Wirausaha dan bentuk perusahaan

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Wirausaha dan bentuk perusahaan

  1. 1. Wirausaha dan Bentuk Perusahaan Kelas Pengantar Bisnis Fakultas Ekonomi Universitas Padjadjaran Bandung 1
  2. 2. Bill Gates 2
  3. 3. ENTREPRENEU R SESEORANG YANG MEMPUNYAI KREATIVITAS SUATU BISNIS BARU DALAM MENGHADAPI RESIKO DAN KETIDAKPASTIAN YANG BERTUJUAN UNTUK PENCAPAIAN LABA DAN PERTUMBUHAN USAHA BERDASARKAN IDENTIFIKASI PELUANGDAN MENDAYAGUNAKAN SUMBER-SUMBER SERTA MEMODALI PELUANG TERSEBUT 3
  4. 4. CIRI-CIRI ENTREPRENEUR MEMPUNYAI HASRAT UNTUK SELALU BERTANGGUNG JAWAB BISNIS DAN SOSIAL KOMITMEN TERHADAP TUGAS MEMILIH RESIKO YANG MODERAT MERAHASIAKAN KEMAMPUAN UNTUK SUKSES CEPAT MELIHAT PELUANG 4
  5. 5. CIRI-CIRI ENTREPRENEUR 2 ORIENTASI KE MASA DEPAN SELALU MELIHAT KEMBALI PRESTASI MASA LALU SIKAP HAUS TERHADAP “MONEY” SKILL DALAM ORGANISASI TOLERANSI TERHADAP AMBISI FLEKSIBILITAS TINGGI 5
  6. 6. USAHA KECILD ONE MAN ENTERPRISEEVE FAMILY ENTERPRISELOP SMALL SCALE ENTERPRISEMENT MEDIUM SCALE ENTERPRISE BIG SCALE ENTERPRISE 6
  7. 7. Factors Affecting the Choice Tax considerations Liability exposure Start-up capital requirements Control Business goals Management succession plans Cost of formation
  8. 8. Major Forms of Ownership Sole Proprietorship Partnership Corporation S Corporation Limited Liability Company Joint Venture
  9. 9. Advantages of the Sole Proprietorship Simple to create Least costly form to begin Profit incentive Total decision making authority No special legal restrictions Easy to discontinue
  10. 10. Disadvantages of the SoleProprietorship Unlimited personal liability Limited skills and capabilities Feeling of isolation Limited access to capital Lack of continuity
  11. 11. OwnershipRequirements Tax Treatment LiabilityOne owner Income and losses Unlimited “pass through” to personal liability owner and are taxed at personal rates
  12. 12. Advantages Drawbacks Low start-up costs Unlimited personal liability Freedom from most Personal finances at risk regulations Miss out on all kinds of Owner has direct control business tax deductions All profits go to owner Total responsibility Easy to go out of business if May be more difficult to raise necessary financing
  13. 13. Advantages of the Partnership  Easy to establish  Complementary skills of partners  Division of profits  Larger pool of capital  Ability to attract limited partners  Little government regulation  Flexibility  Taxation
  14. 14. Disadvantages of thePartnership Unlimited liability of at least one partner Capital accumulation Difficulty in disposing of partnership interest Lack of continuity Potential for personality and authority conflicts
  15. 15. Types of Partners General partners  Take an active role in managing a business.  Have unlimited liability for the partnership’s debts. Limited partners  Cannot participate in the day-to-day management of a company.  Have limited liability for the partnership’s debts.
  16. 16. OwnershipRequirements Tax Treatment LiabilityTwo or more Income and losses Unlimitedowners “pass through” to personal liability; partners and are Personal assets taxed at personal of partners are rates; flexibility in at risk profit-loss allocations to partners
  17. 17. Advantages Drawbacks Ease of formation Unlimited personal liability Pooled talent Divided authority and Pooled resources decisions Somewhat easier access to Potential for conflict financing Continuity of transfer of Some tax benefits ownership
  18. 18. Types of Corporations Domestic – a corporation doing business in the state in which it is incorporated. Foreign – a corporation doing business in a state other than the state in which it is incorporated. Alien – a corporation formed in another country but doing business in the United States.
  19. 19. Advantages of the Corporation Limited liability of stockholders Ability to attract capital Ability to continue indefinitely Transferable ownership
  20. 20. Disadvantages of theCorporation Cost and time of incorporating “Double taxation” Potential for diminished managerial incentives Legal requirements and regulatory “red tape” Potential loss of control by founder(s)
  21. 21. OwnershipRequirements Tax Treatment LiabilityUnlimited number Dividend income is Limitedof shareholders; taxed at corporateno limits on types and personalof stock or votingarrangements shareholder levels; losses and deductions are corporate
  22. 22. Advantages Drawbacks Limited liability Expensive to set up Transferable ownership Closely regulated Continuous existence Double taxation Easier access to resources Extensive record keeping Charter restrictions
  23. 23. S Corporation No different from any other corporation from a legal perspective. For tax purposes, however, an S corporation is taxed like a partnership, passing all of its profits (or losses) through to individual shareholders. To elect “S” status, all shareholders must consent, and the corporation must file with the IRS within the first 75 days of its tax year.
  24. 24. OwnershipRequirements Tax Treatment LiabilityUp to 75 Income and losses Limitedshareholders; no “pass through” tolimits on types of partners and arestock or votingarrangements taxed at personal rate; flexibility in profit-loss allocations to partners
  25. 25. Advantages Drawbacks Easy to set up Must meet certain Enjoy limited liability requirements protection and tax benefits May limit future financing of partnership options Can have a tax-exempt entity as a shareholder
  26. 26. Articles of IncorporationElements to Include: Company name Business purpose Names and addresses of incorporators Names and addresses of initial officers and directors Address of corporation’s home office Capital required at time of incorporation Capital stock to be authorized Corporate bylaws Corporation’s time horizon Other pertinent miscellaneous information
  27. 27. The Franchising Boom!!! Sales of $1 trillion in virtually every product or service imaginable. Boom! More than 4,500 franchisers operating some 600,000 outlets worldwide. Franchise sales account for 44% of total retail sales. A new franchise opens somewhere in the world every six-and-a-half minutes.
  28. 28. Types of Franchising Tradename Product distribution Pure (or Comprehensive or Business Format)
  29. 29. Benefits of Franchising  Management training and support  Brand name appeal  Standardized quality of goods and services  National advertising program  Financial assistance  Proven products and business formats  Centralized buying power  Site selection and territorial protection  Greater chance for success
  30. 30. Drawbacks of Franchising  Franchise fees and profit sharing  Strict adherence to standardized operations  Restrictions on purchasing  Limited product line  Unsatisfactory training programs  Market saturation  Less freedom
  31. 31. Ten Myths of Franchising1. Franchising is the safest way to go into business because franchises never fail.2. I’ll be able to open my franchise for less money than the franchiser estimates.3. The bigger the franchise organization, the more successful I’ll be.4. I’ll use 80 percent of the franchiser’s business system, but I’ll improve upon it by substituting my experience and know-how.
  32. 32. Ten Myths of Franchising (continued)5. All franchises are the same.6. I don’t have to be a hands-on manager. I can be an absentee owner and still be very successful.7. Anyone can be a satisfied, successful franchise owner.
  33. 33. Ten Myths of Franchising (concluded)8. Franchising is the cheapest way to get into business for yourself.9. The franchiser will solve my business problems for me; after all, that’s why I pay an ongoing royalty fee.10. Once I open my franchise, I’ll be able to run things the way I want to.
  34. 34. Detecting Dishonest Franchisers  Claims that the contract is “standard; no need to read it.”  Failure to provide a copy of the required disclosure documents.  Marginally successful prototype or no prototype.  Poorly prepared operations manual.  Promises of future earnings with no documentation.  High franchisee turnover or termination rate.  Unusual amount of litigation by franchisees.
  35. 35. Detecting DishonestFranchisers (continued) Attempts to discourage your attorney from evaluating the contract before signing it. No written documentation. A high pressure sale. Claims to be exempt from federal disclosure laws. “Get rich quick” schemes, promising huge profits with minimal effort. Reluctance to provide a list of existing franchisees. Evasive, vague answers to your questions.
  36. 36. The Right Way to Buy aFranchise Evaluate yourself – What do you like and dislike? Research your market. Consider your franchise options. Get a copy of the franchiser’s Uniform Franchise Offering Circular (UFOC) and read it. Talk to existing franchisees. Ask the franchiser some tough questions. Make your choice.
  37. 37. Factors That Make a FranchiseAppealing Unique concept or marketing approach Profitability Registered trademark Business system that works Solid training program Affordability Positive relationship with franchisees
  38. 38. Trends Shaping Franchising Changing face of franchisees International opportunities Smaller, nontraditional locations Conversion franchising Multiple-unit franchising Master franchising Piggybacking (Combination franchising) Serving baby boomers
  39. 39. OwnershipRequirements Tax Treatment LiabilityTwo or more Income and losses Limited, althoughowners “pass through” to one partner must partners and are retain unlimited taxed at personal liability rates; flexibility in profit-loss allocations to partners
  40. 40. Advantages Drawbacks Good way to acquire capital Cost and complexity of from limited partners forming can be high Limited partners cannot participate in management of business without losing liability protection
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