A regional development is activating the sector of small and medium enterprises and local and is developing new initiatives supporting relieving the unemployment in the total economy and individual regions. In the market economy whereas formed this sector is performing the complementary function towards large firms and the public sector as well as constitutes the back cooperative and assisting functioning of large corporations. They think that small and medium-sized enterprises can gain an advantage above large entities, peculiarly in situations of the quickness to respond to the changing environment, of opening for exploiting the innovation, simple entering the corporate negotiations, enterprising using chances of different type and market chances, fast flows of information. Presenting a MSP character sketch is a purpose of this study wedlug Accounting Act being in force, structure of areas of activity and the evaluation of chosen results finasowychi with determining their impact on development.