Société en Commandite Simple SCS Société en Commandite Simple SCS Kommanditgesellschaft Société en Commandite Simple シンプル・コマンダイト Sociedade em Comandita Simples 普通有限合伙公司 SCS Société en Commandite Simple is a form of business in which a limited partner provides the bulk of the funds but entrusts the administration of the company to the general partner, who has increased prerogatives from the larger corporations. It should be distinguished from the more frequent limited partnership (SCA).