Small and medium enterprises constitute an important part of the whole sector of enterprises, not only due to their number, but also their role in the economy – crucial in many respects. This is a group of entities regarded as important for entrepreneurship, playing a significant role in creation of new jobs, quickly reacting to changes in the socio-economic environment, adjusting their activities to the current market situation and the market needs (local, regional, domestic, and even international) and the gaps appearing therein.