Types and sizes of organisations
The four families of organisations, the three sectors of activity and the four size categories of the 2008 French decree with their thresholds for headcount, turnover and balance sheet.
- 27 cards
- 6 topics
- Free
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Each topic is weighted the way the exam weighs it.
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A few cards from the deck
State-owned company: what is it?
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A company in which the State, directly or through another public body, holds the majority of the capital.
It sells goods or services like a private company, but its owner is public. SNCF and EDF are examples; an administration, on the other hand, is not a company.
A company has 180 employees, €62 million in turnover and €40 million in balance sheet total. Which category is it?
- SME: under 250 staff and a balance sheet under €43M
- Mid-cap: the turnover exceeds the SME ceiling
- Large company: it exceeds €50 million of turnover
- Micro-enterprise: it is far from 5,000 employees
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SME: under 250 staff and a balance sheet under €43M
For an SME, fewer than 250 people AND (turnover ≤ €50M OR balance sheet ≤ €43M) are needed. Here the €40M balance sheet is enough: the €62M turnover does not change the category.
A micro-enterprise has fewer than … people and a turnover or balance sheet total of at most €… million.
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A micro-enterprise has fewer than 10 people and a turnover or balance sheet total of at most €2 million.
These are the thresholds of the 2008 decree. The micro-enterprise is the smallest category; the SME starts just above it.
Social and solidarity economy: what is it?
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The set of organisations (associations, cooperatives, mutual societies, foundations) that put social usefulness before profit and are run democratically.
These organisations may employ people and sell, but profits do not go to shareholders. A member has one vote, whatever the contribution.