Enterprise or enterprise a project which can be accomplished by persons is generally called. 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 an enterprise one is legally, economical and financially independent restaurant unit with its own management.

Right term

Business enterprises are led in form "of a company in such a way specified ". The firm term is fixed in "§ to 17 HGB and designates the legal designation of a commercial business concern. Colloquially the term enterprise is used nevertheless often falsely for a Firmierung or it stands for an institution in the society. In Germany the term entrepreneur in "§ 14 BGB is defined. "§, there it is called 2 exp. 1 UStG the entrepreneur further defined: .

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 with machines. Still another even if legal form, the so-called Firmierung comes like e.g. 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. to this enterprise, then even if an enterprise becomes from business premises. The question whether and how such an enterprise becomes also business active, which enterprise plans it and pursues and whether it in addition accomplishes if necessary so-called projects, is the subject of the enterprise term.

Forms of business organization

Strictly speaking an enterprise each unit, independent of their legal form, is 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, freelance, as well as or according to commercial law work as private firm or family businesses person and finance companies, who attend regularly to gainful occupation, exercise.

Size or a goal of an enterprise (see a formulation of goal) is irrelevant for the definition of an enterprise. An enterprise does not distinguish itself from a project in principle thereby that it does not possess a defined end-time, unique, but a constant project is and resources ith D." R. from the front are not in here limited. Very probably however projects can be a component of an enterprise. Within the creative and non-profit range this separation was not established 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 form of 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.

Economic interpretation

The question, why individuals and groups from individuals unite to enterprises and by it transactions outside of the market accomplishes, is one of the basic questions of the

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 in practice

There are different kinds of business enterprise, it can for example in the industriellen sector, in the sector relating to crafts, in the agrarian sector, in the service or be settled in the trade. If an enterprise expands over the national borders, one speaks of a 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.

Number

According to data of the Federal Ministry for finances there are altogether 3.3 millions enterprises in Germany, of it is 0.5 million finance companies and 2.8 millions person enterprises. The person enterprises divide themselves in 0,4 million unincorporated firms and 2.4 millions private firms. In the private firms thereby 0.8 millions freelance independent ones are contained.

See also

• Public Social private Partnership

Literature

• Volker 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 2004, ISBN 3922708307
• Burkard Lotz: The Konsortialvertrag of the equipment construction at home and abroad. In: ZfBR. 1996, P. 233 FF

Articles in category "Enterprise"

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