工商导论Chapter 1课件

SettingUpaBusinessFundamentalsofBusinessEditedbyZhunminChenSlidesbyX.ZhangChapter11-2McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedTopicsCoveredFormsofBusinessOrganizationsTheAdvantagesandDisadvantagesofDifferentBusinessOrganizationsObjectivesofBusinessOrganizations1-3McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedTypesofbusinessforms1-4McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedFormsofBusinessOrganizationsBusinesscanbeorganizedasthreetypes:•SoleProprietorship•Partnership•CorporationBusinessOrganizationDiffersintermsof:•TheirOwners’Liabilities•TheLifeoftheEntity•TheAbilitytoRaiseCapital•TheTaxation1-5McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedSoleProprietorshipAbusinessownedandcontrolledbyoneperson.Itisthesimplestformofbusinessorganizationtostartandmaintain.---Itisnotacorporation.Smallventurescanbeownedandmanagedbyasingleindividualsuchasrestaurants,streetgrocerystores,florists,beautysaloons,drugstoresetc.---Thebusinesshasnoexistenceapartfromyou,theowner.Itsliabilitiesareyourpersonalliabilities.Youundertaketherisksofthebusinessforallassetsowned,whetherusedinthebusinessorpersonallyowned.Youincludetheincomeandexpensesofthebusinessonyourowntaxreturn.1-6McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedSoleProprietorshipAdvantagesEaseofOrganization-simpletoestablish(asmallfee,afewminutesandprocedure)-freerindecisionmaking(comparedwithotherbusinessorganizations,morefreedomonmanagementandoperation)-easytokeepoperationalandfinancialsecrecy(notnecessarilyreporttoshareholdersorboard)1-7McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedSoleProprietorshipAdvantagesSubjecttofewergovernmentpolicy-Lesstaxburden(e.g.intheUSthetaxratesforsoleproprietorshipareoftenhalfthoseforcorporations)-Exclusiveuseofprofits(beingyourownbossmeansbeingthebossofyourownmoney)1-8McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedSoleProprietorshipDisadvantagesUnlimitedliability(theownerispersonallyresponsibleforallaspectsofthebusiness)Limitedaccesstocapital(lackoflongperiodrelationwithbanksandlesssecurityguaranteemeaninabilitytoraiselargeamountsofmoneyLimitedmanagerialexpertise(onefieldexpertdoesnotmeanexpertineveryaspectofbusiness,i.e.marketing,finance,HR,operationetc)Lifeofthebusinessislimitedtothelifeoftheproprietorship(theonlywaytotransferownershipofasoleproprietorshipistoselltheentirebusiness,otherwise,thelifeofthebusinessendswhenthesoleproprietordies)1-9McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedPartnershipDefinition:Anassociationoftwoormorepeopletocarryonasco-ownersofabusinessforprofit.--manyprofessionalbusinesses,suchasaccountingandlegalfirmsarepartnerships.Typesofpartnership:--generalpartnerships(allthepartnerssharetheprofitsandlossesofthebusiness)--limitedpartnerships(thepartnersarenotinvolvedinthedailyoperationsandareonlyresponsibleforlossesuptotheamounttheycontributetothebusiness).1-10McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007byXiaopingZhang.AllrightsreservedPartnershipFeatures:a.Itcanbecreatedbyanexpressagreement.b.Thepartnerscanbeheldresponsiblefortheactionsandbusinessdebtsoftheotherpartners.c.Alltheassetsofthebusinessarepersonallyownedbythepartners.d.Partnersarenoteligibleforemploymentinsuranceifthebusinessfails---partnersarenotpaidasalarybuttheycantakemoneyfromthebusinessthroughpersonaldrawings.1-11McGrawHill/IrwinCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedIrwin/McGrawHillCopyright©2003byTheMcGraw-HillCompanies,Inc.AllrightsreservedForeignLanguageCollegeCopyright©2007