The Structural and Institutional Transformation of the Small and Medium-Sized Entrepreneurship Sector of Ukraine: Aspects of Improving Management Accounting and Internal Control of Business Processes

Анотація

The article examines the features of the structural-institutional transformation of the small and medium-sized enterprise (SME) sector in Ukraine under modern economic shifts and identifies directions for improving management accounting and internal control of business processes as key instruments for enhancing the resilience of entrepreneurial activity. It is substantiated that existing structural imbalances, the dominance of micro-enterprises, instability of the regulatory environment, and limited efficiency of individual government business support tools necessitate a comprehensive modernization of both the institutional environment and the internal management mechanisms of SMEs. Scientific approaches to assessing the role of management accounting and internal control in ensuring financial and economic security, increasing operational transparency, and minimizing risks are systematized. It has been proved that the implementation of financial responsibility centers, budgeting and resource planning systems, methodologies for evaluating the efficiency of operations and projects, and the automation of internal audit procedures form an integrated management and analytical model capable of adapting SME entities to a dynamic market environment. It is proposed to consider the structural and institutional transformations of the SME sector as a multi-level process that combines the modernization of State entrepreneurship support policies with the development of internal management systems. The feasibility of systematizing the interconnections between the areas of structural rationalization of the sector and the tools for improving management accounting and internal control has been substantiated. It was concluded that the integration of modern accounting-analytical and control mechanisms into the management system of SMEs is an important prerequisite for ensuring their long-term sustainability, increasing competitiveness, and forming a new architecture of the entrepreneurial sector in Ukraine.

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