当代商学概论1课件.ppt
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- 当代 商学 概论 课件
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1、当代商学概论当代商学概论 Fundamentals of Business Lecture 1:Introduction What to cover today:1.The nature of business2.Forms of business ownership3.Franchising4.Business mission and company profile5.Exercises What is business?money(capital&profit)companyproducts(goods&services)peoplemarketcountries&culturesconf
2、erences,negotiations&tripscommunication1.The nature of businessBusiness is:the exchange or trade for things people want or needthe production,distribution and sale of goods and services for a profita goal-directed behaviour aimed at getting and using productive resources to buy,make,trade,and sell g
3、oods and services that can be sold at a profit(Source:Jones,2007.Introduction to Business:How Companies Create Value for People)productiveresourceslandcapitalenterpriselabor 2.Forms of business ownershipThree basic legal(vs.organizational)forms of business ownership:1.sole proprietorship(个人个人)独资企业独资
4、企业2.partnership 合伙企业合伙企业pany 公司公司Unlimited Liability Company 无限责任公司无限责任公司Limited Liability Company(LLC)有限责任公司有限责任公司S corporation S型股份有限公司型股份有限公司C corporation C型股份有限公司型股份有限公司enterprise company corporation2.1 Factors to be weighed in decision-makingease of formationliability for business debtscontrol
5、over the operationmanagement expertise availablefinancial resources availabletaxation policiescontinuitylegal capacity2.2 Sole proprietorshipadvantages&disadvantages D4:lack of continuity If the owner dies or becomes too ill to manage the business,there is no separate legal entity in existence with
6、which the public,creditors,suppliers or employees can deal to ensure the continuity of the business.2.3 Partnership2.3.1 Oral vs.written agreementarticles of partnership 合伙章程合伙章程names of the partnersname of the partnershiplocation of the partnershippurposes of the partnershipduration of the partners
7、hipcapital contributions by partnersrights and responsibilities of partnersallocation of profits and losses among partnersdissolution(破产清偿)procedures2.3.2 General partnership 普通合伙普通合伙企业企业 vs.limited partnership 有限有限合伙企业合伙企业2.3.3 Advantages&disadvantages2.4 Companycompanypublicly ownedquasi-publicly
8、ownedprivately ownedprofitnon-profitprivately held(s corp.,LLC)publicly held(usu.C corp.)publicly owned companies:established by the government,e.g.the U.S.Postal Service,big 4 banks in China,CNPC,Sinopec,CNOOCquasi-publicly owned companies:established privately,but operated for public service and w
9、ith high degree of government regulation and protection,e.g.private schools and hospitalsprivate companies:established privately and operated for private interests;including the bulk of existing companiesprofit private companies:established to carry out business for profit-making purposesnon-profit
10、private corporations:established for charitable or religious purposesprivately held profit private companies:LLC or S corp.;do not publicly offer their stock;owned by one or a few shareholders who normally have family or other close ties and also manage the business publicly held profit private comp
11、anies:C corp.(also called LLC by share,public company,publicly traded company,public listed company);publicly offer and freely trade their shares on stock exchanges;owned by a number of unrelated shareholders who do not actively manage the company(passive investors,cf.limited partners);go public,IPO
12、 首次公开募股首次公开募股 2.4.1 CorporationProportion of Existing Businesses under Each Form of OwnershipProportion of Business Revenue Generated by Each Form of Ownership2.4.1.1 Corporate structure and management incorporators/shareholders board of directors president/GM/CEO/managing director other officialsow
13、nersmanagers 2.4.1.2 Corporate charter&legal personCorporate charter 公司章程公司章程:a document used to incorporate a business,and filed with the state governmentThe charter describes important aspects of the corporation,e.g.the name of the firm,the stock issued,and the firms operationsBylaws 公司规章公司规章 are
14、established to provide general guidelines for managing the firm2.4.1.3 Advantages&disadvantages A4:continuous life(perpetual continuity)Theoretically,a corporation has a perpetual existence;it continues until dissolved,merged,or terminated for other reasons.D4:agency problem High-level managers may
15、make decisions that are in their best interests,at the expanse of shareholders.for United States Federal income tax purposes,an S corporation is a corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.has 100 or fewer owners and satisfies ot
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