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Group members: Rae Janey Christine Tina Karen Qinnie Object of study: Sole proprietorship

Group members: Rae Janey Christine Tina Karen Qinnie Object of study: Sole proprietorship Actual object: Mala Tang. Mala Tang. Position: almost 20 meters distance of the west gate of South China Normal University Owner: a graduate student of our school

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Group members: Rae Janey Christine Tina Karen Qinnie Object of study: Sole proprietorship

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  1. Group members: Rae Janey Christine Tina Karen Qinnie Object of study: Sole proprietorship Actual object: Mala Tang

  2. Mala Tang Position: almost 20 meters distance of the west gate of South China Normal University Owner: a graduate student of our school Members: 3 full-time workers and 1 part-time worker Belongs to: Sole proprietorship

  3. Some photos

  4. What is sole proprietorship? • A business owned and controlled by one person • They concentrate in restaurants, street corner grocery stores, florists, beauty saloons, drug stores, farms and similar business

  5. Connected with the Mala Tang • 1. owned by one person: the graduate student • 2. all things of the store controlled by the owner: including the salary, the work time, the holiday, also the business direction

  6. Freer in decision-making Simple to establish 1.small fee 2.necessary state 3.local licenses 1.types of goods 2.employees 3.holidays Advantages Ps: most sole proprietorships choose not to close on legal holiday

  7. Advantages Less Tax Burden Exclusive Use of Profits The income tax No need Easy to keep Operational and Financial Secrecy Keep the formula secret Keep the money 1.Pay the employees optionally 2.Collect money by himself 3.Usages

  8. Disadvantages: Unlimited liability1.If the shop goes broke, he may lose all his money. 2.all his started fund is borrowed from friends. If his shop goes bankrupt, he couldn’t afford it and maybe even lose his friendship.

  9. Limited Access to Capital A bank loan is accessible, but a sole proprietor cannot get financing from shareholders. Totally 200,000

  10. Limited Managerial Expertise Lack of Personnel Administration The boss decides working time schedule solely by himself. Without considering about the employees’ opinions, which may result in complaint. Ignorance of Welfare System The employees have no bonus or allowance. No matter how the employees perform, the same time span, the same salary per month. No competition, no stimulation.

  11. The end !Thank you

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