Performance Analysis in SMEs through the Usage of Accounting Information Systems

The aim of the paper deals with research results oriented on the utilization of modern accounting information systems and their impact on the performance in small and medium sized enterprises. To achieve positive economic results from the long term period, to ensure the required profitability and financial stability putting pressure on implementation of information systems and especially accounting information systems, which are being used during the decision making processes in small and medium sized enterprises. Conclusions of research bring new knowledge and suggestions for small and medium sized enterprises, allowing them increase their performance, competitiveness and profitability.