会社と他の事業形態との違いは、かなり重複しています。企業は現代の政治・経済システムに不可欠な要素となっており、国内および国際市場において支配的な力を持っています。
会社とは、利益を目的とした取引や事業において、資金や共通の目標を持ち寄る人々の集まりです。その他の事業形態には、個人事業主、パートナーシップ、フランチャイズなどがあります。それぞれの形態には独自の特性や属性があります。
会社という事業形態は、大規模な生産を行う場合に適しています。
本記事では、他の事業形態と比較した「会社」の利点と欠点について解説します。
事業形態には以下の種類があります。
次に、上記の事業形態について説明します。
2013年会社法第2条(20)項では、会社を「2013年会社法、またはそれ以前の会社法に基づいて設立された会社」と定義しています。
会社とは、ビジネス、スポーツ、研究など、共通の目的のために集まった人々の自発的な団体です。
この団体を構成する人々は、自然人であれ法人であれ、あるいはその両方の組み合わせであれ、利益という共通の目的を共有しています。会社は法律上の人格（法人）です。会社は法律の手続きによって設立され、解散します。会社は契約を結び、資産を購入・売却することができます。会社は、外部の者や構成員から訴えられることもあれば、自ら訴えることもできます。会社には、公開会社、非公開会社、株式有限責任会社、保証有限責任会社、無限責任会社、一人会社などがあります。
個人事業主とは、一人の経営者または所有者が営む事業のことです。これは営利組織の中で最も基本的な形態であり、政府による規制が最も少ないものです。個人事業主は事業に関するすべての決定を下し、事業から得た利益をすべて自由に保持することができます。
しかし、経営者は事業の負債に対して単独で責任を負うため、事業が負債を返済できない場合、経営者個人の資産が危険にさらされることになります。
2人以上の人々が共同で事業を所有・運営することを選択した場合、その事業はパートナーシップと呼ばれます。パートナーシップ企業は、1932年インド・パートナーシップ法によって規定されています。パートナーシップには2つの形態があります。
一般パートナーシップでは、すべての所有者が経済的な利益と損失を共有し、すべての負債に対して責任を共有します。
有限パートナーシップでは、1人以上の所有者（ゼネラル・パートナーと呼ばれます）が事業を運営し、無限責任を負う、つまり事業の負債に対して全責任を負います。しかし、事業に出資し、事業の負債に対して限定的な個人的責任のみを負う有限責任パートナーが存在する場合もあります。
In Limited Liability Partnership, all the partners have limited liability. In LLP each partner is not responsible or liable for another partner’s misconduct or negligence.
A limited liability partnership is almost similar to a Limited Liability Company but different from limited partnership or general partnership. LLP is governed by the Limited Liability partnership Act 2008.
Corporations are organized very differently from proprietorships and partnerships. The ownership of a corporation is represented by shares of stock that can be transferred between owners, or stockholders.
A corporation is a legal entity, the corporation has designated rights, responsibilities, and privileges. When a corporation borrows money, it does so in its name, instead of the name of its assets founders or any other persons.
As a result, the liability for the company’s debts is limited. A large corporation can have millions of owners or stockholders.
Company Other Business organization: A company requires a specific number of persons, provided by law to be associated legally and to register a company. A business organization is governed by self-employed individuals and the owner and management of the business are in their hands. A company is a form of business of any kind, whether it is small or large. A Business Organization works for a common and collective commercial purpose of profit to meet a specific demand in the market. A company can be public, private, limited by shares, limited by guarantee, unlimited and one-person company.
Different forms of business can be sole traders, partnership firms, joint-stock companies, LLPs, a franchises. A Company can be a business organization. A business organization cannot be a company.
These are the advantages of a company over the other forms of business organizations
Resources are the crucial part of a business setup or organization. Managing resources helps companies to work efficiently. Resources are required to meet the desires of business outcomes. Resources can be monetary, raw material, labour, land, or in any other form.
In a company, capital can be raised by the issue of securities publically and privately in the case of the public and private company respectively. A company can collect a large sum of resources through shares. E.g. there is no maximum limit of no. of shareholders in a public company. Thus in times of need the number of shareholders can be increased.
A company is a separate legal entity independent of its members. The members who compose it. The business to be carried out is in the name of the company, the liabilities are the company’s liabilities. The company can only be created and dissolved by law. A company is capable of owning, enjoying, and disposing of property in its name. The members of the company do not have any direct rights over the company’s property. Thus the claims of the company’s creditors will be against the company’s property.
In a company, the liability of the members of a company is limited to the extent of the amount unpaid on the shares held by them. The members of a company are not personally liable for its debts. The liability of each shareholder is limited to the nominal value of the share issued to them at par. In the case of an unlimited company, the liability of the member is enforceable at the time of winding up only.
A company is a separate legal person and it is independent of the members composing it. A company can be created and dissolved by law only. Since a company can only be dissolved by law thus doesn’t depend on the lifetime of a natural person and possess a continuity of existence. Change in members or insolvency or retirement or even death of any member does not affect the continued existence of a company. A company has perpetual succession. Whereas in the case of a partnership, the death of a partner dissolves the partnership automatically.
The capital of a company is divided into small units or denominations called shares. The shares of a company are the property that is legally and freely transferable in the case of a public company. The company provides its members to sell their shares in the market and to get back the investment without having to withdraw the money from the company. The concept of transferability of shares provides stability to the company. In the partnership form of a business organization, a partner cannot transfer his shares unless he has the unanimous consent of all partners.
A company maintains a democratic structure. The alteration in the memorandum or article of association is done by a special meeting and resolutions, the procedure established by law. The board of directors is elected by the members of the company and the members have the right to decide the policies of the company.
If the members behind the company are indulging in fraudulent practices then the law intervenes between using the principle of the lifting of the corporate veil.
The formation of a company requires a lot of planning, paperwork and has to go through different stages before registration. The first stage of promotion is itself expensive and tiring. A prescribed num. of persons is to be associated to make a company.
A number. of documents are to be filed with the registrar of companies of the state in the registered office.and then raising of capital. Then, after incorporating the company, all requirements and compliances are needed to be complied with the as per the law provided.
In the case of a company, it is required to publish its capital structure, constitution, accounts, etc. by filing such required documents with the registrar of the companies. The policies, accounts, and workings of the company are to be discussed in the board meetings with all members. Thus leaving no privacy unlike other business organizations e.g. sole traders and partnership firms etc.
Unlike other business organizations e.g. sole traders and partnerships, a single person cannot make the decisions in the case of a company. Decisions are to be taken either in the board meeting or in the general meetings. The procedure of calling a meeting of the board of directors or members has to be followed as prescribed by law.
In the case of an unlimited company, the liabilities of the members do not have a limit. The members of the company would be personally liable for the debts of the company when the assets are insufficient to meet the conditions of the debt.
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