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The paper determines the intercompany comparison of business entities according to own research in the field of small and medium-sized enterprises the Czech Republic. The paper analyzes the selected financial indicators by using selected mathematical statistical methods in relation to the accounting statements in the period 2015. We monitor indicators, which in terms of their availability and the links in the financial statements, affect the perception and approaches in the operational and financial management of the enterprise, which is reflected into different concepts of the business management and activity. The paper evaluates the intercompany comparison and their importance, what kind of information we should have and how we can use it in practice to define the development prerequisites of enterprises.