A családi vállalkozások pénzügyi jellemzői és az utódlással kapcsolatos pénzügyi kérdések
Elmentve itt :
| Szerzők: | |
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| Dokumentumtípus: | Cikk |
| Megjelent: |
Budapesti Gazdasági Főiskola
2017
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| Sorozat: | Prosperitas
4 No. 3 |
| Tárgyszavak: | |
| Kulcsszavak: | Családi vállalkozás családi vállalkozások pénzügyei utódlás bootstrap Bizalom Family Business family business fnances succession bootstrapping trust |
| Online Access: | http://publikaciotar.uni-bge.hu/1093 |
| Kivonat: | Family businesses are special in many respects. By examining their financial characteristics one can come to unique conclusions / results. Tis paper explores the general characteristics of the financial behaviour of family businesses, presents the main findings of the insist project’s company case studies concerning financing issues and strategies, and intends to identify the financial characteristics of company succession. Te whole existence of family businesses is characterized by a duality of the family and business dimensions and this remains the case in their financial affairs. The financial decisions in family businesses (especially SMEs) are affected by aspects involving a duality of goals rather than exclusively profitability, the simultaneous presence of family and business financial needs, and the preferential handling of family needs at the expense of business needs (although it has to be said that there is evidence of family investments being postponed for the sake of business, too. Family businesses, beyond their actual effectiveness, are guided by individual goals like securing living standards, ensuring workplaces for family members, stability of operation, preservation of the company’s good reputation, and keeping the company’s size at a level that the immediate family can control and manage. Te insist project’s company case studies revealed some interesting traits of family business finances like the importance of financial support from the founder’s family during the establishment of the company, the use of bootstrapping techniques, the financial characteristics of succession, and the role of family members in financial management. |
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| Terjedelem/Fizikai jellemzők: | 7-31 |
| ISSN: | 2064-759X |