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We want to be regarded as a business administration on the triangle. Above we see a variety of business areas, such as production, marketing, investment and finance, accounting, cost accounting and so on.
tip of the triangle
now we reduce this number of economic areas and their many individual questions on the basic question-schaftlswissenschaftliche. What is the basic problem of all economic considerations? It is the Scarcity problem . Scarce resources must be used optimally. The basic economic problem is the optimal allocation of resources. (allocation = distribution).
interdependencies of subdivisions
Let us consider another fundamental problem: It is the Interdependenzproblem, so the problem of mutual dependencies. All branches of business management and loss, they are intertwined. All aspects in business administration would essentially always be considered simultaneously. Most problems should be solved simultaneously.
goal relations and operational capabilities
In this context, often from the business relations, the target speech. Objectives can be complementary (complementary), are con-fliktärer and neutral relationship.
Business objectives must also be implemented concretely, that is defined opertional be. This means that the target content (the WHAT), the target amount (the HOW), the time reference (the WHAT) and the reference segment (the WE), must be well defined.
level of expression: Thinking in models
Let us turn now from the tip of the triangle one step up. We are now at the level of expression. We consider the media to express themselves through the economics. Economic Scientific thought is expressed in words, numbers and images. These words, numbers and pictures again find their expression in models. A model is a simplified view of reality. By simplifying, we try to make the elusive reality comprehensible.
words
Consider first the words, that is the tag which puts our eco-nomic thinking. By terms, we describe the incredible reality that operate so "word magic". This means that an economic situation is captured by a word and banned it.
Economics terms are often used inconsistently. Terms are sometimes used quite generously and sometimes rigorous handled. A more rigorous and precise use of the terms we find when we move to an area of economics, which is also right to reference. (Eg accounting). Here are the terms used are usually defined by law.
we moving to areas that have a less strong point of reference (eg marketing) can help you with a personal reference. To make it clear that under a concept that or understand that content, is based upon a well-known economist and then uses the terms in the way she has shaped this economist.
figures
Consider next the numbers, which express the business administration. Numbers often create the impression of objectivity. This number depends on the chosen frame of reference. Depending on how the framework is defined, a is another date results. By changing the frame of reference is created "magic number" (reference = premises).
by simplifying assumptions
In the business model simplifies reality by premises be set.
starting points for these simplistic assumptions are, first, the complexity and interdependence of World. As we have seen, the economic reality of mutual dependence, interdependencies characterized. Also identifies the economic reality that all things change constantly.
ceteris paribus assumption
To be able to still do work considerations, economics with a trick, the "ceteris paribus "assumption. It says that only the effects a measure should be considered, where one assumes that all did not consider other conditions remain the same.
Homo economicus
The economics also go from a certain type of man, the homo economicus. It is therefore assumed a person who behaves rationally at all times. This rational behavior manifests itself in that man is trying to achieve their goals with the minimum use of resources (minimum principle). The rational behavior is also found in the expression of that man tried to get the most out of given resources (maximum principle). More generally, one can put this rational behavior as follows: man is a most favorable ratio between trying to implement-to-wall and return.
phenomenon of time
Also, the permanent flow of time is a phenomenon that the business economics by seeking to register premises. They designed either static models, so borders of the phenomenon of time flow, or it forms dynamic models by the time tried in model to represent.
declaration or decision?
Each model-theoretic approach is to either explain an economic phenomenon only or help to decide. Accordingly, we differ in He clarification models and decision models.
interdependencies between model and reality
We recognize the following interdependencies between our models and reality. The simpler the model, the more restrictive assumptions, it has, therefore, the more unrealistic it is. Simple models are also easy to handle, but relatively far from reality. Complex models are difficult to handle, but very realistic. Simplicity and realism are so opposite: the more of one, the less of the other.
basic terms for site selection
The international site selection is based on cross-border economic areas (EU, North America, Asia).
The national location asks for the country or the countries selected in the economic area.
The interlocal location requested by regions within a country (Ruhr area, coastal region). It is also called regional location.
The local site selection is the final stage. Within the previously defined region can now select a specific location, usually a concrete city.
The house siting asks, running a business in which certain services (production, sales, etc.) provided be. The internal site selection can also deal in more detail with the question to be placed inside a hall where a machine.
basic structures of legal forms at a glance
| legal form | minimum capital | limitation | Image/Kredit- credibility |
| partnerships | | | |
| individual entrepreneurs | No | No | High |
| GbR / BGB-Gesellschaft | No | No | High |
| OHG | No | No | Very high |
| KG | No | only for limited partners | Very high |
| GmbH & Co KG | to the LLC | Yes | low |
| corporations | | | |
| GmbH | Yes | Yes | low |
| AG | Yes | Yes | little higher |
= GbR Civil Law, Civil Code = Civil Code.
individual entrepreneurs
The individual entrepreneur can start his business quickly and efficiently. As long as he runs a small business and therefore not a merchant, he need not to be registered in the Commercial Register. Only when the business volume is larger a and requires a commercial organization, the individual entrepreneur to the merchant and must be in the trade register lassen.Die liability can not exclude the individual entrepreneur. He is liable with his business and his personal assets.
GbR: civil law (or "BGB" Company ")
prerequisite for the establishment of a general partnership is that partners to a common purpose come together. As long as no other legal status is established, it is automatically a GbR. A different legal form could be justified by the commercial register entry. This the GbR as to OHG or KG. A written partnership agreement is on the GbR is not mandatory, but advisable to avoid litigation. The GbR shareholders have unlimited liability for the debts of the company.
OHG: General partnership
The OHG is considered the most solid of all the German societies. The reason is clear: Each partner is directly and fully liable, jointly and severally liable. Who get into an existing OHG be liable for the debts, incurred prior to joining. Even if one retires, one is liable for 5 years for liabilities that existed at the time of exit.
order to establish a general partnership, it needs a social contract. This society could contract purely theoretically be completed orally. To avoid legal disputes, but it should be concluded in writing. Thereafter, the partnership must be registered by a notary in the commercial register.
KG: Limited
If not all partners assume the liability risk of OHG do, then offers a limited partnership. This distinction is the general partner and limited partners. The General Partner is the general partner who is liable as well as the partner of a. The limited partner's liability is restricted in amount. His liability is limited to the amount of his deposit. It can thus be ruled out that liability, he pays his contribution to the company. The limited partner is excluded from management. he were not, so he could enter into transactions for which the general partners liable with their private assets would have to own the limited partner is liable only to the extent of his contribution.
also establishing a limited partnership, it needs a social contract. The KG is - just as the OHG - registered with a notary public in the commercial register.
GmbH and Co. KG
The GmbH and Co. KG is a partnership (KG), whose general partner is a limited company. GmbH for the same anymore. It is thus a specific form of the KG. The GmbH and Co. KG is often used then, While many limited partners are there to raise the funds and assume the position of the General Partner no one wants. Because the GmbH the position of the full-sticking takes, as a limited liability but only with their corporate assets, it is possible to limit the liability very comprehensive.
For the foundation, two Gesellschaftsvertäge be shot, namely for the GmbH and the KG. Thereafter, the GmbH and Co. KG by a notary registered in the Commercial Register.
Limited Liability Company: LLC
The LLC is a very popular legal form, because here you can limit the liability of a company's assets. Thus, strictly speaking it should read: company with a company's assets limited liability. The assets of the company that is fully liable. It sticks not the personal assets of shareholders. This liability is thus limited to the company. A bank loan is but usually only awarded when the civil-private. In order for the shareholders in the bankruptcy case are not protected against access by the banks, but from the access of counterparties to which the LLC owes money.
Although under the term "society" presents more than one person, can the LLC - to be founded by one person alone - different from the GbR, OHG or KG.
GmbH, founded
To such a Creation make, you must first create a social contract that creates certain points according to § 3 Companies Act must contain, as the seat of the company, the amount of registered capital, etc. The minimum registered capital of 25,000 euros. It can be partially provided in kind (§ 5 GmbH-Gesetz). It is also possible to establish a limited liability company with a capital contribution from 1 EUR (or a multiple thereof).
The establishment must be registered by a notary in the commercial register. Only with the entry in the register the GmbH is founded. Who before registration already receives the operation that is fully liable for any resulting liabilities.
Since November 2008, there is the previously mentioned earlier so-called 1-Euro-GmbH, which may be created from a minimum capital of €. The procedures for establishing These special variant of the GmbH is standardized and simplified, and thus cheaper.
The LLC is a corporation. All other previously considered society forms (sole proprietor, GbR, OHG and KG) are unincorporated communities.
Aktiengesellschaft, AG
The corporation is a corporation. To establish a corporation, a statute must first be created. The minimum share capital amounts to 50,000 EUR. A stock company may be founded by one partner alone.
through registration in the register of the AG is founded. The corporation has three bodies: the Executive Board, which manages the business, the Supervisory Board, which supervises the activities and as the General Assembly meeting organ of shareholders. At the AGM, the Supervisory Board elected and relieved by the Board. Even with the corporation's liability is limited to the company's assets.
European legal forms
|
| SE = Societas Europaea | EEIG European economic Interessenverei-cleaning |
| establishing conditions | companies from at least | Mind. Two members from different EU countries |
| minimum capital | 120,000 EUR | Not required |
| liability | limited to corporate assets | jointly and |
Inspirations Quote
"A company is successful if the customer returns and not the product."
Marketing Wisdom
Regards, learning is easy!
a precise delineation criteria does not exist. The law (§ 1 HGB) merely mentions that the merchant PROPERTIES is given when "nature or extent of making a commercial Geschäftsberieb required."
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