Micro, small and medium enterprises
are an important element of economic
growth, both in Romania and other
European Union countries. According to
the European Commission [1], 99 % of all
businesses in the EU are represented by
SMEs, as they are a key factor for
economic growth and employment work.
Thus, they form the largest group of
companies in any country, being the basis
of all economies and having the most
important role. Unfortunately, the most
important issue for the establishment,
progress and sustainability of SMEs is the
access to finance. Given that the main
problem almost any micro, small and
medium enterprise currently face, namely
the shortage of resources, the priority
becomes in finding a solution to reduce
their consumption, in order to ensure
sustainable development of the company