According to Johansson & Hjalmarsson (2003) the business advice industry targeting microenterprises, small and medium sized businesses is a multibillion pound activity throughout the world, but little research has been conducted upon the theoretical basis for this field. The content of the advice coming from the advice industry targeting microenterprises is questioned by both micro-entrepreneurs and researchers, according to Johansson (1997), who describes that the use of support services among microenterprises doesn’t answer to their needs. To figure out why the conception of growth advice doesn’t correspond between academics, entrepreneurs and advisors, the research question for this study is – what similarities and differences in content of microenterprise growth advice are there between entrepreneurs, academics and advisors? The purpose of the study is to identify and analyse these areas. This is a qualitative study that will be carried out with an inductive approach and exploratory design. Interviews and focus groups have been conducted with advisors and entrepreneurs, and in addition to this, a literature study has been performed. Further, the contents of business advice have been analysed, and in the final section of this paper conclusions are presented regarding what the conceptions are of microenterprise growth advice among academics, entrepreneurs as well as advisors. By having identified the differences and similarities among these conceptions a general statement about the business advice industry is made; in relation to both empirical findings and the theoretical background of this study.

[pt] A flexibilidade de manufatura tem sido considerada uma vantagem competitiva muito importante para as empresas na atualidade. Considerando que o seu uso efetivo pode exercer influências sobre o nível de diferencial competitivo de uma empresa, neste estudo procurou-se observar de que modo esse importante fator tem sido percebido e efetivado no âmbito de micro e pequenas empresas - MPEs. Desenvolve-se, inicialmente, uma revisão bibliográfica abordando diversos aspectos relacionados à flexibilidade de manufatura, como definição e conceituação, classificação e relacionamento entre dimensões, medição e operacionalização, para definir uma visão consistente e atualizada do tema. E, a partir de um estudo de campo envolvendo cinco MPEs, são desenvolvidas considerações sobre o ambiente competitivo, prioridades gerenciais, importância e efetivação de diferentes dimensões, procurando capturar o posicionamento dessas empresas em relação à flexibilidade de manufatura. / [en] Manufacturing flexibility has been considered one of the most important competitive advantages to the firms nowadays. As the effective use of manufacturing flexibility can influence the competitive level of a firm, this study aims to observe how this important factor has been perceived and used by managers of small enterprises. Initially, a literature review is developed in order to define a consistent and updated view of some aspects of manufacturing flexibility such as definition and conceptualization, classification and relationship between dimensions, measurement and operationalization. Then, based on a field work involving five small enterprises, some patterns related to the competitive environment, to management priorities and to the importance of ten manufacturing flexibility dimensions are identified and show the managers` perspective about these questions in the manufacturing flexibility context. / [es] En la actualidad, la flexibilidad de manufactura es considerada una ventaja competitiva de grande importancia para las empresas. Considerando que el uso efectivo puede ejercer influencias sobre el nível de diferencial competitivo de una empresa, este estudio observa de que modo ese factor ha sido comprendido e implementado en el ámbito de micro y pequeñas empresas - MPEs. Con el objetivo de definir una visión consistente y actualizada del tema, se realiza una revisión bibliográfica que aborda diversos aspectos relacionados a la flexibilidad de manufactura, como definición y conceptuación, clasificación y relación entre dimensiones, medición y operacionalización. A partir de un estudio de campo que comprende cinco MPEs, se desarrollan consideraciones sobre el ambiente competitivo, prioridades gerenciales, importancia y efectivación de diferentes dimensiones, procurando capturar la posición de esas empresas en relación a la flexibilidad de la manufactura.

The subject of this Master´s thesis is the formulation of a business plan with aim to estabilish a concrete microfirm. The theoretical part characterize small and medium enterprises, its importance for national economy, requirements and the procedure of processing the business plan for its foundation. In practical part are applied theoretical findings including important analysis and caluclations supporting defined goal – foundation of manufacturing microfirm

The subjekt of this Master´s thesisis the formulation of the business plan with aim to establish a concrete microfirm. The theoretical part characterize small and medium enterprises,. its impotence to national ekonomy, requirements and the procedure of processing the business plan for its foudation. In practical partare applied theoretical findings incuding important analysis and calculations supporting defined goal – foundation of manufacturing microfirm.

Preparation and creation of a business plan of a small enterprise is a main topic of my diploma thesis. In the thesis key terms related to setting-up of an enterprise are being characterized, as well as theoretical description of a business plan and its structure is being provided. The thesis analyzes the current situation in the particular field of business that influences the setting-up of the enterprise. Finally, the draft business plan of a production company is included.