diplomsko delo
Abstract
Družinsko podjetje TOPTAP Gregorič Irena s.p., je podjetje s sedežem na Zgornji Ložnici. Podjetje se ukvarja z izdelavo kamionskih ponjav, šotorov, pokrival, reklamnih transparentov iz plastificiranega materijala, z vso dejavnostjo, ki zajema tapetništvo. Imajo tudi stroje za digitalni tisk, s katerim se ukvarjajo kot dopolnitev proizvodnje zadnjih 8 let. Njihova osnovna dejavnost je tudi gostinstvo, saj imajo na Zgornji Bistrici okrepčevalnico.
Namen diplomske naloge je bil, preučiti možnosti preoblikovanja pravne oblike podjetja iz samostojnega podjetnika v družbo z omejeno odgovornostjo. V prvem delu diplomske naloge sem predstavil obe obliki. Od ustanovitve, odgovornosti, obdavčitve in prenehanje obeh. Predstavil sem slabosti in prednosti obeh pravnih oblik. V drugem delu diplomske naloge, sem pa predstavil situacijo v podjetju in na primeru podjetja predstavil prednosti in slabosti preoblikovanja, smotre, cilje in vizijo podjetja.
Za vsako podjetje je pomembna prava pravnoorganizacijska oblika, ker s tem s podjetje v določenih primerih lahko olajša poslovanje. Saj podjetje lahko s tem prihrani pri obdavčitvi, ima določene ugodnosti, odgovornost lastnikov, do podjetja.
V danem primeru, ki sem ga obravnaval jaz, je v času gospodarske krize prišlo do zmanjšanja obsega proizvodnje, hkrati so se povečale terjatve do kupcev, ki jih ima podjetje TOPTAP, zaradi nastale situacije na trgu. Večina podjetij s tem številom zaposlenih in s tolikšnim letnim prometom v dejavnostih, ki jih pokriva podjetje TOPTAP ima obliko družbe z omejeno odgovornostjo. Zaradi vseh dejavnikov skupaj se je podjetje odločilo, da bo spremenilo svojo obliko v družbo z omejeno odgovornostjo.
Z mojimi spoznanji v tej diplomski nalogi, sem poskušal prikazati kako in kaj je potrebno narediti v podjetju TOPTAP Gregorič Irena s.p., da bi se le to lahko preoblikovalo v družbo z omejeno odgovornostjo.
Keywords
gospodarske družbe;samostojni podjetniki;družba z omejeno odgovornostjo;preoblikovanje;pravni postopek;
Data
Language: |
Slovenian |
Year of publishing: |
2011 |
Source: |
Maribor |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UM EPF - Faculty of Economics and Business |
Publisher: |
[G. Gregorič] |
UDC: |
347.7 |
COBISS: |
10946844
|
Views: |
2060 |
Downloads: |
136 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary title: |
Conversion of a sole trader to a limited liability company - a case of Toptap, Gregorič Irena s. p. company |
Secondary abstract: |
he family-owned TOPTAP Gregorič Irena s.p. company is seated in Zgornja Ložnica. The company’s field of business is producing lorry canopies, tents, awnings, advertising banners from laminated materials, as well as all activities regarding tapestry. They also own machinery for digital printing, which has been their secondary source of income for the last 8 years. Their primary activity is also hospitality industry, since they own a restaurant in Zgornja Bistrica.
The purpose of this Diploma Paper was to study the possibilities for changing a company’s form of legal registration from a private independent company to a Limited Liability Company. The first part of the paper is a presentation of both such forms. It covers foundation, liability, taxation, termination and presents strengths and weaknesses of both legal forms. And in the second part of the Diploma Paper I have presented the situation in a company, which I also used as an example of pros and cons for transformation, as well as proper goals and vision of the company.
The right legal form of organization is important for a company, since in certain instances operation of a company may benefit on it, with potential tax savings, with certain benefits or with changes of owners’ liabilities.
In the relevant case, which I have studied, times of economic crisis brought a reduction in production, an increase of claims payable towards customers of the TOPTAP Company, due to the existing market situation. Most companies with such employee numbers and annual revenue in our fields of business operate in the form of a Limited Liability Company. All factors combined lead the company to a decision to change the company’s legal form into a Limited Liability Company.
With my findings in this Diploma Paper I attempted to present what (and how) needs to be done in the TOPTAP Gregorič Irena s.p. company, in order to transform it into a Limited Liability Company. |
Secondary keywords: |
Limited Liability Company;private entrepreneur;transformation;strengths of transformation;weaknesses of transformation;Toptap;legal form of organization; |
URN: |
URN:SI:UM: |
Type (COBISS): |
Undergraduate thesis |
Thesis comment: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Pages: |
42 str. |
Keywords (UDC): |
social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;civil law;civilno pravo;commercial law;company law;gospodarsko pravo;pravo gospodarskih družb; |
ID: |
991907 |