Microsoft PowerPoint - ch04.ppt

Chapter 기업의소유형태 경영학배움터 (The Future of Business) 6 인공역 2 판 1 개인회사의장점과단점은무엇인가? 학습목표 2 공동회사의장점은무엇이며, 유의해야할단점은무엇인가? 3 주식회사의유형에는어떤것이있으며, 각각의장단점은무엇인가? 4 개인회사, 공동회사, 주식회사외에도어떤기업형태가존재하는가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 2

학습목표 ( 계속 ) 5 프랜차이즈는어떤종류의사업에가장적절한형태인가? 프랜차이즈의중요성이날로높아지는이유는무엇인가? 6 인수합병이기업성장에중요한이유는무엇인가? 7 현재의트렌드는장래기업구조에어떤영향을줄것인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 3 1 기업소유구조의원리 자금조달? 직원? 세금? 채무? 운영관리? 소유권? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 4

1 학습목표 1 개인회사의장점과단점은무엇인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 5 1 개인회사 개인회사 (Sole Proprietorships) 한사람이설립, 소유하고운영하는기업형태 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 6

1 개인회사 장점 단점 설립이쉽고비용이적게든다. 모든이익이소유주에게돌아간다. 직접적통제권을가진다. 정부규제로부터자유롭다. 특별한세금부담이없다. 사업해체가용이하다. 책임부담이크다. 자금확보가쉽지않다. 관리경험이취약하다. 우수한인력을확보하기힘들다. 개인시간을희생해야한다. 회사의수명이불안정하다. 모든손실은소유주의혼자의책임이다. Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 7 2 학습목표 2 공동회사의장점은무엇이며, 유의해야할단점은무엇인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 8

2 공동회사 공동회사 (partnership) 2 인이상의개인이협력하여이윤을창출하는기업형태 합명회사 (general partnership) 합자회사 (limited partnership) Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 9 2 공동회사 장점 단점 설립이용이하다. 자본확보가용이하다. 다양한기술과전문지식을확보할수있다. 유연하다. 법인세가없다. 정부규제로부터비교적자유롭다. 무제한적책임 동업자간분쟁가능성 이익의분배 해체의난이성 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 10

3 학습목표 3 주식회사의유형에는어떤것이있으며, 각각의장단점은무엇인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 11 3 주식회사 주식회사 (corporations) 출자자와는별개로법적권한을가진법인으로서, 출자자는회사의부채에개인적책임이없음 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 12

3 미국의 10 대주식회사 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 13 3 주식회사설립절차 회사명선정 정관작성 수수료와세금납부 주주총회개최 내규채택, 이사진선임, 운영안건통과 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 14

3 주식회사의구성 주주 선임 이사회 고용 경영진 사장부사장회계담당부서장 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 15 3 주식회사 장점 단점 유한책임 소유권이전의용이성 무한한수명 세금감면 자금확보의우수성 이익에대한이중과세 설립비용및복잡성 까다로운정부규제 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 16

3 주식회사의종류 C 형주식회사 주식회사의가장기초적이며전통적인형태 S 형주식회사 주식회사와동일한구조를가지나공동회사에준하는세제를적용받는혼합형태 유한책임회사 (LLC) 주식회사와같이유한책임이보장되나개인회사혹은공동회사에준하는세제를적용받는혼합형태 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 17 4 학습목표 4 개인회사, 공동회사, 주식회사외에도어떤기업형태가존재하는가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 18

4 협동조합 협동조합 (Cooperatives) 비용절감혹은구매력강화등공동의이해를가진사람혹은기업이모여구성한법인 판매자협동조합 대형생산업체와경쟁하기위해결성한소규모생산업자의조합 구매자협동조합 구매력강화를위해결성한조합 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 19 5 학습목표 5 프랜차이즈는어떤종류의사업에가장적절한형태인가? 프랜차이즈의중요성이날로높아지는이유는무엇인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 20

5 프랜차이징 프랜차이징 (Franchising) 프랜차이저 ( 가맹주 ) 가제공하는상품과브랜드를프랜차이지 ( 가맹점 ) 가개인혹은회사의형태로제공받아일정지역에서재화및서비스를판매하는일종의사업조직 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 21 5 프랜차이즈 장점 단점 가맹주의사업확장용이 친숙한브랜드, 상품, 운영방식 경영지도및지원 재정적지원 통제력상실 프랜차이즈비용 운영자율성의제약 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 22

5 2004 년프랜차이즈성장률상위 10 선 1. Subway fast food 2. Curves fitness 3. 7-Eleven, Inc. convenience store 4. Kumon Math & Reading Centers educational 5. Jan-Pro Franchising Int l, Inc. janitorial 6. The Quizno s Franchise Co. fast food 7. Jani-King janitorial 8. Coverall Cleaning Concepts janitorial 9. Liberty Tax Service tax services 10. Jazzercise Inc. fitness Source: Fastest Growing Franchises for 2004, Entrepreneur Magazine s 2004 Franchise 500. Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 23 6 학습목표 6 인수합병이기업의성장에중요한이유는무엇인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 24

6 인수합병 합병 (merger) 2 개이상의회사가결합해하나의새로운회사를설립하는것 인수 (acquisition) 한기업혹은투자단체가다른기업을매입하는것으로, 인수대상기업은해체흡수되는경우가대부분임 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 25 6 인수합병사례 인수자 인수대상기업 Bank of America FleetBoston Financial Anthem WellPoint Health Ntwks St. Paul Travelers Prop Casualty General Electric Vivendi Universal Oracle PeopleSoft First Data Concord EFS IDEC Pharmaceuticals Biogen Caremark Rx Advance PCS Koch Industries Invista Source: Biggest World-Wide Deals, The Wall Street Journal, January 2, 2004, p. R15. Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 26

6 합병의유형 수평적합병 수직적합병 복합합병 차입금을이용한기업매수 (LBO) Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 27 7 학습목표 7 현재의트렌드는장래기업구조에어떤영향을줄것인가? Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 28

7 7 기업소유형태의최근동향 인구통계학적변화 프랜차이즈계의혁신 합병 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 29 프랜차이즈계의혁신 다개념프랜차이즈 프랜차이즈차별화 제품군확장 브랜드결합 새로운아이디어 Copyright 2006 by South-Western, a division of Thomson Learning. All rights reserved 30