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Contabilidad

Tema 1

QuestionAnswer
Definición de Empresa Unidad económica de producción que administra recursos para la consecución de unos fines.
Según que cosas podemos clasificar una empresa -Procedencia del capital (dinero) - Magnitud (tamaño) -Sus fines -Su forma jurídica -La actividad que desarrollen
Según la procedencia del capital (el dinero) Públicas o privadas
Según su magnitud (tamaño) Grandes, pequeñas o medianas
Según sus fines Lucrativas o NO lucrativas
Según su forma jurídica Individuales, sociedades y cooperativas
Empresa pública El dinero sale de las administraciones públicas
Empresa privada El dinero sale de inversiones privadas
Objetivos fines lucrativos Obtención de un beneficio y posible reparto de este entre propietarios y accionistas
Objetivos fines NO lucrativos Fines vinculados al interés general y NO distribuyen el beneficio entre sus socios.
Ejemplos de empresas no lucrativas Fundaciones, asociaciones, ONGs, ETC
Empresa individual características -1 solo propietario -1voto/propietario. -Responsabilidad ilimitada
Como puede ser la responsabilidad Limitada e ilimitada
Responsabilidad limitada Ante deuda los socios solo responden con el dinero aportado
Responsabilidad ilimitada Ante deuda el empresario o los empresarios o socios responden con sus bienes personales
Empresa sociedades características -2 o más personas. -Personalidad jurídica propia----> la empresa es otra persona -Responsabilidad limitada.
Empresa cooperativa -Mínimo 3-5 socios, cada 1 un voto. -Buscan beneficio colectivo, NO solo lucro -La responsabilidad suele ser limitada.
Created by: eli_16
 



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