Based on their form of ownership, organizations are divided into: Company

Enterprises can be classified according to many criteria (Table 1.1.).

Table 1.1.

General classification of enterprises

A state-owned enterprise is one whose property belongs to the state. It can be created through budgetary allocations, contributions from other state enterprises or other sources. A distinction is made between state-owned enterprises, which are republican property, and public utility enterprises.

The property of the former is managed by the Ministry of Economy of the Republic of Belarus. Utility enterprises are the property of administrative territorial units.

State-owned enterprises have the following advantages compared to privately owned enterprises: significant financial opportunities for expanding and improving production at the expense of budget funds; high credit rating, which makes it easier to obtain loans; the use of highly qualified specialists in various areas of management, which only a large owner can afford.

The noted advantages of state-owned enterprises allow them to operate effectively in countries with developed market economies and successfully compete with private enterprises.

A private enterprise is one owned by an individual or members of his family, as well as a non-state legal entity. There are sole and family private enterprises. Unlike sole proprietorships, family businesses are based on the common ownership of all family members. A non-state private enterprise can also be owned simultaneously by several persons on the basis of shared or collective ownership. Such enterprises include business societies, business partnerships and production cooperatives.

A market economy, based on a variety of forms of ownership, involves the functioning of enterprises of various organizational and legal forms.

The organizational and legal form of an enterprise is determined by many characteristics:

a) the procedure for forming the authorized capital;

b) the degree of responsibility for the obligations of the enterprise and others.

In accordance with the Civil Code, the following organizational and legal forms of commercial enterprises can be created in the Republic of Belarus: business partnerships and societies, production cooperatives, unitary enterprises.

Business partnerships are a form of entrepreneurial activity in which the property of an enterprise is formed through the contributions of several citizens and (or) legal entities that unite for joint activities on the basis of an agreement between them. A distinctive feature of business partnerships from other forms is that one or more participants bear unlimited joint and several property liability for the obligations of the partnership.

Depending on the degree of responsibility of individual participants, general and limited partnerships are distinguished.

The participants of the general partnership, in accordance with the agreement concluded between them, are engaged in entrepreneurial activities and are liable for its obligations with the property belonging to them, i.e. Unlimited liability applies to the participants of the general partnership.

A participant in a general partnership who is not its founder is liable equally with other participants for obligations that arose before his entry into the partnership.

A participant who has left the partnership is liable for the obligations of the partnership that arose before the moment of his withdrawal, equally with the remaining participants, for two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership.

A limited partnership is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property, there are participant-contributors (limited partners) who bear the risk of losses within the limits of the contributions made by them and do not take part in the implementation of the partnership’s entrepreneurial activity. activities.

A business company is a legal entity created by agreement between legal entities and (or) citizens by combining their property for the purpose of carrying out business activities. A distinctive feature of this organizational and legal form is the limited liability of all its participants (shareholders) for the obligations of the company.

There are the following types of business companies: limited liability, additional liability, joint stock. A limited liability company can be founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents.

Participants in a limited liability company bear the risk of losses associated with the activities of the company to the extent of the value of their contributions.

A special feature of a company with additional liability is that its participants bear subsidiary liability for the company’s obligations in the same multiple of the value of their contributions.

A joint stock company is a company whose authorized capital is divided into a certain number of shares. The participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own.

A joint stock company, the participants of which can freely sell their shares without the consent of other shareholders, is recognized as an open joint stock company. Such a company has the right to conduct an open subscription for the shares they issue and their free sale under the conditions established by law.

A joint stock company, the shares of which are distributed only among its founders or other predetermined circle of persons, is recognized as a closed joint stock company. Such a company does not have the right to conduct an open subscription for shares issued by it.

Features of the functioning of joint stock companies are as follows:

they use an effective way to mobilize financial resources; dispersion of risk, because each shareholder risks losing only the money he spent on purchasing shares; participation of shareholders in the management of the company; shareholders' right to receive income (dividend); additional opportunities for staff incentives.

Production cooperatives are a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor or other participation and the association of property shares by its members (participants). Members of a production cooperative bear subsidiary liability for its obligations.

The profit of the cooperative is distributed among its members in accordance with their labor participation. The property remaining after the liquidation of the cooperative and the satisfaction of the claims of its creditors are distributed in the same manner. A distinctive feature of production cooperatives from business partnerships is that legal entities are not allowed to participate in them. Otherwise, the functioning mechanism of cooperative enterprises is the same as that of business partnerships.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to the enterprise. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

State (republican or communal) or private enterprises can be created in the form of unitary enterprises.

The property of a unitary enterprise is in state or private ownership.

Unitary enterprises are divided into two categories:

unitary enterprises based on the right of economic management; unitary enterprises based on the right of operational management.

The right of economic management is the right of an enterprise to own, use and dispose of the owner’s property within the limits established by law or other legal acts. The right of operational management is the right of an enterprise to own, use and dispose of the owner’s property assigned to it within the limits established by law, in accordance with the goals of its activities, the owner’s tasks and the purpose of the property. A unitary enterprise based on the right of operational management is called a state enterprise. Created by decision of the Government of the Republic of Belarus, the Republic of Belarus bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

The right of economic management is broader than the right of operational management, i.e. An enterprise operating on the basis of the right of economic management has greater independence in management.

Foreign investors have the right to create commercial organizations in any organizational and legal forms on the territory of the Republic of Belarus.

Enterprises in the authorized capital of which foreign investments amount to an amount equivalent to at least 20,000 US dollars and which pursue profit (income) as the main goal of their activities are called commercial organizations with foreign investments. Such enterprises can be created in the form of business societies or private foreign unitary enterprises.

All commercial organizations with foreign investments are divided into commercial joint ventures or commercial foreign organizations.

A commercial joint organization is an enterprise whose authorized capital consists of the share of a foreign investor and the share of individuals and (or) legal entities of the Republic of Belarus.

A commercial foreign organization is an enterprise in which foreign investment accounts for 100% of its authorized capital.

The activities of commercial organizations with foreign investments in the territories of the Republic of Belarus are regulated by the Investment Code of the Republic of Belarus.

In accordance with this code, foreign investors are provided with a number of benefits and guarantees. In particular, benefits on tax and customs payments, guarantees for the transfer abroad of profits due to a foreign investor, a favorable legal regime for investment activities, etc.

The basic principles for creating commercial joint organizations are:

pooling of capital belonging to persons or enterprises of different states; joint management of the enterprise through the division of management functions between partners; risk sharing; joint participation in profits.

The property of the enterprise, manufactured products and profits are the common property of the partners and are distributed among them in accordance with their contributions to the authorized capital.

Commercial joint organizations operate both on the principles of economic calculation and take into account in their activities other principles determined by joint entrepreneurship. These are the principles of mutual benefit and balance of interests, currency self-sufficiency.

The creation of joint ventures on the territory of the Republic of Belarus is aimed at attracting modern technologies and equipment into the national economy, increasing the competitiveness of products and developing the country’s export potential.

A commercial organization with foreign investment can be created by establishing it or as a result of the acquisition by a foreign investor of a participation interest (shares) in another enterprise or the acquisition of an enterprise as a property complex in whole or in part.

The procedure for forming the authorized capital declared in the constituent documents depends on the organizational and legal form of a commercial organization with foreign investment. So for an LLC, ALC, CJSC or a private foreign unitary enterprise, it must be formed by at least 50 percent within the first year from the date of state registration of this organization by contributing to it by each of the founders at least 50 percent of their share and in full – before the expiration of two years from the date of registration. For an OJSC, the authorized capital must be formed in full before the state registration of such an organization.

The founders (participants) of a commercial organization with foreign investment have the right to make contributions to the authorized capital of this organization in monetary and (or) non-monetary form.

The advantages and disadvantages of various organizational and legal forms of enterprises are presented in Table 1.2.

Table 1.2

Comparative characteristics of organizational and legal

Forms of enterprises

Continuation of the table. 1.2

Enterprises are different in terms of conditions, goals and nature of operation. For a more in-depth study of entrepreneurial activity, enterprises are usually classified according to the type and nature of economic activity, forms of ownership, ownership of capital and control over it, legal status and other characteristics.

Classification by type and nature of activity

First of all, enterprises differ from each other by industry. They are divided into enterprises of the production and non-production spheres, then - into smaller divisions (industrial, agricultural, credit and financial, transport, etc.).

For example, industrial enterprises are based on the production of goods (usually industrial enterprises are those whose turnover is more than 50% of the production of industrial products).

Trading enterprises are mainly engaged in the implementation of transactions for the purchase and sale of goods. They can either be part of the sales system of large industrial enterprises, or exist legally and economically independently from other firms and carry out trade and intermediary operations.

Freight forwarding enterprises specialize in carrying out operations to deliver goods to the buyer, carrying out orders from industrial, trading and other companies. The functions of these enterprises are very diverse. This includes checking the condition of containers, packaging and labeling, preparing shipping documents, paying the cost of transportation on behalf of the cargo owner, loading and unloading operations, storage, insurance, selection and packaging of small shipments, information from the consignee about the arrival of the cargo, obtaining a damage report, if any. was, implementation of customs formalities, organization of container transportation, provision of cargo deliveries with quarantine, sanitary and veterinary supervision documents, etc.

Further, based on the type or type of products or services produced by the enterprise, it is possible to distinguish industry-specific and sub-industry types of enterprises (for example, automobile manufacturing, coal mining, insurance, etc.).

Classification by enterprise size

One of the most important characteristics of an enterprise is its size, determined primarily by the number of (employed) employees. As a rule, on this basis, enterprises are divided as follows: small - up to 50 employees; average - from 50 to 500 (sometimes - up to 300); large ones - over 500, including especially large ones - over 1000 employees. Determining the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, assets, profit received, etc.

The size of enterprises is closely related to their industry. For example, iron and steel and mechanical engineering enterprises are usually large and very large enterprises. In the light, food, and oil refining industries, there are mainly medium-sized enterprises; in the woodworking and clothing industries - medium and close to small enterprises.

In general, large enterprises play a leading role in the national economy, despite their relatively small number. The majority of enterprises are represented by small and medium-sized enterprises.

The Russian economy is still characterized by a low share of small and medium-sized private enterprise.

An integral part of the state's economic policy is the development of small business. This is the most important element of the market structure, the most flexible and dynamic form of entrepreneurship development. The creation of a network of small enterprises is a necessary condition for the formation of an economic environment conducive to the emergence of competition among commodity producers, the development of market relations, and counteracting monopolism in production and other areas of activity. Small businesses are able to quickly respond to changes in consumer demand; they are most susceptible to technical innovations and provide a quick return on costs. In the most developed countries of the world, small businesses account for 50-70% of job growth.

On May 12, 1995, the State Duma of the Russian Federation adopted the Federal Law on state support for small businesses in the Russian Federation.

The law introduces a new definition of a small business. Previously, in Russian legislation, the definition of a small enterprise was formulated in a resolution. Council of Ministers of the RSFSR dated June 18, 1991; The law provides different criteria for classifying certain legal entities as small enterprises than the previous resolution.

In Art. 3 of the Law states: “Small business entities are understood as commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public organizations, religious organizations, charitable and other bodies does not exceed 25%, the share owned by one or several persons does not being small businesses, does not exceed 25%.”

As can be seen from this norm, a mandatory requirement for small enterprises is the limited possibility of participation of other legal entities in the authorized capital of small enterprises. Another indispensable condition for classifying enterprises as small is the establishment of a maximum average number of employees: in industry, construction, and transport - 100 people; in agriculture, in the scientific and technical sphere - 60 people; in wholesale trade - 50 people; in retail trade and consumer services - 30 people; in other industries and when carrying out other types of activities - 50 people.

There are about 900 thousand small enterprises in the country.

The distribution of small enterprises by economic sector is characterized by the following figures (data as of January 1, 1997,%):

Total enterprises (thousands)......................... 877.0

Including by industry:

industry........................ 14.7

agriculture................................... 1.1

transport and communications................................ 2.3

construction................................... 16.7

trade and public catering................... 42.7

general commercial activities to provide

functioning of the market........................ 4.8

science and scientific services........................ 5.6

finance, credit, insurance, pensions........ 1.3

other............ 10.7

At the same time, the share of small enterprises in the volume of gross output of goods and services in Russia as a whole corresponds to their share in the total number of employees. This indicates that the efficiency of labor costs in small businesses does not exceed the average level in the country's economy.

Directions and measures to improve the efficiency of using public funds allocated for the development of small businesses are formulated in the Federal Law on State Support of Small Businesses in the Russian Federation:

• taxation of small enterprises, providing that if a change in tax legislation creates less favorable conditions for small enterprises compared to previously existing conditions, then during the first four years of their activity these entities are subject to taxation in the same manner that was in force at the time of their state registration. Benefits are established for funds to support small businesses, investment and leasing companies, credit and insurance organizations, as well as enterprises, institutions and organizations created to perform work for small businesses and provide services;
• the right of small businesses to apply accelerated depreciation of fixed assets with attribution of costs to production costs in an amount twice as high as the norms established for the corresponding types of fixed assets. Can be written off additionally as depreciation charges up to 50% of the original cost of fixed assets with a service life of more than three years;
• lending to small businesses, carried out on preferential terms with compensation of the difference to credit institutions at the expense of small business support funds. At the same time, credit organizations that provide lending to small businesses on preferential terms enjoy benefits in the manner established by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. Small business support funds have the right to compensate credit organizations for the income they lost in whole or in part when lending to small businesses on preferential terms;
• creation of mutual lending societies for small businesses to accumulate temporarily free funds of participants of these societies in order to implement and develop a system of mutual financial assistance. At the same time, companies have the right not to place mandatory reserves with the Central Bank of the Russian Federation, entrust the management of their own resources to a depositary bank or other credit organization, determine the size, frequency and procedure for making deposits (contributions) by participants of these companies, as well as the maximum amounts, terms and conditions for providing financial assistance, not to provide funds to individuals and legal entities who are not members of the specified companies;
• insurance of small businesses on preferential terms for insurance organizations with the possibility of compensation for lost profits from the relevant small business support fund;
• reserving for small businesses a certain share of orders for the production and supply of certain types of products and goods (services) for government needs. State customers, when forming and placing orders and concluding government contracts for the purchase and supply of products and goods (services) for state needs, for types of products classified by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation as priority, are obliged to place at least 15% of the total volume of supplies for government needs of this type of product on the basis of competitions for these supplies held between small businesses;
• creation of a network of technology parks, leasing companies, business incubators, production and technology centers and other infrastructure facilities created to support small businesses, etc.

Based on these areas of state support for small businesses, additional measures have been identified to solve problems to strengthen financial support for small businesses.

Classification by type of ownership

The form of ownership underlies the legal status of an enterprise. According to the form of ownership, private, state, municipal, cooperative and other enterprises are distinguished.

According to official statistics, Russian enterprises are distributed by type of ownership as follows (as of January 1, 1997, % of the total number of registered enterprises);

Total enterprises (thousands)......................... 2487

• Including those located:

privately owned............................. 68.0

state-owned......................... 9.3

in municipal ownership......................... 7.4

owned by public organizations............... 5.2

in other forms of ownership (including mixed ownership, property of foreigners, citizens and stateless persons)....... 10.1

In all countries with market economies, the majority of enterprises are privately owned.

Private enterprises can exist in the form of independent independent companies or in the form of associations created both on the basis of a participation system and on the basis of agreements between the participants of the association. Depending on the form of association, an enterprise can be legally independent and resolve economic issues on its own and be responsible for its obligations, or be deprived of economic and legal independence, and then the resolution of business issues depends on the parent enterprise.

State enterprises act as counterparties in economic transactions along with private firms. State-owned enterprises are understood as both purely state-owned and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all share capital received as a result of nationalization or newly created. In mixed public-private companies, the state, represented by some ministry or holding company, may own a significant part of the stake (more than 50%), and then it, as a rule, exercises control over their activities.

State-owned industrial firms occupy a fairly strong position in the production of different countries. Their share in industrial output fluctuates between 20-25% in individual countries. Most state-owned enterprises are concentrated in the extractive industries.

Classification by capital ownership

According to the ownership of capital and, accordingly, control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.

National are enterprises whose capital belongs to entrepreneurs of their country. Nationality is also determined by the location and registration of the main company. For example, the world's largest company for the production of office equipment and computers, IBM, with its international nature of activity, is a national US company, since it is registered in the United States and only 4% of its shares are held by foreign holders, the rest are concentrated in the hands of American entrepreneurs.

Foreign are enterprises whose capital belongs to foreign entrepreneurs, who fully or to a certain extent ensure their control.

The organization and activities of foreign companies in the country of location are determined by the legislation of each country, which establishes the procedure for registering companies, their legal status, the amount of taxation, the procedure for transferring profits, the limit of share ownership by foreigners, subordination to the labor legislation of a given country, etc.

Foreign enterprises are formed either by creating a joint stock company or by purchasing controlling stakes in local firms, leading to the emergence of foreign control. The latter method has become most widespread in modern conditions, since it allows the use of existing equipment, connections, clientele and market knowledge by local firms. Foreign companies are usually registered in their home country as branches, subsidiaries or associates of foreign parent companies.

Mixed by capital are enterprises whose capital belongs to entrepreneurs from two or more countries. Registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force there, which determines the location of its headquarters. Mixed enterprises are one of the types of international interweaving of capital. Enterprises with mixed capital are called joint ventures in cases where the purpose of their creation is to carry out joint entrepreneurial activities. The forms of companies mixed in capital are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.

Enterprises whose capital belongs to entrepreneurs from several countries, are called multinational. Multinational companies are formed by merging the assets of merging firms from different countries and issuing shares in the newly created company. Other forms of formation of companies mixed in capital are: exchange of shares between companies that retain legal independence; creation of joint companies, the share capital of which belongs to the founders on a parity basis or is distributed in certain proportions established by the legislation of the country of registration; the acquisition by a foreign company of a stake in a national company that does not give it control rights.

In modern conditions, the largest industrial firms focus on the creation of joint production ventures, as well as enterprises for scientific and technical cooperation, including the sharing of patents and licenses, as well as the implementation of agreements on cooperation and specialization of production. Joint ventures are especially numerous in new and rapidly growing industries that require huge one-time investments - in oil refining, petrochemicals, the chemical industry, the production of plastics, synthetic rubber, aluminum, and nuclear energy. Joint ventures are also created as temporary associations to carry out large contracts for the construction of ports, dams, pipelines, irrigation and transport facilities, power plants, railways, etc.

Classification by organizational and legal forms

The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises - legal entities and defines the rights of citizens - individuals.

Citizens (individuals) have the right to engage in entrepreneurial activities without forming a legal entity as an individual entrepreneur from the moment of state registration in this capacity, as well as create legal entities independently or jointly with other persons. A citizen is liable for his obligations with all his property. The rules governing the activities of legal entities apply to entrepreneurial activities carried out without forming a legal entity.

In the organization of entrepreneurial activity, a special place belongs to enterprises organized through associations of entrepreneurs - business partnerships and societies.

Business partnerships and societies commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants) are recognized. Participants in business, partnerships and societies can be individual entrepreneurs and legal entities (commercial enterprises). Depending on the nature of the association and the degree of responsibility of the participants for its obligations, associations of entrepreneurs are divided into associations of persons and associations of capital.

Associations of persons based on the personal participation of their members in the conduct of the affairs of the company. Members of such an enterprise pool not only money and other funds, but also their own activities in the application of these funds. Each participant in such an enterprise has the right to conduct business, represent and manage. Pooling of capitals involves the addition of only capital, but not the activities of investors: the management and operational management of the enterprise is carried out by specially created bodies. The enterprise itself bears responsibility for the obligations of the capital combination, and the participants themselves are thus freed from the risk arising from economic activity.

Business partnerships are associations of persons, business societies are associations of capital.

Business partnerships can be created in the form of a general partnership and a limited partnership (limited partnership), business companies - in the form of a joint stock company, a limited liability company and an additional liability company.

Full partnership - This is an association of two or more persons to carry out business activities for the purpose of making a profit, the participants of which personally participate in the business, and each bears full responsibility for the obligations of the partnership not only with the invested capital, but also with all their property. Losses and profits of a general partnership are distributed among the participants in proportion to the share of each of them in the general property of the partnership. A general partnership is not bound by public reporting, i.e. is not obliged to publish information about the results of economic and financial activities.

Typically, a general partnership agreement contains the following provisions: names of participants; trade name; location; subject of activity; the contribution of each member; nature of profit distribution; terms of functioning of the created partnership.

The organizational structure of a general partnership is not stable: it can be dissolved if one of the participants wishes to leave it. According to the law, it is prohibited for one of the participants to sell his share to a new person without the consent of the other members of the general partnership. The affairs of the partnership can be conducted by all its members, and all of them have the right of representation when concluding transactions, i.e. Each partner is both a director and a representative of the other partners in the partnership. However, the charter or agreement of the participants may provide that the conduct of affairs and representation are entrusted to one or more members of the partnership.

The form of general partnership is not widely used and is applicable only to small and medium-sized enterprises.

Limited partnership (limited partnership) - This is an association of two or more persons to carry out entrepreneurial activities, in which some participants (general partners) are responsible for the affairs of the partnership, both with their contribution and all their property, while others (limited partners, or contributing members) are responsible only with their contribution. General partners participate in the partnership both with their capital and economic efforts, and investors only with their capital. Only general partners, but not investors, can represent a partnership and enter into transactions on its behalf.

Limited partnerships operate under a corporate name, indicating the names of the general partners. If the name of a limited partner is included in the name, the latter becomes unlimitedly liable for the obligations of the partnership. The duration of activity is specified in the contract. The organization agreement usually includes the following provisions: the name of the partnership; the subject of his activity; location of the head organ; duration of the partnership; overall size; participants' contributions; share in the total contribution of all general partners and all commaditists; the share of general partners and limited partners in distributed profits, as well as other provisions.

Limited Liability Company(LLC) is a form of organization of an enterprise, the participants of which make a certain share contribution to the authorized capital and bear limited liability within the limits of their contributions.

Only an enterprise that has an authorized capital divided into shares can be recognized as a limited liability company. The shares are distributed between the founders without a public subscription and must be registered. The size of shares is determined by the constituent documents. The lower limit of the authorized capital is usually specified by national legislation. In addition, state regulations may provide for the possibility of making a deposit in installments, i.e. the minimum contribution amount at the time of registration and the period for full payment of the deposit amount.

A member of an LLC who has fully paid for the share is issued a written certificate, which is not a security and cannot be split up and sold to another person without the permission of the company. The share gives its owner the right to participate in general meetings of shareholders, to receive dividends and part of the company’s property upon its liquidation.

LLC has a number of characteristic features that distinguish it from other forms of enterprises:

• availability (creation) of share capital;
• Enterprises in the form of LLCs are mostly small and medium-sized organizations, more mobile and flexible than joint stock companies. In the legislative acts of various countries, the minimum level of capital for an LLC organization is lower than for joint-stock companies;
• share certificates, unlike shares, are not securities and, accordingly, are not traded on the market. Typically, share certificates are transferred to other investors of funds only with the consent of the partners. As a rule, there is no public subscription to an LLC. In some countries, for example in England, it is specifically stipulated that a share, unlike a share, cannot be divided and must belong to one person;
• if the shareholder must only pay for the share, and this will be considered his only obligation to the joint-stock company, then in an LLC the shareholder may, under certain circumstances, be obliged to contribute additional funds to the authorized capital of the company;
• The structure of limited liability companies is simpler. The management of the affairs of the company and the conclusion of transactions on behalf of the company are carried out by one or more managers, who may or may not be members of the company;
• LLC is often used to create associations of entrepreneurs who know each other well, including family associations;
• the number of company participants may be limited by law;
• An LLC does not have to publish its charter, balance sheet data, changes in capital and changes in the directorate. This is of great convenience for entrepreneurs, since it gives them the opportunity, while limiting liability for the company’s obligations only to their contribution, to carry out all kinds of operations without making them public.

The memorandum of association for the creation of an LLC usually includes the following provisions; name of the company, its location, information about the founders, the purpose of creating the LLC, the procedure for the formation of property, the authorized capital, the size and nature of the participants’ contributions, information about the current account, the procedure and terms for making contributions of participants, the rights and obligations of the LLC members, distribution of the company’s profits, information on the termination of the activities of the LLC, the period for concluding the agreement.

Unlike the memorandum of association, the charter of an LLC must contain more complete information on these issues. In addition, it usually includes the following provisions; obligations of the company and its members (most often the charter contains an indication that the participants are not liable for the obligations of the LLC, and the LLC is not responsible for the obligations of the participants); information about subsidiaries, branches and representative offices; competence of the management body of the LLC; the procedure for making decisions by the company's bodies; the possibility of transferring the share to a third party; the procedure for admitting and expelling members; distribution of LLC funds after its liquidation and certain other provisions.

Additional liability company(OAO) is a type of business entity. A feature of an ALC is that if the company’s property is insufficient to satisfy the claims of creditors, the participants of the ALC can be held property liable for the company’s debts with their personal property, and jointly and severally. However, the extent of this liability is limited; it does not concern all of their property, as in a general partnership, but only part of it - the same multiple of the amount of contributions made for everyone (for example, three times, five times, etc.).

An important feature of an ALC is that in the event of bankruptcy of one of the participants, its additional liability is proportionally (or in another manner established by the constituent documents) distributed among the remaining participants, as if “increasing” to their “shares”.

A company with additional liability occupies an intermediate position between partnerships with their unlimited liability of participants and companies that generally exclude such liability.

Joint-Stock Company(JSC) is a form of enterprise whose funds are generated through the issue and placement of shares, and the participants of the enterprise (shareholders) bear liability limited only to the amount that was paid for the acquired shares, i.e. contribution to the capital of a joint stock company. Only the company itself is responsible for the obligations of a joint stock company with its property.

Management of all current activities of the joint-stock company and acting on its behalf when concluding transactions is entrusted, as a rule, to one of the managers (managers) or several managers on the board of the company. Joint stock companies are required to publish annual reports on their activities (board report, balance sheets and profit and loss accounts) at the end of each financial year. A joint stock company is a legal entity.

Joint-stock enterprises have the following advantages:

• ability to attract additional investment by issuing shares;
• limiting the liability of shareholders in the general economic interest and efficient operation of the enterprise;
• reducing business risk;
• facilitating the flow of capital funds from industry to industry;
• reducing the dependence of the JSC on the composition of shareholders;
• the presence of a proven mechanism for the activities of joint-stock companies, based on joint stock legislation.

The joint stock company form is currently the most common form of enterprise organization.

A joint stock company is formed on the basis of a charter developed and approved by the founders of the company. The charter determines the maximum amount for which shares can be issued, called the authorized capital, and their nominal value.

The authorized capital of a joint-stock company is a certain amount of money, consisting of contributions from shareholders for membership in the joint-stock company. The size of the authorized capital is determined by the founders of the joint-stock company based on the need for funds to start the company’s activities. A joint stock company is liable to creditors not only for the specified amount of the authorized capital, but also for the entire property of the company.

The property of a joint-stock company can be either larger or smaller compared to the authorized capital. Legislative norms often require that the value of the property exceed the authorized capital (otherwise the distribution of profits between shareholders may be limited). If the JSC suffered financial losses in a given year, which led to a decrease in property compared to the authorized capital, then next year the company must use part of the profit received to achieve the ratio specified in the charter.

The authorized capital of a joint-stock company is formed in two ways:

• through public subscription to shares;
• through the distribution of shares among the founders.

In the first case, an open joint-stock company is formed, in the second - a closed one.

A security that certifies participation in a joint stock company and allows one to receive a share in its profits is promotion. Shares can be of various types: registered and bearer shares; common and preferred shares, etc. Another type of securities issued by joint-stock companies are bonds. The issue of bonds is one of the sources of lending to a joint stock company. Bond - a security that gives its owner the right to receive a fixed interest (this is a certain similarity between a bond and a preferred share). Bonds can be registered or bearer.

JSC management bodies can have a two- or three-tier structure. A two-tier structure includes a board and a general meeting of shareholders; with a three-tier structure, a supervisory board is added to them.

The General Meeting of Shareholders makes it possible to exercise the management rights of the members of the JSC. The number of shares owned by a shareholder determines the number of his votes at the general meeting. The meeting has the authority to resolve issues such as: determining the general line of development of the company, changing the charter, creating branches and subsidiaries, approving the results of the activities of the joint-stock company, electing the board, etc.

The board (board of directors, administrative council) manages the current activities of the JSC and represents the JSC. The board resolves all issues that are not within the competence of the general meeting. In addition, part of the rights of the general meeting may be transferred to it. In fact, the most important management issues are within the competence of the board: concluding transactions, accounting, enterprise management, financing and lending, etc.

The Supervisory Board is the body that controls the activities of the board. A member of the supervisory board cannot simultaneously be a member of the board. The charter of a joint-stock company may provide for certain types of transactions, for the execution of which it is necessary to obtain the consent of the supervisory board. The supervisory board may even be responsible for appointing members of the board.

Production cooperatives (artels) - these are associations of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and its association members (participants) on the basis of property share contributions. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

Members of a production cooperative bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative.

The founding document of a production cooperative is its charter, approved by the general meeting of its members. The charter of the cooperative contains information about the terms of payment and the amount of share contributions; on the liability of cooperative members for violation of obligations to make share contributions; on the procedure for distributing profits and losses of the cooperative and other issues.

The number of members of the cooperative should not be less than five.

Property owned by a production cooperative is divided into shares of its members in accordance with the charter of the enterprise. The cooperative does not have the right to issue shares. The profit of the cooperative is distributed among its members in accordance with labor participation, unless a different procedure is provided by law or the charter of the cooperative. The highest governing body of a cooperative is the general meeting of its members.

Unitary enterprise- this is a commercial organization that is not vested with the right of ownership of the property assigned to it. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

The charter of a unitary enterprise must contain information about the subject and purposes of its activities, the size of the authorized capital of the enterprise, the procedure and sources of its formation.

Only state and municipal enterprises can be created in the form of unitary enterprises.

The property of a state or municipal unitary enterprise is respectively in state or municipal ownership and belongs to such an enterprise with the rights of economic management or operational management.

A unitary enterprise based on the right of economic management is created by decision of an authorized state body or local government body.

The constituent document of an enterprise is its charter, approved by an authorized state body or local government body. The size of the authorized capital of an enterprise cannot be less than the amount determined by the law on state and municipal enterprises. Before state registration of an enterprise, its authorized capital must be fully paid by the owner. If at the end of the financial year the value of net assets becomes less than the amount determined by law, the enterprise may be liquidated by court decision.

A unitary enterprise based on the right of operational management, or federal government enterprise, created by decision of the Government of the Russian Federation on the basis of property in federal ownership. The constituent document of a state-owned enterprise is its charter, approved by the Government of the Russian Federation. A state-owned enterprise can be reorganized or liquidated by decision of the Government of the Russian Federation. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

According to official statistics, Russian enterprises and organizations are distributed according to organizational and legal forms as follows (as of January 1, 1997, % of the total number of registered enterprises):

Total enterprises (organizations) ......... 2,249,319

Business combinations »

Classification of enterprises.

An important characteristic of an enterprise is the industry difference in its products, including their purpose, methods of production and consumption. Depending on this characteristic, enterprises are divided into:

- industrial enterprises for the production of machinery, equipment, tools, extraction of raw materials, production of materials, generation of electricity and other means of production;

Agricultural enterprises for growing grain, vegetables, industrial crops, etc.;

Enterprises of the construction industry and transport, etc.

Large sectors of the national economy consist of smaller specialized ones (for example, industry is divided into two large sectors - mining and processing - processing, for example, is also divided into light, food, heavy industries, etc.).

There are two ways to determine the industry of an enterprise:

1. the administrative and organizational method takes into account the main type of activity of the enterprise and its affiliation with a particular department (for example, enterprises producing engineering products will be counted in the industry with which they are administratively connected);

2. the product method takes into account the type of product, structure and volume of production for each industry.

In practice, it is not always possible to clearly determine the industry affiliation of an enterprise, since most of them have an intersectoral structure.

II. According to the level of specialization, all enterprises are divided into three groups:

Highly specialized are enterprises that produce a limited range of products of mass or large-scale production (production of cast iron, steel, rolled products, grain, meat, etc.);

Multi-industry (diversification) are enterprises that produce a wide range of products for various purposes. In industry, they can simultaneously specialize in the manufacture of ships, cars, computers, cargo transportation, etc. In agriculture - growing grain, vegetables, fruits, feed, livestock, etc.

Combined are enterprises in which one type of raw material or finished product is converted in parallel or sequentially into another. In the textile industry, combination is manifested in the production of raw materials - fiber, fiber - yarn, yarn - linen, etc.

III. According to the scale of production of similar products, there are enterprises:

Mass production is a form of organization of production specialized in the production in large quantities of products that are homogeneous in purpose and design and technological characteristics, which implies maximum standardization and unification of their components and parts, while a high degree of comprehensive mechanization and automation of all main technological processes is characteristic;

Serial production is a form of production organization, which is characterized by the production of products in large batches (series), repeated at certain intervals, possibly with subsequent modernization of the products;

Small-scale production is a form of production organization that is transitional from single to serial production, when the production of products of the same type, size or name is carried out in small batches;

Individual production is a form of production organization in which various types of products are manufactured in one or several copies, using a wide range of materials and universal technologies (common in heavy engineering).

VI. According to the methods of organizing the production process, enterprises are:

Line production is a form of production organization based on the rhythmic repetition of the time for performing main and auxiliary operations at specialized workplaces located along the flow of the technological process;

Batch production is a form of organization of production in which a different range of products is manufactured in quantities determined by the batches of their launch and release;

Single production – which is characterized by the production of products in single copies or small repeating batches.

V. According to the degree of mechanization and automation of production, enterprises range from:

Integrated automated production;

Partially automated production;

Complex mechanized production;

Manual production;

Machine-manual production;

Partially mechanized production.

VI. According to the degree of coverage of various stages of production:

Single stage;

For the manufacture of individual parts of products;

Complex.

VII. By size, all enterprises are divided into three groups:

Average;

Large ones.

The absolute size of the enterprise is determined using the following indicators: volume of production for the year; average annual number of personnel; average annual stability of fixed production assets.

In the Russian Federation, small businesses include organizations in which:

The share in the authorized capital of state property of the Russian Federation, property of constituent entities of the Federation, local authorities, public and religious organizations, charitable and other foundations does not exceed 25%;

The share in the authorized capital owned by one or more legal entities that are not small businesses does not exceed 25%;

The average number of employees does not exceed 100 people in industry, construction and transport, 60 people in agriculture and science and technology, 30 people in wholesale trade and consumer services, 50 people in other industries and fields of activity;

Individual entrepreneurs without forming a legal entity.

The number criterion is the main one, and in this case, medium-sized enterprises include enterprises with the number of employees from 100 to 300 people, and large ones - from 300 and above.

During certain periods of development of a market economy in our country, starting from the 90s of the twentieth century. preference was given to different scales of enterprises. For example, during the crisis, the majority of the structure of enterprises was small business, since it is characterized by greater agility in responding to market changes; today large-scale production is becoming dominant. Table 2 presents the advantages and disadvantages of small and large enterprises.

VIII. Based on their participation in various production sectors, all enterprises are divided into four groups:

First cycle industries include extractive industries, including agriculture, forestry and fisheries;

Second cycle industries include manufacturing enterprises;

Third cycle industries unite service sector enterprises;

Fourth cycle industries include information technology businesses.

Table 2.

Comparative characteristics of small and large enterprises.

IX. Based on the purpose of finished products, there are enterprises:

Producing means of production - a set of means of labor (fixed assets) and objects of labor (working capital) that are used in the process of production of material assets;

Producing consumer goods are produced items that are used for non-productive, primarily personal consumption.

X. Based on technical and technological community, there are enterprises:

With a continuous production process;

With the predominance of chemical production processes;

With discrete production process;

With a predominance of mechanical production processes.

XI. By operating hours throughout the year:

Year-round enterprises;

Seasonal enterprises.

XII. According to the form of ownership, enterprises are divided into:

State-owned - are fully or partially under the control of the state, that is, the property of which belongs by right of ownership to the Russian Federation or constituent entities of the Russian Federation;

Municipal - are under the control of local governments, the property of which belongs by right of ownership to urban and rural settlements and other municipalities;

Private – the authorized capital of which was created through private investments of citizens and legal entities;

Mixed - formed on the basis of the merger of state, private and foreign property;

Common - property owned by two or more persons, which cannot be divided without changing its purpose, or is not subject to division by force of law.

XIII. According to sources of financing, enterprises are divided into:

Budgetary – the main source of funding is the federal, regional or local budget;

Non-budgetary - do not have a government source of funding, except in cases of government order.

XIV. By type of activity, organizations are divided into:

Economic - produce goods, services, perform work;

Public – political parties, blocs, unions, religious societies, cultural centers, environmental, human rights and other organizations that carry out voluntary social activities.

XV. In relation to the profit of enterprises there are:

Commercial – pursue profit as the main goal of their activities;

Non-profit - do not seek to receive and distribute profits between participants, but can engage in entrepreneurial activities if this is necessary to achieve the goals of the organization.

As can be seen from the classification characteristics, the variety of enterprises is great. They differ from each other, firstly, in size, secondly, in the variety of products produced, and thirdly, in the methods of owning property.

The concept of property is defined as a system of economic relations of use, ownership and disposal of property.

Use of property- one of the main powers of the owner. It consists of the right to consume a thing depending on its purpose (operation of property, receipt of fruits and income brought by them, etc.). right of use means that the user received from the owner or manager of a thing or object the right to use it for a certain period and under the conditions established by the owner (manager). The boundaries of the right of use are established by law, contracts or other legal grounds.

Disposal of property– one of the powers of the owner of a thing, which allows it to be included in economic circulation by performing such administrative transactions as purchase and sale, delivery, donation, etc. as a result of acts of disposal of property, its alienation is carried out, as well as transfer for temporary use and possession to another person, pledge; depositing and other orders determine the legal fate of the thing, that is, either the right of ownership to it is terminated or suspended.

Ownership of property- one of the forms of ownership of land, buildings, fixed assets, property, money, securities, natural resources. It represents either the actual possession of a thing, or the documented authority to possess an object of property. Possession of an object gives the right to use it, transfer the object to other persons, sell, give, inherit.

Thus, all enterprises are divided into owners and non-owners. The first group includes enterprises whose property is in their ownership; they can do with it everything that is not prohibited by law. The second group includes enterprises that use or manage property provided by the owner. Such enterprises are limited in their activities by the framework that is established for them not only by law, but also by the owner of the property through a charter or agreement.

Regarding the enterprise, it should be borne in mind that this concept in itself is not legal, but economic and does not represent an organizational and legal form. The concept of “enterprise” becomes an object of law, that is, a property complex. If this property becomes property, then its owner is a certain structure. The concept of “enterprise” is retained only for state and municipal property.

In addition to all the listed characteristics of enterprise classification, the most important is the division of economic entities based on organizational and legal forms, which are regulated by the state through the Civil Code and special laws.

Organizational and legal forms presuppose differences between enterprises according to forms of ownership, according to the method of distribution of profits and losses, according to the number of participants, according to the limits of property liability, according to the sources of formation of property, and according to forms of management.

The Civil Code of the Russian Federation deals with the concept of a legal entity.

Entity- this is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, be a plaintiff and defendant in court. legal entities must have an independent balance sheet or budget.

A legal entity can engage in certain types of activities, the list of which is determined by law, only on the basis of a special permit (license).

Legal entities can be commercial and non-profit organizations.

A legal entity is subject to state registration with an authorized state body in the manner determined by the law on state registration. State registration data is included in the unified state register of legal entities, open to the public. A legal entity is considered created from the date of making the corresponding entry in the unified state register of legal entities. State registration is carried out at the location of the permanent executive body of the legal entity, and in case of its absence - at the location of another management body.

A legal entity operates on the basis of the charter, articles of association, articles of association and articles of association.

In cases determined by law, non-profit organizations can act on the basis of the general regulations on organizations of this type.

If a legal entity is created by one founder, then it acts on the basis of the charter approved by this founder.

The constituent documents must define:

Name of the legal entity (if the name is registered, the legal entity has the exclusive right to use it);

Its location (the location is determined by the place of registration of the legal entity);

The procedure for managing activities;

Other information required by law for legal entities of a certain type,

The constituent documents of non-profit organizations and unitary enterprises must necessarily define the subject and goals of their activities, in other cases it is not necessary;

Availability of representative offices and branches.

In the constituent agreement, the founders undertake and determine:

Create a legal entity;

The procedure for joint activities to create it;

Conditions for transferring your property to him;

Conditions and procedure for participation in activities;

Management bodies, procedure for their election and reorganization4

Conditions for changing the composition of participants;

Rights, duties and responsibilities of founders, participants, management bodies;

Conditions and governing bodies of activities;

Conditions for distribution of profits and losses;

Conditions of liquidation;

Conditions for the withdrawal of founders (participants) from the membership, etc.

Reorganization of a legal entity(merger, accession, division, separation, transformation) can be carried out by decision:

Founders (participants);

Authorized management body;

Authorized state bodies;

By the tribunal's decision.

In some cases, such procedures are carried out only with the consent of authorized government bodies. A legal entity is considered reorganized from the moment the entries in the state register are changed.

When merging legal entities, the rights and obligations of each of them are transferred to the newly emerged legal entity in accordance with the transfer deed.

Upon joining from one legal entity to another, the rights and obligations of the affiliated organization are transferred to the latter on the basis of a transfer deed.

When separated of a legal entity, its rights and obligations are transferred to newly emerged legal entities in accordance with the separation balance sheet.

When selected from the composition of a legal entity or several organizations, the rights and obligations of the reorganized organization are transferred to each of them in accordance with the separation balance sheet.

When converting from a legal entity of one type to a legal entity of another type, all rights and obligations are transferred in accordance with the transfer deed.

The transfer deeds and separation balance sheets indicate the provisions on the succession of all obligations in relation to all creditors and debtors. They are approved by the founders (participants) and submitted to the state registration authorities along with new constituent documents, otherwise registration will be denied.

During reorganization written notices are sent to creditors and they have the right to demand early fulfillment or termination of the obligation.

Liquidation legal entity entails its termination without the transfer of rights and obligations to other persons. A legal entity may be liquidated:

By decision of the founders (participants) or the authorized body;

By a court decision, in the event of gross violations of the law committed during the creation, if they are irreparable, or carrying out activities without the necessary license, or activities prohibited by law, when declaring a legal entity insolvent (bankrupt), if the value of the assets has become less than the minimum amount of the authorized capital, which is established by law, etc.

When making a decision on liquidation, the founders (participants) must notify the authorized state authority in writing to change the state registration register. It is necessary to create a liquidation commission and establish the procedure and timing of liquidation. The liquidation commission must:

Place in the press in which registration data is published, a publication indicating the procedure and deadlines for filing creditor claims (at least 2 months from the date of publication). Claims submitted after the expiration of the period established by the liquidation commission are satisfied from the property remaining after settlement of the claims submitted within the deadline.

Take measures to identify creditors and debtors and notify them in writing.

After the deadline for presenting claims has expired, draw up an interim liquidation balance sheet (indicate the creditors, their claims and the decision on them).

Sell ​​property at public auction if there are insufficient funds to pay creditors.

Pay sums of money to creditors in the order of priority established by law:

first of all, the demands of citizens to whom the organization is responsible for causing harm to life or health are satisfied, by capitalizing the corresponding time payments,

secondly, settlements are made for the payment of severance pay and wages with persons working under an employment contract, including under a contract, and for the payment of remuneration under copyright agreements,

in the third place, the claims of creditors for obligations secured by a pledge of property of the liquidated organization are satisfied,

fourthly, debts on obligatory payments to the budget and extra-budgetary funds are repaid,

fifthly, settlements are made with other creditors in accordance with the law.

The demands of each queue are satisfied after full settlement with the previous queue. If there is insufficient property, it is distributed among the creditors of the corresponding priority in proportion to the amounts of claims. The claims of creditors that were not satisfied due to insufficient property or were not recognized by the liquidation commission and did not go to court are considered extinguished.

Draw up and approve the final liquidation balance sheet.

The remaining property shall be transferred to the founders (participants) who have the right to do so.

Liquidation is considered completed when the entry in the unified state register of legal entities is changed. If commercial organizations (except for state-owned enterprises), consumer cooperatives, and funds cannot satisfy the demands of creditors, then by a court decision they may be declared insolvent (bankrupt).

Representative office is a separate division of a legal entity located outside its location, which represents the interests of the legal entity and protects them.

Branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of representative office.

Representative offices and branches are not legal entities. They are endowed with property by the organization that created them and act on the basis of the provisions approved by it. Managers are appointed by a legal entity and act on the basis of a power of attorney.

XVI. Let's consider the main classification of legal entities based on their organizational and legal form.

Figure 1 - Organizational and legal forms of legal entities in Russia.

HT - business partnerships, PT - general partnership, CT - limited partnership; HO - business company, LLC - limited liability company, ADO - additional liability company, JSC - joint stock company, OJSC - open joint stock company, CJSC - closed joint stock company; GiMUP is a state and municipal unitary enterprise.

Enterprises differ from each other in many characteristics, according to which they are classified.

1) According to industry affiliation they distinguish industrial and non-productive enterprises, then - for smaller divisions:

industrial enterprises for the production of food products, clothing and footwear; for the manufacture of machinery, equipment, tools, extraction of raw materials, production of materials, electricity generation, etc.;

agricultural enterprises for growing grain, vegetables, livestock, industrial crops;

enterprises of the construction industry, transport;

trading enterprises, engaged primarily in transactions for the purchase and sale of goods.

2) Industry is divided into two large groups of specialized industries: mining and processing industries. In turn, the processing industry is divided into light, food and heavy industries, etc.

In practice, enterprises whose industry affiliation can be clearly defined are becoming increasingly rare. As a rule, most of them have an intersectoral structure.

3) In this regard, according to the structure of production, enterprises are divided into highly specialized, multidisciplinary, and combined.

Highly specialized enterprises that produce a limited range of mass or large-scale production products are considered, for example, the production of cast iron, rolled steel, casting, electricity generation, grain production, meat production, etc.

TO multidisciplinary include enterprises that produce a wide range of products for various purposes. Such enterprises are most often found in industry and agriculture. In industry, they can simultaneously specialize, say, in the manufacture of computers, ships, cars, baby carriages, refrigerators, machine tools, tools, etc., in agriculture - in growing grain, vegetables, fruits, fattening livestock, producing feed, etc. .P. With increasing competition, many previously highly specialized enterprises, having strengthened economically, are moving beyond the scope of their previous specialization. They are dramatically expanding the range of products and services and capturing new markets. Often such enterprises completely lose their previous industry profile and become inter-industry - diversified enterprises. At the same time, they can be engaged, for example, in the production of various industrial products, construction, transport and commercial operations.

Combined enterprises in their classic form, they are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combining production is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then a third type. For example, cast iron smelted in blast furnaces (along with its external sales) is used by its own enterprise, where it is melted into steel ingots. Some of the steel ingots are sold to consumers as finished products, and some are further processed into rolled steel at our own plant. In the textile industry, it is practiced to produce fiber from raw materials, yarn from fiber, and linen from yarn.

4) The grouping of enterprises by production capacity (enterprise size) has become most widespread. As a rule, all enterprises are divided into three groups: small, medium and large. When classifying enterprises into one of these groups, the following indicators are used:

number of employees;

cost volume of production;

cost of fixed production assets.

As a rule, enterprises are divided by number as follows: small - up to 50 employees; medium - from 50 to 500 (sometimes - up to 300), large - over 500, including especially large - over 1000 employees.

The size of enterprises is closely related to their industry. For example, iron and steel and mechanical engineering enterprises are usually large and very large enterprises. In the light, food, and oil refining industries, there are mainly medium-sized enterprises; in the woodworking and clothing industries - medium and close to small enterprises.

5) According to the form of ownership, private, state, municipal, cooperative and other enterprises are distinguished.

6) According to the ownership of capital and, accordingly, control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.

National are enterprises whose capital belongs to entrepreneurs of their country.

Foreign are enterprises whose capital belongs to foreign entrepreneurs, who fully or to a certain extent ensure their control.

Mixed by capital are enterprises whose capital belongs to entrepreneurs from two or more countries. Registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force there, which determines the location of its headquarters. Mixed enterprises are one of the types of international interweaving of capital. Enterprises mixed in capital are called joint ventures in cases where the purpose of their creation is to carry out joint entrepreneurial activities. The forms of companies mixed in capital are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.

Enterprises whose capital belongs to entrepreneurs from several countries are called multinational.

7) Existing and operating enterprises in the economy are quite diverse in terms of organizational and legal structure. However, with all the apparent diversity of possible types, they are divided into ordered groups, for which well-defined norms of economic legislation have been developed that regulate their activities. Russian legislation recognizes, along with individual entrepreneurship, the following forms of commercial organizations:

business partnerships (full and limited);

limited liability companies, joint stock companies;

production cooperatives;

state and municipal enterprises.

BUSINESS PARTNERSHIPS AND COMPANIES

HT and HO are commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants).

Participants in general partnerships and general partners in limited partnerships can be individual entrepreneurs and (or) commercial organizations.

Participants in business companies and investors in limited partnerships can be citizens and legal entities.

State bodies and local government bodies do not have the right to act as participants in business companies and investors in limited partnerships, unless otherwise provided by law.

Owner-financed institutions may be participants in business companies and investors in partnerships with the permission of the owner, unless otherwise provided by law.

Business partnerships and companies may be founders (participants) of other business partnerships and companies, except for cases provided for by this Code and other laws.

Contributions to the property of a business partnership or company can be money, securities, other things or property rights or other rights that have a monetary value.

Business partnerships, as well as limited and additional liability companies, do not have the right to issue shares.

Forms of organization business partnerships

Enterprises are different in terms of conditions, goals and nature of operation. For a more in-depth study of entrepreneurial activity, enterprises are usually classified according to the type and nature of economic activity, forms of ownership, ownership of capital and control over it, legal status and other characteristics.

Classification by industry and type of economic activity.

Enterprises differ from each other by belonging to one or another sector of the country's economy - industry, construction, agriculture, transport, trade, science and education, etc. The division of enterprises into industries occurs according to the purpose of the products, the nature of the technical base and technological process, the commonality of the raw materials used, the professional composition of personnel, etc.

Classification by forms of ownership.

The form of ownership underlies the legal status of an enterprise. According to the form of ownership, there are private, state, municipal, owned by public organizations and other enterprises.

In all countries with market economies, the majority of enterprises are privately owned.

Private enterprises can exist in the form of independent independent companies or in the form of associations created both on the basis of a participation system and on the basis of agreements between the participants of the association.

State-owned enterprises act, along with private firms, as counterparties in economic turnover. State-owned enterprises are understood as both purely state-owned and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all share capital received as a result of nationalization or newly created. In mixed public-private companies, the state, represented by a ministry or holding company, may own a significant part of the stake (more than 50%).

Classification by enterprise size.

As a rule, on this basis, enterprises are divided as follows: small - up to 50 employees, medium - from 50 to 300, large - over 500, including especially large ones - over 1000 employees. Determining the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, assets, profit received, etc.

In general, large enterprises play a leading role in the national economy, despite their relatively small number. The majority of enterprises are represented by small and medium-sized enterprises.

The Russian economy is still characterized by a low share of small and medium-sized private enterprise.

Classification according to the predominant production factor.

In accordance with the characteristics of the resources used, enterprises are divided into: those using mainly labor resources (labor-intensive), intensively using means of production (capital-intensive), and intensively using materials (material-intensive).

Labor-intensive enterprises are characterized by a high share of labor costs in total production costs. These enterprises typically have a high degree of division of labor. Division of labor has positive and negative consequences.

Capital-intensive enterprises have a particularly large number of means of production. A significant part of production costs is depreciation.

Material-intensive enterprises have high resource costs. These enterprises have to solve the problem of efficient use of resources and environmental problems associated with the disposal of production waste.

Classification by capital ownership and control over them.

According to the ownership of capital and, accordingly, control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.

National enterprises are those whose capital belongs to entrepreneurs of their country. Nationality is also determined by the location and registration of the main company. Foreign enterprises are enterprises whose capital belongs to foreign entrepreneurs who fully or to a certain extent ensure their control.

Foreign enterprises are formed either by creating a joint stock company or by purchasing controlling stakes in local firms, leading to the emergence of foreign control. Foreign companies are usually registered in their home country as branches, subsidiaries or associates of foreign parent companies.

Enterprises whose capital belongs to entrepreneurs from two or more countries are called mixed-capital enterprises. Registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force there, which determines the location of its headquarters. Mixed enterprises are one of the types of international interweaving of capital. Enterprises mixed in capital are called joint ventures in cases where the purpose of their creation is to carry out joint entrepreneurial activities. The forms of companies mixed in capital are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.

Enterprises whose capital belongs to entrepreneurs from several countries are called multinational. Multinational companies are formed by merging the assets of merging firms from different countries and issuing shares in the newly created company.

In modern conditions, the largest industrial firms focus on creating joint production enterprises, as well as enterprises for scientific and technical cooperation. Joint ventures are especially numerous in new and rapidly growing industries that require huge one-time investments - in oil refining, petrochemicals, the chemical industry, the production of plastics, synthetic rubber, aluminum, and nuclear energy. Joint ventures are also created as temporary associations to carry out large contracts for the construction of ports, dams, pipelines, transport facilities, power plants, railways, etc.

Classification by organizational and legal forms

The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises - legal entities and defines the rights of citizens - individuals.

In the organization of entrepreneurial activity, a special place belongs to enterprises organized through associations of entrepreneurs - business partnerships and societies.

Business partnerships and companies are recognized as commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants).

Business partnerships can be created in the form of a general partnership and a limited partnership (limited partnership), business companies - in the form of a joint stock company, a limited liability company and an additional liability company.

General partnership

A general partnership is recognized as a partnership whose participants (general partners), in accordance with the agreement concluded between them, engage in entrepreneurial activities on behalf of the partnership and jointly and severally bear subsidiary liability for its obligations with the property belonging to them.

Partnership of Faith

A limited partnership is a partnership in which, along with the participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - investors (limited partners) who bear the risk of losses, related to the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership.

Limited Liability Company

A limited liability company (LLC) is a company established by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents; Participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of their contributions.

Additional liability company

An additional liability company (ALS) is a company established by one or more persons, the authorized capital of which is divided into shares; Participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple of the value of their contributions.

Joint-Stock Company

A joint stock company (JSC) is a company whose authorized capital is divided into a certain number of shares; Participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own.

A joint stock company can be of open (OJSC) and closed (CJSC) type.

An open joint stock company is a joint stock

a company whose members can alienate their shares without the consent of other shareholders.

A closed joint stock company is a joint stock company whose shares are distributed only among its founders or other predetermined circle of persons.

Producer cooperatives

Production cooperatives are a voluntary association of citizens for joint production or other economic activities, based on the personal labor participation of cooperative members and the pooling of their property shares.

Unitary enterprises

A unitary enterprise (UE) is a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. In a unitary enterprise, property is indivisible and cannot be distributed among contributions (shares, shares), including between employees of the enterprise.

Only state and municipal enterprises can be created in the form of unitary enterprises.

When creating a new enterprise, the correct choice of its organizational and legal form is important, which depends on the following factors: whether the entrepreneur has start-up capital and material

resources, number of founders, personal experience and organizational abilities, field of activity, market conditions, etc., therefore it is very important, based on these factors, to analyze the organizational and legal forms in order to choose the most suitable option.

3 . Comparative analysis of the organizational and legal forms of enterprises using the example of LLC and CJSC

Limited liability companies and closed joint stock companies are by far the most common organizational and legal forms of commercial organizations in the field of small and medium-sized businesses. Their main advantage is that the founders bear limited liability for the debts of the organization they created within the limits of the value of the contributions made to the authorized capital. In order to better understand their features, it is necessary to conduct a comparative analysis.

1. From the point of view of legal status, LLC and CJSC are practically the same, because Both of these OPFs are business entities. However, a CJSC issues shares, due to which its activities are also regulated by the legislation on the securities market and are more regulated compared to the activities of an LLC. The main difference is that the authorized capital of an LLC consists of shares of participants, while in a closed joint-stock company the authorized capital consists of shares. In this case, a share in the authorized capital of an LLC represents the property right of a participant, and a share is a security. To form the authorized capital, a closed joint-stock company issues shares and their state registration, which means a more complex procedure for creating a closed joint-stock company and the extension of legislation on the securities market and the protection of investor rights to it.

2. A feature of the creation of an LLC is the need to pay at least 50% of the authorized capital before the state registration of the company. When paying for the authorized capital of funds, the founders open a so-called temporary (savings) bank account, the funds from which, after state registration of the LLC, will be transferred to the current account opened by the LLC. At the same time, to create a closed joint-stock company, payment of the authorized capital is not required before the state registration of the company. The founders must pay at least 50% of the authorized capital within 3 months from the date of state registration of the JSC.

3. The main difference in the procedure for creating a closed joint stock company is the need to register the issue of shares. Documents for registration of the issue of shares of a CJSC must be submitted to the appropriate branch of the Federal Service for Financial Markets of Russia no later than 1 month from the date of state registration of the company. Despite the fact that when registering the issue of shares of a closed joint-stock company, neither the state duty nor the tax on transactions with securities is paid, the costs of preparing the package of necessary documents nevertheless increase, and additional time costs arise. Due to the need to register the issue of shares, the procedure for creating a CJSC is longer and more expensive compared to the procedure for creating an LLC.

4. In LLC and CJSC, the procedure for increasing the authorized capital differs. Thus, in an LLC this procedure is much simpler: after decisions are made and the necessary actions are taken, appropriate changes are made to the LLC’s constituent documents, and state registration of such changes is carried out. In a closed joint stock company this procedure is more complicated, because the increase in the authorized capital is associated with the issue of new shares. In this regard, it is first necessary to register the corresponding issue of shares, place shares, register a report on the results of the issue, and then make and register changes to the charter of the company. Thus, the procedure for increasing the authorized capital of a closed joint-stock company is associated with higher costs compared to increasing the authorized capital of an LLC.

5. An LLC is characterized by a more closed nature of relations between participants. In an LLC, it is possible to completely prohibit or significantly limit the possibility of admitting new participants to the company. This is achieved by including in the charter of the LLC a direct prohibition on the alienation by a participant of his share to third parties or by establishing in the charter a requirement to obtain the consent of the remaining participants and the LLC itself to make such an assignment.

In a closed joint-stock company, the possibility of new shareholders appearing in the company cannot be completely ruled out. The only limitation is the pre-emptive right to purchase shares when selling to a third party. However, the transfer of shares to a third party free of charge can be carried out freely. The charter of a closed joint-stock company cannot provide for obtaining the consent of the remaining shareholders and the closed joint-stock company itself to alienate shares to both third parties and other shareholders. Thus, a closed joint-stock company is more open to access to the society by third parties.

6. The legislation provides LLCs with more opportunities to establish additional rights and obligations of participants by including relevant provisions in the charter. Thus, the position of different participants in one LLC may not be the same.

In a closed joint-stock company, the content of a shareholder's rights depends on the category of shares owned by him - ordinary or preferred. The charter of a closed joint-stock company cannot provide for different rights or obligations for owners of ordinary shares or one type of preferred shares, because All ordinary shares (preferred shares of the same type) provide their owners with the same amount of rights.

7. The legislation provides more opportunities for terminating the status of an LLC participant, including the right of a participant to leave the LLC and receive the actual value of his share. The right of a participant to withdraw from the LLC can only be limited by the charter. This situation can be considered both as an advantage of an LLC and as a disadvantage.

On the one hand, the rights of an LLC participant are protected to the greatest extent: having invested funds in a common cause, if further participation in the company is inappropriate, he can not only return the invested funds, but also receive significant income. On the other hand, the right of a participant to withdraw from the company is one of the disadvantages of an LLC, because a participant who owns a significant share can practically “destroy” the company: as a result of the withdrawal of such a participant, the company will lose most of its property.

In a closed joint-stock company such a situation is impossible, because a shareholder cannot voluntarily leave the company and receive the market value of the shares.

8. A participant in an LLC may be expelled from the company through a judicial procedure. This position is also twofold. On the one hand, it is in the interests of society to exclude a participant who does not take part in the affairs of the company, does not appear at general meetings, or does not fulfill his duties to the company. On the other hand, members of the company can take advantage of the right granted to them to file a claim in court for the exclusion of a participant in order to “squeeze out” an unwanted participant from the company.

9. In LLCs and CJSCs, the procedure for making decisions by the highest management body - the general meeting - differs. In an LLC, when holding a general meeting, votes are counted based on the total number of LLC participants, and not on the number of participants present at the meeting. In a closed joint stock company, when making decisions, the number of votes is counted based on the number of shareholders - owners of voting shares participating in the meeting.

In addition, in an LLC, a significant number of issues must be resolved unanimously by all LLC participants. On the one hand, this makes it possible to take into account the interests of all participants: without the consent of at least one of the participants, making an important decision is impossible. On the other hand, with constant conflict between participants or in the case when one of the participants systematically does not participate in meetings, decision-making becomes impossible. Such a situation can block the work of the company, and the only way out of it is to exclude a participant from the LLC through court proceedings. Thus, in an LLC it is more difficult to make decisions that are beneficial only to a part of the company’s participants, i.e. Greater coordination of the participants' actions is required.

In a closed joint-stock company there are more opportunities to make decisions that are not beneficial to the shareholders. Thus, decisions are generally made by a majority (qualified majority) of votes from the number of shareholders participating in the meeting. The General Meeting of Shareholders is valid if it was attended by shareholders holding in aggregate more than 50% of the votes. In the absence of a quorum, a repeat general meeting of shareholders is held, which is valid if shareholders with a total of at least 30% of the votes took part in it. Thus, when holding a repeated general meeting, there is a real possibility of making decisions by a narrow group of shareholders, without taking into account the interests of other shareholders.

10. In both LLC and CJSC, a board of directors may not be created - in this case, issues within the competence of the board of directors are decided by the general meeting of participants/shareholders. If a board of directors is nevertheless created, you should pay attention to the fact that in a closed joint-stock company the range of issues within the competence of the board of directors is much wider.

11. The Audit Commission (auditor) is a body that exercises control over the financial and economic activities of the company. In an LLC with 15 or fewer participants, the creation of an audit commission (auditor) is not mandatory, while in a closed joint-stock company an audit commission (auditor) is mandatory.

12. The charter of an LLC may define a special procedure for the distribution of profits (for example, in equal shares according to the number of participants, etc.). In a closed joint stock company, the procedure for determining the amount of dividends will depend on the category of shares (ordinary or preferred) owned by the shareholder. In addition, for closed joint stock companies the law provides for certain requirements for the timing of dividend payments. The frequency of profit distribution/dividend payment for LLCs and CJSCs is no different.

We will not dwell in detail on such organizational and legal forms as a company with additional liability, limited partnership, and general partnership, since, due to their specific features, they are unprofitable when conducting business activities.

Thus, we examined the essence and main forms of organizational and legal enterprises in Russia, carried out their comparative analysis and found out that the most preferable organizational and legal forms of commercial organizations and enterprises are a closed joint-stock company (CJSC) and a limited liability company (LLC).

Task No. 1

Fixed assets are a set of tangible assets used as means of labor in the production of products, performance of work, for the provision of services, or for the management of an organization.

Fixed assets are a set of means of labor that function in an unchanged physical form for a long time and transfer their value to the finished product as they wear out.

According to their purpose, fixed assets are divided into production and non-production.

Fixed assets are valued at initial, replacement, residual, liquidation and average annual value.

The average annual cost of fixed assets is calculated using formula 1:

where Sn and Sk are the cost at the beginning and end of the year.

Average annual cost of fixed assets:

Fixed assets wear out during operation. There are two types of wear and tear: physical and moral.

Depreciation is monetary compensation for the depreciation of fixed assets by including part of their cost in the costs of production.

The amount of depreciation charges is calculated using formula 2:

where K is the depreciation rate, %

Answer: 7,144,775 rubles; RUB 6,287,402; RUB 1,068,858.34

Task No. 2

The main method for determining material requirements is the direct counting method.

Its essence lies in the fact that the need for material resources is determined by multiplying the rate of consumption of material resources by the production program.

There are the following types of direct counting method: item-by-item, part-by-item, by analogy, by standard representative.

The need for material resources is determined using the detailed method using formula 3:

enterprise fixed assets material

where Nd is the rate of material consumption for 1 part;

PD - parts production plan.

1) Part No. 1;

Part No. 1;

Part No. 1;

When calculating the costs of materials for the manufacture of the annual program of product “C”, it is necessary to take into account the number of parts No. 1,2,3 included in product “C” and the price of 1 kg of steel.

Costs for basic materials:

The costs of auxiliary materials are determined based on the costs of auxiliary materials for 1 product “C” and the annual program of products “C”.

The total material costs must include the annual costs of materials, auxiliary materials, purchased tools and energy.

Answer: RUB 1,169,280; RUB 50,400; RUB 1,315,980

Task No. 3

Remuneration is usually understood as the remuneration established for an employee for performing work duties.

There are basic and additional wages.

The basic salary includes payments for time worked, for the quantity and quality of work performed, additional payments for overtime work, for work at night, bonuses, etc.

Additional wages include payment for vacations, performance of state and public duties, etc.

Basic wages of main workers according to formula 4:

where is the piece rate;

The number of manufactured products per unit of time (annual production program, see task No. 2);

P - bonus for main workers in %

The piece rate is determined by formula 5:

where Sch is the average hourly tariff rate for manufacturing product “C”, rub.;

Tr - average labor intensity of manufacturing product “C”, hour.

The basic salary of auxiliary workers is calculated from the basic salary of the main workers, taking into account the amount (percentage) of the basic salary of auxiliary workers.

The basic salary of management personnel is calculated from the basic salary of workers (main and auxiliary) taking into account the size (percentage) of the basic salary of management personnel.

The basic salary of employees is determined by formula 6:

Additional wages of employees are calculated from the basic wages of main and auxiliary workers and management personnel, taking into account the amount (percentage) of additional wages of employees.

Labor costs include basic and additional wages of employees (main and auxiliary workers and management personnel). Labor costs are determined by formula 7:

Insurance payments make up 30% of labor costs.

Answer: RUB 9,417,166.25; RUB 2,825,149.88

Task No. 4

When completing task No. 4, it is necessary to take into account that other costs associated with the production and sale of products include: costs of paying for bank services, paying for communication services, travel expenses, etc.

Answer: 28,950 rub.

Task No. 5

The cost of products, works and services is a valuation of the natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process of products (works and services), as well as other costs for its production and sale.

According to the methods of planning, accounting and distribution, costs are classified according to economic elements (estimated cost breakdown) and according to the place of their implementation (grouping by costing items).

The grouping of costs by economic elements is reflected in the cost estimate for the production and sale of products (works and services) and includes the following elements: material costs, labor costs, insurance payments, depreciation, and other costs.

Based on the results of tasks No. 1,2,3,4, production costs for the production of products “C” are calculated and a cost estimate is drawn up.

Table 1 - Cost estimate for the production of products “C”

Selling expenses include the costs of packaging products in a warehouse, transportation, packaging, shipping, storage of products, commission fees, market research, advertising and other costs associated with the sale of products.

Selling expenses are calculated as a percentage of production costs.

Total costs of products “C”:

The unit cost of product “C” is calculated by dividing the total cost of production of products “C” by the annual production program of products “C”.

Answer: RUB 14,868,748.52; RUB 2,655.13

Task No. 6

Price is the monetary expression of the value of a product. The goods can be supplied to the retail chain directly from the manufacturer or through an intermediary.

If products are supplied to the retail chain through a wholesaler, then the retail price is calculated using formula 8:

where C is the cost of production;

P - profit from sales of products;

VAT - value added tax;

Nopt - wholesaler's surcharge;

Ntorg - trade allowance

Profit from product sales is determined by formula 9:

where Ur is the level of product profitability, %

Value added tax is determined by formula 10:

The selling price of the enterprise is calculated using formula 11:

The industry price is calculated using formula 12:

Retail price is calculated by formula 13:

Answer: 4,803.25 rubles.

Task No. 7

All workers at enterprises are divided into industrial and non-industrial personnel.

Industrial production personnel include the following categories: workers (main and auxiliary), managers, specialists, employees, students, security, junior service personnel.

The number of main workers is calculated using formula 14:

where Тр is the labor intensity of manufacturing a unit of production;

Nyear - annual production program,

FRW - useful annual working time fund for one worker, hour;

KVN - the planned coefficient of fulfillment of standards.

When calculating the number of employees, it is necessary to take into account the percentage of the number of workers in the total number of employees.

Labor productivity characterizes the efficiency of labor costs in material production of both an individual worker and the team as a whole.

The main indicators of labor productivity are output and labor intensity

Output characterizes the amount of production in kind or in monetary terms by one worker or employee and is calculated using formula 15:

where VP is the volume of production in monetary terms;

CR - the number of workers or employees.

The volume of production in monetary terms is determined based on the annual production program of product “C” and the selling price of the enterprise and is calculated using formula 16:

Answer: 29 people; 48 people; RUB 20,697,320; RUB 713,700.69; RUB 431,194.17