Status and development trends of large, medium and small enterprises of real economy in ukraine: a comparative analysis of dynamics

Received: September 24, 2015
Accepted: September 24, 2015
Kindratska H.I., Kulyniak Yu.I.

Lviv Polytechnic National University

In the article the structures of Ukrainian business entities are analyzed depending on their size (large, middle, small) and peculiarities of their activities are determined. It is shown that large enterprises ( concerns, corporations) are less flexible and dynamic than small and middle enterprises that instantly react to changes of the market situation. However, small and middle enterprises fall behind large enterprises in terms of absolute indexes, for example,  the cost of assets, sales volume, net income. For this reason, the comparative analysis of the development trends of these types of enterprises is conducted with the purpose of determining the level of their business activities.

The analysis of general dynamics of large, middle and small enterprises performance has been done which educes the trends in the past and the perspective directions of their development in the future. It assists the improvement of economic results of industries and sectors of economy of Ukraine. The dynamics of enterprises activities in the competitive environment under the influence of both external and internal factors is characterized by ongoing changes in their cost of assets, sales volume, net profit, and other indicators. The analysis of the economic development dynamics of Ukraine in 2008-2014, with special attention to industrial and machine building enterprises is conducted.  The reasons of negative changes in their performance are studied. Correlation of  rates of growth in average annual cost of assets, sales volume, and net profit is analyzed with the purpose of estimating the level of business activities of industrial enterprises and enterprises of machine building.

Judging from the results of the analysis of dynamics of large, middle and small enterprises in Ukraine, industrial and machine building enterprises, in particular, by such general indexes as cost of assets, sales volume, and net income, it is possible to state that the level of business activity of enterprises is not high, as they accumulate property actively but use it not very effectively.

1. Stratehiya staloho rozvytku “Ukrayina – 2020”: Ukaz Prezydenta Ukrayiny vid 12.01.2015 r.
#5/2015. 2. Hryn'kevych O. S. Informatsiyno-analitychne zabezpechennya upravlinnya dilovoyu
aktyvnistyu pidpryyemstva / O. S. Hryn'kevych, H. I. Kindrats'ka // Ekonomichnyy analiz. – 2010. – Vyp. 6. –
S.215–218. 3. Bryhkhэm Yu. Fynansovыy menedzhment. // Yu. Bryhkhэm, M. Эrkhardt. – 10-e yzd./ Per. s
anhl. pod red. E. A. Dorofeeva. – SPb.: Pyter, 2009. – 960 s. 4. Tonkykh A. S. Modelyrovanye
эkonomycheskoho rosta predpryyatyya: predposыlky razrabotky al'ternatyvnыkh modeley / A. S. Tonkykh,
A. S. Ostal'tsev, Y. S. Ostal'tsev // Upravlenye эkonomycheskymy systemamy. – 2012. – # 9. –
S. 34–45. 5. Khyhhyns R. S. Fynansovыy analyz: ynstrumentы dlya prynyatyya byznes-reshenyy. – M.:
OOO “Y.D. Vyl'yams”, 2007. – 464 s. 6. Breh S. Nastol'naya knyha fynansovoho dyrektora // S. Breh;
per. s anhl. – 4-e yzd. – M.: Al'pyna Byznes Buks, 2007. – 536 s. 7. Spil'nyk I. Otsinka dynamichnosti
ta zbalansovanosti rozvytku pidpryyemstva yak ekonomichnoyi systemy / I. Spil'nyk // Ekonomichnyy
analiz. – 2010. – Vyp. 7. – S. 342–345. 8. Hospodars'kyy kodeks Ukrayiny: Kodeks Ukrayiny vid
16.01.2003 # 436-IV. 9. Analitychnyy zvit pro stan i perspektyvy rozvytku maloho ta seredn'oho
pidpryyemnytstva v Ukrayini, 2014 r. Derzhavna rehulyatorna sluzhba Ukrayiny [Elektronnyy resurs]. –
Rezhym dostupu: Analiz ekonomichnoho stanu Ukrayiny (hruden' 2014 roku)
[Elektronnyy resurs]. – Rezhym dostupu:
11. Sotsial'no-ekonomichnyy stan Ukrayiny: naslidky dlya narodu ta derzhavy: natsional'na dopovid' /
za zah. red. V.M.Heytsya [ta in.]. – K. : NVTs NBUV, 2009. – 687 s. 12. Metodolohichni polozhennya pro
vykorystannya finansovoyi zvitnosti pidpryyemstv dlya tsiley statystyky pidpryyemstv: Nakaz
Derzhavnoho komitetu statystyky Ukrayiny vid 31.12.2014 #417. 13. Promyslovist' i promyslova
polityka Ukrayiny 2013: aktual'ni trendy, vyklyky, mozhlyvosti: nauk.-analit. dopovid' /
O. I. Amosha, V. P. Vyshnevs'kyy, L. O. Zbarazs'ka ta in.; za zah. red. V.P. Vyshnevs'koho; NAN
Ukrayiny, Instytut ekonomiky promyslovosti. – Donets'k, 2014. – 200 s.