Development of enterprises is widely discussed in literature, which addresses in particular development determinants and conditions. The division of determinants impacting the development of enterprises, especially from the SME sector, is extensive, and analysis of these factors is conducted practically at every level of an organisation. The aim of the paper is to review selected publications describing conditions and determinants of the development of enterprises and, based on the Authors’ own research, to evaluate selected factors connected with carrying out business activity that determine the development of micro-, small and medium enterprises operating in Poland. Considering the main aim of the paper, research hypotheses have been formulated in which it has been assumed that selected factors impact the development of SMEs. The paper has used basic statistics and Gamma correlation coefficient showing relationships between variables. Statistical analysis of the survey results has enabled full or partial verification of the hypotheses put forward.