From CEOpedia | Management online

Holding -- Sara Skowierzak 00:11, 29 April 2014 (CEST) -- Sara Skowierzak 00:11, 29 April 2014 (CEST)


Holding- is an organization which brings together different, theoretically "independent" operators, in more or less clearly linked to each other, one of the entities in these relationships is dominant and subordinate the other. Parent company usually perform strategic management functions on the whole holding structure, and the subsidiaries focused on operative management functions and activities of production or service.

Holding is a formal institution, i.e. that the holding company and the subsidiaries are separated legal entities, between which there are capital and personal connections.

Causes of holding

  • improvement in effectiveness of human resource management
  • improvement in efficiency of financial and goods management
  • diversification of economic risks through diversification of their ranges and markets customers and suppliers
  • reduction of cost of obtaining external funds to finance operating and investing activities
  • reduction of the production costs of goods and services delivery using internal transfer pricing system
  • expanding and diversifying the range of products , which may be important for reducing the risk of a demand limitation on the existing market
  • new groups of customers or expand their existing group
  • acquisition of new technologies that can be protected by patents , secret production, etc.

Types of holding

Due to the sector area:

  • Horizontal
  • Vertical
  • Diagonal

Due to the subjective and objective criteria:

  • Holding subjectively uniform
  • Holding objectively uniform
  • Holding of entities in mixed

Due to the criterion of the territorial scope of the holding structure:

  • National
  • External
  • International


  • Toorek-Mazur J., Holding w aspekcie prawnym, bilansowym i podatkowym,Wolters,Kraków,2005
  • Sztucki T., Encyklopedia marketingu,Placet,Warszawa,1998