The term getting thing does not describe independent legal form, but an in practice established organization form of the parent company of a company and is legally not defined, why the term getting thing is not uniformly used also in the literature.
In the context of an economy global developing the goal of the organization management of internationally active enterprises is the long-term safety device of the competitive ability. It applies to create such an organisational structure the efficient operational sequences regarding quality to create time and costs in the enterprise made possible and for this purpose concrete organizational regulations. Holdingstrukturen represent a popular form of the organization for years national like internationally active enterprises.
The getting thing organization consists of two levels: A company center or a parent company and several legally and organizational independent subsidiary companies, at which the holding company holds a financial participation (of English "tons hold ").
The organization form that getting thing defines itself - differently than the functional area organization or the division organization - less over the internal task distribution than rather over the distribution of the vested titles and thus over decision and instruction powers.
The achievement production takes place in the subsidiary companies, the basic units of the company. Whether these vertical partial stages operate in the same creation of value process and so that a functional arrangement is present or whether they in different creation of value processes are active and so that an arrangement is given after object areas, is irrelevant. Many holding companies try to use synergies between the subsidiary companies. From this intention central sites with appropriate functional arrangement power develop opposite the subsidiary companies, which are created on the basis of regional or product-oriented criteria!
The getting thing organization is an instrument for the utilization of tax benefits, for the evasion of financial participation borders and for the implementation of size and specialization advantages in the context of the investment. The moreover one this organization form makes the easy integration possible of akquirierten enterprises. Tax benefits can be used, as the holding company shifts its company headquarters into a country, in which more attractive fiscal basic conditions are given.
The profits exhausted from the subsidiary companies to the holding company are subject then to a more favorable tax legislation from trust-legal reasons are frequently forbidden it enterprises to hold larger financial participation at other enterprises. In many cases the excess of a Mindestbeteiligung is beyond that connected with legal obligations. In order to go around this, holding companies are often created.
Holding companies make it for the enterprises possible concerned to transform direct into indirect financial participation. For the legislator and the supervisory authorities it is substantially more difficult to forbid and uncover indirect financial participation, particularly since by the engagement of intermediate getting thing the actual participation structure can be reconstructed only at substantial expenditure.
The disadvantages getting thing are similarly as at the division organization. From the structuring in subsidiary companies a blindness can result in relation to the goals of the entire company in these. From their legal beyond that a higher administrative expenditure results.
Different forms of the getting thing organization will be differentiated, noticed depending on like many functions and decisions from the company center:
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