The article aims to compare important management factors between SMEs in the service sector and SMEs in other entrepreneurship sectors. The study was realized in the Czech Republic and the Slovak republic over SMEs in the service sector and other sectors in 2019-2020. The data were collected from the owners or top-level managers; the total sample used in the study was 822 SMEs. The questionnaire was constructed in an online version and was fulfilled by 240 SMEs in the service sector and 582 other companies in the Czech or Slovak republic. The research hypotheses were evaluated by basic statistics tools: contingency tables, Z-score, and Chi-square test. The results showed that there are significant differences in the agreed attitudes to the statement: "I manage the company for more than 8 hours a day" between the Czech (62%) and Slovak (71%) respondents in the service business sector. Neither nationality nor the business sector is essential determinants in the perception of human capital as the most critical element in the company (8 out of 10 respondents) and the fact that the owner (manager) of the company should regularly evaluate the performance of its subordinates and motivate them to innovate in work processes. The results are interesting for the entrepreneurs themselves and for entities and organizations that help SMEs' business activities in selected countries, respectively, for economic policymakers.
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