The term getting thing does not describe independent legal form, but an in practice established organization form of the parent company of a company and is legally not defined, why the term getting thing is not uniformly used also in the literature.

In the context of an economy global developing the goal of the organization management of internationally active enterprises is the long-term safety device of the competitive ability. It applies to create such an organisational structure the efficient operational sequences regarding quality to create time and costs in the enterprise made possible and for this purpose concrete organizational regulations. Holdingstrukturen represent a popular form of the organization for years national like internationally active enterprises.

Characteristics

The getting thing organization consists of two levels: A company center or a parent company and several legally and organizational independent subsidiary companies, at which the holding company holds a financial participation (of English "“tons hold "“).

The organization form that getting thing defines itself - differently than the functional area organization or the division organization - less over the internal task distribution than rather over the distribution of the vested titles and thus over decision and instruction powers.

The achievement production takes place in the subsidiary companies, the basic units of the company. Whether these vertical partial stages operate in the same creation of value process and so that a functional arrangement is present or whether they in different creation of value processes are active and so that an arrangement is given after object areas, is irrelevant. Many holding companies try to use synergies between the subsidiary companies. From this intention central sites with appropriate functional arrangement power develop opposite the subsidiary companies, which are created on the basis of regional or product-oriented criteria!

Advantages

The getting thing organization is an instrument for the utilization of tax benefits, for the evasion of financial participation borders and for the implementation of size and specialization advantages in the context of the investment. The moreover one this organization form makes the easy integration possible of akquirierten enterprises. Tax benefits can be used, as the holding company shifts its company headquarters into a country, in which more attractive fiscal basic conditions are given.

The profits exhausted from the subsidiary companies to the holding company are subject then to a more favorable tax legislation from trust-legal reasons are frequently forbidden it enterprises to hold larger financial participation at other enterprises. In many cases the excess of a Mindestbeteiligung is beyond that connected with legal obligations. In order to go around this, holding companies are often created.

Holding companies make it for the enterprises possible concerned to transform direct into indirect financial participation. For the legislator and the supervisory authorities it is substantially more difficult to forbid and uncover indirect financial participation, particularly since by the engagement of intermediate getting thing the actual participation structure can be reconstructed only at substantial expenditure.

Disadvantages

The disadvantages getting thing are similarly as at the division organization. From the structuring in subsidiary companies a blindness can result in relation to the goals of the entire company in these. From their legal beyond that a higher administrative expenditure results.

Forms that getting thing

Different forms of the getting thing organization will be differentiated, noticed depending on like many functions and decisions from the company center:

• Operational getting thing: traditional organization form of large-scale enterprises. Here the parent company unfolds the substantial activities necessary for the achievement creation process, i.e. it is directly active at the market. The establishment of subsidiaries serves for to the addition and/or support, e.g. Foreign addresses. The subsidiaries are therefore ith D. R. clearly smaller than the parent company and depend on this strategically, structurally and personnel. The company center exerts very strong influence on the subsidiary companies. Spreading: One finds the operational getting thing particularly at companies, which grew by vertical and horizontal diversification from a dominating business field. Example: Aldi

• Management getting thing: The management getting thing does not have own operational business. Contrary to the financial getting thing it holds however not only the participation in the subsidiaries, but leads these also. To these executive functions belong typically the definition of the strategic business fields, the strategic control, the occupation of leading positions and the controlling of the Kapitalflusses within the group. It is possible that the members of the board of the holding company notice also the line functions of the subsidiaries, e.g. as chairmen of the board. Largest advantage these getting thing is their flexibility, since each subsidiary company develops strategies for its business field. This getting thing form combines the market proximity and flexibility of small and middle enterprises (KMU) with the capital strength and market operational readiness level of large enterprises. Example: Automobile and electrical companies.

• Financial getting thing

Literature

• Manfred training to living: "“Organization"”. 3. Edition 2002, Vahlen publishing house 2002. ISBN 3-8006-2825-2.
• Bea, Dichtl and Schweitzer (1997): "“General management economics, volume 1 - basic questions"”, 7. Edition, Lucius&Lucius, Stuttgart (1997) (4. Chapter, section 2)
• Lutter, M./Jesse, L.: "“Getting thing manual"” 4. Edition (2004), Schmidt publishing house ISBN 3-504-48005

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