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
Vídeo palavras
Daniela Mendes
Created on November 22, 2024
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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