Idag redovisar många företag nyckeltal i deras årsredovisning för att tillgodose årsredovisningslagens krav på rättvisande bild. I Sverige tillhör 97 procent av dessa företag småföretag, som inte är undantaget för kravet när de är aktiebolag. Därför syftar denna studie att undersöka skapandet och användandet av nyckeltal i småföretag för att ta reda på vilka nyckeltal de använder, hur och varför de använder dem nyckeltalen, och deras tankar om detta verktyg. En kvalitativ metod med deduktiv tillvägagångssätt har använts i denna studie. Empirin samlades från ägarna av fem småföretag som befinner sig i Västra Götaland i Sverige genom en semi-strukturerad intervju. Företagen som har undersökts är aktiebolag med max 49 anställda. Olika källor har använts för att få mer information om företagen och årsredovisning. Resultatet visar att småföretagare använder nyckeltal. De använder nyckeltal som redan finns i deras årsredovisning. Trots kunskapsbristen om detta verktyg bland småföretagare, finns det företag som har skapat egna nyckeltal, dvs. direkta nyckeltal, och använder dem regelbundet i verksamheten. Det visar också att inte alla småföretag använder nyckeltal som underlag för mål och strategier eller för att implementera en strategi. Det är för att de kan generera en strategi även utan att använda detta verktyg men ändå lyckas med målet. Som de säger, finns det andra framgångsfaktorer. Kunskap spelar inte så stor roll hos småföretagare då det finns redovisningskonsulter som hjälper dem med att ha koll på deras ekonomi och därmed få kontroll på finansiella situationer. För att göra resultatet generaliserbart, kan man göra en utökad studie med fler företag och intervjuer, eller att komplettera denna studie med en kvantitativ metod. Det kan också vara en fördel att intervjua småföretag med deras redovisningsbyrå för att få båda perspektiv om ämnet då inte alla småföretagare har kunskaper om ämnet. Uppsatsen är skriven på svenska. / To comply with the requirement of the accounting on fair reporting, many companies today are including financial key ratios and/or key performance indicators on their annual reports. In Sweden, 97 percent of these businesses are small companies. These companies as long as they are incorporated are not an exemption. Therefore, this research paper aims to explore the creation and use of financial key ratios and/or key performance indicators in small incorporated companies to find out what financial key ratios and/or performance indicators they are using, how and why they are using them, and what they think of this tool. In this study, a qualitative method with a deductive approach has been used. The empiricism was gathered from the owners of five small companies located in Västra Götaland of Sweden through a semi-structured interview. All participating companies are incorporated with maximum of 49 workers. Other resources have also been used to get more information about the companies and their financial reports. The result shows that all participating companies are using financial key ratios and/or key performance indicators. They are using financial key ratios and/or key performance indicators that they have in their financial reports. Despite the lack of knowledge about this tool among small business owners, some companies have created their own key performance indicators and use them on a regular basis. It even shows that not all small companies are using financial key ratios and/or key performance indicators as a fundament for goals and strategies or to implement a strategy. This is because; small businesses can generate a strategy even without using this tool and still succeed with their goals. As they said, there are other factors that they consider have contributed to their success. In terms of knowledge, it really doesn’t matter that much because there are accounting firms that are helping business owners in managing their economy and gaining control on their financial situations. For the result to be generalized, it is recommended to make an extended study of more companies and interviews, or complete this study with a quantitative method. It may also be an advantage to interview small companies with their accounting firms to get both perspectives on the subject since not all small business owners have knowledge about the subject. This research paper is written in Swedish.

No description available.

Syftet med denna studie är att öka medvetenheten kring vilka resurser som är viktiga för att småföretag inom detaljhandeln ska överleva i Visby Innerstad. Vidare avser studien att delge tankar kring handeln i Visby innerstad utifrån den lokala konsumentens perspektiv. Studien har för avsikt att undersöka vilka resurser som ägarna till respektive småföretag anser viktiga för företagets överlevnad. Studien avser även att ta del av den lokala konsumentens tankar kring handeln i innerstan.   Det empiriska materialet består dels av nio djupgående semistrukturerade intervjuer med ägare till småföretag, dels av två fokusgrupper med totalt tio lokala konsumenter. I resultatet framkommer att butikernas kunder, läge, ägare och personal är de resurser som ägarna anser vara de mest centrala för att överleva i Visby innerstad. Ägarna ser turister och lokala kundrelationer som centrala delar inom immateriella resurser. Gotland är en dyr turistdestination vilket leder till att många av turisterna har ett stort finansiellt kapital. Enligt ägarna är det viktigt att lokala kunder förstår att de gör skillnad för småföretagen när de handlar i butikerna.    Inom materiella resurser anses läget vara mest betydelsefullt. Ägarna anser att det är fördelaktigt med en butik belägen i Visby innerstad medan konsumenterna anser att butikerna ligger avsides. Ägarnas åsikter kring vart i innerstan det är mest fördelaktigt att ha en butik skiljer sig åt, där en ägare menar att det är fördelaktigt med ett läge där det går färre människor. En annan ägare betonar att det vore fördelaktigt ifall butiken var belägen vid ett gångstråk. Ägarna och personalen framkom som centrala delar inom mänskliga resurser. Personalen är en meningsfull tillgång men det är ägaren som driver företaget framåt. Eftersom alla människor besitter olika kunskaper innebär det att ägare och personal kompletterar varandra. Konsumenterna poängterar att personalen som arbetar i butikerna i innerstan är mer personliga samt ger en högre service än vad som upplevs i butikskedjor. / The purpose of this study is to increase the awareness for which resources play an important role in the survival of small retail businesses in the inner city in Visby. This is done through investigating the business owner and consumer perspectives.    The empirical material is based on nine in-depth semi-structured interviews with business owners, and two focus groups conducted with a total of ten local consumers. The results show that the business’s customers, the store’s location, the owner, and the employees are the foremost resources. The owners see the tourists and local customers as important resources. Gotland is an expensive tourist destination, attracting financially strong tourists. Nevertheless, the owners emphasize the importance of the local customers who make a significant contribution when they shop in central Visby.   All owners see an advantage to being located in the inner city, whereas local customers consider it somewhat inconvenient. The owners disagreed on whether it is best to be on a busy versus low traffic inner-city location. The owners see their own role as important for survival; they develop the business. They see the personnel as important as well because they bring complementary skills and knowledge to the business. In the focus groups, the customers emphasized the superior personal service they experience from inner-city stores, much above what they experience in chain stores.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствованию режима налогообложения для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses in a competitive environment. The subject of the study are the economic relations arising in the process of taxation of small businesses. The main purpose of the master's thesis is to develop a comprehensive concept of taxation of small businesses on the basis of the development of theoretical discussion and detailed analysis of taxation of small businesses, to identify problems and propose solutions. In conclusion, the recommendations for improving the tax regime for the object of study are outlined.

The relevance of the chosen topic is the need for the development of small business, as with the transition of the economy in Russia to market relations in the development of this business began to arise a lot of problems that are very common entrepreneurs, especially those who have just started their business. The aim of the work is to study the process of taxation of small businesses on the example of OOO "ASP-automation" and the development of proposals to minimize the tax burden. In this paper, the features of taxation of small businesses in the application of various tax regimes, analyzed the impact of the level of taxation in the application of the generally established system of taxation on the financial performance of small businesses OOO "ASP-automation", identified problems and proposed the optimal tax regime in which the tax burden will be minimal. 6. Ключевые слова: налогообложение, субъекты малого предпринимательства, специальные налоговые режимы. / Актуальность выбранной темы заключается в необходимости развития малого предпринимательства, так как с переходом экономики в России на рыночные отношение в развитие данного бизнеса стало возникать множество проблем, с которыми очень часто встречаются предприниматели, особенно те, которые только начали свой бизнес. Целью работы является исследование процесса налогообложения субъектов малого предпринимательства на примере ООО «АСП-Автоматизация» и выработке предложений по минимизации налоговой нагрузки. В данной работе исследованы особенности налогообложения малых предприятий при применении различных режимов налогообложения, проанализированы влияние уровня налогообложения при применении общеустановленной системы налогообложения на финансовые показатели деятельности субъекта малого предпринимательства ООО «АСП-Автоматизация», выявлены проблемы и предложен оптимальный режим налогообложения, при котором налоговая нагрузка будет минимальной.

Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses in a competitive environment. The subject of the study are the economic relations arising in the process of taxation of small businesses. The main purpose of the master's thesis is to develop a comprehensive concept of taxation of small businesses on the basis of the development of theoretical discussion and detailed analysis of taxation of small businesses, to identify problems and propose solutions. In conclusion, the recommendations for improving the tax regime for the object of study are outlined. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствованию режима налогообложения для объекта исследования.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложению субъектов малого предпринимательства. Предметом исследования является система экономических отношений, возникающая на малом предприятии в процессе налогообложения. Цель выпускной квалификационной работы (магистерской диссертации) заключается в исследовании теоретических и правовых основ налогообложения субъектов малого предпринимательства, анализ налогообложения малого предприятия ООО «АЛЬТЕР ВИЖИН» и на этой основе выявление проблем и разработка мероприятий, направленных на выбор оптимального режима налогообложения. В заключении приводятся основные выводы по проведенному анализу налогообложения субъектов малого предпринимательства, полученные в ходе исследования. / Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses. The subject of the study is the system of economic relations arising in a small business in the process of taxation. The purpose of the final qualifying work (master's thesis) is to study the theoretical and legal basis of taxation of small businesses, analysis of taxation of small businesses ООО "ALTER VIZHIN" and on this basis to identify problems and develop measures aimed at choosing the optimal tax regime. In conclusion, the main conclusions of the analysis of taxation of small businesses, obtained in the course of the study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствованию режима налогообложения для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses in a competitive environment. The subject of the study are the economic relations arising in the process of taxation of small businesses. The main purpose of the master's thesis is to develop a comprehensive concept of taxation of small businesses on the basis of the development of theoretical discussion and detailed analysis of taxation of small businesses, to identify problems and propose solutions. In conclusion, the recommendations for improving the tax regime for the object of study are outlined.

The aim of this study is to understand how co-branding can be strategically implemented and its relevance in small business customer relationships. The study serves as a guide for small businesses striving to strengthen their brand and improve their customer relationships through strategic utilization of co-branding. By enhancing knowledge about co-branding as a strategy, businesses can identify opportunities and challenges of successfully implementing the strategy in their operations. The theoretical foundations of the study include areas of brand equity, co-branding and relationship marketing. Using a qualitative method and across-sectional study design, we conducted semi-structured interviews with five companies and seven consumers to obtain multiple valuable perspectives and viewpoints on the research topic. Based on the empirical research, the findings indicate that consumers value quality, company values, long-term relationships, personalized offers, and trust in brands. Consumers also view brand collaborations positively but emphasize the importance of clear objectives and beneficial partnerships. The companies reported that collaborations can provide broader reach, expand the target audience, increase market share and sales, and facilitate insights sharing and trust building. The prospects for successful collaborations highlights long-term commitment and strong relationships as key components for successful partnerships. Based on the previous mentioned information and the study’s results, the conclusion is that the establishment and management of brand equity play a central role in creating a stable customer base, requiring strategic implementation of the brand process early on to effectively communicate the brand and its identity. Small businesses have several advantages that gives them opportunities to implement co-branding as a strategy, where they can contribute with significant resources to other larger businesses with an interest in exchange through exposure. In relation to their customers, the importance of quality, long-term commitment, trust and strong values is emphasized as factors that need to remain stable in the implementation of a co-branding strategy.

In recent years, companies have been focused on improving organizational performance and the loyalty of customers to improve sustainability in increasingly complex markets. The Baldrige Performance Excellence framework, generally referred to as the Baldrige criteria, was created to guide professionals in achieving these goals including defining a set of excellence criteria and offering an award program to recognize high-performing organizations. The principles of excellence focus on understanding and working for the stakeholders, improving performance and quality management, and strategically driving continuous improvement. The framework can be used for organizational self-assessments; however, many organizations find it challenging to interpret and apply the criteria without prior knowledge of the framework and guiding principles. This is particularly true for small businesses, which are less formal, have less exposure to key terminology and concepts, and have limited resources. Although there is some research that focuses on successful application of the Baldrige criteria, this research is still exploratory and there is a need for empirical studies in this area. This research investigates the factors that affected the successful implementation of the Baldrige criteria by conducting an action research study to guide a small business in conducting the Baldrige Self-Assessment. This research consisted of a series of three surveys and online working sessions to both complete the Baldrige Self-Assessment, interpret the results, and evaluate the experiences of participants regarding the relative success of the self-assessment process as well as the factors that affected this process. The results of this study provide insights into strategies for ensuring successful application of this self-assessment process in small businesses. The findings show that unfamiliarity with key terminology and complexity of the questions were significant barriers to success. Further, the participants indicated that working as a team to complete the assessment facilitated the process due to real-time discussion of points of confusion. These results support the assertion that a version of the Baldrige Criteria specifically designed for small businesses is needed. Improving the accessibility of this framework will improve the chances of successful implementation bringing the potential benefits to more organizations.