An enterprise culture is a part of every enterprises' existence. Every enterprise has its own typical culture. The main aim of the thesis is to define the differences in perception of the enterprise culture in the industrial enterprises, the enterprises offering services and in the public sector. The first chapter of the thesis is dedicated to defining theoretical approaches of the enterprise culture, its elements, types and determinants. The second chapter defines the goal and methodology of the work. In the practical part, the work focuses on the analysis of corporate culture in industrial enterprises, in companies providing services and in the public sector. Subsequently, the work defines the differences in the perception of corporate culture. The results of the research show that the largest number of differences occurred in the current level of corporate culture, specifically in the areas of dominant traits and characteristics, leadership, business integration, strategic focus and criteria of success. There was also a difference in the perception of the overall type of corporate culture that currently prevails. While, in the opinion of employees working in industrial and service companies, a clan corporate culture is applied in these companies, a hierarchical corporate culture is typical for the public sector. In terms of the required level of corporate culture, there was a difference in only one of the six areas of corporate culture examined, and that was the management of the company. There were no differences of opinion between respondents in the area of the future direction of corporate culture. The results show that in the horizon of 5-10 years, a clan corporate culture should be applied, for which values such as cohesion, participation and teamwork are typical. In the end, the work presents recommendations for improving corporate culture, which are e.g. mutual loyalty, teamwork and cooperation, motivation and remuneration of employees.