Généralités sur l'entreprise

Généralités sur l'entreprise

• Prix Hors Taxes (HT): The price of a product without mandatory taxes (mainly VAT).
• Taxe: A mandatory financial levy imposed by an administration (state, central administration, or local authority) in exchange for a service.
• Impôt: A compulsory levy on resources (turnover, profit, assets) from individuals or companies to fund state or local authority expenses.
• Charges: All expenses related to a company's operations (rent, maintenance, raw materials...).
• Participation: A supplementary component of employee compensation provided by a company, in addition to salary (e.g., end-of-year bonus, profit sharing).
• Dividende: Part of a company's profits distributed to shareholders according to the general assembly decision. It's a return on shares.
• Rente: A periodic income not derived from work, representing the owner's right to use a property (e.g., land rent), or from rare natural resources (e.g., oil rent).
• Valeur Ajoutée (VA): Represents the new wealth generated, which can be distributed as income. It's different from turnover (CA), which represents the sum of all company sales.
• Entrepreneuriat: The creation of wealth and employment through starting or acquiring a company.
• Entrepreneur: An individual who takes the risk of gathering capital (financial and material), managing people, and aiming to achieve economic goals.
• Provisions: Estimated future expenses which a company must cover.
• Amortissement: The annual accounting calculation of a decrease in the value of investments due to use, time, or obsolescence. This allows the recovery of the investment cost over its useful life to ensure renewal.
• Conseil d'Administration (CA): The board of directors, consisting of individuals or corporations responsible for guiding the company and ensuring that its activities conform to the expectations.
• Assemblée Générale (AG): The general assembly of shareholders that gathers to meet with the board of directors allowing shareholders to take decisions.

Définitions de l'entreprise

• D'un point de vue juridique: A company is a legal person with rights and obligations similar to a natural person as it's a real organisation which has a legal existence with a specific name. It follows legal rules and regulations including commercial and fiscal codes and has a birth and potential death date.
• D'un point de vue sociologique: A company is a group of people with a specific organization structure where individuals (men and women) interact, invest their efforts and use their expertise.
• D'un point de vue économique: A company is a structure with a clearly defined legal form aimed at putting together resources to produce and sell goods and services on a market to make a profit. It's a social unit, a trading centre, and a decision-making body.

L'entreprise et son environnement

• SWOT analysis: An analysis of Strengths, Weaknesses, Opportunities, and Threats to assess a company's position and identify its competitive environment.

• Micro-environment: The company's close environment encompassing clients, suppliers, competitors, financial partners, employees, and consumer associations.

• Macro-environment: The broader environmental forces impacting all enterprises, encompassing geographical, demographic, technological, political, legal, economic, and socio-cultural factors.

Modèle << PESTEL >>

• The PESTEL model is used to analyse the macro-environment of a company or business (Political, Economic, Social, Technological, Environmental, Legal). This helps determine the major trends affecting the present and future activities of a company or business.

Maitrise de l'environnement

• Entreprise strategy: The long-term goals and objectives of a company, including strategic decisions and resource allocation needed to achieve the objectives, aiming for a durable competitive advantage.
• Due diligence: Company methods to monitor and assess the environment, identify threats and opportunities compared to competitiors.

Le « système » entreprise

• A company is a network of interconnected units, including individuals, actions, and aspects.
• A company can be considered as a structured system, comprised of specialized and hierarchical bodies, along with various links establishing connections between them.

Les parties prenantes de l'entreprise

• Businesses operate within an interconnected environment with many internal and external stakeholders. This includes groups such as employees, management, owners, customers, society, government, suppliers, creditors, and shareholders.

Décision en entreprise

• Strategic decisions: Long-term decisions that impact a company’s positioning in the market.
• Managerial decisions: Decisions on how resources are used to achieve strategic goals.
• Operational decisions: Day-to-day, routine decisions required to run core business processes.

Les grandes fonctions de l'entreprise

• Operational functions: Production, marketing, purchases, logistics
• Supporting functions: Accounting, finance, human resources, information systems
• Interdependency: Companies are interconnected to other businesses for raw materials, finance etc.

La planification :

• Formal process: Organised procedure for decision-making defining a desired future state and how this goal will be attained.

Constatation des « flux »

• Commercial documents: Tools for tracking goods and services transactions.

La facture

• Commercial terms: Sales discounts (discounts); (price reductions and concessions for customer service and large order volumes, etc).

Organisation de l'entreprise

• Organisation: The process of dividing tasks and establishing communication.
• Management structure: Functional, divisional, and matrix.

Typologies des organisations

• Functional structure: Teams based on defined skills.
• Divisional structure: Declared by departments, sections, projects, products, and regions or market segments.

Ce quiz aborde les concepts clés relatifs à la gestion d'une entreprise, y compris les prix hors taxes, les taxes, les impôts et les charges. Il explore également des notions telles que la participation des employés, les dividendes et la rente. Testez vos connaissances sur ces fondamentaux de l'économie d'entreprise.