Entrepreneurship

In the dissolution of a corporation, it usually enters into liquidation, whereupon its assets are liquidated and the company is deleted from the commercial register. An early distribution of assets requires an audit report by an auditing expert.

Company value is determined by multiplying a reference value (e.g., EBIT) by an industry-dependent multiplier. Ideal for SMEs, as no complex forecasts are necessary.

In all types of companies, membership and management can be separated; joint-stock companies/limited liability companies require at least one person residing in Switzerland as a representative.

A proper capital increase occurs when the issue price and the stock subscriber are established and is the most common form of capital increase. All types of capital increases require a general meeting resolution and a commercial register entry.

In the case of an in-kind contribution foundation of a stock corporation (AG) or a limited liability company (GmbH), capital contribution is made through assets instead of money. In-kind contributions must be transferable, evaluable, and immediately available.

Start-ups should conduct detailed liquidity planning to minimize bankruptcy risks and maximize the efficiency of capital use. Regular target-actual comparisons help to continuously control and adjust the financial situation.

Necessary operating assets and capital are essential for performance creation and balance sheet analysis. They are used for valuation and calculation of imputed interest.

Working Capital Management optimizes liquidity, especially important for small firms with limited reserves. It includes receivables, inventory, payables, and risk management.

Business valuation uses various methods such as asset-based, practitioner, and earnings value methods to determine appropriate values depending on the company's situation. The DCF method applies future cash flows and is ideal for profitably operating companies.