Monografia de Tipos de Empresas - 2 - CARDENAS - Y - RODRIGUEZ

 

PBGY@V]GOHO BHMGCBHA O@ NPHBMHY@AGMH (Mr`hoc pcr A`y B´ 60690)

IHMPA_HO O@ GBJ@BG@VÅH @A@M_VÝBGMH - ]G]_@EH]  @]MP@AH \VCI@]GCBHA O@ GBJ@BG@VÅH @A@M_VÝBGMH  _@EH

_G\C] O@ @E\V@]H] O@ HMP@VOC H AH A@JG]AHMGÝB \@VPHBH. H]GJBH_PVH4 J@]_GCB W OGV@MMGCB O@ @E\V@]H] 

OCM@B_@4 Ej. Gbj. Dhb`tn F`rtnh Ehrgøc Hrrcyc \V@]@B_HOC \CV4 @st. B`ascb Mhro`bhs Mcbjcrh @st. Jugoc Vcahboc Vcoråju`z Jcbzha`s

Mgmac4 ^ NPHBMHY@AGMH, \@VÔ NPHBMHY@AGMH, 6  6.9  ]`jôb ah icreh duråogmh. ......................................................................................................................... 7  6.:  _gpcs o` @epr`sh `b @mcbceåhs o` E`rmhoc4 ................................................................................... ........................................................... ........................ 88 

MCBMAP]GCB .......................................... ................................................................. ............................................. ............................................. ............................ ..... 8?  V@I@V@BMGH] FGFACJVHIGMH] .......................................... ................................................................. ....................................... ................ 80 

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8. 

GB_VCOPMMGÝB

Ah `epr`sh `s ah gbstgtumgýb c hj`bt` `mcbýegmc qu` tceh ahs o`mgsgcb`s scfr` ah utga utgagzhmgýb gzhmgýb o` ihmtcr`s o` ah prcoummgýb phrh phr h cft`b`r acs fg`b`s y s`rvgmgcs qu` s` cir`m`b `b `a e`rmhoc. Ah hmtgvgoho prcoumtgvh mcbsgst` `b ah trhbsicrehmgýb o` fg`b`s gbt`re`ogcs (eht`rghs  prgehs y prcoumtcs s`eg`ahfcrhocs) s`eg`ahfcrhocs) `b fg`b`s igbha`s, e`oghbt` `a `epa`c o` ihmtcr`s  prcoumtgvcs (fèsgmhe`bt` (fèsgmhe`bt` trhfhdc y mhpgtha). \hrh pco`r o`shrrcaahr su hmtgvgoho ah `epr`sh b`m`sgth ogspcb`r o` ubh t`mbcacjåh qu` `sp`mgigqu` qu` tgpc o` ihmtcr`s prcoumtgvcs pr`mgsh y mcec s` mcefgbhb. Hsgegsec, o`f` hocpthr ubh crjhbgzhmgýb y icreh duråogmh qu` a` p`regth r`hagzhr mcbtrhtcs, mhpthr r`murscs igbhbmg`rcs, sg bc ogspcb` o` `aacs, y `d`rm` sus o`r`mncs scfr` acs fg`b`s qu` prcoum`. p rcoum`. _`bg`boc `b mu`bth ah gepcrthbmgh o` `st` t`eh, h mcbtgbuhmgýb v`r`ecs ub r`sue`b gbicrehtgvc hm`rmh o` muèa`s scb acs ogi`r`bt`s tgpcs o` `epr`sh, mcbsgo`rhboc ubh mahsgigmhmgýb qu` gbmauy` acs sgjug`bt`s mrgt`rgcs4  _gpcs o` @epr`sh s`jôb `a s`mtcr o` hmtgvgoho, thehøc, prcpg`oho o`a mhpgtha, èefgtc o` hmtgvgoho, o`stgbc o` acs f`b`igmgcs y icreh duråogmh.

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MH\G_PAC G 8 

@epr`sh 

@s ubh crjhbgzhmgýb c gbstgtumgýb o`ogmhoh h hmtgvgoho`s c p`rs`mumgýb o` igb`s `mcbýegmcs c mce`rmgha`s phrh shtgsihm`r ahs b`m`sgoho`s o` fg`b`s c s`rvgmgcs o` ah scmg`oho.

Igjurh.8. hmmgcbgsths o` ubh @epr`sh 6 

MAH]GIGMHMGCB O@ _G\C] @E\V@]H] 

Acs mrgt`rgcs eès nhfgtuha` nhfgtuha`s s phrh `sthfa`m`r ubh tgpcacjåh o` ahs `epr`shs, scb acs sgjug`bt`s4 

6.8 6.8 ]` ]`jôb jôb `a s`mtc s`mtcrr o` hmtg hmtgvg vgoho. oho. ]` mahsgigmhb `b4  

@epr`shs o`a ]`mtcr ]`mtcr \rgehrgc4  _hefgçb o`bcegbhoc `xtrhmtgvc, yh q qu` u`

`a `a`e`btc fèsgmc o` ah hmtgvgoho s` cftg`b` ogr`mthe`bt` o` ah bhturha`zh4 hjrgmuaturh, jhbho`råh, jhbho`råh, mhzh, p`smh, `xtrhmmgýb o` èrgocs, hjuh, egb`rha`s, p`trýa`c, `b`rjåh `ýagmh, `tm.

8

 

Igjurh.6. `a s`mtcr prgehrgc   

@ ep epr`s r`s hs o` o`aa ] `mt `mtcr cr ] `mubo `muboh hrgc c Gboustrgha4 ]` r`ig`r` h hqu`aahs qu` r`hagzhb hajôb prcm`sc o` trhbsicrehmgýb o` ah eht`rgh prgeh. Hfhrmh hmtgvgoho`s thb ogv`rshs mcec ah mcbstrummgýb, ah ýptgmh, ah eho`r`rh, ah t`xtga, `tm.

Igjurh.=. `a s` s`mtcr mtcr ss`mubohrgc `mubohrgc   

@ ep epr`s r`s hs o` o`aa ] `mt `mtcr cr _`rmghrgc c o` ] `rvgmgcs 4 Gbmauy` h ahs `epr`shs muyc prgbmgpha `a`e`btc `s ah mhphmgoho nuehbh phrh r`hagzhr trhfhdcs iåsgmcs c gbt`a`mtuha`s. Mcepr`bo` thefgçb ubh jrhb vhrg`oho o` `epr`shs, mcec ahs o` trhbspcrt`, fhbmcs, mce`rmgc, s`jurcs, nct`a`råh, hs`scråhs, `oumhmgýb, r`sthurhbt`s, `tm. 

6

 

Igjurh.?. `a s`mtcr t`rmghrgc  6.6 6.6 ]` ]`jôb jôb `a `a thehøc. @xgst`b ogi`r`bt`s mrgt`rgcs qu` s` utgagzhb phrh o`t`regbhr `a thehøc o` ahs `epr`shs, mcec `a bôe`rc o` `epa`hocs, `a tgpc o` gboustrgh, `a s`mtcr o` hmtgvgoho, `a vhacr hbuha o` v`bths, `tm. ]gb `efhrjc, ` gbogstgbthe`bt` `a mrgt`rgc qu` s` utgagm`, ahs `epr`shs s` mahsgigmhb s`jôb su thehøc `b4

Jrhbo`s @epr`shs 4 ]` mhrhmt`rgzhb pcr ehb`dhr mhpgtha`s y igbhbmgheg`btcs jrhbo`s, pcr ac j`b`rha tg`b`b gbsthahmgcb`s prcpghs, sus v`bths scb o` vhrgcs egaacb`s o` oýahr`s, tg`b`b ega`s o` `epa`hocs o` mcbighbzh y sgbogmhagzhocs, mu`bthb mcb ub sgst`eh o` hoegbgstrhmgýb y cp`rhmgýb euy hvhbzhoc y pu`o`b cft`b`r aåb`hs o` mrçogtc y prçsthecs gepcrthbt`s mcb gbstgtumgcb`s igbhbmg`rhs bhmgcbha`s ` gbt`rbhmgcbha`s. 

Igjurh.0. Jrhbo`s `epr`shs.  =

 

 E`oghbhs @ epr`s hs 4  @b `st` tgpc o` `epr`shs gbt`rvg`b`b vhrgcs mg`btcs o` p`rscbhs y `b hajubcs mhscs nhsth ega`s, j`b`rhae`bt` tg`b`b sgbogmhtc, nhy èr`hs fg`b o`igbgohs mcb r`spcbshfgagoho`s

y

iubmgcb`s,

tg`b`b

sgst`ehs

y

prcm`ogeg`btcs hutcehtgzhocs. 

Igjurh.9. E`oghbh `epr`sh  \ `q `qu` u`øh øhss @ ep epr`s r`sh hs 4 @b tçregbcs j`b`rha`s, ahs p`qu`øhs `epr`shs scb `btgoho`s gbo`p`bog`bt`s, mr`hohs phrh s`r r`bthfa`s, qu` bc pr`ocegbhb `b ah gboustrgh h ah qu` p`rt`b`m`b, muyh v`bth hbuha `b vhacr`s bc `xm`o` ub o`t`regbhoc tcp` y `a bôe`rc o` p`rscbhs qu` ahs mcbicrehb bc `xm`o` ub o`t`regbhoc aåegt`. 

Igjurh.:. \`qu`øh ``epr`shs epr`shs ièfrgmh o` t`xtga 

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 Egm rc rc`epr`s `epr`s hs 4 \cr ac j`b`rha, ah `epr`sh y ah prcpg`oho scb o` prcpg`oho gbogvgouha, acs sgst`ehs o` ihfrgmhmgýb scb prèmtgmhe`bt` hrt`shbha`s, ah ehqugbhrgh y `a `qugpc scb `a`e`btha`s y r`oumgocs, acs hsubtcs r`ahmgcbhocs mcb ah hoegbgstrhmgýb, prcoummgýb, v`bths y igbhbzhs scb `a`e`btha`s y r`oumgocs y `a ogr`mtcr c prcpg`thrgc pu`o` ht`bo`racs p`rscbhae`bt`. 

Igjurh.>. _g`boh, ph phbho`råh, bho`råh, qu`s qu`scs cs `b ec ecao`. ao`.  6.= 6.= ]` ]`jôb jôb ah prc pg`oho o`a mhpgt ha. ]` r`ig`r` h4 sg `a mhpgtha `stè `b pco`r o` acs phrtgmuahr`s, o` crjhbgsecs pôfagmcs c o` hefcs. @b `s` s`btgoc, s`btgoc, s` mahsgigmhb `b4

@epr`sh \rgvhoh4 Ah prcpg`oho o`a mhpgtha `stè `b ehbcs prgvhohs.

Igjurh.7. @epr`shs prgvhohs t`b t`b`ecs4 `ecs4 ]cby, AJ, mhbc mhbcb, b, Hmurh, \`psg  0

 

@epr`sh \ôfagmh4 @s `a tgpc o` `epr`sh `b ah qu` `a mhpgtha a` p`rt`b`m` ha @sthoc, qu` pu`o` s`r Bhmgcbha, \rcvgbmgha c Eubgmgpha.

Igjurh.8. @epr`shs sgb èbgec o` au aumrc mrc 

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6.9 6.9 ]` ]`jôb jôb ah icr eh dur åogmh. Ah a`jgsahmgýb o` mhoh phås r`juah ahs icrehs duråogmhs qu` pu`o`b hocpthr ahs `epr`shs phrh `a o`shrrcaac o` su hmtgvgoho. Ah `a`mmgýb o` su icreh duråogmh mcbogmgcbhrè ah hmtgvgoho, ahs cfagjhmgcb`s, acs o`r`mncs y ahs r`spcbshfgagoho`s o` ah `epr`sh. @b `s` s`btgoc, ahs `epr`shs s` mahsgigmhb `b tçregbcs j`b`rha`s `b4

Pbgp`rscbha4 @a `epr`shrgc c prcpg`thrgc, p`rscbh mcb mhphmgoho a`jha phrh `d`rm`r `a mce`rmgc, r`spcbo` o` icreh gagegthoh mcb tcoc su phtrgecbgc hbt` ahs p`rscbhs qu` puog`rhb v`rs` hi`mthohs pcr `a hmmgcbhr o` ah `epr`sh. 

Igjurh.87. Pbgp`rscbha tg`boh c fco`jh.  ]cmg`oho Mca`mtgvh4  @b `st` tgpc o` `epr`shs o` prcpg`oho o` eès o` ubh p`rscbh, acs scmgcs r`spcbo`b thefgçb o` icreh gagegthoh mcb su phtrgecbgc, y `xgst` phrtgmgphmgýb `b ah ogr`mmgýb c j`stgýb o` ah `epr`sh.

Igjurh.6