Warianty tytułu
Holding Company as a Form of Economic Cooperation of Enterprises
Języki publikacji
Abstrakty
Celem opracowania było wskazania najbardziej istotnych cech holdingu, jako jednej z form współdziałania gospodarczego przedsiębiorstw oraz prezentacja różnych typów holdingów, głównych zalet i wad wynikających z przyjęcia struktury holdingowej. Na podstawie przeprowadzonej analizy, powstał wniosek o przewadze cech korzystnych nad mankamentami holdingu, co oznacza, że specyfika struktury holdingowej przesądza o przydatności tej formy w gospodarce.
Holding companies in Poland are a relatively new form of economic cooperation of enterprises. They constitute a typical example of concentration unions of enterprises. The main causes of creating such unions are technical-production motives as well as market and financial ones. The most significant features of holdings are capital interdependences between the particular companies, usually accompanied by personal and contractual relations. All the participants of the structure preserve (at least in theory) full legal and economic independence and submitted to a uniform management, which in fact means limitation of their independence of decision. There are three types of holding companies in the practice. The most frequent one is the strategic managing holding company. Holding companies have numerous advantages. Among them are: big economic force and the possibility to have at their disposal large financial means without possessing them directly as well as the possibility to carry out common investment policy, tax policy and common accountancy. The basic disadvantage of this structure is threat to independence of participants and possibility of excessive interference from the superior company. Generally, however, advantageous features prevail, which forejudges the usefulness of this form in the processes of restructurization of enterprises' transformation in Poland and creates prospects for further development of holding companies. (original abstract)
Rocznik
Tom
Strony
171--186
Opis fizyczny
Twórcy
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Bibliografia
Typ dokumentu
Bibliografia
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