Bachelor thesis is focused on the assessment of the state-of-the-art and the support of small and medium sized enterprises (SMEs) in Slovakia according to selected economic and financial indictors. The aim of the thesis is to evaluate economic indicators of the state-of-the art of Slovak SMEs. Theoretical part of the thesis is devoted to the description of basic terms corresponding with enterpreneurship and its importance. Moreover, small and medium sized enterprises, their running and functions in the national economy are defined in the thesis as well. Advantages and disadvantages of SMEs in comparison to large companies are described in this part, too. Dividing the support of SMEs in Slovakia is an important part of the thesis. The assessment of gathered data about the state-of-the-art and the support of SMEs using descriptive statistics is the result of the empirical part of the thesis. The thesis is focused on the indicators such as quantity, structure, employement, profit, added value, gross production, export, import and financing and support of SMEs. Data are presented in graphs tables.