摘要：The issue of optimal company size as well as related efficiency issues have always been a great dilemma for scientists and professionals alike. It is now evident that a bigger size would not result in greater efficiency for all activities. As a result of my research, I point out that to achieve the goals of economic policy – in line with the requirements of the European Union – it should be possible for small and medium enterprises to improve their operational efficiency and boost their profitability. To ensure this, various procedures and methods need to be adapted to this purpose. Companies should be open to the new innovative systems and should incorporate them into their everyday decision-making mechanisms. Effective and rational thinking is essential in the decision-making processes of the managers of small enterprises as well, which can be promoted by adopting a controlling-based approach and implementing controlling functions. My research proved that small and medium enterprises using controlling have a clear competitive advantage over their competitors, and that this competitive advantage becomes more characteristic and pronounced in the long run.
关键词：controlling;small and medium enterprises;profit before tax;examining profitability;efficiency
