EDN: SKWTUM
TECHNOLOGY MICROENTERPRISE FINANCIAL SUSTAINABILITY ASSESSMENT BEFORE AND AFTER ACCREDITATION
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JATS‑XML (OAI)This article is devoted to study the tax benefits effect in accordance with Law No. 321-FZ dated 07/14/2022 related to enterprise accreditation program, micro-enterprises financial sustainability and employee salaries increase at licensed micro-enterprises aged over three years with an average number of employees up to seven. An estimation given both for the number of these micro-enterprises and for the number of specialists employed there. Financial and coefficient analysis methods used in this scientific paper are overall liquidity ratio, changes in net asset value, two-factor Altman Z-score applied to the balance sheet years 2021, 2022 data. Single micro-enterprise selected as an object to analyze salary payments changes during the first half of 2022 (before licensing) and the first half of 2023 (after licensing).
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