1 第五章 資本的取得 Capital Acquisition & Control. 2 equity ( 自有資產 ) nonequity ( 非自有資產 ) ( 資本 ) Capital Methods of acquiring control of capital assets: 1. savings.

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Presentation transcript:

1 第五章 資本的取得 Capital Acquisition & Control

2 equity ( 自有資產 ) nonequity ( 非自有資產 ) ( 資本 ) Capital Methods of acquiring control of capital assets: 1. savings 2. gifts & inheritances 3. pooling equity capital 4. leasing 5. contract production 6. borrowing eg: Macdonal’s Wendys’ Hardies’ Kentucky Fried Chicken “franchise” partnerships incorporation corporate securities limited partnerships general partnership market specification contract production-management contract resource-providing contract

3 cash crop-share livestock-share standing lease operating lease: custom hiring – operator, operating exp. full-service – all repair & maintenance costs financial lease – lessor provides $ only lessee is responsible for all costs real estate machinery livestocks $amount of rent: share rent product amount of rent is fixed leasing

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