The thesis "The possibilities of application of management accounting components into the small size companies (on the example of a concrete company)" engages in the question, whether it were possible to identify components of management accounting, that would be applicable in the small size companies. The first part focuses on the introduction of the company, on the market company operates on and on the general characteristics of the small and mid-size companies. It provides information on the company performance and identifies a need of the introduction of accrual principle into the company's accounting. The next part deals with the discrete features of the proposed performance management system. It answers the question, whether to orientate the system primarily on performance or responsibility, designs the appropriate calculation system and the basic system of plans and budgets. Later, it focuses on the existing organizational structure and the definition of the structure of the responsibility centers. In the last part, there can be found a proposal of the management profit and lost statements as of the basic statements providing the information on the partial as well as overall performance measurement.

The subject of my dissertation "Financial resources of small and medium enterprises" is the question of small and medium enterprises and their financial resources. I chose one textile factory for my analysis. There are supportive pragrammes mentioned in this part of my dissertation. The graduation thesis is devided to three parts. The first one is focused on definitions -- enterprise, enterpriser, legal form. In this chapter is definition of small and medium enterprises (SME) according to EU directive. We find there the advantages and disadvantages of SME, too. The second part attends to clasify financing posssibilities. We know own, external and alternative financial resources. In the last chapter of my dissertation we can find analysis of financial resources of particular textile factory Sintex, a. s.

Inter-municipal co-operation (IMC) is one of the most challenging forms of co-operation between local authorities. If municipalities need to co-operate, isn't it because they are too small. And if they are too small, why not amalgamate then? IMC is often seen -- and feared -- as a first step towards amalgamation, or a bad compromise after the failure to amalgamate. It shouldn't. Across Europe, the reasons for inter-municipal co-operation vary to a considerable extent. And they are not necessarily linked to the excessive (for some) fragmentation of the municipal chart. Inter-municipal cooperation offers a serious way forward. It is not an easy option; it can be complex and it carries risk. But it has the potential to deliver significant advantages to all municipalities, both large and small.

The thesis deals with the budgetary process and with the specific situation of small municipalities. The small municipalities are defined to be municipalities with less than one thousand residents, which are not further divided into individual departments. The budgetary process is outlined based on an example of a particular municipality in the region of Karlovy Vary. At the same time some differences compared to the previous development are highlighted as in 2009 the economic position of the local municipalities was affected by the impacts of the financial crisis. Finally, the recommendations are provided both to the particular municipality and to the general approach to the budgetary process as such.

The diploma thesis deals with the topic of supporting small and medium-sized enterprises. The objective of the thesis is to compile a summary of institutions concerned with business support in Czech Republic and Slovak Republic and compare certain types of business support in both countries. The first chapter clarifies the basic terms, shows definitions of micro, small and medium-sized companies according to different institutions and explains how small and medium-sized companies contribute to the economy of Czech Republic. The second chapter deals with institutions that are concerned with business support and support programmes financed from a state budget in Czech Republic and in Slovak Republic. Particular institutions provide enterprises with informational, material and financial support and are focused differently according to the purpose of their foundation, specific business segment they deal with or activities they perform or services that they provide. The third chapter is focused on business support from the European Union. The most important business support programme in Czech Republic is Operational Programme Enterprise and Innovation and in Slovak Republic Operational Programme Competitiveness and Economic Growth so the greatest attention is oriented on these two programmes. The fourth chapter deals with certain types of business support and compares their focus and results in Czech Republic and Slovak Republic. The comparison is made between particular types of support (e. g. indirect support, microloans), between specific groups of entrepreneurs (e. g. businesswomen, starting entrepreneurs) and particular business activities (e. g. export, business presentation). The conclusion reviews the results of the thesis and gives an advice which country has more favourable conditions for starting a business.

The study presents a business plan for a firm which offers fishing services. The study consist of a theoretical part and a practical part. In the theoretical section the small and medium enterprises are specified, especially the family business and there are characteristics of the form, structure and terms of the business plan. The practical section focuses on elaboration of the business plan for the particular firm. It includes description of all activities, market analysis, financial plan, SWOT analysis, break-even point analysis and potential risks. As a result the study provides an examination of a feasibility of the business plan.

This thesis aims to explore concrete ways of application of internet marketing for promotion of a small service oriented business-to-business (B2B) company in broader context of the so-called new economy. To support the validity of the presented applications the thesis first draws on well-established theory of marketing concepts. In the second part of the paper, the role of internet marketing in business strategy of small and medium sized enterprises is explored. The thesis then continues with detailed description of particular tools of internet marketing and discusses their relevance and most appropriate application in the chosen field. In the application part of this thesis, the tools of Google Search Engine Marketing, which are perceived as the most efficient agent of small business promotion, are field-tested in a real small business promotion campaign. Finally, the thesis concludes with discussion of possibilities of future development in the field of internet marketing and sums up the overall findings of this paper. Throughout this thesis, the examined new technologies are regarded through the lenses of practical experience reported by their users and, at the same time, with consideration to established theoretical framework.

The subject of this thesis is an analysis of factors influencing the growth rate of small and medium enterprises in Europe. The required data was collected from Amadeus database and processed into a panel dataset. Afterwards, the regression parameters of the selected explanatory variables were obtained by means of fixed effects models. Results showed that enterprise growth rate was most significantly influenced by the rate of R&D costs, specifically its annual change in relation to turnover. Growth is also positively influenced by firm's profitability, annual change in intangible assets value and nation's growth rate of GDP. A negative effect on growth connected with solvency ratio was also found, which is consistent with a proposition of the pecking order theory. Once again, validity of Gibrat's Law was confirmed when size variable turned out to be statistically insignificant and slightly negative in addition. Not surprisingly, privately held companies operating in Western Europe showed a bit higher propensity to faster growth than their counterparts.

The aim of the thesis is the implementation of a Controlling System in Gearspect Group s.r.o. company, and its results and contributions to the management of the company. Main contribution of author will be practical application of Controlling Information Systems and generalization of the results for Controlling System Implementation in small-medium sized companies within Czech engineering industry. The central goal of this thesis is to pinpoint the necessity and significance of the successful application of controlling and its instruments in management of a company. This thesis includes the theoretical framework of controlling, literature overview of controlling applied, analysis of current situation and processes in the company, suggesting the optimum implementation of such system, and finally the results in the company that can be further generalized for small-medium sized companies within the Czech engineering industry.

Thesis deals with the use of Competitive Intelligence methods for selected IT company. The main objective of this work is the use of competitive intelligence analysis within the company and the characteristics of the company's competitive environment. Another goal is to identify appropriate information sources to obtain information about the external business environment and tools for monitoring them. The theoretical part of this work comes from the professional literature and focuses on the characteristics of competitive intelligence, and the intelligence cycle, including a description of its phases. Furthermore is mentioned the categorization of information sources and described the tools for collecting and analyzing information on the Internet. Part of theoretical part is a chapter devoted to CI in small and medium-sized companies. The practical part of this thesis deals with designing a system of competitive intelligence for a particular company. The first part includes the evaluation of the current situation in the ICT sector. Next chapter contains useful information sources to track and monitor information. Part of the proposed solution is a proposal profile person responsible for the conduct of CI. Thesis contribution in general involves a practical demonstration of using the CI methods possibilities in small business. From the practical side is the benefit mainly evaluating various analyzes, the conclusions and recommendations drawn from them.