delo diplomskega projekta
Stela Šalamon (Author), Peter Podgorelec (Mentor)

Abstract

V diplomskem delu smo najprej spoznali značilnosti poslovanja samostojnega podjetnika in poslovanja družbe z omejeno odgovornostjo. Pred začetkom poslovne poti je pomembno poznavanje lastnosti poslovanja obeh oblik ter poznavanje njunih prednosti in slabosti. Z diplomskim delom se seznanimo s postopkom statusnega preoblikovanja, davčnim in računovodskim vidikom. Na začetku poslovne poti se ljudje večinoma odločijo za ustanovitev s. p.-ja, ker ni začetnih stroškov ustanovitve kot npr. pri d. o. o., kjer je potrebno vplačati minimalni osnovni kapital v višini 7.500 EUR. Samostojni podjetnik skozi leta poslovanja in rasti velikokrat preraste statusno obliko s. p.-ja, saj zaposluje vedno več ljudi, ima vedno večji obseg posla, s tem pa posledično tudi vedno večjo odgovornost. Pri poslovanju podjetnika se pogosto pojavi potreba po preoblikovanju v drugo pravnoorganizacijsko obliko. Največkrat se podjetnik preoblikuje v d. o. o. Država omogoča preoblikovanje iz samostojnega podjetnika v družbo z omejeno odgovornostjo, vendar je potrebno postopek voditi v skladu z zakonom.

Keywords

samostojni podjetnik;družba z omejeno odgovornostjo;preoblikovanje;obdavčitev;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [S. Šalamon]
UDC: 005.591.4:347.7
COBISS: 37806339 Link will open in a new window
Views: 525
Downloads: 83
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Other data

Secondary language: English
Secondary title: Reorganization a solo proprietorship into limited liability company - legal, tax and accounting aspects
Secondary abstract: In the thesis, we will present the characteristics of sole proprietorship and limited liability companies. It is important to know the properties of both business structures and their respective advantages and disadvantages. We will get familiar with the procedure of changing the business structure, tax and accounting aspects. Small businesses mostly begin as sole proprietors, because the starting costs are much lower compared to the limited liability company, where initial capital of 7500 EUR has to be paid. With business growth, more employees and more responsibilities, a sole proprietorship business structure can become inadequate and as such the need arises to change it. It is usually changed into a limited liability company. The state allows for such reorganization, but it has to be done in accordance with local legislation.
Secondary keywords: solo proprietorship;limited liability company;taxes;reogranization;
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 34 str.
ID: 11825247