《当代商学概论》PPT课件

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1、当代商学概论FundamentalsofBusinessLecture1:IntroductionWhattocovertoday：ThenatureofbusinessFormsofbusinessownershipFranchisingBusinessmissionandcompanyprofileExercisesWhatisbusiness?money(capital&profit)companyproducts(goods&services)peoplemarketcountries&culturesconferences,

2、negotiations&tripscommunication1.ThenatureofbusinessBusinessis:theexchangeortradeforthingspeoplewantorneedtheproduction,distributionandsaleofgoodsandservicesforaprofitagoal-directedbehaviouraimedatgettingandusingproductiveresourcestobuy,make,trade,andsellgoodsandservice

3、sthatcanbesoldataprofit(Source:Jones,2007.IntroductiontoBusiness:HowCompaniesCreateValueforPeople)productiveresourceslandcapitalenterpriselabor2.FormsofbusinessownershipThreebasiclegal(vs.organizational)formsofbusinessownership：soleproprietorship(个人)独资企业partnership合伙企业c

4、ompany公司UnlimitedLiabilityCompany无限责任公司LimitedLiabilityCompany(LLC)有限责任公司ScorporationS型股份有限公司CcorporationC型股份有限公司enterprise>company>corporation2.1Factorstobeweighedindecision-makingeaseofformationliabilityforbusinessdebtscontrolovertheoperationmanagementexpertiseavailab

5、lefinancialresourcesavailabletaxationpoliciescontinuitylegalcapacity2.2Soleproprietorshipadvantages&disadvantagesD4:lackofcontinuityIftheownerdiesorbecomestooilltomanagethebusiness,thereisnoseparatelegalentityinexistencewithwhichthepublic,creditors,suppliersoremployeesc

6、andealtoensurethecontinuityofthebusiness.2.3Partnership2.3.1Oralvs.writtenagreementarticlesofpartnership合伙章程namesofthepartnersnameofthepartnershiplocationofthepartnershippurposesofthepartnershipdurationofthepartnershipcapitalcontributionsbypartnersrightsandresponsibilit

7、iesofpartnersallocationofprofitsandlossesamongpartnersdissolution(破产清偿)procedures2.3.2Generalpartnership普通合伙企业vs.limitedpartnership有限合伙企业2.3.3Advantages&disadvantages2.4Companypubliclyownedcompanies:establishedbythegovernment,e.g.theU.S.PostalService,big4banksinChina,CN

8、PC,Sinopec,CNOOCquasi-publiclyownedcompanies:establishedprivately,butoperatedforpublicserviceandwithhighdegree