| Abstract | Mala i srednja poduzeća (MSP) su važan su segment u gospodarstvu država diljem svijeta, što vrijedi i
za zemlje članice Europske unije u kojima čine oko 99 % svih poduzeća. Osnivanje MSP u zemljama
članicama EU regulirano je različitim zakonima, a u Republici Hrvatskoj je zakonska regulativa osnivanja
i poslovanja usklađena s aktima EU. U klasifikaciji poduzeća prema veličini koristi se broj zaposlenih,
godišnji promet i godišnji iznos bilance. Poduzeća u Republici Hrvatskoj se klasificiraju kao mala i srednja
poduzeća prema Zakonu o računovodstvu i Zakonu o poticanju razvoja malog gospodarstva.
Dosadašnja istraživanja uglavnom ukazuju na pristup izvorima financiranju kao jednoj od važnijih
prepreka osnivanju i razvoju MSP sektora. Shvaćajući gospodarsku važnost, vlade država aktivirale su se
u razvijanju različitih programa potpore, a istodobno su i banke proširivale i oblikovale ponudu za
specifične zahtjeve MSP. Bankarski krediti još uvijek su dominantan izvor financiranja za MSP, iako novija
istraživanja, kao što je SAFE anketa i istraživanje HNB-a ukazuju na promjene trendova. U SAFE anketi
ispituje se mišljenje poduzeća, između ostalog i o tome, koliko i koje izvore financiranja koriste i
preferiraju, te koji su problemi s kojima se u poslovanju susreću. Prema odgovorima na pitanje o izvoru
financiranja, MSP u RH se najviše financiraju leasing-om, dok se najmanje financiraju dužničkim
vrijednosnim papirima. S druge strane, u EU se kao izvor financiranja MSP najviše koriste kreditne linije,
bankovna prekoračenja ili prekoračenja kreditne kartice, a baš kao i u RH dužnički vrijednosni papiri se
najmanje koriste. Korištenje bankovnih kredita u RH od 41% je ispod prosjeka EU (48 %). Čak 76 %
poduzetnika u RH i 76 % u EU smatra da im bankovni krediti nisu potrebni u financiranju, a najčešći
razlozi zbog kojih se ne odlučuju na uzimanje kredita su nepotrebnost, visoke cijene i kamate,
nedostupnost, previše papirologije, smanjena kontrola nad poduzećem i nedovoljan kolateral. |
| Abstract (english) | Small and medium-sized enterprises (SMEs) are an important segment in the economy of countries
around the world, which also applies to the member states of the European Union, where they make
up about 99% of all enterprises. The establishment of SMEs in the EU member states is regulated by
various laws, and in the Republic of Croatia, the legal regulations for establishment and business are
harmonized with EU acts. In the classification of companies according to size, the number of
employees, annual turnover and annual balance sheet amount are used. Companies in the Republic of
Croatia are classified as small and medium-sized companies according to the Accounting Act and the
Act on Small Business Development Promotion.
Previous research mainly points to access to sources of financing as one of the most important
obstacles to the establishment and development of the SME sector. Realizing the economic
importance, state governments became active in developing various support programs, and at the
same time banks expanded and shaped the offer for the specific requirements of SMEs. Bank loans are
still the dominant source of financing for SMEs, although recent surveys, such as the SAFE survey and
the CNB survey indicate changes in trends. In the SAFE survey, the opinion of companies is examined,
among other things, about how much and which sources of financing they use and prefer and what are
the problems they face in business. According to the answers to the question about the source of
financing, SMEs in the Republic of Croatia are mostly financed by leasing, while the least financed by
debt securities. On the other hand, credit lines, bank overdrafts or credit card overdrafts are the most
used sources of SME financing in the EU, and debt securities are the least used, just like in the Republic
of Croatia. The use of bank loans in the Republic of Croatia at 41% is below the EU average (48%). As
many as 76% of entrepreneurs in the Republic of Croatia and 76% in the EU believe that they do not
need bank loans for financing, and the most common reasons why they do not decide to take a loan
are unnecessary, high prices and interest rates, unavailability, too much paperwork, reduced control
over the company and insufficient collateral. |
