Volba právní formy
Volba vhodné právní formy pro nově vzniklou či transformovanou společnost je zcela klíčová. Ovlivňuje otázku rozhodovací, otázku zdanění a ručení a další zásadní faktory podnikání.
1. Způsob a rozsah ručení
- s omezeným ručením (ručení do určité hranice)
- s neomezeným ručením (ručení za závazky podniku celým majetkem i osobním)
2. Oprávněné řízení - kdo je zmocněn vést podnik a zastupovat ho navenek
- ponecháno na majitelích, společnících
- předepsáno zákonem (např. akciová společnost),
3. Počet zakladatelů
4. Nároky na počáteční kapitál
5. Administrativní náročnost a rozsah výdajů spojených se založením a provozováním podniku
Výdaje spojené s povolením živnosti, se zpracováním společenské smlouvy a s jejím notářským ověřením, se zápisem v obchodním rejstříku.
6. Účast na zisku
7. Finanční možnosti
8. Daňové zatížení
- přímé daně (daň z příjmů fyzických a právnických osob, daň z nemovitostí, daň z převodu nemovitostí
- nepřímé daně (daň z přidané hodnoty, daň spotřební, daň silniční,
9. Zveřejňovací povinnost
Před založením společnosti je potřeba přinést odpovědi na následující otázky:
Obchodní otázky
Účel, okolí (organizace a její vnitřní struktura, funkční okolí - dodavatelé, marketingové mezičlánky, trhy, výrobní a konečná spotřeba, konkurenční okolí, výrobková - druh výrobku, firemní konkurence, externí okolí - zájmové skupiny, finanční okolí, masová média, atd.)
Ekonomické otázky
Sestavení zakladatelského rozpočtu (a jeho konfrontace s oportunitními náklady neboli náklady příležitosti)
- Rozpočet kapitálu (provozního/oběžného, investičního)
- Rozpočet výnosů a nákladů (zisku)
Kapitálová a majetková struktura podniku
Jakou hodnotu vlastního a cizího kapitálu investovat. Cizí kapitál může být levnější, např. banka do řízení podniku nezasahuje a je vhodný v případech, že vlastní kapitál nedosahuje požadované výšky.
« Zakladatelský projekt | Optimalizace kapitálové skladby »
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