Abstract

This article is about Lithuanian small and medium business and it. integration problems in EU. There arc many problems for small and medium business: a lack of working capital and business information, absence of competitive business idea, large restraint in business regulation and others. The author explains what is necessary for appropriated conditions for small and medium business and for development it .. practical activities. There are many possible ways to solve problems related with coming integration: to create favorable conditions, to differentiate the governmental attitude of different lays of businessmen, to create a competition environment and orientation for social problems of small and medium business. The author represents a business supporting forms, analyses the financial support of business. E..tablishing a clearcut definition of a small and medium business is no casy task. There is no single definition of what a small and medium business is. The Lithuanian government define a small and medium business as medium-sized enterprises, small enterprises (including micro·enterprises) and natural persons who shall, in the manner prescribed by law, enjoy the right to engage in independent commercial, production, professional or similar activities, including the activities which require a business certificate. According to the “Republic of Lithuania law on small and medium-sized business” a medium sized-enterprise is a firm that meets following conditions: less than 250 employees work in such enterprise and the annual income of the enterprise does not exceed LTL 138 million or the book value of the enterprise’s assets does not exceed LTL 93 million. A small enterprise is a firm that meets following conditions: less than 50 employees work in such enterprise and the annual income of the enterprise dues not exceed LTL 24 million or the book value of the enterprise’s assets does not exceed LTL 17 million. A micro-enterprise shall be a small enterprise which complies with all the following conditions: less than 10 employces work in such enterprise and the annual income of the enterprise does not exceed LTL 7 million or the book value of the enterprise’s assets does not exceed LTL 5 million. In Lithuania small businesses exist in every type of trade, manufacturing, construction and services. In order of importance. however, they arc most important in retail trade, services, wholesale manufacturing.Entrepreneurs in small firms have been so successful at meeting the demands of rapidly changing markets that managers in large corporations have tried to mimic their results. Corporate managers’ attempts have focused on creating small, free-wheeling, innovative units within the traditional, often rigid, company hierarchy. Small firms arc typically more flexible than large firms.

Highlights

  • what is necessary for appropriated conditions for smaJl and medium husiness

  • many possible ways to solve problems related with coming integration

  • in the manner prescribed by law

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Summary

Docentė socialinių mokslų daktarė

Vienas iš svarbiausių strateginių veiksnių, siekiant nepaliaujamo ekonominio augimo, yra civilizuotos verslininkystės formavimas Lietuvoje, visose gamybos šakose, kiekvienoje įmonėje. Kriterijai, kuriais remiantis apibrėžiami smulkaus ir vidutinio verslo subjektai, suderinti su Europos Sąjungos kriterijais, taikomais smulkioms ir vidutinėms imonėms, ir numato ne tik darbuotojų skaičiaus, bet ir imonės maksimalių metinių pajamų arba turimo turto bei imonės savarankiškumo reikalavimus. Priėmus Lietuvos Respublikos smulkaus ir vidutinio verslo plėt­ ros istatymo pakeitimo istatymą jau pateikiamas kitoks mažos imonės supratimas. Vienas iš populiariausių kriterijų apibrėžti smulkų irvidutini verslą yra imo nės darbuotojų skaičius, tačiau objektyviausiai smulkias ir vidutines imones apibūdina šie kriterijai: metinė apyvarta ir kapitalo dydis. Veikė Smulkaus ir vidutinio verslo plėtros istatymas, kuriame SW subjektai buvo apibrėžiami tik pagal vieną kriterijų - darbuotojų skaičių (LRV nutarimas "Dėl smulkaus ir vidutinio verslo plėtros", 2001). Lietuvoje galiojantis SW subjektų apibrė­ žimas pagal darbuotojų skaičiaus ir imonės savarankiškumo kriterijų (maksimali kapitalo vertė, priklausanti vienai ar kelioms bendrai veikiančioms imonėms Lietuvoje, - 50 proc., ES - 25 proc.) neatitiko EK rekomendacijų, be to, buvo neivertinami bendrųjų pajamų ir turto vertės kriterijai. Verslo subjektų k/Qsijikllvimas pagal Lietuvos įstatymus ir Europos Komisijos rekomendacijas

EK rekomendacija
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