moduł 7.1, Before making the decision about starting a business, you have to prepare a business plan. It is important to determine: the sector in which the company will operate, the consumers’ needs and development opportunities. Describe the activity and determine how the company meets market expectations / needs and present a vision for development and specific objectives. So what do you need to know? You need to know how many oil mills are operating in the area, what is the volume of their production, what range of oils they have, and what are the prices of their products. It is a good idea to find a market niche, e.g. you can start producing oil from unusual raw materials or in a very unique way. It is necessary to determine at what scale of activity the revenues will cover its costs. Will it be profitable for us? You should plan the management staff, dealers, advertising and marketing department as well as the production staff. It is necessary to plan the distribution channels of the product. Direct sales are possible: straight from the farm, over the Internet or at marketplaces.Intermediate sales are carried out: through shops, restaurants, wholesalers on the basis of contracts and commercial contracts. It is important to analyze the sources of financing the company: a credit, some extra funding from the European Union? Your own capital? After making a decision, give it a formal character - register your activity with CEIDG (Central Registration and Information On Business)
moduł 7.1, Before making the decision about starting a business, you have to prepare a business plan. It is important to determine: the sector in which the company will operate, the consumers’ needs and development opportunities. Describe the activity and determine how the company meets market expectations / needs and present a vision for development and specific objectives. So what do you need to know? You need to know how many oil mills are operating in the area, what is the volume of their production, what range of oils they have, and what are the prices of their products. It is a good idea to find a market niche, e.g. you can start producing oil from unusual raw materials or in a very unique way. It is necessary to determine at what scale of activity the revenues will cover its costs. Will it be profitable for us? You should plan the management staff, dealers, advertising and marketing department as well as the production staff. It is necessary to plan the distribution channels of the product. Direct sales are possible: straight from the farm, over the Internet or at marketplaces.Intermediate sales are carried out: through shops, restaurants, wholesalers on the basis of contracts and commercial contracts. It is important to analyze the sources of financing the company: a credit, some extra funding from the European Union? Your own capital? After making a decision, give it a formal character - register your activity with CEIDG (Central Registration and Information On Business)
moduł 7.1, Before making the decision about starting a business, you have to prepare a business plan. It is important to determine: the sector in which the company will operate, the consumers’ needs and development opportunities. Describe the activity and determine how the company meets market expectations / needs and present a vision for development and specific objectives. So what do you need to know? You need to know how many oil mills are operating in the area, what is the volume of their production, what range of oils they have, and what are the prices of their products. It is a good idea to find a market niche, e.g. you can start producing oil from unusual raw materials or in a very unique way. It is necessary to determine at what scale of activity the revenues will cover its costs. Will it be profitable for us? You should plan the management staff, dealers, advertising and marketing department as well as the production staff. It is necessary to plan the distribution channels of the product. Direct sales are possible: straight from the farm, over the Internet or at marketplaces.Intermediate sales are carried out: through shops, restaurants, wholesalers on the basis of contracts and commercial contracts. It is important to analyze the sources of financing the company: a credit, some extra funding from the European Union? Your own capital? After making a decision, give it a formal character - register your activity with CEIDG (Central Registration and Information On Business)
The dialogue between two farmers concerning holding accounts of the farm. The farmer (R) prepares invoices for the purchase of fuel in order to obtain excise dutym21e2f42dce1fb0de_1498549704034_0excise duty reimbursement, and other VAT invoices that he should deliver to the accounting office. The farmer's wife (ZR) is considering undertaking a training course in accounting, using computer programs.
- Ewa, the first deadline for submitting a request for reimbursement of excise duty to the mayor is approaching. I will need your help.
- How can I help you?
- Please sort the invoicesm21e2f42dce1fb0de_1498549749328_0invoices from the fuel purchase which I should attach to the application.
- All of them?
- No, only those that concern diesel fuel used for agricultural production in our farm.
- What will the taxreturn limitm21e2f42dce1fb0de_1498549771316_0return limit be this year?
- This year we will get a return of 86 zł to 1 ha of agricultural land.
- That's a lot. When are you going to the Municipal Officem21e2f42dce1fb0de_1498549789690_0Municipal Office?
- I planned on leaving on Thursday.
- I’m asking because they called from theAccounting Officem21e2f42dce1fb0de_1498549810833_0Accounting Office and reminded me to deliver the invoices for purchase of goods, materials, products and services made this month.
- Will we have such invoices?
- Yes, we have bought rapeseed seeds for sowing for our millm21e2f42dce1fb0de_1498549832151_0mill.
- It’s a good thing that you remember that. As soon as I am in the Accounting Office, I will settle the feem21e2f42dce1fb0de_1498549844666_0settle the fee forrunning the financial settlementsm21e2f42dce1fb0de_1498549867319_0running the financial settlements of our farm.
- You know Janek, I saw an offer on the Internet of agricultural training in various production branchesm21e2f42dce1fb0de_1498549903453_0production branches anddepartmentsm21e2f42dce1fb0de_1498549884787_0departments and in accountingm21e2f42dce1fb0de_1498549921895_0accounting.
- Yes?
- I was thinking of undertaking a training course in accounting.
- It can be an expensive training...
- No, because it will be fundedm21e2f42dce1fb0de_1498549934532_0fundedentirely by theEU fundsm21e2f42dce1fb0de_1498549953845_0EU funds. During the training I will be able to learn how to use a computer programm21e2f42dce1fb0de_1498549977781_0computer program to hold accounts.
- Who are the trainers?
- The employees of agricultural colleges and agricultural counseling centers, as well as practicing accountantsm21e2f42dce1fb0de_1498549994834_0practicing accountants.
- It's a very good idea! You should participate.
- After completing such a course I would be able to carry out all the settlements on our farm.
- Great! This way we would savem21e2f42dce1fb0de_1498550014717_0saveon monthly feesm21e2f42dce1fb0de_1498550029236_0monthly fees for keeping the accounting recordsm21e2f42dce1fb0de_1498550052258_0accounting records.
Exercise 2
RsZMyRBRn8I4S1
ćwiczenie 3
ćwiczenie 3
Familiarize yourself with the hypertext no. 1 “Training”. Decide whether the sentences under it are true or false. Zapoznaj się z treścią hipertekstu nr 1 pt. „Szkolenie”. Ustosunkuj się do zdań umieszczonych pod nim, podejmij decyzję, czy to prawda czy fałsz.
Prawda
Fałsz
The request for reimbursement of excise duty is addressed to the mayor.
□
□
Reimbursement of excise duty applies to diesel used in the production of jams.
□
□
In the current year the farmer will receive a refund of excise duty of PLN 86 for 1 ha of agricultural land.
□
□
The wife reminds the farmer about a visit to the bank.
□
□
The farmer will send invoices for the purchase of machines to the Accounting Office.
□
□
The farmer will settle the fee for keeping the farm's financial settlements in the Accounting Office.
□
□
The farmer's wife learned the offer of training relating to agritourism.
□
□
Training will be provided by financial advisors.
□
□
The training relating to agricultural accounting will be funded by EU funds.
This note is coming from the employees of the Agency for Restructuring and Modernisation of Agriculture, relating to the possibilities of obtaining funds for setting up a non‑agricultural activity in rural areas.
Dear Madam In response to your questions in the email, I would like to inform you that the Agency for Restructuring and Modernization of Agriculturem21e2f42dce1fb0de_1528207418315_0Agency for Restructuring and Modernization of Agriculture offers various possibilities for co‑financing projectsm21e2f42dce1fb0de_1498550481663_0co‑financing projects in the rural areas under theRural Development Programmem21e2f42dce1fb0de_1498550506473_0Rural Development Programme. Currently, the call for proposalsm21e2f42dce1fb0de_1498550523894_0call for proposals for the following actions is being conducted:
Modernization of agricultural holdings
Incentivesm21e2f42dce1fb0de_1498550543701_0Incentives for young farmers
Aid for startingm21e2f42dce1fb0de_1498550563730_0startingnon‑agricultural activitiesm21e2f42dce1fb0de_1498550590963_0non‑agricultural activities in rural areas
In the situation you presented in the correspondence, the most appropriate action seems to be the action number 6, Organic farming. Your farm is diversified. You run plant productionm21e2f42dce1fb0de_1498550659993_0plant production, as well as fruit and vegetable processingm21e2f42dce1fb0de_1498550672139_0fruit and vegetable processing and livestock productionm21e2f42dce1fb0de_1498550696694_0livestock production. You use fodder from your own farm and natural fertilizers. These are important principles used in organic farmsm21e2f42dce1fb0de_1498550635911_0organic farms. Adjusting your farm to therequirementsm21e2f42dce1fb0de_1498550712467_0requirements of organic farming can be easy. However, detailed requirements require agreement with the organization uniting this type of farms. If you meet these requirements, it is possible to co‑financethe transition from a conventional system to an organic onem21e2f42dce1fb0de_1498550742248_0the transition from a conventional system to an organic one. In order to recognize the costs incurredm21e2f42dce1fb0de_1498550800172_0costs incurred as eligiblem21e2f42dce1fb0de_1498550822335_0eligible, it is crucial to obtain an organic farm certificatem21e2f42dce1fb0de_1498550838003_0certificate.
If you are interested in using this program, please inform me.
I encourage you to take advantage of the opportunities offered byagribusinessm21e2f42dce1fb0de_1498550857805_0agribusiness and participation in programmesm21e2f42dce1fb0de_1498550879107_0participation in programmes implemented by our Agency.
The dialogue takes place in the Agricultural Advisory Centre. A farmer (R) consults with an employee (P) of the Centre on the idea for starting a business activity. He explains his concepts. She explains the rules for running a business, division of undertakings and the effects resulting from cessation of agricultural activity.
R: Good morning.
P: Good morning. How can I help you?
R: I am a farmer and I am thinking about starting a non‑agricultural activitym21e2f42dce1fb0de_1498550590963_0non‑agricultural activity.
P: Do you have any specific kind of activity in mind?
R: My farm is situated near a lake and a national park. That’s why I am considering tourist servicesm21e2f42dce1fb0de_1498551470788_0tourist services.
P: As a farmer you can run an agricultural farmm21e2f42dce1fb0de_1498551486038_0agricultural farm and then you would still be a Agricultural Social Insurance Fund (KRUS) payerm21e2f42dce1fb0de_1498551502450_0payer.
R: Where should I register the businessm21e2f42dce1fb0de_1498551519125_0register the business?
P: You don’t have to register it anywhere. It has to be reportedm21e2f42dce1fb0de_1498551535689_0reported to themunicipal officem21e2f42dce1fb0de_1498551563675_0municipal officeand the tax officem21e2f42dce1fb0de_1498551574136_0tax office where you will choose the form of taxation. However, you can only rentm21e2f42dce1fb0de_1498551591063_0rent up to 5 rooms.
R: What if I wanted to open a hotel?
P: It’s a non‑agricultural activity that must be registered.
R: What about the insurancem21e2f42dce1fb0de_1498551608173_0insurance?
P: You’re changing the insuring institution: from KRUS to Social Insurance Institution (ZUS)
R: What is the structural formm21e2f42dce1fb0de_1498551629282_0structural formof such activity?
P: It can be either sole proprietorshipm21e2f42dce1fb0de_1498551647009_0sole proprietorship or a companym21e2f42dce1fb0de_1498551657923_0company.
R: I have a brother‑in‑law who would like to run abusinessm21e2f42dce1fb0de_1498551679249_0businesswith me so maybe the company would be a better idea?
P: Companies can be divided into civil law partnershipsm21e2f42dce1fb0de_1498551697771_0civil law partnerships and commercial companies. Commercial companies can be divided into partnershipsm21e2f42dce1fb0de_1498551714537_0partnerships andlimited companiesm21e2f42dce1fb0de_1498551858339_0limited companies.
R: What is the difference?
P: Partnerships are: general partnershipsm21e2f42dce1fb0de_1498551789245_0general partnerships, limited liability partnershipsm21e2f42dce1fb0de_1498551804667_0limited liability partnerships,limited partnershipsm21e2f42dce1fb0de_1498551823470_0limited partnerships and limited joint stock partnershipsm21e2f42dce1fb0de_1498551847131_0limited joint stock partnerships. Limited companies are: limited liability companies and joint‑stock companies.
R: Which should I choose?
P: A limited liability company would be beneficial.
R: Why this one?
P: Because both you and your brother in law are financially liablem21e2f42dce1fb0de_1498551919250_0financially liable only at the level of the company’s capitalm21e2f42dce1fb0de_1498551936605_0company’s capital.
R: So we do not risk our personal propertym21e2f42dce1fb0de_1498551954307_0property?
P: No. You have to remember that building a hotel in a protected aream21e2f42dce1fb0de_1498551969540_0protected area might not always be possible.
R: Why not?
P:Legislative and government regulationsm21e2f42dce1fb0de_1498552000029_0Legislative and government regulationsmight not allow for it: laws and regulations related to the protection of nature and the environment.
R: Could you check my location in legal terms?
P: Of course. I will prepare everything for our next meeting.
Exercise 4
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ćwiczenie 2
ćwiczenie 2
Familiarize yourself with the advice from the Agricultural Advice Centre in the hypertext document no. 3 “Consultation in the Agricultural Advisory Centre.” Complete the sentences with the correct words. Zapoznaj się z poradami z Ośrodka Doradztwa Rolniczego z dokumentu hipertekstowego nr 3 „Porady w Ośrodku Doradztwa Rolniczego”. Uzupełnij zdania wyrazami do wyboru.
interest rate, bank property, protected area, tourist services, agrotourism companies, bank companies, repayment scheme, commercial companies, financial advisor, business plan, pay, limited liability companies, mortgage loan, consumers needs, advertising department, managerial staff, agrotourism farm, non-agricultural activity, agricultural tax, level of commission, register, credit period, government regulations, own cash, rent, big sum, company's capital
I am a farmer and I am thinking about starting a ….. ......................................................
I am considering offering a …. ......................................................
As a farmer you can start a/an ......................................................
In an agrotourism farm you can ………………… no more that 5 rooms. ......................................................
Companies can be divided into civil law partnerships and ………….. ......................................................
Limited companies are: ………………. or joint-stock companies. ......................................................
The owners of a limited liability company are financially liable only at the level of the …………… ......................................................
Law and regulations are set by …………………. ......................................................
Building a hotel in the ……………………………. is not always possible. ......................................................
Arrange the steps necessary in opening a business on the basis of an audio-video sequence "How to start a business". Ułóż kolejność postępowania przy założeniu firmy na podstawie sekwencji audio-video pt. „Jak założyć działalność gospodarczą ”.
Registering yourself and your employees with the Social Insurance Institution.
Steps necessary in opening a business:
Opening a bank account.
Registering for the chosen tax system in the tax office.
Submitting the declaration of activity to other institutions, such as the National Labor Inspectorate, Health and Safety, Regulated Activity Register, Veterinary Inspection
Filling in the form will give you the Taxpayer’s Identification Number (NIP), National Official Business Register number (REGON) and the application to the Social Insurance Institution.
Making a company stamp.
Applying for entry in the Central Register and Information on Business Activity.
Exercise 7
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moduł 7.1
moduł 7.1
Match Polish words with their translations. Połącz polskie słowa z ich tłumaczeniami.
business activity, type of activity, city office, municipal office, Polish Classification of Activities, tax office, Social Insurance Institution, tax system, insurance, Central Registration and Information on Business
działalność gospodarcza
urząd gminy
urząd miasta
Centralna Ewidencja i Informacja o Działalności Gospodarczej
Zakład Ubezpieczeń Społecznych
rodzaj działalności
Polska Klasyfikacja Działalności
forma opodatkowania
urząd skarbowy
ubezpieczenie
m21e2f42dce1fb0de_1498057221952_0
Pictures
Look at the illustration. Explain what you can see. Suggest a dialogue that can take place between a client and a bank employee.
RRcBrG6G8jG3E1
moduł 7.1
Read, translate and remember the elements of the company’s surroundings.
Rruq8PZjPyAjm1
moduł 7.1
Basing on the hypertext no.3 “Consultation in the Agricultural Advisory Centre”, give the English names of the types of companies
