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Semester 1: SEC 1: NON MAJOR ELECTIVE - BUSINESS ORGANIZATION

  • Business - meaning and types, Profession, meaning and importance of Business Organization, Social Responsibilities of Business, Business Ethics

    Business Organization
    • Meaning and Types of Business

      Business refers to the organized effort of individuals to produce and sell goods and services for profit. Types of businesses include sole proprietorships, partnerships, corporations, and cooperatives.

    • Profession

      A profession is a specialized field of work that requires specific education and training. Professions such as law, medicine, and engineering are crucial for society's functioning.

    • Meaning and Importance of Business Organization

      Business organization refers to the structure and framework within which a business operates. It is important for efficiency, clarity in roles and responsibilities, and effective management.

    • Social Responsibilities of Business

      Businesses have a duty to act in the best interests of their stakeholders, including employees, customers, and the community. Social responsibility can lead to positive public relations and customer loyalty.

    • Business Ethics

      Business ethics encompasses the principles and standards guiding behavior in the business world. Ethical practices promote trust and integrity, leading to sustainable success.

  • Forms of Business organization: sole trader, partnership, joint Hindu family, joint stock companies, co-operative societies, public utilities and public enterprises, Public Sector vs. Private Sector

    Forms of Business Organization
    A sole trader is an individual who owns and operates a business independently.
    • Full control over business decisions

    • Simplicity in setup and operation

    • All profits go to the owner

    • Unlimited liability

    • Limited scope for raising capital

    • Higher stress due to sole responsibility

    A partnership is a business structure where two or more individuals share ownership and responsibilities.
    • Combined skills and resources

    • Shared decision-making

    • Tax benefits as profits are taxed at personal rates

    • Joint liability for debts

    • Potential for conflicts among partners

    • Dependence on partner's decisions

    A unique form of business organization prevalent in India, where the family operates as a single unit.
    • Stability and joint resources

    • Limited liability of members

    • Cultural and traditional support

    • Limited number of members involved

    • Disputes can affect business

    • Limited access to external funding

    These are companies owned by shareholders who invest capital and receive shares as ownership.
    • Limited liability for shareholders

    • Ability to raise large amounts of capital

    • Transferability of shares

    • Complex regulations and oversight

    • Potential for conflicts between shareholders and management

    • Profit distribution may dilute control

    Organizations owned and operated by a group of individuals for mutual benefit.
    • Member control and decision-making

    • Focus on member needs

    • Access to shared resources

    • Limited capital accumulation

    • Decision-making may be slower

    • Possible conflicts among members

    Organizations that provide essential services to the public, often government-owned.
    • Guaranteed service to the community

    • Government funding and support

    • Focus on public welfare

    • Limited flexibility and innovation

    • Bureaucratic structures

    • Risk of inefficiency

    Businesses owned by the government that operate in various sectors.
    • Focus on public interest

    • Employment generation

    • Stability in essential services

    • Political interference

    • Lack of competition can lead to inefficiency

    • Budget constraints

    Public sector refers to government-owned organizations, while private sector consists of businesses owned by private individuals.
    • Item

      Ownership
      Government-owned
      Individually-owned
    • Item

      Objective
      Public welfare
      Profit maximization
    • Item

      Accountability
      Public accountability
      Shareholder accountability
  • Location of industry: factors influencing location, size of industry, optimum firm, advantages of large-scale operation, limitation of small scale operation, industrial estates, district industries centres

    Location of Industry
    • Factors Influencing Location

      Several factors influence the location of industries including availability of raw materials, labor costs, transportation facilities, market accessibility, and government policies. Proximity to suppliers and customers can reduce transportation costs, while access to skilled labor can enhance productivity.

    • Size of Industry

      The size of an industry can significantly impact its operational efficiency and market reach. Larger industries benefit from economies of scale, whereas smaller industries may have a more agile structure, allowing for quick adaptation to market changes.

    • Optimum Firm Size

      Optimum firm size refers to the scale of production at which a firm operates efficiently. It balances production costs and market demand, ensuring maximum profitability while minimizing waste and operational disruptions.

    • Advantages of Large-Scale Operation

      Large-scale operations often benefit from economies of scale, which reduce per-unit costs. They can afford advanced technology, utilize bulk purchasing, and expand their market reach more effectively, leading to increased competitiveness.

    • Limitations of Small Scale Operation

      Small-scale operations may struggle with limited resources, higher per-unit costs, and difficulty in competing with larger firms. They often face challenges in accessing sufficient capital and markets, which can hinder growth.

    • Industrial Estates

      Industrial estates are designated areas that facilitate the establishment of industries. They provide infrastructure, utilities, and services that help reduce costs and barriers for new businesses, fostering industrial growth.

    • District Industries Centres

      District Industries Centres (DICs) support the development of small-scale industries. They provide technical support, financial assistance, and guidance, aiming to promote entrepreneurship and local economic growth.

  • Stock Exchange: Function, Types, Working, Regulation of Stock Exchanges in India, Business Combination: Causes, Types, Effects of Combination in India

    Stock Exchange and Business Combination
    • Function of Stock Exchanges

      Stock exchanges provide a platform for buying and selling securities such as shares and bonds. They facilitate price discovery, provide liquidity, and reduce transaction costs. Stock exchanges also enhance corporate governance by imposing regulatory standards on listed companies.

    • Types of Stock Exchanges

      There are primarily two types of stock exchanges in India: 1. Regulated exchanges, such as BSE and NSE, which operate under government regulation. 2. Over-the-counter (OTC) markets, which facilitate trading directly between parties without a centralized exchange.

    • Working of Stock Exchanges

      Stock exchanges function through a systematic process involving order matching, trade execution, and settlement. Investors place orders, which are matched with buy and sell orders. Once matched, trades are executed, and the ownership of securities is transferred between parties.

    • Regulation of Stock Exchanges in India

      The Securities and Exchange Board of India (SEBI) is the apex regulatory body for stock exchanges in India. It establishes regulations to protect investors, promote fair practices, and ensure market integrity, monitoring trading activities and company disclosures.

    • Business Combination

      Business combinations involve the merging of companies to enhance competitiveness, diversify offerings, and improve operational efficiencies. They can take the form of mergers, acquisitions, or joint ventures.

    • Causes of Business Combination

      Common causes include the pursuit of economies of scale, access to new markets, increased market share, and resource sharing. Additionally, firms may combine to eliminate competition or diversify risks.

    • Types of Business Combinations

      The main types of business combinations are 1. Horizontal combinations, where companies in the same industry merge. 2. Vertical combinations, where companies in different stages of production combine. 3. Conglomerate combinations, which involve merging companies from unrelated industries.

    • Effects of Business Combination in India

      Business combinations can lead to increased market power, enhanced efficiency, and improved access to capital. However, they can also result in reduced competition, job losses, and potential monopolistic practices, necessitating regulatory oversight.

  • Trade association, Chamber of commerce: Functions, Objectives, Working in India

    Trade association, Chamber of commerce: Functions, Objectives, Working in India
    Overview of Trade Associations and Chambers of Commerce
    Trade associations are organizations formed by businesses in a specific industry to promote their collective interests. Chambers of commerce are local or regional organizations focused on advancing commercial interests and facilitating business collaboration.
    Functions of Trade Associations
    Trade associations serve various functions such as lobbying for favorable legislation, providing industry research, facilitating networking opportunities, and offering training and resources to members.
    Functions of Chambers of Commerce
    Chambers of commerce focus on supporting local businesses by providing advocacy, promoting community and economic development, organizing events, and offering resources for business growth.
    Objectives of Trade Associations
    The primary objectives include protecting members' interests, enhancing industry standards, fostering innovation, and creating a unified voice for the industry in policy discussions.
    Objectives of Chambers of Commerce
    Objectives include promoting local businesses, enhancing the business environment, attracting investments, and contributing to local and regional economic development.
    Working of Trade Associations in India
    In India, trade associations work by engaging with government bodies, providing sector-specific insights, and facilitating member connections. They play a crucial role in policy advocacy and representing industry concerns.
    Working of Chambers of Commerce in India
    Chambers of commerce in India operate at various levels, including local, regional, and national. They focus on networking, organizing trade fairs, and facilitating business alliances while addressing the needs of local entrepreneurs.

SEC 1: NON MAJOR ELECTIVE - BUSINESS ORGANIZATION

B.Com (Professional Accounting)

Business Organization

FIRST YEAR – SEMESTER – I

Periyar University

Business Organization

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