id	sid	eid	entity	type
issue-248	1	1	baltic journal of economic	ORG
issue-248	1	2	271	CARDINAL
issue-248	2	1	3	CARDINAL
issue-248	2	2	4	CARDINAL
issue-248	2	3	2017	CARDINAL
issue-248	2	4	1	CARDINAL
issue-248	2	5	ivan franko	PERSON
issue-248	2	6	national university of lviv	ORG
issue-248	4	1	ukraine	GPE
issue-248	5	1	national university of lviv	ORG
issue-248	5	2	ukraine	GPE
issue-248	6	1	ukrainian	NORP
issue-248	9	1	fifty-five	CARDINAL
issue-248	9	2	lviv	GPE
issue-248	11	1	ukrainian	NORP
issue-248	11	2	three	CARDINAL
issue-248	12	1	first	ORDINAL
issue-248	12	2	daily	DATE
issue-248	12	3	week	DATE
issue-248	14	1	second	ORDINAL
issue-248	15	1	only one	CARDINAL
issue-248	16	1	30	CARDINAL
issue-248	17	1	third	ORDINAL
issue-248	20	1	lviv	GPE
issue-248	24	1	ukrainian	NORP
issue-248	26	1	jel classification: l25	ORG
issue-248	26	2	m40	ORG
issue-248	26	3	1	CARDINAL
issue-248	28	1	first	ORDINAL
issue-248	29	1	272	CARDINAL
issue-248	30	1	3	CARDINAL
issue-248	30	2	4	CARDINAL
issue-248	30	3	2017	CARDINAL
issue-248	33	1	l. chernelevskyy	PERSON
issue-248	33	2	2003	DATE
issue-248	33	3	one	CARDINAL
issue-248	33	4	two	CARDINAL
issue-248	34	1	2006	DATE
issue-248	34	2	s. levytska	PERSON
issue-248	34	3	2007	DATE
issue-248	38	1	2	CARDINAL
issue-248	38	2	ukraine	GPE
issue-248	38	3	ukrainian	NORP
issue-248	38	4	e.m. lymonova	GPE
issue-248	38	5	s.m. denga	GPE
issue-248	38	6	s.i.	PERSON
issue-248	38	7	drobyazko	GPE
issue-248	38	8	t.a. gogol	PERSON
issue-248	38	9	n.i. niporko	PERSON
issue-248	38	10	l.m.	GPE
issue-248	38	11	krasovska	ORG
issue-248	39	1	e.m.	PERSON
issue-248	39	2	lymonova	GPE
issue-248	39	3	2005	DATE
issue-248	39	4	one	CARDINAL
issue-248	44	1	s.i. drobyazko	PERSON
issue-248	44	2	2013	DATE
issue-248	46	1	s.m. denga	ORG
issue-248	46	2	2007	DATE
issue-248	48	1	1c	CARDINAL
issue-248	49	1	t.a. gogol	PERSON
issue-248	49	2	2014	DATE
issue-248	51	1	n.i. niporko	PERSON
issue-248	51	2	2015	DATE
issue-248	51	3	four	CARDINAL
issue-248	52	1	l.m.	ORG
issue-248	52	2	ocheretko	PERSON
issue-248	52	3	krasovska	ORG
issue-248	52	4	2017	CARDINAL
issue-248	53	1	ukrainian	NORP
issue-248	54	1	ukraine	GPE
issue-248	55	1	3	CARDINAL
issue-248	55	2	canada	GPE
issue-248	55	3	european union	ORG
issue-248	55	4	great baltic journal of economic	ORG
issue-248	55	5	273	CARDINAL
issue-248	56	1	3	CARDINAL
issue-248	56	2	4	CARDINAL
issue-248	56	3	2017	CARDINAL
issue-248	56	4	britain	GPE
issue-248	56	5	finland	GPE
issue-248	56	6	italy	GPE
issue-248	56	7	croatia	GPE
issue-248	56	8	slovakia	GPE
issue-248	56	9	bulgaria	GPE
issue-248	56	10	southeast asia	LOC
issue-248	56	11	malaysia	GPE
issue-248	56	12	philippines	GPE
issue-248	56	13	kenya	GPE
issue-248	59	1	1	CARDINAL
issue-248	59	2	finland	GPE
issue-248	59	3	397	CARDINAL
issue-248	59	4	slovakia	GPE
issue-248	60	1	one	CARDINAL
issue-248	60	2	philippines	GPE
issue-248	60	3	canada	GPE
issue-248	60	4	bulgaria	GPE
issue-248	60	5	croatia	GPE
issue-248	60	6	great britain	GPE
issue-248	60	7	italy	GPE
issue-248	60	8	slovakia	GPE
issue-248	60	9	malaysia	GPE
issue-248	60	10	kenya	GPE
issue-248	61	1	1	CARDINAL
issue-248	66	1	british	NORP
issue-248	67	1	1	CARDINAL
issue-248	70	1	2 01 3	DATE
issue-248	73	1	2 01 3	DATE
issue-248	74	1	la	GPE
issue-248	74	2	2 01 4	DATE
issue-248	78	1	k uk ec	ORG
issue-248	78	2	2 01 2	DATE
issue-248	78	3	ia	GPE
issue-248	78	4	20 11	DATE
issue-248	78	5	sl ov ak ia	ORG
issue-248	79	1	az ov	PERSON
issue-248	80	1	ih ay lo va	PERSON
issue-248	80	2	2 01 4	DATE
issue-248	82	1	2 01 5	DATE
issue-248	83	1	2 01 4	DATE
issue-248	83	2	al ay sia	PERSON
issue-248	84	1	j.  k ar	PERSON
issue-248	86	1	ga	ORG
issue-248	86	2	2 01 2	DATE
issue-248	86	3	k en ya	PERSON
issue-248	95	1	+ 1	DATE
issue-248	98	1	+ + 2	DATE
issue-248	98	2	+ 1	DATE
issue-248	101	1	+ 1 6	DATE
issue-248	104	1	baltic journal	ORG
issue-248	104	2	274	CARDINAL
issue-248	105	1	3	CARDINAL
issue-248	105	2	4	CARDINAL
issue-248	105	3	2017	CARDINAL
issue-248	107	1	finland	GPE
issue-248	107	2	wiedemann	ORG
issue-248	107	3	2014	DATE
issue-248	108	1	less than 5%	PERCENT
issue-248	108	2	mayr, 2011	ORG
issue-248	108	3	22%	PERCENT
issue-248	108	4	croatian	NORP
issue-248	108	5	šestanjperić & kukec	ORG
issue-248	108	6	2012	DATE
issue-248	110	1	canadian	NORP
issue-248	110	2	armitage & webb	ORG
issue-248	110	3	2013	DATE
issue-248	111	1	l. broccardo	PERSON
issue-248	111	2	2014	DATE
issue-248	111	3	italy	GPE
issue-248	111	4	h. rufino	PERSON
issue-248	111	5	2015	DATE
issue-248	111	6	philippines	GPE
issue-248	111	7	k. ahmed	PERSON
issue-248	111	8	2014	DATE
issue-248	111	9	malaysia	GPE
issue-248	112	1	british	NORP
issue-248	112	2	cvp analysis	ORG
issue-248	112	3	prowle &	ORG
issue-248	112	4	2013	DATE
issue-248	113	1	italy	GPE
issue-248	113	2	2014	DATE
issue-248	114	1	one	CARDINAL
issue-248	117	1	l. broccardo	PERSON
issue-248	117	2	2014	DATE
issue-248	117	3	italy	GPE
issue-248	117	4	74%	PERCENT
issue-248	117	5	90%	PERCENT
issue-248	117	6	92%	PERCENT
issue-248	117	7	30%	PERCENT
issue-248	117	8	4	CARDINAL
issue-248	117	9	40%	PERCENT
issue-248	117	10	46%	PERCENT
issue-248	119	1	k. ahmad	PERSON
issue-248	119	2	malaysia	GPE
issue-248	119	3	l. broccardo	PERSON
issue-248	119	4	italy	GPE
issue-248	119	5	d. wiedemann	GPE
issue-248	119	6	finland	GPE
issue-248	119	7	s. kukec	PERSON
issue-248	119	8	croatia	GPE
issue-248	119	9	g. lowth	PERSON
issue-248	119	10	britain	GPE
issue-248	119	11	m. lucas	PERSON
issue-248	119	12	britain	GPE
issue-248	119	13	l. mikhaylova	PERSON
issue-248	119	14	bulgaria	GPE
issue-248	119	15	e. papazov	PERSON
issue-248	119	16	bulgaria	GPE
issue-248	119	17	m. prowle	PERSON
issue-248	119	18	britain	GPE
issue-248	121	1	five	CARDINAL
issue-248	121	2	five	CARDINAL
issue-248	122	1	2	CARDINAL
issue-248	127	1	asian	NORP
issue-248	127	2	rufino	NORP
issue-248	127	3	2015 & ahmad	DATE
issue-248	127	4	2014	DATE
issue-248	128	1	british	NORP
issue-248	128	2	prowle &	ORG
issue-248	128	3	2013	DATE
issue-248	129	1	croatian	NORP
issue-248	129	2	2012	DATE
issue-248	131	1	baltic journal of economic	ORG
issue-248	131	2	275	CARDINAL
issue-248	132	1	3	CARDINAL
issue-248	132	2	4	CARDINAL
issue-248	132	3	2017	CARDINAL
issue-248	134	1	ukrainian	NORP
issue-248	135	1	4	CARDINAL
issue-248	135	2	lviv	GPE
issue-248	135	3	ukraine	GPE
issue-248	137	1	2	CARDINAL
issue-248	145	1	la	GPE
issue-248	148	1	s.  k	PERSON
issue-248	149	1	k uk ec	ORG
issue-248	149	2	ia	GPE
issue-248	150	1	ov ak ia	ORG
issue-248	151	1	az ov	PERSON
issue-248	151	2	ih ay lo va	PERSON
issue-248	156	1	al ay sia	PERSON
issue-248	157	1	1	CARDINAL
issue-248	157	2	4 5	DATE
issue-248	157	3	2	CARDINAL
issue-248	157	4	3 5 x x	QUANTITY
issue-248	157	5	4	CARDINAL
issue-248	157	6	3	CARDINAL
issue-248	157	7	4 x	QUANTITY
issue-248	157	8	1 x 2 2	QUANTITY
issue-248	157	9	4	CARDINAL
issue-248	157	10	2 x x x	QUANTITY
issue-248	157	11	5	CARDINAL
issue-248	157	12	2 x	QUANTITY
issue-248	157	13	1 3 3 2 6	TIME
issue-248	157	14	1 x	QUANTITY
issue-248	157	15	1 3 1 7	DATE
issue-248	158	1	kaizen	PERSON
issue-248	158	2	2 x	QUANTITY
issue-248	158	3	8	CARDINAL
issue-248	159	1	5	CARDINAL
issue-248	159	2	2	CARDINAL
issue-248	159	3	9	CARDINAL
issue-248	160	1	3	CARDINAL
issue-248	160	2	1 10	DATE
issue-248	161	1	4	CARDINAL
issue-248	161	2	11	CARDINAL
issue-248	162	1	5	CARDINAL
issue-248	162	2	3	CARDINAL
issue-248	162	3	12	CARDINAL
issue-248	163	1	3	CARDINAL
issue-248	163	2	4	CARDINAL
issue-248	163	3	4	CARDINAL
issue-248	163	4	13	CARDINAL
issue-248	164	1	1 x	QUANTITY
issue-248	164	2	1	CARDINAL
issue-248	164	3	14	CARDINAL
issue-248	164	4	zero	CARDINAL
issue-248	164	5	3	CARDINAL
issue-248	164	6	15	CARDINAL
issue-248	165	1	4 3 x x x	QUANTITY
issue-248	165	2	2 x	QUANTITY
issue-248	165	3	16	CARDINAL
issue-248	166	1	1 1 1 x	QUANTITY
issue-248	166	2	17	CARDINAL
issue-248	167	1	2 x	QUANTITY
issue-248	167	2	3	CARDINAL
issue-248	167	3	18	CARDINAL
issue-248	169	1	1 x x	QUANTITY
issue-248	169	2	19	CARDINAL
issue-248	169	3	5 4 x x	QUANTITY
issue-248	169	4	4 4 x 20	QUANTITY
issue-248	170	1	cvp	ORG
issue-248	170	2	2	CARDINAL
issue-248	170	3	3 x	QUANTITY
issue-248	170	4	4 3	CARDINAL
issue-248	170	5	21	CARDINAL
issue-248	170	6	5 x x x x x x	QUANTITY
issue-248	170	7	22	CARDINAL
issue-248	171	1	1 4 x x	QUANTITY
issue-248	171	2	5 x	QUANTITY
issue-248	171	3	23	CARDINAL
issue-248	172	1	4 4 x x x x	QUANTITY
issue-248	172	2	24	CARDINAL
issue-248	172	3	5	CARDINAL
issue-248	172	4	5 x	QUANTITY
issue-248	172	5	3 x 4 x	QUANTITY
issue-248	172	6	25	CARDINAL
issue-248	172	7	5	CARDINAL
issue-248	172	8	5 x x x	QUANTITY
issue-248	172	9	26	CARDINAL
issue-248	173	1	5	CARDINAL
issue-248	173	2	5 5	CARDINAL
issue-248	173	3	5	CARDINAL
issue-248	173	4	27	CARDINAL
issue-248	174	1	3 x	QUANTITY
issue-248	174	2	28	CARDINAL
issue-248	175	1	29	CARDINAL
issue-248	176	1	2	CARDINAL
issue-248	176	2	five	CARDINAL
issue-248	176	3	1	CARDINAL
issue-248	176	4	1-19%	PERCENT
issue-248	176	5	2	CARDINAL
issue-248	176	6	20-39%	PERCENT
issue-248	176	7	3	CARDINAL
issue-248	176	8	40-59%	PERCENT
issue-248	176	9	4	CARDINAL
issue-248	176	10	60-79%	PERCENT
issue-248	176	11	5	CARDINAL
issue-248	176	12	80-100%	PERCENT
issue-248	177	1	baltic journal	ORG
issue-248	177	2	276	CARDINAL
issue-248	178	1	3	CARDINAL
issue-248	178	2	4	CARDINAL
issue-248	178	3	2017	DATE
issue-248	179	1	fifty-five	CARDINAL
issue-248	180	1	five	CARDINAL
issue-248	180	2	i. general data	ORG
issue-248	186	1	five	CARDINAL
issue-248	186	2	three	CARDINAL
issue-248	186	3	3	CARDINAL
issue-248	187	1	5	CARDINAL
issue-248	187	2	one	CARDINAL
issue-248	187	3	three	CARDINAL
issue-248	189	1	29	CARDINAL
issue-248	189	2	10	CARDINAL
issue-248	189	3	one	CARDINAL
issue-248	190	1	13	CARDINAL
issue-248	190	2	three	CARDINAL
issue-248	190	3	one	CARDINAL
issue-248	192	1	daily	DATE
issue-248	192	2	19	CARDINAL
issue-248	192	3	16	CARDINAL
issue-248	192	4	2	CARDINAL
issue-248	192	5	4	CARDINAL
issue-248	192	6	1	CARDINAL
issue-248	192	7	18	CARDINAL
issue-248	193	1	34.5%	PERCENT
issue-248	194	1	one month	DATE
issue-248	196	1	56.4%	PERCENT
issue-248	196	2	12.7%	PERCENT
issue-248	196	3	27.3%	PERCENT
issue-248	197	1	3	CARDINAL
issue-248	197	2	3	CARDINAL
issue-248	198	1	4	CARDINAL
issue-248	200	1	3	CARDINAL
issue-248	200	2	first	ORDINAL
issue-248	201	1	second	ORDINAL
issue-248	202	1	third	ORDINAL
issue-248	203	1	baltic journal	ORG
issue-248	203	2	277	CARDINAL
issue-248	204	1	3	CARDINAL
issue-248	204	2	4	CARDINAL
issue-248	204	3	2017	CARDINAL
issue-248	205	1	30	CARDINAL
issue-248	205	2	two	CARDINAL
issue-248	205	3	13	CARDINAL
issue-248	206	1	10	CARDINAL
issue-248	206	2	7	CARDINAL
issue-248	207	1	7	CARDINAL
issue-248	207	2	three	CARDINAL
issue-248	208	1	only one	CARDINAL
issue-248	208	2	43.6%	PERCENT
issue-248	209	1	second	ORDINAL
issue-248	209	2	52.7%	PERCENT
issue-248	209	3	ukrainian	NORP
issue-248	209	4	16	CARDINAL
issue-248	209	5	45.5%	PERCENT
issue-248	210	1	only two	CARDINAL
issue-248	210	2	seven	CARDINAL
issue-248	212	1	two	CARDINAL
issue-248	212	2	four	CARDINAL
issue-248	212	3	one	CARDINAL
issue-248	212	4	three	CARDINAL
issue-248	213	1	five	CARDINAL
issue-248	213	2	two	CARDINAL
issue-248	214	1	51.1%	PERCENT
issue-248	214	2	21.3%	PERCENT
issue-248	215	1	18	CARDINAL
issue-248	215	2	two	CARDINAL
issue-248	215	3	10	CARDINAL
issue-248	215	4	three	CARDINAL
issue-248	215	5	3	CARDINAL
issue-248	217	1	third	ORDINAL
issue-248	218	1	four	CARDINAL
issue-248	221	1	first	ORDINAL
issue-248	222	1	daily	DATE
issue-248	222	2	once per month	DATE
issue-248	224	1	second	ORDINAL
issue-248	225	1	only one	CARDINAL
issue-248	226	1	30	CARDINAL
issue-248	227	1	third	ORDINAL
issue-248	231	1	lviv	GPE
issue-248	231	2	baltic journal	ORG
issue-248	231	3	278	CARDINAL
issue-248	232	1	3	CARDINAL
issue-248	232	2	4	CARDINAL
issue-248	232	3	2017	CARDINAL
issue-248	233	1	6	CARDINAL
issue-248	233	2	lviv	GPE
issue-248	245	1	ahmad	PERSON
issue-248	245	2	k.	PERSON
issue-248	245	3	2014	DATE
issue-248	246	1	malaysian	NORP
issue-248	247	1	asian	NORP
issue-248	247	2	10(2	DATE
issue-248	247	3	236–249	CARDINAL
issue-248	248	1	armitage	ORG
issue-248	248	2	h.m.	GPE
issue-248	248	3	webb, a. (	ORG
issue-248	248	4	2013	DATE
issue-248	249	1	canadian	NORP
issue-248	250	1	2013	DATE
issue-248	251	1	2014	DATE
issue-248	252	1	italian	NORP
issue-248	253	1	management & applied economics	ORG
issue-248	253	2	4(4	PRODUCT
issue-248	253	3	1–16	CARDINAL
issue-248	254	1	chernelevskyy	ORG
issue-248	254	2	l.	GPE
issue-248	254	3	2003	DATE
issue-248	256	1	3	CARDINAL
issue-248	256	2	21–22	CARDINAL
issue-248	257	1	denga	ORG
issue-248	257	2	s.m.	GPE
issue-248	257	3	2007	DATE
issue-248	259	1	s.i.	PERSON
issue-248	259	2	2013	DATE
issue-248	263	1	2	CARDINAL
issue-248	263	2	68–70	CARDINAL
issue-248	264	1	gogol t.a.	PERSON
issue-248	264	2	2014	DATE
issue-248	266	1	lozovyy v.m.	PERSON
issue-248	266	2	384	CARDINAL
issue-248	267	1	karanja	PERSON
issue-248	267	2	mwangi	PERSON
issue-248	267	3	e.	GPE
issue-248	267	4	nyaanga	GPE
issue-248	267	5	2012	DATE
issue-248	268	1	kenya	GPE
issue-248	269	1	bnwwp8	PERSON
issue-248	269	2	s.o.	GPE
issue-248	269	3	2007	DATE
issue-248	271	1	3	CARDINAL
issue-248	271	2	23	CARDINAL
issue-248	271	3	245–253	CARDINAL
issue-248	272	1	lucas	PERSON
issue-248	272	2	m.	PERSON
issue-248	272	3	m.	PERSON
issue-248	272	4	g.	PERSON
issue-248	272	5	2013	DATE
issue-248	273	1	uk	GPE
issue-248	274	1	61(6	CARDINAL
issue-248	274	2	13	DATE
issue-248	275	1	lymonova	GPE
issue-248	275	2	е.м.	GPE
issue-248	275	3	2005	DATE
issue-248	277	1	2	CARDINAL
issue-248	277	2	80–82	CARDINAL
issue-248	278	1	mayr	PERSON
issue-248	278	2	s.	PERSON
issue-248	278	3	2011	DATE
issue-248	279	1	slovakia	GPE
issue-248	280	1	1th	ORDINAL
issue-248	280	2	banja luka	PERSON
issue-248	281	1	baltic journal of economic	ORG
issue-248	281	2	279	CARDINAL
issue-248	282	1	3	CARDINAL
issue-248	282	2	4	CARDINAL
issue-248	282	3	2017	CARDINAL
issue-248	282	4	n.i.	GPE
issue-248	282	5	2015	CARDINAL
issue-248	284	1	4	CARDINAL
issue-248	284	2	377–384	CARDINAL
issue-248	284	3	l.m.	GPE
issue-248	284	4	krasnovska	GPE
issue-248	284	5	n.v.	GPE
issue-248	284	6	2017	CARDINAL
issue-248	286	1	1(34	DATE
issue-248	287	1	papazov	ORG
issue-248	287	2	e.	GPE
issue-248	287	3	mihaylova	GPE
issue-248	287	4	l.	GPE
issue-248	287	5	2014	DATE
issue-248	288	1	bulgarian	NORP
issue-248	289	1	8th	ORDINAL
issue-248	289	2	bucharest	ORG
issue-248	289	3	321–327	CARDINAL
issue-248	290	1	rufino	ORG
issue-248	290	2	h.d.	GPE
issue-248	290	3	2015	CARDINAL
issue-248	292	1	4(1	DATE
issue-248	292	2	55	CARDINAL
issue-248	293	1	t.	GPE
issue-248	293	2	kukec	GPE
issue-248	293	3	2012	DATE
issue-248	294	1	nord-western croatia	ORG
issue-248	295	1	t.	GPE
issue-248	295	2	2006	DATE
issue-248	297	1	2	CARDINAL
issue-248	297	2	49–54	CARDINAL
issue-248	297	3	wiedemann	ORG
issue-248	297	4	d.	GPE
issue-248	297	5	2014	DATE
issue-248	299	1	rantalinna	PERSON
issue-248	300	1	управленческого учета на малых предприятиях	ORG
issue-248	300	2	в украине аннотация	FAC
issue-248	301	1	целью работы	ORG
issue-248	301	2	управленческого учета на малых предприятиях	ORG
issue-248	301	3	в украине.	FAC
issue-248	302	1	опросы о состоянии управленческого	ORG
issue-248	302	2	учета проводились	GPE
issue-248	302	3	с руководителем	ORG
issue-248	302	4	анкет на их	ORG
issue-248	302	5	электронную почту	ORG
issue-248	302	6	для самостоятельного	PERSON
issue-248	303	1	выборка	ORG
issue-248	304	1	и	DATE
issue-248	305	1	результаты	PERSON
issue-248	306	1	изучение	PERSON
issue-248	306	2	наработок украинских ученых и	ORG
issue-248	306	3	управленческого учета на малых предприятиях	ORG
issue-248	306	4	выделить	ORG
issue-248	307	1	опроса первого	GPE
issue-248	307	2	для	DATE
issue-248	307	3	что	ORG
issue-248	307	4	для руководителя	GPE
issue-248	307	5	при принятии управленческих решений	PERSON
issue-248	307	6	в неделю	LOC
issue-248	307	7	отчетности	GPE
issue-248	307	8	аналитическая информация	PERSON
issue-248	307	9	полученная на	ORG
issue-248	307	10	методов управленческого	ORG
issue-248	307	11	и нефинансовые	GPE
issue-248	307	12	принятии управленческих решений	PERSON
issue-248	308	1	результаты	NORP
issue-248	308	2	ведения управленческого	PERSON
issue-248	308	3	что с	PERSON
issue-248	308	4	используют информацию	GPE
issue-248	308	5	полученную на	ORG
issue-248	308	6	оперативного и стратегического управленческого учета	ORG
issue-248	309	1	уровень их внедрения	GPE
issue-248	309	2	большинстве малых предприятий используют	ORG
issue-248	309	3	один	ORG
issue-248	309	4	оперативного и стратегического управленческого учета	ORG
issue-248	310	1	также отметим	PERSON
issue-248	310	2	что количество	PERSON
issue-248	310	3	методов управленческого	ORG
issue-248	310	4	учета	GPE
issue-248	310	5	выше на малых предприятиях	ORG
issue-248	310	6	учредителями	GPE
issue-248	310	7	среднее количество работников	ORG
issue-248	310	8	30	CARDINAL
issue-248	311	1	затраты	PERSON
issue-248	311	2	и времени	PERSON
issue-248	311	3	и	DATE
issue-248	311	4	ведение управленческого	ORG
issue-248	311	5	его использования на	GPE
issue-248	311	6	результаты	NORP
issue-248	311	7	третьего этапа	GPE
issue-248	311	8	причины отказа и организация управленческого	ORG
issue-248	312	1	большинстве малых предприятий	ORG
issue-248	312	2	использования управленческого учета	ORG
issue-248	312	3	не отрицают	ORG
issue-248	312	4	определяют	DATE
issue-248	312	5	управленческого учета	GPE
issue-248	312	6	применение которых	PERSON
issue-248	314	1	что на малых предприятиях составляющей информационного	ORG
issue-248	314	2	полученная на	ORG
issue-248	314	3	методов и инструментов управленческого учета	ORG
issue-248	315	1	уровень их	GPE
issue-248	316	1	поэтому	ORG
issue-248	316	2	в проведении	GPE
issue-248	316	3	высших	PERSON
issue-248	316	4	учебных	GPE
issue-248	316	5	тренингов или семинаров	PERSON
issue-248	316	6	руководителей малых предприятий	ORG
issue-248	316	7	применения различных	ORG
issue-248	318	1	полученные	PERSON
issue-248	318	2	результаты	NORP
issue-248	318	3	управленческого учета	ORG
issue-248	318	4	для	GPE
issue-248	318	5	субъектов малого	ORG
issue-248	318	6	и	DATE
issue-248	318	7	практике	GPE