Contemporary economy has another rythm of development of Small and Medium sized Enterprises (SMEs), which compete successfully in many fields. It is noted favorable conditions of technological, economic, social and psychological phenomenon of SME, who was supported by laws and political decisions. Tourism is an area that offers many opportunities is ongoing by small business. Problems arise as activities related to the creation, management and business development are becoming more complex. Their resolution is possible if entrepreneur understands the need to receive assistance from outside the firm, management consulting and financial accounting being able to defend his client's interests and provide necessary support for a successful business.