MANAGING A SMALL SHOP (ADGD132PO)

Acquire the knowledge to set up a small shop, solve problems and make decisions in line with current legislation.

1. THE COMPANY.
1.1. The concept of a company.
1.2. The elements of a company.
1.3. The basic functions of a company.
1.4. The entrepreneur.
1.5. Classification of companies.
1.6. The company's relationship with its environment.
2. THE LEGAL FORM OF THE COMPANY.
2.1. The concept of natural and legal personality of a company.
2.2. The sole proprietorship.
2.3. Joint ownership (comunidad de bienes).
2.4. The civil partnership.
2.5. The limited liability company.
2.6. The public limited company.
2.7. Other legal forms.
2.7.1. New enterprise limited company.
2.7.2. General partnership.
2.7.3. Employee-owned companies.
2.7.4. Cooperatives.
2.7.5. Professional companies.
2.8. Choosing the legal form.
2.9. Procedures for setting up a company.
2.9.1. Incorporation procedures.
2.9.2. Tax procedures.
2.9.3. Employment procedures.
3. ENTREPRENEURIAL INITIATIVE AND THE BUSINESS PLAN.
3.1. Initiative, creativity and innovation.
3.1.1. Initiative.
3.1.2. Creativity.
3.1.3. Innovation.
3.2. The entrepreneur.
3.2.1. Qualities of an entrepreneur.
3.3. Entrepreneurial culture.
3.3.1. Principles for developing an entrepreneurial culture.
3.4. The business idea.
3.4.1. Sources of ideas.
3.5. The business plan.
3.5.1. Objectives of the plan.
3.5.2. Stages in preparing the plan.
3.6. Preparing the business plan.
3.6.1. Introduction.
3.6.2. Promoters of the plan.
3.6.3. Description of products/services.
3.6.4. Production plan.
3.6.5. Market analysis.
3.6.6. The marketing plan.
3.6.7. Organisation and human resources.
3.6.8. Investment plan.
3.6.9. Income statement forecast.
3.6.10. Financing the plan.
3.6.11. Risk assessment.
4. SETTING UP A SMALL SHOP.
4.1. Analysis of the environment.
4.2. Analysis of the market and the commercial environment.
4.2.1. Market analysis.
4.2.2. Identifying and quantifying the market.
4.2.3. Market share.
4.2.4. Customer analysis.
4.2.5. Competitor analysis.
4.3. Market research.
4.4. Sources of information.
4.5. Stages of market research.
4.6. The questionnaire.
4.7. SWOT analysis.
4.8. Location of the shop.
4.8.1. Catchment area.
4.8.2. Location study.
5. THE SHOP'S INVESTMENT PLAN.
5.1. Economic and financial structure.
5.2. Sources of financing.
5.3. Short-term financing.
5.3.1. Trade credit and deferred payments.
5.3.2. Credit lines.
5.3.3. Discounting commercial bills.
5.3.4. Factoring.
5.6. Long-term financing.
5.6.1. Loans.
5.6.2. Leasing.
5.6.3. Renting.
5.6.4. Other sources of financing.
5.6.5. Official grants and aid for setting up a company.
5.7. Determining the investment needed to open the shop.
5.7.1. Basic investment plan.
5.7.2. Financing plan.
5.8. The insurance contract.
5.9. Ways of acquiring the business premises.
6. Financial and cash management in small shops.
6.1. Demand forecasting
6.1.1. Demand forecasting techniques
6.1.2. Moving average
6.2. Forecasting revenue and expenses
6.2.1. Revenue
6.2.2. Expenses
6.3. Preparing budgets
6.3.1. Cash budget
6.4. Calculating the selling price
6.4.1. Cost-based
6.4.2. Based on market value
6.4.3. Based on the level of competition
6.5. Calculating the break-even point
6.6. Investment appraisal and profitability calculation
6.6.1. Net present value (NPV)
6.6.2. Payback period
6.7. Average operating cycle
6.7.1. Average storage period
6.7.2. Average collection period
6.7.3. Average payment period
6.8. Economic and financial analysis of the shop
6.8.1. Financial ratios
6.8.2. Economic ratios
7. TAX OBLIGATIONS OF THE SHOP.
7.1. The Spanish tax system.
7.2. Taxes and their characteristic elements.
7.2.1. Taxes.
7.2.2. Fees.
7.2.3. Special levies.
7.3. Tax obligations of small shops.
7.4. Census declaration.
7.5. Business Activities Tax (IAE).
7.6. Value Added Tax (VAT).
7.6.1. The taxable base.
7.6.2. Tax rates and VAT amount.
7.6.3. VAT return.
7.7. Formal obligations.
7.7.1. Register of invoices issued.
7.7.2. Register of invoices received.
7.7.3. Register of capital goods.
7.8. Special tax regimes.
7.8.1. The simplified regime.
7.8.2. The equivalence surcharge regime.
7.8.3. Characteristics.
7.9. Personal Income Tax (IRPF).
7.9.1. Taxation methods for business and professional activities.
7.9.2. IRPF withholdings and payments on account.
7.10. Corporate Income Tax.
8. SALES, COLLECTION AND PAYMENT DOCUMENTS.
8.1. The invoice.
8.1.1. Invoice requirements and details.
8.2. The simplified invoice.
8.3. The electronic invoice.
8.4. Payment methods.
8.4.1. Cash payment methods.
8.4.2. Deferred payment methods.
8.4.3. Other payment methods.
8.5. Collection management and discounting of bills.
9. ACCOUNTING IN THE SHOP.
9.1. Accounting in the company.
9.2. The company's assets.
9.3. Accounts.
9.3.1. Debit and credit.
9.3.2. Types of accounts.
9.3.3. Annual accounts.
9.4. The balance sheet.
9.5. The profit and loss account.
9.6. Accounting books and registers.
9.7. The journal.
9.8. The general ledger.
9.9. The inventory and annual accounts book.
9.10. The accounting cycle.
9.11. The concepts of investment, expense, payment, income and collection.
9.12. The Spanish General Accounting Plan for SMEs.
10. HUMAN RESOURCES MANAGEMENT.
10.1. Social Security.
10.1.1. Social Security schemes.
10.2. Registration, enrolment, joining and leaving Social Security.
10.3. Social Security contributions.
10.3.1. Basic contribution elements.
10.3.2. Social Security contribution forms.
10.4. The employment contract.
10.5. Employee pay.
10.5.1. The payslip.
10.6. Contribution scheme for self-employed workers.
11. CUSTOMER SERVICE QUALITY.
11.1. The consumer.
11.2. Characteristics of a quality service.
11.3. Service quality standards.
11.4. After-sales services.
11.5. Tools for measuring quality and customer satisfaction.
11.6. The incident management plan.
11.7. The quality plan in small shops.