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1工商管理导论讲义-2010.9.20
Fundamentals of Business
Lecture 1
Setting Up a Business
Ⅰ.Objectives and Tasks
A、Be familiar with the major forms of business.There are four, namely, sole proprietorship, partnership, corporation and franchising.
B、Know the advantages and disadvantages of the different forms of business.
C、Memorize the related technical terms.
Ⅱ. Major contents
There are four major forms of business in a market economy: Sole proprietorship, partnership ,corporation and franchising.
1.Sole Proprietorship
● Definition:A sole proprietorship is a business owned and controlled by one person.
Advantages
★ Simple to Establish ★ Freer in Decision-Making
★ Easy to Keep Operational and Financial Secrecy
★ Less Tax Burden ★ Exclusive Use of Profits
Disadvantages
☆ Unlimited Liability ☆ Limited Access to Capital
☆ Limited Managerial Expertise
2.Partnership
● Definition: A partnership is an association of two or more persons to carry on as co-workers of a business for profit. (By the US Uniform Partnership Act.)
Advantages
★ Improved Access to Capital and Credit
★ Greater Possibility for Good Management
★ Definite Legal framework ★ Better Prospects for Growth
Disadvantages
☆ Unlimited Liability ☆ Internal Conflicts
☆ Problem of Continuity
3.Corporation
● General Introduction: If your business keeps growing and needs huge sums of capital, you may have to choose a different form.
To form a corporation, at least three incorporators are needed.
All the incorporators are limited liabilities.
A corporation is a legal person.
incorporators elect directorate
(Board Chairman, CEO) elect president
Advantages
★ Limited Liability ★ Easy to Expand
★ Separated Ownership and Management ★ Continuous Life
Disadvantages
☆ Double Taxation ☆ High Organizing Costs ☆ Lack of Secrecy
4.A Special Form: Franchising
● Definition:Franchising is a licensing agreement, under which the franchisor grants the franchisee the right to sell or use the former’s products, servi
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