Eszterházy Károly College Faculty of Natural Sciences
Company(companies) is any self-connected market legally defined economic organization, which has profit oriented economic strategy and its main activity is to perform production(income generation) in statistical sense.
The definition of small and medium-sized companies is established by law 2004th XXXIV. which is about their development support, contained in this specification conforms to European Commission 96/280/EC and 2003/361/EC number of recommendations about the definition micro small and medium sized companies. The delimitation of small and medium sized companies, as it passed the legislation, regulation 2005th January 1, enters into force:
"(1) SME is defined as a company which: a) is less than 250 total staff, and b) an annual net turnover does not exceed HUF equivalent of EUR 50 million, or an annual balance sheet total not exceeding the equivalent of EUR 43 million HUF.
(2) Within the SME category, a small company is defined as an enterprise which
a) total number of employees is less than 50, and
b) an annual net turnover or balance sheet total does not exceed the equivalent of EUR 10 million HUF.
(3) Within the SME category, a micro-company is defined as an enterprise which
a) total number of employees is less than 10, and
b) an annual net turnover or balance sheet total does not exceed the equivalent of EUR 2 million HUF.
(4) Does not qualify as an SME a company, which is shared by the state or local government, directly or indirectly - based capital or voting rights - either separately or together, more than 25%. "
It is relevant requirement, required by law, that the CSO and the APEH data may be provided in small and medium-sized companies should be distinguished by size of workforce size. Before joining the European Union, in Hungary, the existing definition of SMEs varies significantly, compared to the one which come into force at 2005th January 1. The new law increased the micro, small and medium-sized companies balance sheet total of the annual net income limits. Due to the new regulation we should study the relation between small and medium sized companies, and this distinction should be made based on individual, partner and linked companies.
The SME policy is an integral part of the micro, small and medium-sized companies described above, the determination of definition. The European Commission, in order to provide a broad framework for small and medium-sized companies development measures, programs, already in 1996, the uniform definitions is recommended for small and medium-sized companies with, then this definition, - having regard to the period during economic developments that took place, adapted by 2005 achieved a degree of development. The general definition of small and medium size companies in all European Union member countries, has been introduced.