Controlling in the practice of the SMEs

Abstract

Small and medium enterprises play a important role in the most of the economics.But there are management issues that can appear in SMEs, and even more serious problems can arise. This may be because of the lack of internal control in SMEs. My thesis will present an analysis of the impact that internal control will have on SMEs.I will introduce the history of controlling ,then analysis of its development in SMEs in my own country.