Formes de propriété d'entreprise

Du point de vue de la propriété, les organisations commerciales peuvent être des types suivants :

1. Entreprise individuelle.
2. Partenariat.
3. Entreprise.
4. Société coopérative.
5. Entreprise d'État.

Entreprise individuelle

Une entreprise individuelle est une entreprise à but lucratif détenue par une seule personne. Le propriétaire peut opérer seul ou employer d’autres personnes. Le propriétaire de l’entreprise est responsable de manière illimitée des dettes contractées par l’entreprise.

Partenariat

Un partenariat est une forme d'entreprise à but lucratif détenue par deux personnes ou plus. Dans la plupart des formes de partenariat, chaque associé est responsable de manière illimitée des dettes contractées par l'entreprise.

Entreprise

Une société est une entreprise à responsabilité limitée qui possède une personnalité juridique distincte de celle de ses membres.. The company can be either privately-owned or government-owned, and privately the owned companies can organize either for-profit or not-for-profit. A privately-owned, for-profit company can either be privately held or publicly held. A for-profit company’s shareholders elect a board of directors to direct the corporation and hire its managerial staff.

Société coopérative

Often’ referred to as a “co-op,” a cooperative is a limited-liability business that can be organized for-profit or not-for-profit. A for-profit cooperative differs from a for-profit corporation in that it has members, as opposed to shareholders, who share decision-making authority. Cooperatives are typically classified as either consumer cooperatives or worker cooperatives. Les coopératives sont fondamentales pour l’idéologie de la démocratie économique.

Entreprise d'État ou société gouvernementale

Généralement, une entreprise détenue par l'État est appelée entreprise d'État, entreprise d'État ou entreprise publique.Pour l'expansion des entreprises, une industrialisation et un développement rapides, ainsi que pour supprimer les monopoles individuels et établir l'intérêt public et la propriété, l'État intervient dans le secteur des affaires.

Considérations lors du choix de la forme de propriété

Voici quelques considérations qui chaque entrepreneur devrait revoir avant de choisir la forme de propriété.

1. Considérations fiscales

En raison des taux d'imposition progressifs pour chaque forme de propriété, des changements constants du code des impôts et des fluctuations annuelles des revenus d'une entreprise, un entrepreneur devrait calculer chaque année la facture fiscale de l'entreprise pour chaque propriété.

2. Exposition à la responsabilité

Certain forms of ownership offer business owners greater protection from personal liability due to financial problems, faulty products, and a host of other difficulties. Entrepreneurs must weigh the potential for legal and financial liabilities for their company’s obligations.

3. Besoins en capital de démarrage et futurs

Forms of ownership differ in their ability to raise start-up capital. Depending on how much capital an entrepreneur needs and where she plans to get it, some forms are better than others. Also, as a business grows, it’s capital requirements increase, and some forms of ownership make it easier to attract financing from outsiders.

4. Contrôle

By choosing certain forms of ownership, an entrepreneur automatically gives up some control over the business. Entrepreneurs must decide early on how much control they are willing to sacrifice in exchange for help from other people in building a successful business.

5. Capacité de gestion

Entrepreneurs must assess their own ability to manage their companies. If they lack skills or experience in certain areas, they may need to select a form of ownership that allows them to bring the company people who possess those skills and experience.

6. Objectifs d'affaires

How big and how profitable an entrepreneur plans for the business to become will influence the form of ownership chosen. Business often switches forms of ownership as they grow, but moving from some formats to others can be extremely complex and expensive. For instance, business owners wanting to switch from a corporation to a limited liability company face daunting liabilities under current tax laws. That conversion gets taxed as though the entire company was liquidated or sold off.

7. Coût de formation

Some forms of ownership are much more costly and involved to create than others. Entrepreneurs must carefully weigh the benefits and the costs of the particular form they choose, bearing in mind the financial implications of each.

8. Succession de la direction

When choosing a form of ownership, business owners must look ahead to the day when they will pass their ventures on to the next generation or a buyer. Some forms of ownership make this transition much Consideration of the above factors would lead the prospective entrepreneur to the right choice in the arena of business.