The main world The main world types of businesstypes of business, ,

their advantages their advantages and and

disadvantagesdisadvantages..

Types of EnterprisesTypes of EnterprisesAccording to the ownership forms

According to the organisational forms

According to the activity

According to the size

1. Individual enterprises

2. Family enterprises

3. Private enterprises

4. Collective enterprises

5. Utilities enterprises

6. State enterprises

7. Mixed enterprises

1. Single proprietorship

2. Partnership: a) with unlimited liability b) with limited liability c) with additional liability d) commandite

3. Joint stock company

1. Production enterprise

2. Financial enterprise

3. Intermediary enterprise

4. Insurance enterprise

1. Small enterprise

2. Middle enterprise

3. Big enterprise

According to the According to the OWNERSHIPOWNERSHIP enterprises are enterprises are divided into:divided into:

1. Individual enterprise

Based on the individual property and individual labour.

2. Family enterprise

Based on the property of the members of the family.

3. Private enterprise

Based on the property of a single person with the right to hire the labour forces.

4. Collective enterprise

Based on the property of the work collective, co-operative, partnership, public or religious institution.

5. Utilities Based on the property of administrative-territorial units.

6. State enterprise

Based on the national property.

7. Mixed enterprise

Based on the amalgamation of enterprises of different ownership forms.

AccordingAccording to the to the ORGANISATIONAL FORMORGANISATIONAL FORM enterprises are divided into:enterprises are divided into:

1. 1. Single Single pproprietorshiproprietorship2. 2. PartnershipPartnership Based on joining up the property of different owners.

a) witha) with unlimited liabilityunlimited liability

All the partners accept equal jointly liability with their property.

b) with b) with limited liabilitylimited liability

The partners accept the liability in proportion to their investments into the enterprise

c) with c) with additional liabilityadditional liability

The partners accept liability with their investments into the capital stock and in the case of necessity with their property (in proportion to their investments)

d) commandited) commandite The partners accept liability to different degree: some accept liability with their property, the others-with the amount of stocks.

3. 3. Joint-stock Joint-stock companycompany

Based on joining up the costs of a great number of members by means of issuing shares.

ii

The form of the The form of the enterpriseenterprise AdvantagesAdvantages DisadvantagesDisadvantages

1. Single1. Single proprietorshipproprietorship

1) It is easy to set up and register;

2) The owner is free in his activity.3) The whole profit belongs to the owner and is levied with the income tax.4) It is a good opportunity to realize one’s enterprising inclinations and gifts.

1) The owner himself accept the complete personal liability.2) The capital is limited.

3) There is the necessity of managing the enterprise personally. 4) The total volume of output is small; the assortment range of goods is narrow.

The form of the enterprise Advantages Disadvantages

2.Partnership2.Partnership

a. witha. with full liabilityfull liability

1. Increasing the financial resources of the enterprise.

2. It is easy to set up and register.

3. Improving the management of the enterprise.

1. There is the necessity to rebilling the papers in case of the death of discharge of one of the partners.2. There is possibility of conflicts between the partners.3. The partners assume the unlimited liability.

The form of the The form of the enterpriseenterprise AdvantagesAdvantages DisadvantagesDisadvantages

2. Partnership2. Partnership

b. with b. with limited liabilitylimited liability

1. The partners run the risk of loosing only that capital which they invested into the enterprise.

1. The partners,whose liability is limited by the share of the investedcapital, don’t take part in managing the enterprise.

2. There is no public accounting.

ii

The form of the enterprise Advantages Disadvantages

3. Corporation3. Corporation

1. Accumulation of significant capitals.

2. The share-holders accept the limited liability.3. The firm is stable even when a change of owners.4. There is a possibility of sing fired managers’ labour.

1. There are great expenses and difficulty in setting up.2. There are significant restrictions on the enterprise.3. There is possibility of abusing by the control stock holders.4. Double taxation (on the enterprise income and personal income of the owner).

According to the According to the ACTIVITYACTIVITY enterprises are divided intoenterprises are divided into

1. Production 1. Production enterprises enterprises

Produce goods

2. Financial 2. Financial enterprisesenterprises

With credit-financial relations

3. Intermediary 3. Intermediary enterprisesenterprises

Provide different intermediary services

4. Insurance 4. Insurance enterprisesenterprises

Form money funds to citizens’

According to theAccording to the SIZESIZE enterprises are divided into:enterprises are divided into:

1. Small 1. Small enterprisesenterprises

The number of members is from 15 to 200 people (depending on the industrial branch and activity).

2.2. MiddleMiddle enterprisesenterprises The number of members is from 200 to 1000.

3.3. Big Big enterprisesenterprises The number of members is over 1000 person.

Die Arten des Die Arten des UnternehmensUnternehmens,,

ihre Vorzügeihre Vorzüge und und

MängelMängel

Arten des UnternehmensArten des UnternehmensNach den Eigentums-formen

Nach der Formenorganisation

Nach der Kugeltätigkeit

Nach dem Ausmaßen

1. Individuellen

2. Familien 3. Privaten 4. Kollektieven 5. Kommunale (munizipalen)

6. Staatlichen 7.Gemeinsamen

1. Das Einzelunternehmen

2. Die Gesellschaften (Genössenschaften)

a) die Gufülltgesellschaften; b) die Gesellschaften mit beschränken Haftung c) die Gesellschaften mit

zusätzlichen Haftung d) die Kommandit-

gesellschaften

3. Die Aktien- gesellschaften (Korporationen)

1. Produktion

2. Finanziellen 3. Arbeits- vermittlungen 4. Versicherung

1. Kleine

2. Mittel

3. Große

Nach den Nach den EigentumsformenEigentumsformen unterscheidet man: unterscheidet man:

1. Individuellen

2. Familien Based on the property of the members of the family.

3. Privaten

Based on the property of a single person with the right to hire the labour forces.

4. Kollektieven

Based on the property of the work collective, co-operative, partnership, public or religious institution.

5. Kommunale (munizipalen)

Based on the property of administrative-territorial units.

6. Staatlichen Based on the national property.

7. Gemeinsamen Based on the amalgamation of enterprises of different ownership forms.

Nach der Nach der FormenorganisationFormenorganisation unterscheidet unterscheidet man:man:

1.1. DasDas EinzelunternehmenEinzelunternehmensind auf die Vereinigung der Vermögen der verschidenen Eigentumer gegründet

2. 2. DieDie Gesellschaften Gesellschaften (Genössenschaften)(Genössenschaften) a) a) die Gufülltgesellschaften die Gufülltgesellschaften alles Abteilhaber beleibten solidarischen Haftung ihren

Vermögen

b) b) die Gesellschaften mit die Gesellschaften mit beschränken Haftungbeschränken Haftung

die Teilnehmer (Abteilhaber) auf die höhe Haftung in Ausmaß ihren Einlage in dem Unternehmen

c) c) die Gesellschaften mit die Gesellschaften mit zusätzlichengzusätzlicheng Haftung Haftung

die Abteilhaber tragen Haftung mit ihren Einlagen zu Stammkapital und in die Notwendigkeit – ihren Vermögen (proportional ihren Einlagen).

d) d) die Kommanditgesellschaftendie Kommanditgesellschaften die Abteilhaber haben verschiedenen Grad der Haftung verantwortlich: die Einige tragen die Haftung in allen Vermögen, die anderen haben die Haftung beschrengt mit ihren Einlagen

3. 3. Die Die Aktiengesellschaften Aktiengesellschaften (Korporationen) (Korporationen)

sind auf die Vereinigung der Kostet der vieles Abteilhaber mit der Aktien auslauf gegründet

Nach die Nach die Kugeltätigkeit Kugeltätigkeit unterscheidet manunterscheidet man

1. Productions- 1. Productions- UnternehmenUnternehmen

ummittelbar der Produktion das Güter

2. Financielle 2. Financielle UnternehmenUnternehmen

die Tätigkeit in Kreditgeldmittel der Sphere der Verhältnisse

3. 3. Arbeits- Arbeits- vermittlungenvermittlungen UnternehmenUnternehmen

Leistungen der verschiedenen Arbeitsvermittburgdienste

4. 4. Versicherungs-Versicherungs- UnternehmenUnternehmen

unternehmen Formierung Ausbildung der Geldmittelfonds für Ersetzung der Verluste Staatsbürgers

Nach dem Nach dem AusmaßenAusmaßen unterscheidet man: unterscheidet man:

1. Kleine 1. Kleine Unternehmen

die Anzahl von Besetzter aus 15 bis 200 Personen (je nachdem Zweck und die Tätigkeit).

2.2. MittelMittel Unternehmen

die Anzahl von Besetzer aus 200 bis 1000 Personen

3.3. Große Große Únterhnemen

die Anzahl von Besetzter mehr als 1000 Personen