Malé a stredné podniky sú v transformujúcich sa krajinách považované za stabilizačný faktor, ktorý prispieva k riešeniu ekonomických, politických a spoločenských problémov. Práve tieto podniky sú v trhovej ekonomike považované za najpružnejšie a najefektívnejšie.
Malé a stredné podniky sú tie, ktoré nemajú verejne obchodovateľné akcie a v ich prípade neexistuje záujem zo strany spoločnosti, štátu či akcionárov, aby prezentovali účtovné výkazy podľa plnej verzie IAS/IFRS. Inak povedané, ide o spoločnosti, ktoré nespravujú majetok širokého okruhu subjektov – verejnosti, a účel účtovnej závierky je takpovediac všeobecný. Znamená to teda, že nemajú žiadnu ďalšiu povinnosť poskytnúť podrobnejšie informácie iným subjektom (okrem tých s ktorými spolupracujú).
V roku 2003 Európska komisia vydala odporučenie 2003/361/361/EC, ktoré obsahuje novú definíciu malých a stredných podnikov so zámerom posilniť ich konkurencieschopnosti. V členských krajinách EÚ v stúpilo do platnosti k 1.1.2004. Novo definované hranice berú do úvahy rast cien a produktivity práce. Prahové hodnoty sú dané počtom pracovníkov, veľkosťou ročného obratu a celkovou výškou aktív.
Definícia malých a stredných podnikov z roku 2005
Od 1. januára 2005 je v platnosti nová európska definícia MSP, ktorá má zlepšiť podnikateľské prostredie v EÚ, najmä uľahčiť prístup podnikateľov ku kapitálu vo všetkých fázach ich pôsobnosti.
Nedodržanie GDPR stálo malé firmy vysoké sankcie
Nové nariadenie GDPR z roku 2018 zaviedlo na Slovensku predovšetkým jednotnú právnu úpravu ochrany osobných údajov v celej EÚ. Úrady vykonali v roku 2019 viaceré kontroly na správu osobných údajov v malých spoločnostiach. Vo viac ako polovici ustanovili aj následné sankcie. Pre malé a stredné spoločnosti je vhodné vypracovať dokumentáciu GDPR formou outsourcingu. Takúto službu poskytuje napríklad spoločnosť Safedata.sk. Nariadenie GDPR sa začalo uplatňovať rovnako v celej Európskej únii od 25. mája 2018.
Malé a stredné podniky hrajú v európskej ekonomike kľúčovú úlohu. Sú nesporným zdrojom voľných pracovných miest, inšpirujú podnikateľského ducha a víziu a tak sú mimoriadne priaznivými stimulátormi konkurencie a zamestnanosti v Európe. V rozšírenej EÚ existuje približne 23 miliónov mikro, malých a stredných podnikateľov, ktorí poskytujú 75 miliónov pracovných miest a tak predstavujú 99% všetkých európskych podnikov. Podobná situácia je aj na Slovensku, kde cca 99% tvoria MSP, pričom takmer 81% podnikateľských subjektov má do 10 zamestnancov. Ich schopnosť vytvárať, rozvíjať aplikovať, či adaptovať nové technológie je unikátne.
Počet zamestnancov je najčastejším, ale zároveň aj najpremenlivejším kritériom pre určenie veľkosti podniku. Do kategórie mikropodnikov patria spoločnosti s menej než 9 zamestnancami, ktoré majú obrat a/alebo výšku aktív do 2mil. EUR. Za malý podnik je považovaný podnik s menej než 50 zamestnancami a obratom a/alebo výškou aktív do 10mil. EUR. Stredný podnik je podnik s menej než 250 zamestnancami, obratom menším než 50mil. EUR a/alebo výškou aktív menšou alebo rovnou 43 mil. EUR. V definícii stále zostáva podmienka, že iný subjekt nesmie mať v malých a stredných podnikoch viac ako 25% akcií alebo hlasovacích práv.
140 thoughts to “Vymedzenie, funkcie a finančné zdroje malých a stredných podnikov”
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