Provisions are a key part of a company's financial statements and can have a significant impact on a company's business results. Provisions are liabilities that are expected to occur in the future, and the recognition of provisioning can have a significant impact on the company's operating result and ultimately on its profit. The recognition and measurement of provisions requires a significant amount of estimates and assumptions. Therefore, it is important to understand the impact of provisions on financial statements in order to have a clear picture of a company's financial results. Provisions can have a significant impact on the company's business results, this paper will present in more detail the importance and impact of provisions on business performance, and will be analyzed using examples of comparative historical data for three companies classified as small entrepreneurs from market research and testing public opinion. Cost provisions present a liability whose nature is clearly defined, at the balance sheet date, it is probable or certain that the costs will be incurred, but there is uncertainty as to the amount of the cost or the date when it will be incurred. Provisioning, as an obligation of indefinite time and amount, will be recognized as an expense of the period only if certain requirements of accounting standards are met. The amount recognized as a provision should represent the best estimate of the expenditure necessary to settle the present obligation at the balance sheet date. Small entrepreneurs who apply HSFI, requirements for long-term cost and risk provisioning can be found in HSFI 13 - Liabilities, HSFI 15 - Income and HSFI 16 - Expenses. In addition to accounting requirements, the company should also take into account tax regulations related to profit taxation. Certain types of provisioning costs are non-recognized expenses for tax purposes, therefore they affect the increase of the profit tax base. From a tax point of view, provisions are determined by the Law on Profit Tax and the Rulebook on Profit Tax.