Craft represents one of the legal-organizational forms of business. In Croatia, this is one of the most popular forms. That is evidenced by statistical data of the number of registered crafts each year and their share in the total number of registered business entities. In addition to the number of registered trades, their shares in total generated operating income and profits are also significant. The popularity of crafts is a result of numerous benefits that are related to the entrepreneurs. It is considered to be an optimal choice when it comes to simpler activities and a smaller volume of business. Despite the fact that crafts are most often associated with smaller businesses and simpler businesses, it is also a commonform for the complex organizations and businesses. The benefits that crafts bring to future craftsmen are manifested in simpler and cheaper business start-ups, less restrictive state and economy requirements and so on. The main disadvantage is that the craftsmanship is related to the owner, the craftsman, who is responsible for all its duties