Company
Out more economically View is in Company a union several legally more independently to an economical unit under a uniform line. One calls the enterprises connected thereby company enterprises.
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The legal company term
The law on limited companies defines the company as follows: "and in or several dependent enterprises under the uniform line of the dominant enterprise are summarized a dominant, then they form a company; the individual enterprises are company enterprises "(§ 18 AktG). The central feature of the company is the summary of legally independent enterprises under uniform line. The uniform line is an indefinite right term, with which the legislator did consciously without a concretizing. According to dominant opinion the uniform line is present if an enterprise actually controls another enterprise. To the position of the company enterprises the law continues to differentiate in Coordinating companies and Subordination companies.
Coordinating companies
Characteristic of the coordinating company is the of equal standing position of the company enterprises. There is no dominant enterprise in this case, but the line organs are contractually regulated in mutual agreement. This can be in form of an adviser or a personnel entwinement of the management of the enterprises involved.
Subordination companies
In practice more frequently to find is the form of the subordination company. Dependent enterprises of the uniform line of a dominant company are subordinate. A dependence of the subordinated enterprises is present, if the dominant enterprise can directly exert a controlling influence on these, whereby this powerful position does not have to be exercised, but is sufficient, if only the possibility for it exists. One differentiates far three forms of the subordination company with different in each case degree of integration:
Integration company
The integration is the most intensive form of the company connection. It is present if an AG is taken up to another domestic AG. The integrated society maintains here outward its independence, inward functions it however like a plant department. A condition is a majority possession of at least 95%. Economically regarded the integration of a fusion comes and/or. Fusion very close.
Contract company
A contract company becomes by a controlling contract i.S.D. § 291 AktG justifies. A controlling contract entitled the dominant enterprise to give the executive committee of the dependent society regarding the line of the society instructions. This instruction right is comprehensive and applies thus also to unfavorable instructions, it is it contradicts the interest of company or represents an existence threat for the dependent enterprise. A condition for the conclusion of the contract is a three quarters majority in the general meeting. By the comprehensive instruction right the dominant enterprise attains legally the full business line of the dependent society.
Actual company
Neither if a controlling contract still another integration are present, then one speaks under the following conditions of an actual company: It lies a subordinate position i.S.D § 17 AktG forwards, the dependent enterprise is an AG or a KGaA and the dominant enterprise possesses the possibility of exerting influence on the dependent enterprise. Basis for the influencing control of the dominant enterprise forms thereby in principle a participation of the majority, that means the principal and/or the majority of votes. This influence may not be used here however to arrange the dependent society to a business unfavorable for it it is the disadvantages becomes balanced.
Economical company forms
A further distinguisher can do the different of companies its.
One differentiates in:
Vertical company
If a company is so arranged that the production of a partial enterprise is processed or marketed by another partial enterprise, one speaks of a vertical company. However this company form is nowadays partially outdated - it proves in the modern often as uneconomic. Raw materials for the subsequent treatment, supply parts of etc.. produces one today no more, but buys her with changing suppliers at in each case the favourable prices.
Horizontal company
This form is an old however still current construction. Different customer fields can be covered by the union of many enterprises in the same economic sector. Thus that produces VolkswagenCompany from the cheap small car to the luxury sedan of everything - the sector heavy trucks is only missing still.
Diagonal/inorganic company
That Mixing company is today the most modern and most promising form of the company. One invested into all ranges, in those money to earn leaves oneself and withdraws themselves from it again if the chances of winning decrease/go back. By the variety the mixing company is also less susceptible in relation to crises than the horizontal company. A good example of it is MAN ONE, therefore also adversely as "General store"one designates. As multinational company further those companies designates the locations in several states to possess.
See also
Literature
- Manfred training to living: "organization", 3. Edition, Vahlen publishing house 2002. ISBN 3-8006-2825-2
- Manuel René Theisen: "the company - legal and economical bases of the company enterprise" , 2. Edition, shepherd Poeschel, 2000. ISBN 3-7910-1487-0
- Hoping man, Friedrich (Hrsg.): "company manual", Wiesbaden 1993. ISBN 3409199535
- Scheffler, Eberhard: Company management, 2. Aufl., Munich 2005. ISBN 3800630974
Web on the left of
- [ 1 ]: Forms of business organization - fortunecity.com
