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Group members: Rae Janey Christine Tina Karen Qinnie Object of study: Sole proprietorship Actual object: Mala Tang. Mala Tang. Position: almost 20 meters distance of the west gate of South China Normal University Owner: a graduate student of our school - PowerPoint PPT Presentation
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• Group members:
• Rae Janey Christine Tina Karen Qinnie
• Object of study:
• Sole proprietorship
• Actual object:
• Mala Tang
Mala Tang
• Position: almost 20 meters distance of the west gate of South China Normal University
• Owner: a graduate student of our school
• Members: 3 full-time workers and 1 part-time worker
• Belongs to: Sole proprietorship
Some photos
• What is sole proprietorship?
• A business owned and controlled by one person
• They concentrate in restaurants, street corner grocery stores, florists, beauty saloons, drug stores, farms and similar business
Connected with the Mala Tang
• 1. owned by one person: the graduate student
• 2. all things of the store controlled by the owner: including the salary, the work time, the holiday, also the business direction
Ps: most sole proprietorships choose not to close on legal holiday
Advantages
1.small fee2.necessary state 3.local licenses
1.small fee2.necessary state 3.local licenses
Simple to establish
1.types of goods2.employees3.holidays
Freer in decision-making
The income tax
No need
Less Tax Burden
Exclusive Use of Profits
AdvantagesEasy to keep Operational and Financial Secrecy
Keep the formula secret
Keep the money
1.Pay the employees optionally2.Collect money by himself 3.Usages
Disadvantages: Unlimited liability
1.If the shop goes broke, he may lose all his money.
2.all his started fund is borrowed from friends. If his shop goes
bankrupt, he couldn’t afford it and maybe even lose his friendship.
Limited Access to Capital
A bank loan is accessible, but a sole proprietor cannot get financing from shareholders.
Totally 200,000
Lack of Personnel Administration
The boss decides working time schedule solely by himself. Without considering about the employees’ opinions, which may result in complaint.
Ignorance of Welfare System
The employees have no bonus or allowance. No matter how the employees perform, the same time span, the same salary per month. No competition, no stimulation.
The end !Thank you
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