İşletme

İşletme; kâr amaçlı kurumların kuruluşu, finansmanı, üretim araçlarının sağlanması, üretilen mal ve hizmetlerin pazarlanması, örgütlenmesi, yönetilmesi ve finansal olaylarının izlenmesini inceleyen bir sosyal bilimdir.[1] Türkçede ayrıca mal ve hizmet üretiminin gerçekleştirildiği iktisadi birimler için de kullanılmaktadır.[2]

İşletmelerin çeşitleri

İşletmeler üç ana açıdan çeşitlendirilir:

  • 1- Faaliyet konularına göre:
  • a. Ürün üreten işletmeler
  • b. Hizmet üreten işletmeler.
  • 2- Mülkiyet, bakımından işletmeler:
  • a. Özel işletmeler (Şahısların kurduğu işletmeler)
  • b. Kamu işletmeleri (Devletin kurduğu işletmeler)
  • c. Karma işletmeler (Hem şahıs hem de devletin beraber kurduğu işletmeler)
  • 3- Büyüklüklerine göre:
  • a. Küçük,
  • b. Orta,
  • c. Büyük ölçekli işletmeler olarak ayrılırlar.

İşletmelerin genel amaçları

  • Değer arttırma: İşletme piyasa değerini hissedarları açısından maksimum yapmalıdır.
  • Sosyal sorumluluk: Topluma hizmet etmelidir.
  • Devamlılık: Çevredeki koşulları göz önüne alarak varlığını sürdürmelidir.
  • Kâr sağlama: Müteşebbisin satılan mallardan para kazanmasıdır.
  • Prestij sağlamak.
  • Devlet açısından:Ülkenin refah ve huzurunu sağlamak

İşletmelerin temel fonksiyonları

Kaynakça

  1. ^ Karalar, Rıdvan; İnan.(2004). Genel İşletme. Eskişehir: Anadolu Üniversitesi. s. 4 6 Haziran 2014 tarihinde Wayback Machine sitesinde arşivlendi.. ISBN 975-06-0016-9
  2. ^ Karalar, Rıdvan; İnan.(2004). Genel İşletme. Eskişehir: Anadolu Üniversitesi. s. 12. ISBN 975-06-0016-9

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