Methodology for comprehensive assessment of financial and economic activities of small internet trade enterprises
Currently, the sphere of Russian small business lags far behind the leading countries of the world. Internet commerce is becoming more and more important in modern conditions of digitalization; however, its development also remains at a fairly low level. These circumstances bring to the fore the need to increase the activity of small e-commerce enterprises, which can have a significant impact on the development of small businesses in Russia. The lack of a comprehensive methodology negatively affects the efficiency of small enterprises, which brings to the fore the task of implementing a system of indicators that can help small businesses have a clear idea of the effectiveness of their activities, the positive and negative sides of their activities and, based on this, promptly neutralize the minuses and improve the pros. The article proposes the introduction of a comprehensive methodology for assessing the financial condition and efficiency of an e-commerce enterprise, which does not require the investment of additional funds, long time periods. Thanks to the proposed methodology for evaluating the activities of e-commerce enterprises, managers or owners of small businesses operating on the Internet will be able to comprehensively evaluate the company's activities, take the necessary measures to eliminate negative situations or stimulate the growth of positive aspects to improve results.