enterprises or enterprise is generally called a project which can be accomplished by persons. Within the economic range its structure in the business plan so mentioned is fixed. The terms „enterprise “and „enterprises “are today synonymously used mostly.
In the economy is an enterpriseone legally, economically and financially independent restaurant unit with an own management.
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business enterprisein form „of a company in such a way specified “are led. The firm term is fixed in § to 17 HGB and designates the legal designation of a commercial business concern. Colloquially the term enterprise is nevertheless often falsely used for a Firmierung or itstands for an institution in the society. In Germany the term entrepreneur in § 14 BGB is defined. Further § 2 exp. define. 1 UStG the entrepreneur, there is called it: „Entrepreneur is, who a commercial or vocational activity independentlyexercises. “.
There is however no uniform right term „of the enterprise “, since this term is defined depending upon purpose of the law, which uses it, differently.
An enterprise is however a pure „manufacturing plant “, which provides special goods or services, as for example a building alsoMachines. Also still another legal form, the so-called comes to this enterprise.Firmierung such as z. B. a finance company („GmbH “, „AG “) and/or. a so-called. „Private firm “with the pertinent capital in the form of operational funds, buildings, money, shares etc., then becomes outbusiness premises an enterprise. The question whether and how such an enterprise becomes also business active, which enterprise plans it and pursues and whether it in addition if necessary. so-called.The subject of the enterprise term accomplishes, is projects.
forms of business organization
in the closerSenses is independent an enterprise each unit, of their legal form, which exercises gainful or non-profit occupation. The term describes thus one „activity “and first no company. As enterprises count in particular also those projects, some relating to crafts, freelanceas well as, or person and finance companies, who attend regularly to gainful occupation, exercise according to commercial law work as private firm or family businesses.
Size or a goal of an enterprise (see. A formulation of goal) are irrelevant for the definition of an enterprise. An enterprise borders itself from one Project thereby off that it does not possess a defined end-time, unique, but a constant project is not fundamental and resources i. D. R. from the front are not in here limited. Very probably however projects can be a component of an enterprise. In the creativeand this separation was not established non-profit range however. Here one speaks with each project gladly of project, because the semantically accurate DIN -69901-Terminologie in such enterprises is to a large extent unknown (see also project).
legals formby enterprises
enterprises are divided in two different legals form: Private firm and society enterprise. A private firm can be led only by a person, society enterprises can (to have however not) by several persons be led.
|Private firm||society enterprise|
|private firm||unincorporated firms||finance companies||cooperatives|
|z. B. Registered buyer||z. B. GbR, OHG, kg, partnership company||z. B. GmbH, AG||z. B. EEC|
Apart from efficiency reasons (technological reasons, enterprises as long-term relationship, enterprise as institution with optimal handling incomplete contracts) the existence can be explained by enterprises also with pension absorption.
forms of business organization into practice
gives different kinds of business enterprises, it can for example in the industriellen sector, in the sector relating to crafts, in the agrarian sector, in the service or in the trade be settled. If an enterprise expands over the national borders, one speaks ofa multinational enterprise.
A special attention in the European union one, according to political expressions, gives to the small and central enterprises (see. KMU - Definition European Union, article 1). Many large enterprises firmieren as corporation and their shares at the stock exchange are acted.Important ones quoted German enterprises are summarized in the German share index.
according to data of the Federal Ministry for finances gives it altogether to 3.3 millions Enterprises in Germany, of it are 0.5 millions Finance companiesand 2.8 millions Person enterprise. The person enterprises divide into 0,4 millions Unincorporated firms and 2.4 millions Private firm up. In the private firms thereby 0.8 millions are freelance independent one contain.
see to Social
- Peoples Lietmeyer, olive Petzold:Conditions and goals for a reform of the enterprise taxation. Restaurant economics 2005/9, S. 590ff.
- Paco Xander Nathan: Enterprises are better humans?. Löhrbach 2004, ISBN 3922708307
- Burkard Lotz: The Konsortialvertrag of the equipment construction at home and abroad. In: ZfBR.1996, S. 233 FF
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