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Title:USTREZNOST IZBIRE D.O.O ALI S.P.
Authors:Crljenica, Daniela (Author)
Mežnar, Drago (Mentor) More about this mentor... New window
Files:.pdf UNI_Crljenica_Daniela_2009.pdf (408,41 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:FOV - Faculty of Organizational Sciences in Kranj
Abstract:Posameznik, ki se odloča za ustanovitev malega gospodarstva, se mora seznaniti z vsemi pomembnimi dejavniki, ki bodo vplivali na njegovo poslovanje. Preden se odloči za obliko samostojnega podjetnika posameznika oziroma družbo z omejeno odgovornostjo, se mora poučiti o bistvenih problemih in lastnostih obeh oblik, da bi lahko prinesel pravo odločitev. Torej mora vedeti, kaj sploh pomeni biti del podjetniškega procesa, kaj vse je potrebno za ustanovitev podjetja, kako poteka sama ustanovitev in s tem tudi prenehanje delovanja podjetja, kako vpliva osebna odgovornost pri obeh oblikah podjetniškega udejstvovanja, kaj je z osnovnim kapitalom, ustanovitvenimi stroški in s časom, ki je potreben za ustanovitev. Zelo je pomembno, da se posameznik seznani z načinom obdavčitve dohodka, vodenjem knjig pa tudi o poslovnem računu in načinu izplačila plače. To so eni najpomembnejših dejavnikov, na katere mora vsak podjetnik misliti pri odločitvi med izbiro d.o.o. ali s.p. Izbira med tema dvema sloni na njunih prednostih in slabostih, zato je pomembno, da so zastavljeni cilji, ki jih posameznih želi doseči, realni in dosegljivi. Tako je potrebno skrbno premisliti o vseh možnostih, ki so na razpolago, da je potem lahko rezultat čim učinkovitejši. Ustanovitev statusa samostojnega podjetnika posameznika je primernejša, ker je potek same ustanovitve kratkotrajnejši in stroškovno ugodnejši, kar velja tudi pri prenehanju delovanja samostojnega podjetnika posameznika in vodenju knjig. Pri manjšem obsegu poslovanja je ta oblika primernejša tudi zaradi nižjih dajatev, če se pa obseg dejavnosti znatno poveča, pa je smiselno premisliti o preoblikovanju samostojnega podjetnika posameznika v družbo z omejeno odgovornostjo.
Keywords:KLJUČNE BESEDE: - družba z omejeno odgovornostjo - samostojni podjetnik posameznik - izbira statusne oblike - temeljni dejavniki pri izbiri - preoblikovanje podjetja
Year of publishing:2009
Source:Maribor
COBISS_ID:6543123 Link is opened in a new window
NUK URN:URN:SI:UM:DK:MBTYEJQU
Views:2077
Downloads:308
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Categories:FOV
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Secondary language

Language:English
Title:THE APPROPRIATE CHOICE BETWEEN L.L.C. AND SOLE TRADER BUSINESS
Abstract:ABSTRACT An individual deciding to set up small industry must take note of all relevant factors that will influence his business operation. Before he decides to become a private entrepreneur or form a limited liability company, he must take note of key problems and characteristics of both forms in order to decide properly. This means he must be familiar with the following: what it means to be a part of entrepreneurial process; all required steps to form a company; the influence of personal liability in both forms of entrepreneurial activities; facts about initial capital, set-up costs and time required to form a company. It is of crucial importance for an individual to be familiar with the manner of income taxation, keeping accounts (records), trading account and the manner of salary payment. These are several of the most important elements each entrepreneur must take into consideration when deciding between setting up a limited liability company or becoming a private entrepreneur. The choice between the two is based on their advantages and shortcomings, therefore it is necessary to set real and attainable goals. One must thoroughly consider all available options and possibilities in order to get the most effective results. It is simpler to become a private entrepreneur as the set-up process is shorter and more advantageous cost-wise, also regarding termination of the private entrepreneur status and keeping accounts. In case of smaller scale of operations this form is more suitable, whereas in case of significant increase in scale of operations it makes sense to consider transforming the private entrepreneur status into a limited liablity company.
Keywords:KEY PHRASES: - limited liability company - private entrepreneur - choosing a status form - key choice elements - company status transformation


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