ANALYSIS OF ACTIVITIES OF SMALL AND MEDIUM BUSINESS SUBJECTS: PROBLEMS AND DEVELOPMENT PERSPECTIVES

The article analyzes the activities of small and medium business entities. The state of entrepreneurship development in Ukraine is rather low. In developed European countries, small and medium businesses account for 90% of all enterprises. It provides approximately 70% of the employed population with jobs. The contribution of small and medium enterprises to value added at cost of production is about 60%. However, the analysis of business development in Ukraine shows that in recent years there has been no significant change for the better. The statistical indicators for the period 2010-2016 indicate a decrease in the number of economic entities starting in 2014. Most of the enterprises that stopped their activities concentrated in Kyiv, Dnipropetrovsk and Kharkiv regions. Closed enterprises engaged in retail and wholesale trade, warehouse and transport services. The global study "Doing Business" published by the World Bank is considered. «Doing Business» gives a rating for the conditions created for business in the countries of the world. According to the results of the next ranking of 2018 business, Ukraine ranked 76th place, compared to last year, the result has improved by four positions. But there was no improvement in Ukraine's position on the criterion "Starting a Business". The main problems that hinder the development of small and medium business are found: the general state of the economy of Ukraine; monopolization of business; low competition in domestic markets; lack of sufficient start-up capital; imperfection of the tax system; high level of corruption; underdeveloped infrastructure of support and development of small business; declarative form of state support; lack of practical skills of entrepreneurship in the conduct of business; limited possibilities to protect against unlawful encroachments. With the help of the method of exponential smoothing, the forecast of the financial results of small and medium-sized enterprises before taxation for 2017-2018 was made.