MAKING DECISIONS OF FINANCING SMALL AND MIDDLE-SIZED COMPANIES

Mala i srednja poduzeća imaju važnu ulogu u gospodarstvu svake zemlje, ona su pokretač zapošljavanja, razvijaju nacionalne ekonomije, potiču inovacije i konkurentnost više nego velika poduzeća i važan su segment za industriju. Sektor malih i srednjih poduzeća u Republici Hrvatskoj otvara najveći broj radnih mjesta, potiče inovacije i predstavlja veliki značaj za rast i razvoj ekonomije. Udio malih i srednjih poduzeća u Republici Hrvatskoj iznosi 99,7% od ukupno registriranih poduzeća, a prepreke s kojima se suočavaju mala i srednja poduzeća najčešće se odnose na administrativne prepreke, dugotrajne procedure, neefikasnost pravosuđa i problem i otežan pristup financiranju. Literatura koja je prikupljena u svrhu izrade ovog diplomskog rada odnosi se na problematiku malih i srednjih poduzeća te njihovom procesu donošenja odluka prilikom financiranja. U radu su iznesene teorije o značaju malog i srednjeg poduzetništva te prepreke s kojima se suočavaju mala i srednja poduzeća. Problematika ovog diplomskog rada odnosi se na poslovno odlučivanje u malim i srednjim poduzećima te različitim vrstama stilova odlučivanja i procesu donošenja odluka o financiranju, financijskim potrebama malih i sredjih poduzeća, ciljevima financijskog menadžmenta, zadacima financijskih menadžera, ulozi upravljačkog informacijskog sustava u procesu donošenja odluke i dr. U ovom diplomskom radu, opisan je proces donošenja odluka o financiranju malih i srednjih poduzeća i svih procesa koji slijede donošenje odluke, od planiranja do kontrole.Small and middle-sized companies have an important role in the economy of every country, they are the initiator of employment, they develop national economies, encourage innovations and competitiveness more than large companies. They are important segment for industry. In Republic of Croatia, sector of small and middle-sized companies opens the greatest number of work places, encourages innovations and represents great importance for the growth and development of the economy. Percentage of small and middle-sized companies in Croatia, out of all registered companies is 99,7%. The obstacles that those companies face are mostly the ones of administrative nature, long-lasting procedures, inefficiency of the justice system, and the problem of difficult access to finances. Bibliography collected in purpose of writing this thesis, refers to the problems of small and middle-sized companies and their decision making process with financing. This thesis presents theories of the importance of small and middle-sized companies with obctacles that those companies face. The issue of this thesis refers to business decision making in small and middle-sized companies, different sorts of decision making styles and the process of making decisions about finances, financial needs of the companies, the goals of financial management, the tasks of financial managers, the role of managerial informational system in the decision making process, etc. This thesis describes the decision making process of financing small and middle-sized companies and other processes which follow the decision, from planning to control