This report discusses the factors that small businesses need to consider when selecting resources to achieve their objectives, such as accessibility, cost, sustainability, and technology. It also explains customer relationship management and its main components, such as strategy and collaboration. Additionally, the report covers transnational development and its benefits and drawbacks, break-even analysis, financial statements, and legislations affecting SMEs. The report provides evidence from financial statements to evaluate the performance of EIS Café and suggests ways to improve its operations.