CREATING CONDITIONS FOR EFFECTIVE SMALL BUSINESS OF SERVICE COMPANIES
The article proves the necessity to improve the management system of small businesses in service sphere as one of the key factors of improving their business activities. The work considers methodical issues of improving the management system of small companies in service sphere and evaluating the effectiveness of their business. Based on the SWOT-analysis and identification of key terms of business efficiency, the author has defined the requirements for management system. It is shown that budgeting can be used as a management system for small businesses of service sphere. The author proposed methodical approach to the formation of the budgeting system for small service companies.