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ID:56977821
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页数:33页
时间:2020-07-25
《商务导论第一课课件.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、SettingUpaBusinessFundamentalsofBusinessEditedbyZhunminChenSlidesbyX.ZhangChapter1TopicsCoveredFormsofBusinessOrganizationsTheAdvantagesandDisadvantagesofDifferentBusinessOrganizationsObjectivesofBusinessOrganizationsTypesofbusinessformsFormsofBusinessOrganizationsBusiness
2、canbeorganizedasthreetypes:SoleProprietorshipPartnershipCorporationBusinessOrganizationDiffersintermsof:TheirOwners’LiabilitiesTheLifeoftheEntityTheAbilitytoRaiseCapitalTheTaxationSoleProprietorshipAbusinessownedandcontrolledbyoneperson.Itisthesimplestformofbusinessorganiz
3、ationtostartandmaintain.---Itisnotacorporation.Smallventurescanbeownedandmanagedbyasingleindividualsuchasrestaurants,streetgrocerystores,florists,beautysaloons,drugstoresetc.---Thebusinesshasnoexistenceapartfromyou,theowner.Itsliabilitiesareyourpersonalliabilities.Youunder
4、taketherisksofthebusinessforallassetsowned,whetherusedinthebusinessorpersonallyowned.Youincludetheincomeandexpensesofthebusinessonyourowntaxreturn.SoleProprietorshipAdvantagesEaseofOrganization-simpletoestablish(asmallfee,afewminutesandprocedure)-freerindecisionmaking(comp
5、aredwithotherbusinessorganizations,morefreedomonmanagementandoperation)-easytokeepoperationalandfinancialsecrecy(notnecessarilyreporttoshareholdersorboard)SoleProprietorshipAdvantagesSubjecttofewergovernmentpolicy-Lesstaxburden(e.g.intheUSthetaxratesforsoleproprietorshipar
6、eoftenhalfthoseforcorporations)-Exclusiveuseofprofits(beingyourownbossmeansbeingthebossofyourownmoney)SoleProprietorshipDisadvantagesUnlimitedliability(theownerispersonallyresponsibleforallaspectsofthebusiness)Limitedaccesstocapital(lackoflongperiodrelationwithbanksandless
7、securityguaranteemeaninabilitytoraiselargeamountsofmoneyLimitedmanagerialexpertise(onefieldexpertdoesnotmeanexpertineveryaspectofbusiness,i.e.marketing,finance,HR,operationetc)Lifeofthebusinessislimitedtothelifeoftheproprietorship(theonlywaytotransferownershipofasolepropri
8、etorshipistoselltheentirebusiness,otherwise,thelifeofthebusinessendswhenthesoleproprietor
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