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Academic year: 2021

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Abstract

The present job faces some business aggregations in the most general aspects and in base to the evolution of the enterprise in the time and to the changes economic/social of the environment. In the following chapter it is examined the "consortium", the contract among more entrepreneurs or more societies that they set in to be a common organization for the discipline or the carrying out of determined phases of the respective enterprises; with particular respect to the economic/business, juridical and fiscal aspects. In the third chapter, we passe to the study of the reality of the

"Consortium Italian Vera Pelle Tanned to the Vegetable", analyzing its history, the

objectives and the activity of this group of tanneries that has had the desire and the

passion to promote and to make to know all over the world the quality and the value

of the skin tanned to the vegetable with the traditional methods placed side by side by

means and innovative and ecological methods. Then we conclude with the analysis of

budget of the last three years of the aforesaid consortium, after having proceeded to

the refiling of the property states and the economic accounts.

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