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The monograph is a comprehensive scientific research, revealing the conceptual approaches to the formation of the system of analysis and management of the financial condition of small and medium-sized businesses. The technique and practice of the complex estimation of the financial condition of economic subjects of small and average level of different spheres of business is presented. The applied system of indicators and methodology of complex assessment, forecasting and management are oriented to the results of development of economy of Russia, separate region and prospects of activity of concrete economic subjects, use of innovation and information technologies in management and economy. The scientific research was conducted on empirical data of small and medium-sized business organizations. However, the scientific results and proposals can be successfully applied by large economic entities, management structures, controlling and regulatory bodies. It is intended for researchers dealing with the problems of management, entrepreneurship, regional analysis and economics, teachers and students of universities, graduate students, undergraduates, practicing economists, managers of all levels and auditors.