In the analysis of management of financial resources, entrepreneurship is an important method of determining and monitoring the working assumptions, the establishment of measuring points of the process of management and financial management of SMEs. In the process it is very important to have an objective and impartial approach to obtaining quantitative and qualitative information required for management in the enterprise. Equally important is the efficient cooperation of managers in the enterprise with accountants, auditors and consultants, of which largely depends on the success of entrepreneurship in national level.