A start-up is a very small but dynamic enterprise in its early stage, and therefore the strategies involved are different from the strategies of mature enterprises. The aim of this research was to deepen and broaden the knowledge of the strategies regarding the launch of micro enterprises and thus improve their competitiveness and viability. Our two-phase field research identified a spectrum of business strategies using factor analysis. The strategies selected will help to better understand the activities of start-ups in a competitive environment. Half of the spectrum of the identified strategies explain start-ups as an ambitious action in the international space with an emphasis on defining a unique quality or an active action that is an expression of the viability and perception of the business environment. The other half of the spectrum consists of strategies that are unclear and non-conceptual, i.e. limited by no central idea. In the second phase of research, the share of rational and action strategies increased slightly. Nevertheless, the identified strategies, which are considered to be the natural approaches of start-ups, have shown little impact on performance that would confirm their rationale and efficiency. Of the generic strategies considered to be standard for any company, only the typology of a strategy clock, based on price along with value added criteria, showed an impact on start-up performance.

A start-up is a relatively new and attractive entrepreneurial form that is being explored in a broader national economy and industry context. However, there is little knowledge about its strategy, which is mainly represented by the business development strategy. The main goal of the research is to deepen and expand knowledge about the strategic background of start-ups, which is preparation and condition for a development strategy and later a business strategy, too. The partial goals of the research are in-depth and detailed knowledge of the content and novelty of the business idea, the quality of the internal environment of the start-up, the nature of the external environment of the start-up, and the content of the goals. The research sample contains 147 start-ups operating in Slovakia. Each start-up was researched by a member of the research team, who personally recorded the statements of the founder. The research results are based on qualitative analysis and synthesis of statements of the founders of start-ups. The main result of the research is a summary view of the strategic background of the examined start-ups, which expresses the peculiarities of the start-up business making and documents the possibilities and motives of the start-up’s strategizing. The summary of knowledge about the strategic background of the start-up is synthesized into a strategic balance sheet, which expresses the strategic perspective of the start-up, the possibilities of survival, explains the potential failure, and provides a solution to the identified imbalance. The practical use of the results consists of providing a model of the strategic balance, which is the result of field research of real and functioning start-ups. The originality and value of the research lie in the direct collection of qualitative data, immediate knowledge of business reality, and the synthesis of results into a comprehensive and at the same time detailed picture of the strategic background of the start-up.

Start-ups are an attractive business phenomenon because they offer opportunities for personal self-realization and extraordinary business growth. The survival and sustainability of start-ups depends mainly on the quality and development of their business model. However, this assumption must be confirmed by the field research. Field research dealt with the personnel background of the business, the business idea, the structure of the business model, the impact of quality and development degree of business model on start-up performance. Each start-up was individually examined on the basis of a structured questionnaire and a personal interview with the founder. Start-up founders are relatively young and educated, but without relevant business experience. The originality of business ideas is approaching the European level, but the evidence about it is superficial and the degree of protection of ideas is low. The level of quality and development of business model blocks is unbalanced. The most developed block is the customer value proposition/product, the least developed block is the revenue streams. The business model affects the performance of the start-up, but in a small intensity and efficiency only. The examined start-ups are slow in their development and fail to sufficiently monetize the results of their efforts. Research has revealed new and original insights into the structure of the business model of start-ups, the links between the quality of blocks and their stage of development, the impact of the business model on start-up performance or sustainability, and identified some weaknesses of startups. Faster development of business model and purposeful selection of partners and effective cooperation with them would probably eliminate at least some of the shortcomings of the start-ups under investigation.

The aim of the research is an in-depth and detailed knowledge of the start-up business model, which is structured according to Canvas visualization. The research sample contains 106 start-ups operating in Slovakia. Each start-up was researched by a member of the research team, who personally recorded the statements of the founder. The research results are based on qualitative analysis and synthesis of statements of the founders of start-ups. The main results of the research are a summary view of the business model of the examined start-ups, which expresses the peculiarities of the start-up business making, including priorities within its blocks, and the identification of space for variations in the business model of start-ups. A secondary result of the research is the subjective and objective circumstances of the creation of a business idea, its content, confirmation of its originality, and the peculiarity of the start-up development process. The practical use of the results consists in providing a pattern of the business model and the possibilities of its variation, which are the result of field research of real and functioning start-ups. The originality and value of the research lie in the direct collection of qualitative data, immediate knowledge of business reality, and the synthesis of results into a comprehensive and detailed picture of the start-up business model.

Internal controlling represents all control activities, which are performed within a certain system. In addition to this approach, there is also an approach relates to the motivation of the individual and the popular practical financial approach, designed to provide reasonable assurance regarding the achievement of objectives. Since three meanings of one term may be counterproductive, we will recommend a slight change. Controlling might be influenced by accounting, social control and cybernetics, yet it is still the least researched function of management. During the expansion of the economy, this function of management can hide, but it is very well prepared to intervene if the economic cycle turns into a recession or any kind of crisis appears on the horizon. In Europe, control was associated with investigation, accusation and subsequent punishment and therefore it has negative associations. This paper does not use the term controlling in the German meaning that understands it as a subsystem of management and considers the participation of a controller as a key factor. Based on a questionnaire survey from the turn of 2016 and 2017 we are determining new trends in internal controlling. In addition to quantitative responses, we have analyzed in previous papers, we conclude this research with the analysis of qualitative responses. As these data offer a deeper insight into the issues of individual questions, the aim of this paper is to evaluate them. Additionally, in various parts of the paper, we indicate new knowledge about the management function of controlling.