Prednosti in slabosti preoblikovanja s.p. v d.o.o.

Tišma, Zoran

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Title:	Prednosti in slabosti preoblikovanja s.p. v d.o.o.
Authors:	ID Tišma, Zoran (Author) ID Bratina, Borut (Mentor) More about this mentor...
Files:	MAG_Tisma_Zoran_2016.pdf (3,16 MB) MD5: 8559B32BD5A1EEA44839433E7E9AE9CD
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Naloga lastnikov in vodilnih v podjetju je, da oblikuje bodočo predstavo o podjetju. Obstajati mora trajna želja po njegovi učinkovitosti, uspešnosti, poštenosti ter notranji in zunanji interes po trajnem obstoju in razvoju. Poslovanje je treba usmerjati, uravnavati in nadzirati, da lahko dosežemo zastavljene cilje, ki morajo biti skladni z vizijo in poslanstvom podjetja. Za uresničitev vizije, poslanstva in ciljev je treba sprejeti strateške odločitve, ki lahko pomembno vplivajo na poslovanje podjetja v prihodnosti. Ena od takšnih strateških odločitev je tudi statusno preoblikovanje. Z razvojem in rastjo podjetja se pojavi vprašanje, ali je obstoječa statusna oblika samostojnega podjetnika še primerna. S povečanjem dobička se progresivno poveča tudi obdavčitev dobička. Zviša pa se tudi zavarovalna osnova. Pomemben razlog je tudi odgovornost. Samostojni podjetnik odgovarja z vsem svojim premoženjem, d. o. o. pa je družba z omejeno odgovornostjo, torej podjetnik ne odgovarja s celotnim premoženjem. V magistrski nalogi in tudi v praksi smo uspešno preoblikovali podjetje Dušan Tišma, s. p. v Tišma, d.o.o. Pojasnili smo prednosti in slabosti ene in druge organizacijske oblike. Podjetje smo preoblikovali tako, da lahko novo vodstvo prosto razpolaga s sredstvi družbe in odloča o novih strateških odločitvah, ki bo popeljalo podjetje do novih rasti in konkurenčnih prednosti pred ostalimi podjetji. Najpomembnejša prednost pri družbi z omejeno odgovornostjo je zagotovo davek na dobiček, ki ga z visoko rastjo dobička nismo sposobni kontrolirati, oziroma je pri samostojnem podjetniku nad 70.907,20 EUR dobička 50 %, medtem ko je pri družbi z omejeno odgovornostjo 17 %. Za konkurenčnost in nadaljnjo rast podjetja je obdavčitev s 50 % nesprejemljiva in podjetje težje konkurira na globalnem tržišču. Poleg dobička so drugi dejavniki tudi profesionalen zgled podjetja, večji imidž podjetja, lažje širjenje in morebitna prodaja podjetja in lažje pridobivanje nepovratnih sredstev.
Keywords:	samostojni podjetnik, družba z omejeno odgovornostjo, preoblikovanje podjetja, obdavčitev podjetja, izbira statusne oblike.
Place of publishing:	Maribor
Publisher:	[Z. Tišma]
Year of publishing:	2015
PID:	20.500.12556/DKUM-55709
UDC:	347.7
COBISS.SI-ID:	12221980
NUK URN:	URN:SI:UM:DK:WLRSKWSZ
Publication date in DKUM:	08.03.2016
Views:	2815
Downloads:	519
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Advantages and Disadvantages of Restructuring a Sole Proprietorship Into a Private Limited Company
Abstract:	Company owners and managers are tasked with shaping the future perception of the company. There should be a lasting desire on their part to ensure the company's efficiency, performance and honesty, as well as an internal and external interest in ensuring the company's continuous existence and development. Operations should be directed, regulated and supervised so as to achieve the set objectives that should correspond with the company's vision and mission. In order to realise the vision, mission and objectives, strategic decisions need to be taken that can materially affect the company's future operations. One such decision involves the conversion of the company's legal form. As the company develops and grows, its leadership is faced with the question of whether the existing legal form is still appropriate. An increase in income brings about a progressive increase in income tax. This also increases the insurance base. Another important consideration is liability. A sole trader is personally liable for the company's debts with all of his or her assets, while a private limited company (d. o. o. in Slovenia) is characterised by limited liability, meaning that an entrepreneur is not liable with all of his or her assets. As part of this Master's degree thesis as well as in practice, we have successfully converted the sole trader Dušan Tišma s. p. into the private limited company Tišma d. o. o. We have explained the advantages and weaknesses of each of the organisational forms. We have converted the company in a way that allows the new management to freely dispose of the company's assets and take new strategic decisions, all of which will propel the company towards new growth and competitive advantages over the other companies. The most important advantage of a private limited company is certainly the income tax, which we were unable to control in view of the high growth rates of the company as the tax rate came in at 50% for a sole trader with more than EUR 70,907.20 in income, while the corporate income tax for a private limited company is 17%. Taxation of 50% is unacceptable for the company's competitiveness and further growth as it makes it more difficult for the company to compete on the global market. Other factors to be taken under consideration also include the improved perception of the company as being an expert in its field, improved image of the company, facilitated expansion and eventual sale of the company as well as greater ease in acquiring grants.
Keywords:	sole trader, private limited company, conversion of a company's legal form, corporate taxation, selection of a legal form.

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