Český finanční a účetní časopis 2014(1):125-131 | DOI: 10.18267/j.cfuc.386

Concept business (enterprise) or plant

Hana Vomáčková
Prof. Ing. Hana Vomáčková, CSc. - profesorka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <vomackov@vse.cz>.

For accounting, but also for other economic and legal disciplines is important to define the basic unit in business and in related areas of accounting, financial management, valuation, determination of general legal frameworks and regulation of business. Practice and theory of evolution came to a Company. The Company is perceived as a complex relatively independent economic unit. Czech civil and commercial law of 2014 introduced the term Plant. Accounting standards, respectively and other standards are mechanically adjusting. Recodification of the term reflects the currently applicable civil and commercial law. The term Company (Business, enterprise), as a general and factual descriptive term, can not be considered incorrect term and should not be mechanically replaced the term plant.

Keywords: Elementary business entity; Business; Company; Enterprise; Accounting entity; Plant (enterprise),
JEL classification: M41

Published: March 1, 2014  Show citation

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Vomáčková, H. (2014). Concept business (enterprise) or plant. Czech Financial and Accounting Journal, 2014(1), 125-131. doi: 10.18267/j.cfuc.386
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