones.
Results. The article defines the role and capabilities of analyzing financial results in improving the efficiency of small enterprise activities, and offers recommendations for improving methodological approaches to such analysis, helping compare the indicators obtained during the analysis with similar indicators of competing companies.
Conclusions and Relevance. The author-developed proposals for improving methodological approaches to the analysis of financial results will help improve the quality of information support for management decisions aimed at finding reserves for improving the efficiency of financial and economic activities of a small enterprise. The results of the study can be useful to a wide range of readers interested in analyzing the financial results of a small business.

Keywords: financial result, profitability, operating profit, managerial analysis


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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 26, Iss. 1
January 2023