Justification of indicators for evaluation of the effectiveness of current and operational financial management in small businesses

The article presents a coherent solution to the problem of the well-founded selection of benchmarks for evaluating the effectiveness of managing small business finances under objective restrictions on their economic activities (financial, personnel, information support). The methodological tools under development are limited to the framework of the current and operational management level. At the current level, the main directions are the evaluation of the effectiveness of managing current assets and capital formation in the context of own and short-term borrowed funds. For each direction, universal indicators were selected to evaluate the effectiveness of such management, regardless of the type of economic activity of the small enterprise. The specifics of the calculation of indicators and the determination of their target level for small businesses are substantiated. At the operational level, coefficients are presented that allow tracking the status of current accounts and liabilities of an enterprise, receipts and expenditures of funds, which is a prerequisite for achieving target values of basic indicators of current level performance.