the Purpose of job of the enterprise - profit reception, therefore a management should define a demanded profit level and accordingly to solve, whether to remain enterprise small or to extend to the large. The profit more and has less than risk - in such conditions it is much easier and more convenient to exist. Before the owner of the enterprise it is necessary - to make a difficult problem of the decision concerning interrelation of profit levels and risk and to compare them with personal needs. For a substantiation of these decisions the reliable and timely information is necessary. In this chapter we will consider information requirements of a small-scale business, we will define types of the records representing the information, necessary for decision-making, and also we will describe the monitoring and monitoring system procedures allowing accurately to maintain a course of the enterprise. The purpose of this chapter - to define, what records need to be conducted, and to establish the information system of management adapted for concrete needs. st petersburg cruise