Małe i średnie przedsiębiorstwa na świecie oraz w Polsce – klasyfikacja i definicja
SME in the world and in Poland – definition and classification

Summary/Abstract: There is no universal definition of SME, although there has been a push for countries to adopt similar definitions to enhance comparability. International comparisons of the SME economic contribution are often difficult to make because of the different methods central statistical agencies use to collect and communicate firm-level data. This article presents and proposes a new definition of SME which might be used in Polish accounting and bookkeeping regulations.

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