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C2. Business Ownership and Entrepreneurship
C2. Business Ownership and Entrepreneurship
C2. Business Ownership and Entrepreneurship
Chapter 2
Business
ownership &
Entrepreneurship
LECTURER:
LE THI BICH NGOC
@: ngoc.ltb@due.edu.vn
0915.654.059
LEARNING OBJECTIVE
2
TABLE OF CONTENTS
1 Classification of enterprises
4 Establish enterprises
5 Dissolution/bankruptcy enterprises
3
CLASSIFICATION
OF
ENTERPRISES
2.1. Classification of Enterprises
Enterprises definition
“Enterprise” means an organization that has a proper name,
assets, premises, is established or registered in accordance
with law for business purposes.
(Law of Enterprise)
Doanh nghiệp là tổ chức có tên riêng, có tài sản, có trụ sở giao dịch, được thành lập hoặc
đăng ký thành lập theo quy định của pháp luật nhằm mục đích kinh doanh.
(Khoản 10- Điều 4 - Luật Doanh nghiệp 2020 số: 59/2020/QH14 ngày 17 tháng 6 năm 2020)
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2.1. Classification of enterprise
ENTERPRISE
By responsibility
By sources of fund By scale By business fields
regime
Foreign
State-owned Private Agricultural Industrial Commercial Service
Invested
enterprises sector enterprises enterprises enterprises business
Enterprise
3–7
2.1. CLASSIFICATION OF
ENTERPRISE
3–10
2.1. CLASSIFICATION OF
ENTERPRISE
Classification by sources of fund
3–13
2.1. Classification of Enterprise
Criteria State-owned enterprises Other types of enterprise
In addition to profit targets, SOEs must implement other Pursue profit goals and do any businesses
Enterprise’s goals
socio-economic goals set by the state. that is not prohibited by the law.
3–17
2.1. CLASSIFICATION OF ENTERPRISE
BY SCALE
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2.1. CLASSIFICATION OF ENTERPRISE
20
2.1. CLASSIFICATION OF ENTERPRISE
By business fields
Agricultural enterprise
Industrial enterprise
Business fields
Commercial enterprise
Service enterprise
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2.1. CLASSIFICATION OF ENTERPRISE
By business fields
⦿ Agricultural enterprises: are enterprises operating in the agricultural
sector, focusing on the production of products such as plants and
animals.
⦿ Industrial enterprises: are enterprises operating in the industrial
sector
⦿ Commercial enterprises: are enterprises operating in the field of
commerce, focusing on exploiting services in the distribution of
goods.
⦿ Service enterprises: banking, finance, insurance, post and
telecommunications, transportation, tourism, hotels, healthcare, etc.
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Choose the form of
BUSINESS
OWNERSHIP
2.2. Choose the form of Business ownership
In order to choose the right form of ownership, it is necessary to answer some of the
following basic questions (Collins, 2014):
1. Do you want simple or complicated business registration procedures?
2. Do you wish to have control of all or part of your business?
3. Do you want to share profits with others?
4. Do you want to pay less taxes?
5. Do you have the competencies and skills necessary to run your business unit?
6. Do you want your business to survive without you?
7. Do you have enough financial capacity?
8. How far is your ability to pay off debt?
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2.2. Choose the form of Business ownership
25
2.2. Choose the form of Business ownership
Company
Limited Liability
Joint-stock company Partnerships
Company
Limited liability
One member limited
companies with 2 or
liability company
more members
26
2.2. Choose the form of Business ownership
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2.2. Choose the form of Business ownership
Sole Proprietorship
Is a business owned by an individual and is solely responsible with
all his/her assets for all business activities.
Characteristics
•Has no juridical person.
•Must have a capital level not lower than the registered capital
•Individuals are both the owner and the user of the property,
•Operations manager: owner or hiring.
3–28
2.2. Choose the form of Business ownership
Capital Contributing Enterprise (company)
Capital Contributing Enterprise: Is an enterprise in which the
invested capital is contributed by two or more members.
3–29
2.2. Choose the form of Business ownership
Capital Contributing Enterprise (company)
A company must be contributed by two or more people, who
must be independent from each other in terms of assets, to
establish a company.
Contributed assets become common property of the
company, but each member still has ownership rights to the
contributed capital share. They have the right to sell or donate
their shares.
The members share profits and both bear losses in proportion
to their contributed capital.
3–30
2.2. Choose the form of Business ownership
Capital Contributing Enterprise (company)
A company must be contributed by two or more people, who
must be independent from each other in terms of assets, to
establish a company.
Contributed assets become common property of the company,
but each member still has ownership rights to the contributed
capital share. They have the right to sell or donate their shares.
The members share profits and both bear losses in proportion
to their contributed capital.
3–31
2.2. Choose the form of Business ownership
Partnerships
Parnership is a legal form of business operation between two or more individuals who
share management and profits. There must be at least two members being co-owners
of the company jointly conducting business under one common name (hereinafter
referred to as unlimited liability partners); in addition to unlimited liability partners
there may be limited liability partners.
Characteristics
There must be at least two members being co-owners of the company.
Including unlimited liability partners and limited liability partners.
Have juridical persons.
Do not issue stock.
3–32
2.2. Choose the form of Business ownership
3–33
2.2. Choose the form of Business ownership
3–35
2.2. Choose the form of Business ownership
Joint-stock company
A joint-stock company is an enterprise in which: The charter capital
shall be divided into equal portions called shares. Shareholders shall
be liable for the debts and other property obligations of the
enterprise only within the amount of capital contributed to the
enterprise and shareholders may freely assign their shares to other
persons.
3–36
2.2. Choose the form of Business ownership
Joint-stock company
Characteristics:
🙣Multiple owners (minimum of 3).
🙣Shareholders are responsible to the extent of the capital
contribution.
🙣Have juridical persons.
🙣To be entitled to issue types of stock
🙣Shareholders are entitled to transfer capital
🙣The charter capital is divided into equal parts
3–37
SME
DN VỪA VÀ NHỎ
2.3. DOANH NGHIỆP VỪA VÀ NHỎ (SME)
DOANH NGHIỆP VỪA & NHỎ Ở VIỆT NAM
nghiệp
39
2.3. DOANH NGHIỆP VỪA VÀ NHỎ (SME)
KHÁI NIỆM DOANH NGHIỆP VỪA VÀ
NHỎ
Doanh nghiệp nhỏ và vừa là cơ sở sản xuất, kinh doanh độc lập,
đã đăng ký kinh doanh theo pháp luật hiện hành, có vốn đăng ký,
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2.3. DOANH NGHIỆP VỪA VÀ NHỎ (SME)
TIÊU CHÍ XÁC ĐỊNH DOANH NGHIỆP VỪA VÀ
NHỎ
Quy mô Doanh nghiệp siêu nhỏ Doanh nghiệp nhỏ Doanh nghiệp vừa
Số lao Theo doanh thu Số lao Theo doanh thu Số lao Theo doanh thu
động hoặc nguồn vốn động hoặc nguồn vốn động hoặc nguồn vốn
Khu vực (tỷ đồng) (tỷ đồng) (tỷ đồng)
ƯU ĐIỂM:
HẠN CHẾ
⮚Thiếu nguồn lực để phát triển
⮚Không có các lợi thế kinh tế theo quy mô
⮚Chịu nhiều rủi ro trong kinh doanh
⮚Không quan tâm đầy đủ đến bảo vệ môi trường do thiếu
vốn
⮚Trình độ quản lý yếu kém
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2.3. SME
VAI TRÒ CỦA DOANH NGHIỆP VỪA & NHỎ
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2.3. DOANH NGHIỆP VỪA VÀ NHỎ (SME)
The policies to support the SME
Luật 04/2017/QH/04 47
Establish
enterprises
2.4. ESTABLISH ENTERPRISE
49
Dissolution/bankruptcy
ENTERPRISES
2.5. DISSOLUTION/BANKRUPTCY ENTERPRISES
51
2.5. PHÁ SẢN VÀ GIẢI THỂ DOANH NGHIỆP
52
BÀI TẬP NHÓM
53
DANH MỤC TÀI LIỆU THAM KHẢO
▪ Tổng cục thống kê. (2011). Doanh nghiệp nhỏ và vừa giai đoạn 2006-2011. Nxb Tổng Cục Thống Kê, 3–17.
▪ Tổng cục thống kê. (2014). Sự phát triển của doanh nghiệp ngoài nhà nước giai đoạn 2006-2011.
▪ Tổng cục thống Kê. (2014). Doanh nghiệp vừa và nhỏ 2006-2011.
▪ VCCI. (2016). Báo cáo thường niên Doanh nghiệp Việt Nam 2015. NXB Thông Tin và Truyền Thông.
https://doi.org/10.1017/CBO9781107415324.004
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Thanks!