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Title:STATUSNO PREOBLIKOVANJE SAMOSTOJNEGA PODJETNIKA V DRUŽBO Z OMEJENO ODGOVORNOSTJO
Authors:ID Škrilec, Simona (Author)
ID Rus, Matej (Mentor) More about this mentor... New window
Files:.pdf VS_Skrilec_Simona_2013.pdf (904,10 KB)
MD5: 83DC4006D49428718A203BA62E0AAE12
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem seminarju je analizirano statusno preoblikovanje samostojnega podjetnika v družbo z omejeno odgovornostjo na primeru podjetja Krhelj & Krhelj, d. o. o. Podjetje se ukvarja s proizvodnjo, predelavo, posredništvom, trgovino na drobno in debelo s kmetijskimi pridelki, sadjem in z živili. Hkrati ima eno izmed večjih in redkih trgovin v Prekmurju, ki se ukvarja s prodajo raznovrstnih domačih dobrot. Podjetje ima tudi zelo bogat prodajni program najrazličnejših izdelkov. Najpomembnejša blagovna znamka je Šklojca. V teoretičnem delu diplomskega seminarja so opredeljene ustrezne značilnosti dveh statusov, ki se najpogosteje pojavljata v Sloveniji, to sta samostojni podjetnik in družba z omejeno odgovornostjo. Pri vsakem so navedeni pogoji za ustanovitev, odgovornost, obdavčitev, vodenje poslovnih knjig in prenehanje statusa. Predstavljene so tudi prednosti in pomanjkljivosti omenjenih statusov. Večji poudarek je namenjen statusnemu preoblikovanju, pri čemer so predstavljeni načini in razlogi preoblikovanja, davčni vidik prenosa dejavnosti, stroški prenosa in prednosti takega preoblikovanja. V praktičnem delu diplomskega seminarja je predstavljeno podjetje Sušilnica Šklojca, Geza Škrilec, s. p., ki pa se je pozneje statusno preoblikovalo v novo kapitalsko družbo, v družbo Krhelj & Krhelj, d. o. o. Tako je poudarek na poteku statusnega preoblikovanja omenjenega podjetja in ugotavljanju razlogov za tako odločitev. Pomembno je, da je sprememba statusa na podjetje Krhelj & Krhelj kljub krizi vplivala ugodno.
Keywords:podjetništvo, samostojni podjetnik, družba z omejeno odgovornostjo, obdavčitev, statusno preoblikovanje
Place of publishing:Maribor
Publisher:[S. Škrilec]
Year of publishing:2013
PID:20.500.12556/DKUM-42321 New window
UDC:658.1
COBISS.SI-ID:11578140 New window
NUK URN:URN:SI:UM:DK:XJ5JDQTY
Publication date in DKUM:21.11.2013
Views:3134
Downloads:300
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
ŠKRILEC, Simona, 2013, STATUSNO PREOBLIKOVANJE SAMOSTOJNEGA PODJETNIKA V DRUŽBO Z OMEJENO ODGOVORNOSTJO [online]. Bachelor’s thesis. Maribor : S. Škrilec. [Accessed 31 March 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=42321
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Secondary language

Language:English
Title:CHANGING THE STATUS OF SOLE TRADER TO LIMITED LIABILITY COMPANY
Abstract:This diploma seminar paper is an analysis of the status reorganization from a private entrepreneur into a limited liability company in the case of Krhelj & Krhelj, d.o.o. The company deals with the production, processing, mediating, retail and wholesale trade of agricultural produce, fruit and foodstuffs. The company also owns one of the largest and rarest stores in Prekmurje, which sells different types of homemade food. In addition, the company sells a wide variety of different products. The most important brand in the product assortment is Školjca. The theoretical portion of the diploma seminar defines the appropriate characteristics of two of the most frequent statuses in Slovenia, i.e. the private entrepreneur and the limited liability company. The definitions comprise the conditions for the establishment, liability, taxation, bookkeeping and termination of status, along with the disadvantages and advantages of each status. A greater emphasis is put on the reorganization of the status, whereby the methods and reasons for reorganization, the tax aspects of the business transfer, the costs of the transfer and the advantages of such a reorganization are described. The practical portion of the diploma seminar paper is the presentation of the company Sušilnica Šklojca Geza Škrilec, s.p., which later reorganized its status into the company with share capital Krhelj & Krhelj, d.o.o. The emphasis thus lies on the process of the status reorganization of the aforementioned company and defining the reasons for such a decision. It is extremely important that despite the economic crisis, the status reorganization of the company Krhelj & Krhelj was beneficial.
Keywords:entrepreneurship, private entrepreneur, limited liability company, taxation, status reorganization


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