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Czasopismo
2005 | 8 | 2(27) | 131-140
Tytuł artykułu

Micro-sized Enterprise Classification Criteria

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Warianty tytułu
Języki publikacji
PL
Abstrakty
EN
The term micro-sized enterprise relates to a whole class of entities differentiated from the group of small and medium-sized enterprises. The characteristics of that enterprise class depends on the aim of differentiating. There are two major aims including: deep statistical analysis of small and medium-sized enterprise sector and the conducting of small and medium-sized enterprise support projects. The first aim demands the definition of micro-sized enterprise as the statistical research object and the second one - the definition of micro-sized enterprise as the business law subject. The competent use of classification criteria differentiating micro-sized enterprise from small and medium-sized enterprise group is necessary to properly understand statistical data describing structure and changes in that enterprise class and illustrating the importance of micro-sized enterprise in the micro-economic dimension. The competence in classification criteria is also of practical use for the micro-sized enterprise owner since the fulfilment of the criteria is a necessary condition to get access to the national and European Union financial aid. The full list of criteria comprises 6 points: business sector, workers' number, employee number, the degree of independence, legal status, the yearly turnabout or the balance sheet active value. Two first criteria are the basis of the statistical analysis run by GUS (Main Statistical Office) The Parliamentary Act definition is more complicated and includes all the above mentioned points except the second one. That definition is based on the number of workers not the employees. In the Polish business law micro-sized enterprise (its owner) has been defined for the first time in the business freedom act of August 6, 2004. That definition (together with the definitions of small and medium-sized enterprises) has been bounding since May 1, 2002. The definitions are compatible with the classifications present in the European Union law. The present definition recommended by the European Commission (since May, 1, 2005) can be found in the document 'Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises 03/361/EC (Official Journal L 124 of 20 May 2003)'.
Słowa kluczowe
Czasopismo
Rocznik
Tom
8
Numer
Strony
131-140
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
autor
  • T. Katowski, Uniwersytet Gdanski, Katedra Mikroekonomii, ul. Armii Krajowej 119/121, 81-824 Sopot, Poland
Bibliografia
Typ dokumentu
Bibliografia
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CEJSH db identifier
05PLAAAA00571470
Identyfikator YADDA
bwmeta1.element.71b927bc-3d7d-3078-a606-d30cbeefeb2a
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