The monograph was taken about the conditions of the functioning and development of small and medium-sized companies in Poland and Ukraine. There is considerable disparity between the development of this segment of companies in both countries. Presented are different views on these conditions, both from the perspective of enterpreneurs Polish and Ukrainian. They are formulated various recommendations on how to stimulate the development of SMEs in both countries. The book is a joint work of employees of the Higher School of Banking in Wroclaw and the National Mining University in Dnipro. The book shows the multifaceted development and issues related to the functioning of the SME sector in Poland and Ukraine, and shows the determinants of development in the future.