The estimation of the financial results organizing concerning small and medium business commercial structures functioning within the finance management system

The article discusses the features of the activities of small and medium-sized businesses (SMEs) the sphere of trade, which have an impact on the financial management of these organizations and the assessment of its effectiveness. The research toolkit assesses the formation of financial results, establishes its relationship with the assessment of the effectiveness of managing the finances of trade organizations and taking into account the financial and economic activities of small and medium-sized commercial organizations.