Izbor pravnoorganizacijske oblike za opravljanje podjetniške dejavnosti

diplomsko delo univerzitetnega študija Organizacija in management poslovnih in delovnih sistemov

Alen Jurič (Author), Bojan Vavtar (Mentor)

Abstract

Diplomsko delo zajema in predstavlja ključne informacije ter posebnosti dveh najbolj razširjenih pravnoorganizacijskih oblik za opravljanje podjetništva v Sloveniji. Jedro dela vključuje lastnosti vsake izmed oblik v fazah od ustanovitve in delovanja do zaprtja, pri čemer so posamezni postopki podkrepljeni s pravnimi viri. Kot takšen je Zakon o gospodarskih družbah (ZGD-1) ključna opora, saj določa in ureja ustanavljanje podjetij oziroma družb v Sloveniji. Zajema tudi vse pogoje in zahteve, na katere naj bi bil bodoči podjetnik pozoren pri izbiri pravnoorganizacijske oblike v povezavi z njegovimi potrebami in pričakovanji. V fazi samega poslovanja se pri posameznih oblikah pojavljajo posebnosti ter razlike, povezane s podjetnikovo osebno odgovornostjo, vodenjem poslovnih knjig, obdavčitvijo dohodka in postopki prenehanja opravljanja podjetniške dejavnosti. Marsikdo namreč brez konkretnega premisleka, zaradi hitrejše možnosti začetka opravljanja svoje dejavnosti in v izogib zapletenim uradnim postopkom pri ustanovitvi, izbere status samostojnega podjetnika. Le-to je bil naš povod za iskanje glavnih razlogov za podjetnikovo izbiro pravnoorganizacijske oblike.

Keywords

Zakon o gospodarskih družbah;samostojni podjetnik;družba z omejeno odgovornostjo;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FOV - Faculty of Organizational Sciences
Publisher:	[A. Jurič]
UDC:	34
COBISS:	7961875
Views:	813
Downloads:	126
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Selection of legal organisational form for the pursuit of entrepreneurial activities
Secondary abstract:	The diploma thesis covers and presents key information and special features of the two most widely used legal organizational forms for undertaking entrepreneurship in Slovenia. The core of the work includes properties of each of the forms in phases from the establishment and operation to the termination of business, with individual procedures being corroborated by legal sources. As such, the Companies Act (ZGD-1) is a key support, since it defines and regulates the establishment of companies and partnerships in Slovenia. It also covers all of the conditions and requirements to which the prospective entrepreneur should pay attention to while choosing legal organizational form in relation to their needs and expectations. At the stage of business itself, there are special features and differences in the individual operations related to the entrepreneur's personal responsibility, the accounting, the taxation of income, and the procedures related to the termination of business activity. In many cases prospective entrepreneurs choose the status of a sole proprietor without a concrete reflection, just for the sake of faster possibility of starting their own business and avoiding complicated formal procedures related to establishment. Our aim was to find the main reasons for the entrepreneur's choice of legal organizational form.
Secondary keywords:	− Companies Act;− sole proprietor;− limited liability company;− the choice of legal organizational form.;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za organizacijske vede
Pages:	52 f.
ID:	10844955