Want to create interactive content? It’s easy in Genially!

Get started free

Vídeo palavras

Daniela Mendes

Created on November 22, 2024

Start designing with a free template

Discover more than 1500 professional designs like these:

Practical Video

Akihabara Video

Essential Video

Space video

Season's Greetings Video Mobile

End of the Year Wrap Up

Christmas Promotion Video

Transcript

Management and supervisory bodies In commercial companies

Commercial Companies

Partnership

Limited Private Company

Limited Public Company

Limited Partnership

MAnagement

Management

Management Body

Management

MAnagement

Responsible for overseeing daily operations and setting strategic goals

Skills

Administrator Duties

Legal Duties

Information

Management Bodies in Commercial Companies

Partnership

Collective Management

Individual Management

Limited Partnership

General Partners

Responsible for managing the company, acting as its administrators

Collective Management

Individual Management

Limited Private Company

The liability of the partners is limited to the value of their shares

Anglo-Saxon Model

Latin Model

Limited Public Company

It is possible to dismiss without just cause

German Model

SUPERVISORY BODIES IN COMMERCIAL COMPANIES

Fiscal Board

Single auditor

General and Supervisory Board

Audit Committe

LIMITED PRIVATE COMPANIES

Fiscal board or appoint a Certified Accountant

Total Balance Sheet: 1.5 million euros

General Assembly

Total sales and other income: 3 million euros

Average Number of Employees: 50

LIMITED PUBLIC COMPANIES

In public limited companies, supervision is mandatory

LATIN MODEL

SINGLE AUDITOR or Fiscal Board

AGLO- SAXON MODEL

AUDIT COMMITTEE AND Certified Public Accountant

GERMAN MODEL

Certified public accountant AnD General and Supervisory Board

Partnerships

They may choose to have a Supervisory Board or a single auditor if Desired

Limited Partnerships

These bodies must operate independently, Yet in harmonY

tensions may arise due to strategiC disagreements or differing interpretations of the company's Objectives or financial reportS

Effective Communication

independent audits

Well-defined Responsibilities

Thank you