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Liburkina L. M.

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The Theoretical Aspects of Accounting and Profit Taxation in Ensuring the Financial Stability of a Small Enterprise
Koliesnichenko A. S., Mysiura Y. V., Markova A. I., Kazimli K. A.

Koliesnichenko, Anastasiia S. et al. (2026) “The Theoretical Aspects of Accounting and Profit Taxation in Ensuring the Financial Stability of a Small Enterprise.” Business Inform 1:389–396.
https://doi.org/10.32983/2222-4459-2026-1-389-396

Section: Problems of Business

Article is written in Ukrainian
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UDC 338.1

Abstract:
The article is dedicated to refining the theoretical and methodological foundations of accounting and taxation of small enterprise profit amid dynamic changes in the business environment, aiming to ensure financial stability and efficient adaptation to external challenges. The essential role of profit as the main source of self-financing and a key resource for ensuring the financial stability of enterprises is highlighted, which is particularly relevant under increasingly competitive operating conditions for business entities. The conceptual approach to understanding the role of profit in the activities of an economic entity made it possible to examine the functions of profit in the context of strategic management, market adaptation, and ensuring financial stability. It has been revealed that the interpretation of the essence of profit remains a matter of debate, complicating the development of a unified methodological approach. It has been demonstrated that the lack of a unified methodological framework for accounting and profit taxation leads to a number of problems that require further harmonization of national accounting standards with International Standards, as the latter provide a more comprehensive description and disclosure requirements. It is proposed to view financial results in a dual sense: as a historical set of indicators for assessing performance and as an imperative for future planning, which forms the basis for management decision-making, enhancing creditworthiness, and reducing the cost of capital. It is substantiated that profit accounting is directly related to the chosen taxation system of a small enterprise, and the financial stability of a small enterprise largely depends on the quality of accounting and analytical support, which allows timely identification of critical points of profitability decline. As a result, it has been substantiated that an efficient and flexible profit management system is a key condition for ensuring the long-term financial stability of an enterprise.

Keywords: financial stability, financial performance, profit, accounting, taxation, small enterprises, management.

Fig.: 3. Tabl.: 2. Bibl.: 19.

Koliesnichenko Anastasiia S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Finance, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Mysiura Yurii V. – Masters Student, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Markova Alina I. – Masters Student, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Kazimli Kazim A. – Masters Student, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

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