delo diplomskega seminarja
Simona Škrilec (Author), Matej Rus (Mentor)

Abstract

V diplomskem seminarju je analizirano statusno preoblikovanje samostojnega podjetnika v družbo z omejeno odgovornostjo na primeru podjetja Krhelj & Krhelj, d. o. o. Podjetje se ukvarja s proizvodnjo, predelavo, posredništvom, trgovino na drobno in debelo s kmetijskimi pridelki, sadjem in z živili. Hkrati ima eno izmed večjih in redkih trgovin v Prekmurju, ki se ukvarja s prodajo raznovrstnih domačih dobrot. Podjetje ima tudi zelo bogat prodajni program najrazličnejših izdelkov. Najpomembnejša blagovna znamka je Šklojca. V teoretičnem delu diplomskega seminarja so opredeljene ustrezne značilnosti dveh statusov, ki se najpogosteje pojavljata v Sloveniji, to sta samostojni podjetnik in družba z omejeno odgovornostjo. Pri vsakem so navedeni pogoji za ustanovitev, odgovornost, obdavčitev, vodenje poslovnih knjig in prenehanje statusa. Predstavljene so tudi prednosti in pomanjkljivosti omenjenih statusov. Večji poudarek je namenjen statusnemu preoblikovanju, pri čemer so predstavljeni načini in razlogi preoblikovanja, davčni vidik prenosa dejavnosti, stroški prenosa in prednosti takega preoblikovanja. V praktičnem delu diplomskega seminarja je predstavljeno podjetje Sušilnica Šklojca, Geza Škrilec, s. p., ki pa se je pozneje statusno preoblikovalo v novo kapitalsko družbo, v družbo Krhelj & Krhelj, d. o. o. Tako je poudarek na poteku statusnega preoblikovanja omenjenega podjetja in ugotavljanju razlogov za tako odločitev. Pomembno je, da je sprememba statusa na podjetje Krhelj & Krhelj kljub krizi vplivala ugodno.

Keywords

podjetništvo;samostojni podjetniki;preoblikovanje;družba z omejeno odgovornostjo;obdavčenje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [S. Škrilec]
UDC: 658.114.1:658.114.4
COBISS: 11578140 Link will open in a new window
Views: 2308
Downloads: 258
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Other data

Secondary language: English
Secondary title: Changing the status of sole trader to limited liability company
Secondary abstract: This diploma seminar paper is an analysis of the status reorganization from a private entrepreneur into a limited liability company in the case of Krhelj & Krhelj, d.o.o. The company deals with the production, processing, mediating, retail and wholesale trade of agricultural produce, fruit and foodstuffs. The company also owns one of the largest and rarest stores in Prekmurje, which sells different types of homemade food. In addition, the company sells a wide variety of different products. The most important brand in the product assortment is Školjca. The theoretical portion of the diploma seminar defines the appropriate characteristics of two of the most frequent statuses in Slovenia, i.e. the private entrepreneur and the limited liability company. The definitions comprise the conditions for the establishment, liability, taxation, bookkeeping and termination of status, along with the disadvantages and advantages of each status. A greater emphasis is put on the reorganization of the status, whereby the methods and reasons for reorganization, the tax aspects of the business transfer, the costs of the transfer and the advantages of such a reorganization are described. The practical portion of the diploma seminar paper is the presentation of the company Sušilnica Šklojca Geza Škrilec, s.p., which later reorganized its status into the company with share capital Krhelj & Krhelj, d.o.o. The emphasis thus lies on the process of the status reorganization of the aforementioned company and defining the reasons for such a decision. It is extremely important that despite the economic crisis, the status reorganization of the company Krhelj & Krhelj was beneficial.
Secondary keywords: entrepreneurship;private entrepreneur;limited liability company;taxation;status reorganization;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 47 str.
ID: 8727730