Study grade : 1.
Year of study: 3.
Compulsory module
The aim of the course is to provide basic knowledge about the legislative and economic conditions necessary for the establishment of a company and the possibilities and ways of developing business activities in small and medium-sized enterprises. The course focuses on the process of establishing small and medium-sized enterprises and practical mastery of the methodology for creating the business model in terms of the development of successful business activities. It focuses on the tax and contribution obligations of entrepreneurs and employees in SMEs. It acquaints students with the legislative, program and institutional framework of the support system for small and medium-sized enterprises in Slovakia and in European Union and with the basic approaches to the evaluation of the business environment.
Brief module description
- Definition of small and medium enterprises (hereinafter SMEs) in the Slovak Republic and in the world.
- Family businesses.
- Legislative changes affecting the establishment and development of small and medium-sized enterprises.
- The process of planning and managing small, medium, resp. family business.
- Labor relations in the conditions of SMEs.
- Remuneration of employees in SMEs, job creation.
- Taxation of business entities - selected direct and indirect taxes, legislation governing the field of taxes.
- Health insurance and social security for business entities.
- Financing in small and medium enterprises.
- Evaluation of the quality of the business environment.
- Institutional support for small and medium - sized enterprises.
- Barriers to business development in SMEs.
- Termination of business activity.
