Enterprise as the main subject of business law. The enterprise as a subject and object of entrepreneurial activity

20.09.2019

The structure of the national economy.

The national economy of the state is a set of reproduction proportions that must be observed for the dynamic and efficient functioning of the state system.

If the harmonious correlation of economic sectors is violated, shifts occur in all the main areas of the national economy and the natural mechanism for regulating proportions is disrupted. As a result, this leads to negative phenomena of the national economic system - an increase in the level of unemployment, inflation, a crisis of overproduction, i.e., a violation of the market situation, etc.

The economy of any country consists of material production and non-material spheres.

Intangible production can be attributed primarily to industry, agriculture, trade, construction and other activities in the sphere of material production.

The non-productive sphere should include health care, education, passenger transport, culture, art, etc.

The main structural elements of the national economy are spheres, sectors, complexes and branches of the national economy. The relationship between these structural elements is called the economic structure.

Industry - a set of enterprises that produce the same or similar product.

At the same time, this set may include various enterprises that produce a product from beginning to end at a given enterprise, and organizations that each carry out their own activities, but in the end produce a whole product (automotive industry).

Complex - a set of enterprises or industries that together fully provide the national economy with any product or service. Complexes can develop within the same industry or between different industries. For example, the fuel and energy complex includes enterprises various industries those who extract, process, supply and sell oil, gas, and other types of fuel; generate and transport electrical energy.

The agro-industrial complex also includes both enterprises of agricultural sectors (plant growing, animal husbandry, etc.), as well as food industry enterprises (which process the bulk of agricultural products), light industry (processing the rest of agricultural products), chemical industry (production of fertilizers).

A sector is a major structural unit of the national economy. There are usually two sectors - public and private. For example, the sector public institutions, business sector, household sector.

Sphere - an association of enterprises according to their products, according to the activities they are engaged in, for example, banking, trade, etc. At the same time, the use of the expressions "banking sector", "trading sector", "oil sector" is not entirely correct.

The division of the economy into the listed structural units is conditional. The main and basic unit of the economy is the enterprise, regardless of which industry, area or sector it belongs to.

Entrepreneurship

most attractive areas from the point of view of an entrepreneur can be considered:

1) production;
2) commerce;
3) finance;
4) intellectual complex.

Entrepreneurship is a type of activity aimed at satisfying social needs and making a profit. Citizens (individuals) and enterprises (legal entities) can engage in entrepreneurship. The status of an entrepreneur is acquired after state registration legal or individual. Types of entrepreneurship are very diverse (Fig. 1).

Rice. one.

According to the Civil Code of the Republic of Kazakhstan, both individuals and legal entities can engage in entrepreneurial activities. A natural person engaged in entrepreneurial activity is a citizen who is engaged in entrepreneurial activity alone, without accepting the status of a legal entity. Individuals are understood as citizens of the Republic of Kazakhstan, citizens of other states, as well as stateless persons.

The right to entrepreneurial activity comes from the moment of state registration of a citizen as an individual entrepreneur. He is liable for his obligations with all his property. The main form of entrepreneurship are legal entities - enterprises.

Mandatory state registration is subject to individual entrepreneurs who meet one of the following conditions:

1) use the labor of employees on a permanent basis;
2) have a total annual income from entrepreneurial activity, calculated in accordance with the tax legislation, in an amount exceeding the tax-free amount of the total annual income established for individuals by the legislative acts of the Republic of Kazakhstan.

The activity of the listed individual entrepreneurs without state registration is prohibited, with the exception of cases provided for tax code Republic of Kazakhstan.

An individual who does not use the labor of employees on a permanent basis has the right not to register as

individual entrepreneur upon receipt of the following income established by the tax legislation of the Republic of Kazakhstan:

1) taxable at the source of payment;
2) property income;
3) other income.
5. If an individual entrepreneur carries out activities subject to licensing, he must have a license for the right to carry out such activities.

The license is issued in accordance with the procedure established by the legislation on licensing. The Government of the Republic of Kazakhstan has the right to establish a simplified procedure for issuing licenses to individual entrepreneurs.

Types and forms of legal entities.

1. A legal entity may be an organization that pursues the extraction of income as the main goal of its activities (commercial organization) or does not have the extraction of income as such a goal and does not distribute the net income received among the participants (non-commercial organization).
2. A legal entity that is a commercial organization may be created only in the form of a state enterprise, economic partnership, joint-stock company, production cooperative.
3. A legal entity that is a non-profit organization may be created in the form of an institution, a public association, a joint-stock company, a consumer cooperative, public fund, a religious association and in another form provided for by legislative acts. A non-profit organization may engage in entrepreneurial activity only insofar as it corresponds to its statutory goals.

A legal entity that is a non-profit organization and is maintained only at the expense of the state budget may be created exclusively in the form of a state institution.

Signs of a legal entity are that it is primarily an organization, i.e. an association of persons organized in a certain way, which:

? has separate property;
? is liable with this property for its obligations;
? may acquire and exercise property and non-property rights on its own behalf;
? has responsibilities;
? acts as a plaintiff and defendant in court;
? has an independent balance or estimate.

The enterprise is an independent economic entity with the right of a legal entity, established in the manner prescribed by law, for the production of products, performance of work and provision of services in order to meet public needs and make a profit.

A legal entity has its own name, which makes it possible to distinguish it from other legal entities. The name of a legal entity includes its name and an indication of the organizational and legal form. It may include additional information required by law. The name of a legal entity is indicated in its constituent documents.

1. A legal entity carries out its activities on the basis of a charter and a memorandum of association or, if a legal entity is founded by one person, a charter and a written decision on the establishment of a legal entity (decision of the sole founder). A legal entity that is a non-profit organization may act on the basis of general position about organizations of this type.
2. A legal entity that is a subject of small, medium and large businesses may carry out its activities on the basis of a model charter. The constituent agreement of a legal entity is concluded, and the charter is approved by its founders. A memorandum of association is not concluded if a commercial organization is established by one person. enterprise entrepreneurial social economic
3. The constituent documents of a non-profit organization and a state enterprise must define the subject and goals of the activity of a legal entity. The constituent documents of a business partnership, joint-stock company and production cooperative may provide for the subject and goals of their activities.
4. In the founding agreement, the parties (founders) undertake to create a legal entity, determine the procedure joint activities on its creation, the conditions for transferring its property to its ownership (operational management) and participation in its activities. The agreement also defines the conditions and procedure for distributing net income among the founders, managing the activities of the legal entity, withdrawing the founders from its composition, and approving its charter.

The charter of a legal entity determines: its name, location, procedure for the formation and competence of its bodies, conditions for reorganization and termination of its activities.

A legal entity is subject to state registration with the judicial authorities

In any form of management, enterprises play an important role in the economy of the state. From a macroeconomic point of view, enterprises are the basis for:

· increase in national income, gross domestic product, gross national product;
the possibility of the existence of the entire state and the performance of its functions. This is due to the fact that a significant part of the state budget is formed at the expense of taxes and fees from enterprises;
Ensuring the defense capability of the state;
simple and extended reproduction;
· development of national science and acceleration of scientific and technological progress;
· improving the material well-being of citizens of the country;
development of medicine, education and culture;
solving the problem of employment and many other social problems.

Enterprises will fulfill this role only if they function effectively.

Enterprises differ in conditions, goals and nature of functioning. They are classified according to different criteria, which are presented in Table. one.

Table 1. Classification of enterprises


Industry affiliation	Industrial, construction, trade, research and production, etc.
Type of ownership	Private, public, mixed, municipal
Power production capacity	Small, medium, large
Manufactured products	Production of goods, provision of services
Production structure	Highly specialized, multidisciplinary, combined
Dominant factor of production	Labor-intensive, capital-intensive, material-intensive
Capital ownership and control	National, foreign, mixed
Organizational and legal form	General partnership, limited partnership, limited liability company, additional liability company, joint stock company, production cooperative, unitary enterprise

Until recently, one of the main ones was considered to be sectoral differences in products, including their purpose, methods of production and consumption. Already when creating an enterprise, it is clearly defined for which specific type of product (type of work) it is intended. Depending on this, enterprises are divided into:

industrial enterprises for the production of food, clothing and footwear; for the manufacture of machinery, equipment, tools, the extraction of raw materials, the production of materials, the generation of electricity, etc.;
· agricultural enterprises for growing grain, vegetables, livestock, industrial crops;
enterprises of the construction industry, transport.

According to the structure of production, enterprises are divided into highly specialized, diversified, combined.

Highly specialized enterprises are those that produce a limited range of products for mass or large-scale production, for example, the production of iron, rolled steel, casting, forgings for mechanical engineering, power generation, grain production, meat production, etc.

Diversified enterprises 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 specialize at the same time, say, in the manufacture of computers, ships, cars, baby carriages, refrigerators, machine tools, tools, etc.; etc.

Combined enterprises in their classical form are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combined production is that one type of raw material or finished products at the same enterprise it is transformed in parallel or sequentially into another, and then into a third type. For example, pig iron smelted in blast furnaces (along with its sale to third parties) is used by its own enterprise, where it is melted into steel ingots. Part of the steel ingots goes on sale to consumers as finished products, and part goes for further processing into rolled steel for own factory. In the textile industry, a combination is practiced in the manufacture of fiber from raw materials, yarn - from fiber and canvas - from yarn.

The grouping of enterprises according to the capacity of the production potential (the size of the enterprise) has become the most widespread. As a rule, all enterprises are divided into three groups: small, medium and large. When referring enterprises to one of these groups, the following indicators are used: the number of employees, the volume of output in value terms, the cost of fixed production assets.

Depending on the purpose of the activity, legal entities fall into one of two categories: a commercial organization and a non-commercial one.

The activity of a commercial organization is aimed at making a profit.

Commercial organizations are divided into three large groups: state and municipal unitary enterprises; production cooperatives (artels); business partnerships and companies.

State and municipal unitary enterprises operate on the basis of one form of ownership - state or municipal. The property in them is single (unitary) (from the French unitaire - constituting one whole), it is not divided into shares (shares). Unitary enterprises on the right of economic management are created by decision of the state or municipal body that appoints the director, but the owner is not responsible for the obligations of the enterprise. A unitary enterprise on the right of operational management (state-owned enterprise) is created by decision of the Government of the Republic of Kazakhstan, which bears subsidiary (from Latin sub-sidiarius - auxiliary) liability for the obligations of a state-owned enterprise.

A unitary enterprise based on the right of economic management is created by decision of an authorized state body or local self-government body. The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise.

A unitary enterprise based on the right of operational management is created on the basis of property located in the state. property by decision of the Government of the Republic of Kazakhstan. Another name for such an enterprise is a state-owned enterprise. The Republic of Kazakhstan bears subsidiary liability for the obligations of a state-owned enterprise in case of insufficiency of its property, a state-owned enterprise may be reorganized or liquidated by decision of the Government of the Republic of Kazakhstan.

Production cooperatives (artels) are voluntary associations of individuals on the basis of membership for joint activities based on their personal labor participation and association of participants on the basis of property shares (contributions). Members of a production cooperative shall bear subsidiary (additional) liability for the obligations of the cooperative in the amount and in the manner prescribed by law. The profit of the cooperative is distributed among its members in proportion to labor participation, unless otherwise provided by law or the charter of the cooperative.

Business partnerships (XT) are commercial organizations (enterprises) with authorized (reserve) capital divided into shares (shares) of founders (participants).

Business partnerships are economic companies - an association of capital. This affects the degree of responsibility of the founders to creditors. When merging persons, the obligations are satisfied by all the property of the partnership, personal property full members and part of the personal property of partial members. When combining capital, obligations are satisfied only by the property of the company.

A full economic partnership is characterized by activity on the basis of an agreement between participants who bear unlimited liability for obligations, all their property. The authorized capital of which consists of shares (contributions) of the founders; personal participation in the work of all comrades is assumed, decisions are taken unanimously, each has one vote; profits and losses are distributed among the partners in proportion to their shares in the share capital.

A limited partnership (limited partnership) differs from a full XT in that, in addition to general partners, there are also limited partners (participants-contributors) who have entrusted their capital to general partners and do not take part in the management of the partnership. They share the risk of loss within the limits of their contributions.

Limited Liability Partnership (T00) - an organization that is created by agreement by combining the contributions of legal entities and individuals who are not liable for the obligations of the enterprise and bear the risk of losses within the value of their contributions. It operates on the basis of capital divided into shares contributed by the founders. Their personal participation in the affairs is not required, and they bear the risk of losses within the value of their contributions.

An additional liability partnership (ALP) has the peculiarity that if the property of the company is insufficient to satisfy the requirements of creditors, the founders of the TD O can be held additionally liable for the debts of the company with personal property, and in solidarity. However, the amount of this liability is limited: it does not concern all of their property, as in a full partnership, but only part of it - the same for all multiples of the amount of contributions made (for example, three times, five times, etc.).

Joint stock company (JSC) - a commercial organization, authorized capital which is divided into a certain number of equal shares, each of which corresponds to one share, giving one vote. Shareholders are not obliged to take a direct part in the affairs, they are not liable for the obligations of the joint-stock company, as well as the joint-stock company for their debts.

In a JSC, the authorized capital is formed by public (open) subscription for shares among an unlimited number of potential shareholders. Shareholders have the right to sell their shares in any quantity without agreement with other shareholders of the JSC.

JSC is the most common organizational and legal form. The general scheme of JSC management is defined by the law "On joint-stock companies" and is shown in fig. 3.

Rice. 3. Management bodies of the joint-stock company

The enterprise occupies central location in the national economic complex of any country. This is the primary link in the social division of labor. This is where the national income is created. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.

The effectiveness of the entire economy and the industrial power of the state depend on how productively enterprises work, what their financial condition is. If we schematically represent the entire system of economic management in the country in the form of a pyramid, then enterprises are its basis. State, regional, departmental management can be considered in relation to the processes taking place at the level of the enterprise, only as superstructural, secondary phenomena.

An enterprise is an independent economic entity that produces products, performs work and provides services in order to meet social needs and make a profit.

An enterprise is a legal entity (organization, firm, concern) that meets certain criteria established by the legislation of the country. Signs of a legal entity include: the presence of its own property; independent property liability; the right to acquire, use and dispose of property, as well as to carry out other actions permitted by law on its own behalf; the right to be a plaintiff and defendant in court and arbitration on its own behalf, to have an independent balance sheet, settlement and other bank accounts.

In any form of management, enterprises play an important role in the economy of the state. From a macroeconomic point of view, enterprises are the basis for:

increase in national income, gross domestic product, gross national product;

the possibility of the existence of the entire state and the performance of its functions. This is due to the fact that a significant part of the state budget is formed at the expense of taxes and fees from enterprises;

ensuring the defense capability of the state;

simple and extended reproduction;

development of national science and acceleration of scientific and technological progress;

improving the material well-being of the citizens of the country;

development of medicine, education and culture;

solving the problem of employment and many other social problems.

Enterprises will fulfill this role only if they function effectively.

Enterprises differ from each other in many characteristics, according to which they are classified. The main features of the classification of enterprises by groups are:

branch and subject specialization;

production structure;

production potential capacity (enterprise size);

on organizational and legal differences, etc.

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

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

enterprises of the construction industry, transport.

According to the structure of production, enterprises are divided into highly specialized, diversified, combined.

Diversified enterprises 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 specialize simultaneously, 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. etc.

Combined enterprises in their classical form 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 into a third type. For example, pig iron smelted in blast furnaces (along with its sale to third parties) 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, a combination is practiced in the manufacture of fiber from raw materials, yarn - from fiber and canvas - from yarn.

Let us consider in more detail the classification of enterprises according to institutional (organizational and legal) differences, primarily related to the legal principles of securing ownership (see Fig. 1.1.1).

The most large group enterprises - business partnerships and companies.

Business partnerships and companies are commercial organizations with authorized (reserve) capital divided into shares (contributions) of founders (participants). Property created at the expense of contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activity, belongs to it by the right of ownership.

Economic partnerships can be created in the form of a general partnership and limited partnership.

A general partnership is a partnership, the participants of which, in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property.

A limited partnership (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 (general partners), there are one or more participants-contributors who bear the risk of losses associated with the activity partnerships, 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.

A limited liability company is established by one or more persons of the company, the authorized capital of which is divided into shares, 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 value of their contributions.

An additional liability company is established by one or more persons of the company, the authorized capital of which is divided into shares, determined by the constituent documents; the participants in such a company bear joint and several subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company.

A joint stock company is a company whose authorized capital is divided into a certain number of shares. Members 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, to the extent of the value of their shares. The law provides for open and closed joint-stock companies.

An open joint stock company is a joint stock company whose members may alienate their shares without the consent of other shareholders. Such a joint-stock company conducts an open subscription for shares issued by it and their free sale. open society annually publishes for general information the annual report, balance sheet, income statement.

A closed joint stock company is a joint stock company whose shares are distributed only among its participants (founders) or other predetermined circle of persons. Such a company is not entitled to conduct an open subscription for shares issued by it.

A subsidiary business company is such a company if another company (main) or partnership, by virtue of the predominant participation in its authorized capital, or in accordance with the concluded agreement, has the ability to determine the decisions made by such a company.

A dependent economic company is recognized as such if another (predominant, participating) company has more than 20% of the voting shares of a joint-stock company or 25% of the authorized capital of a limited liability company.

Production cooperative (artel) - a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial and agricultural products, trade, consumer services, provision of other services), based on their personal labor and other participation and association its members (participants) of property share contributions. The founding document of a production cooperative is the charter.

A unitary enterprise based on the right of operational management is created on the basis of property that is in federal ownership by decision of the Government of the Russian Federation. Another name for such an enterprise is a federal state enterprise. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient; a state-owned enterprise may be reorganized or liquidated by decision of the Government of the Russian Federation.

The procedure for registering an enterprise:

Notarize the memorandum of association.

Submit constituent documents for legal expertise.

Submit documents for registration to the territorial office of the registration chamber.

Notarize the registered articles of association.

Pay the registration fee

Obtain classifier codes from the city statistical office; at the registration office.

To certify the registration letters received in the statistical office of the department of the registration chamber.

Apply to the police department for permission to make a seal.

Make a print.

Notarize a bank card.

Open a bank account.

Draw up a contract for the lease of premises and obtain an order from the privatization committee.

Be registered with the tax office.

Make letterheads, cards, etc.

The production and supply of goods and services to the market, for which there is a demand and which makes a profit, is the goal of entrepreneurial activity. The two terms "entrepreneurship" and "market" are interrelated and are inconceivable without each other. The shortest and most succinct definition of a market economy is simply: "The economy of free enterprise."

Entrepreneurship is an independent activity aimed at meeting social needs and making a profit. Citizens (individuals) and enterprises (legal entities) can engage in entrepreneurship. The status of an entrepreneur is acquired after the state registration of a legal or natural person. Types of entrepreneurship are very diverse (Fig. 1).

Types of entrepreneurial activity

Manufacturing Commercial Financial Advisory

Production - trading; - banking; - general management;

goods, services; - trade-purchasing - insurance; - financial

innovative; naya; - audit; control;

Scientific - - trading - intermediary - - leasing; - management

technical; nic; - stock personnel;

Informational - commodity exchanges, exchanges, etc. - marketing, etc.

etc. etc.

Rice. 1. Types of entrepreneurial activity

Without the formation of a legal entity, entrepreneurial activity is carried out by a citizen - an individual entrepreneur, but the main form of business organization is an enterprise, it is here that material values \u200b\u200band intangible benefits are created.

In the literature, two similar concepts are widely used - enterprise and firm. A firm is often understood as a legally independent business unit. It may be a large corporation or small company. If the firm consists of one enterprise, the terms are the same. If the firm is large, consists of many enterprises, then it is the firm, and not the enterprise, that acts as an economic entity in the market: it conducts a pricing policy, competes, distributes profits, etc. The terminology has not yet settled down and the term "enterprise" will be used in a broad sense.

Definition. An enterprise is an independent economic entity with the right of a legal entity, created, in accordance with the procedure established by law, for the production of products, the performance of work and the provision of services in order to meet public needs and make a profit.

Enterprises are different in terms of conditions, goals and nature of functioning. They are classified according to different criteria, some of which are presented in Table. 2.

Enterprise types

Depending on the purpose of activity, any legal entity belongs to one of two categories (Fig. 2): commercial or non-commercial organization (in 2000, the ratio between them was 85:15).

Legal entities

Commercial organizations Non-profit organizations

Household Production State Consumer

Partnerships cooperative (artel) and municipal cooperative (union,

and unitary pre-partnerships

acceptance

Household Household On the right of the owner- Public

Associations of the Society of Military Conduct and Religious

(XT) (XO) organizations

Full HT On the right of an operational institution

management (federal

state-owned enterprise) Associations

HT on faith legal

(limited) persons (associations,

CW with limited- Joint stock CW with additional

responsible - society responsible -

(LLC) (JSC) (JSC)

Open joint-stock company Closed joint-stock company

(JSC) (CJSC)

Rice. 2. Organizational and legal forms of legal entities

The activity of a commercial organization is aimed at making a profit, which is its main task. A non-profit organization does not set the goal of making profit and does not distribute it among the participants. Further non-profit organizations we will not do.

Commercial organizations are divided into three large groups: unitary enterprises, production cooperatives, partnerships and companies (the ratio between them in 1999 was 17:13:70).

State and municipal unitary enterprises operate on the basis of only one form of ownership - state or municipal. The property in it is single / unitary (French unitaire - constituting one whole), it is not divided into shares / shares, including between employees of the enterprise. Unitary enterprises on the right of economic management are created by decision of the state or municipal body, who also appoint directors, but the owner is not responsible for the obligations of the enterprise. A unitary enterprise on the right of operational management (state enterprise) is created by decision of the government of the Russian Federation, which bears subsidiary (Latin subsidiarius - reserve, auxiliary) responsibility for the obligations of a state enterprise.

Production cooperatives (artels)- these are voluntary associations of citizens on the basis of membership for joint activities based on their personal labor participation and association of participants on the basis of property shares. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by law. The profit of the cooperative is distributed among its members in proportion to labor participation, unless otherwise provided by law or the charter of the cooperative.

Business partnerships (HT) and companies (HO) commercial organizations (enterprises) are recognized with authorized (reserve) capital divided into shares (shares) of founders (participants) (the ratio between them in 2000 was 1:3).

Partnerships (HT) differ from companies (CO) in that the former are an association of persons, and the latter are an association of capital, which affects the degree of responsibility of the founders to creditors.

In case of association of persons (partnership), obligations are satisfied by all the property of the partnership, the personal property of full members and part of the personal property of incomplete members.

When the capitals (of the company) are combined, the obligations are satisfied only by the property of the company.

Full XT characterized by activity on the basis of an agreement between participants who are liable for obligations with their property; personal participation in the work of all comrades is assumed, decisions are taken unanimously, each has one vote; profits and losses are distributed among the partners in proportion to their shares in the share capital.

Faith partnership(limited) differs from full HT by the presence, in addition to general partners, also limited partners (participants - investors) who have entrusted their capital to general partners and do not take part in the management of the partnership. They share the risk of loss within the limits of their contributions.

HO with limited liability (LLC) operates on the basis of capital divided into shares contributed by the founders. Their personal participation in the affairs is not required, and they bear the risk of losses within the value of their contributions.

CW with additional liability (ALC) It has a peculiarity that if the property of the company is insufficient to satisfy the claims of creditors, the founders of the ALC can be held additionally liable for the debts of the company with personal property, and in a solidary manner. However, the amount 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 for all of the amount of contributions made (for example, three times, five times, etc.).

Joint Stock Company (JSC)- a commercial organization, the authorized capital of which is divided into a certain number of equal shares, each of which corresponds to one share, giving one vote for management. Shareholders are not obliged to take a direct part in the affairs, they are not liable for the obligations of the joint-stock company, as well as the joint-stock company for their debts.

JSCs are subdivided into open (JSC) and closed (CJSC). In the first, the authorized capital is formed by public (open) subscription for shares among an unlimited number of potential shareholders; moreover, shareholders have the right to sell their shares to anyone, in any quantity without agreement with other shareholders of the JSC. In a closed JSC, shares are distributed only among the founders or a predetermined circle of persons; the number of CJSC participants cannot exceed 50; shareholders of a CJSC have a pre-emptive right to acquire shares sold by other shareholders of this CJSC.

An open joint stock company can be transformed into a joint stock company at the request of the shareholders and vice versa.

Today JSC has become the most common organizational and legal form. The general scheme of JSC management is defined by the Federal Law "On Joint-Stock Companies" and is shown in fig. 3.

Executive Executive

director directorate

Rice. 3. Management bodies of the joint-stock company

1. The enterprise as a subject and object of entrepreneurial activity.

Officially, an enterprise is considered an independent economic entity with the rights of a legal entity. An enterprise produces a product or provides services, that is, it is engaged in economic activity. Enterprises are family, individual, state, etc.

(An object) The enterprise is the primary link in the social division of labor. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.

Company- an independent economic entity that produces products, performs work and provides services in order to meet social needs and make a profit.

Company- this is a legal entity (organization, firm, concern) that meets certain criteria established by the legislation of the country. Signs of a legal entity include: the presence of its own property; independent property liability; the right to acquire, use and dispose of property, as well as to carry out other actions permitted by law on its own behalf; the right to be a plaintiff and defendant in court and arbitration on its own behalf, to have an independent balance sheet, settlement and other bank accounts.

Enterprises differ from each other in many characteristics, according to which they are classified. The main features of the classification of enterprises by groups are:

Branch and subject specialization;

Structure of production;

Production potential capacity (enterprise size);

By organizational and legal differences, etc.

2. Environment of the enterprise: external and internal.

The term "enterprise" is closely related to the concept of "enterprise operating environment". Everything that affects the activities of the enterprise, and everything that affects the enterprise itself, constitutes its internal and external environment. Therefore, an enterprise can also be represented as a system of production factors (resources) that depend on and influence the environment of its environment (external and internal), due to or contrary to which its activities are carried out.

External environment is a set of specific economic, social and political conditions in which the entrepreneur operates. It is necessary to distinguish between the general external environment and the working external environment of entrepreneurship. General external environment constitute economic, political and legal factors characteristic of society and the country as a whole. The action of factors of the general external environment does not depend on the will of the entrepreneur, the success of his actions depends on how much he can adapt to them and predict the consequences of their changes.

working environment form firms with which the entrepreneur carries out business interaction necessary for the implementation of entrepreneurial activities. It also includes interaction channels, financial and material flows, etc. Sometimes the terms business environment are used to refer to the working environment, interaction with the subjects of which is carried out in the form of business relations (transactions). The working environment has a continuous impact on the business of the entrepreneur, the efficiency of the business depends on its effective use. The components of the working environment and entrepreneurial activities influence each other mutually.

Internal environment. It is determined by many factors: volume equity, the organizational and legal form of entrepreneurship, the object of entrepreneurship, relations with partners, market knowledge, the effectiveness of marketing research and marketing communications, the selection of executive personnel and managers, the personnel incentive system, the level of information support, trust from creditors and suppliers and the system of relations with them.

Subjective factors play an important role in the internal business environment. The state of the internal environment directly depends on the personality of the entrepreneur, his competence, moral and volitional qualities, purposefulness, the level of claims to the environment, skills in organizing and doing business.

3. Income and expenses of the enterprise.

Development financial plan enterprise provides for the determination of the main income and expenses attributable to the forthcoming period.

Enterprise income recognized increase economic benefits as a result of the receipt of assets and / or the repayment of liabilities, leading to an increase in the capital of this enterprise, with the exception of the statutory contributions of participants or shareholders.

Enterprise expenses- this is a decrease in economic benefits as a result of the disposal of assets (cash, other property, etc.) and / or the emergence of obligations, leading to a decrease in the capital of this enterprise, with the exception of a decrease in statutory contributions by decision of participants, shareholders.

The company's income and expenses are divided into:

– par value of shares for a joint-stock company (JSC);

Additional capital characterizes the amount of revaluation of non-current assets, which is carried out in the prescribed manner, as well as gratuitously received values and other similar amounts.

The reserve capital is created in accordance with the law to cover unproductive losses and losses, as well as payments of income (dividends) to participants in the absence or insufficiency of the profit of the reporting year for these purposes.

Reserve funds are created to cover future expenses, payments, doubtful debts (to the enterprise), for the upcoming payment of vacations to employees, for the payment of remuneration based on the results of work for the year, to cover the upcoming costs of repairing fixed assets, etc.

Accumulation funds are funds used to finance capital investments.

Targeted funding and revenues - directed to the enterprise by the state (municipality) or a sponsor for the implementation of certain purposeful activities.

Lease obligations - payment to the enterprise for fixed assets leased from it.

Retained earnings is the profit remaining at the disposal of the enterprise after the payment of income (dividends) to participants and the repayment of liabilities.

Depreciation deductions - part of the proceeds, directed, as a rule, to accumulation funds, a repair fund, etc.

Reengineering;

The concept of internal markets;

Theory of institutions and institutional change;

Theory of alliances;

The priority of social goals.

SCHOOL OF SCIENTIFIC MANAGEMENT

Scientific management (). The founders of this school (Taylor, Gantt, Gilbert, Ford) studied the work of an individual worker and believed that, using observations, measurements, logic and analysis, many manual labor operations could be improved, achieving their more efficient performance.

G. Ford, a mechanic and entrepreneur, the organizer of the mass production of automobiles in the United States, was the successor of Taylor's teachings and implemented his theoretical provisions in practice.

G. Ford's principles of production organization: replacement self made machine; maximum division of labor; arrangement of equipment along the way technological process; regulated rhythm of production.

Criticism of the School of Scientific Management: The Mechanistic Approach to Management: The teaching of management was reduced to the teaching of industrial engineering; reduction of labor motivation to the satisfaction of the utilitarian needs of workers.

In the USSR, the school of scientific management also found its continuation and development. In the 20s of the XX century. ideas of scientific management were developed by such scientists as Bogdanov, Vitke.

CLASSICAL ADMINISTRATIVE SCHOOL OF MANAGEMENT. SCIENTIFIC PRINCIPLES OF MANAGEMENT

Henri Fayol, credited with the emergence of the classical administrative school of management (1920–1950), sometimes called the father of management, ran a large French coal mining company. Villebois and Vanyuksant are the authors of experimental administration.

Fayol's contribution to the development of management science: considered management as a universal process consisting of interrelated operations; proposed a formalized description of the work of managers; formulated a systematic theory of management of the entire organization; created a system of universal management principles; formulated the general functions of management.

Weaknesses of Fayol's teachings: inattention to the social aspects of management; inattention to the human factor in the enterprise; mastering new types of work based on personal experience, and not using scientific methods.

BEHAVIORAL APPROACH TO MANAGEMENT

The development of sciences such as psychology and sociology, and the further improvement of methods for studying management systems, have made the study of behavior in the workplace more strictly scientific. Among the most important figures of the period of development of the School of Human Relations and Behavioral Sciences (1930 - present), we can first of all mention Elton Mayo, Abraham Maslow, Ransis Likert, Mary Parker Follet, Douglas McGregor, Frederick Herzberg.

Hawthorne experiment (E. Mayo, a new look at teamwork)

Behaviorism (“to manage people means to manage their behavior”)

Hierarchy of human needs A. Maslow

Theory "X" and "Y" D. McGregor

Using the achievements of the school in modern management:

Research of behavior of people in the organization;

Use in management of methods focused on the characteristics of interpersonal relationships;

Using the factors of communication, group dynamics, motivation and leadership;

Treating members of the organization as active human resources.

Criticism of the school: the lack of rigorous mathematical methods, specific calculations confirming the correctness of this theory.

9. Management systems: functions and organizational structures.

The theory of systems was applied for the first time in exact sciences and in engineering. Application of systems theory in management at the end of the 50s. was the school's most important contribution to management. The systems approach is not a set of any principles for managers, but a way of thinking in relation to organization and management.

A system is a kind of integrity, consisting of interdependent parts, each of which contributes to the characteristics of the whole. All organizations are systems. There are two main types of systems: closed and open.

A closed system has strict fixed boundaries, its actions are independent of the environment surrounding the system. An open system characterizes by interaction with the external environment.

Large components of complex systems are often systems themselves. These parts are called subsystems. In the subsystem organization, these are various departments, levels of management, social and technical components of the organization.

Пoнимaниe тoгo, чтo opгaнизaции пpeдcтaвляют coбoй cлoжныe oткpытыe cиcтeмы, cocтoящиe из нecкoлькиx взaимocвязaнныx пoдcиcтeм, пoмoгaeт oбъяcнить, пoчeмy кaждaя из шкoл yпpaвлeния oкaзaлacь пpaктичecки пpиeмлeмoй лишь в oгpaничeнныx пpeдeлax. They tried to focus on one subsystem of organization: the behavioral school was engaged in the social subsystem, the schools of scientific management were technical. None of the schools seriously thought about the impact of the environment on the organization.

Model of organization as an open system. The organization receives information, capital, human resources, materials from the external environment. These components are called inputs. In the process of its activities, the organization processes these inputs, transforming them into products or services. These products and services are the outputs of the organization, which it takes out into the environment.

If the control system is effective, then in the course of the transformation process, an additional cost of inputs will be formed. As a result, many additional outputs appear, such as profit, increase in market share, increase in sales, growth of the organization.

10. Management processes: goal-setting and assessment of the situation, making management decisions.

The methods used at the stage of problem statement provide its reliable and most complete description. In their composition, there are methods for collecting, storing, processing and analyzing information, methods for fixing the most important events, factor analysis, comparison, modeling. The set of methods depends on the nature and content of the problem, the timing and resources that are allocated at the stage of formulation.

At the stage of developing solutions, methods of collecting information are also used, but unlike the first stage, at which the search for answers to questions like “what?” and “for what reasons?”” here they clarify, “how can the problem be solved, with the help of what management actions?”.

Managers and specialists not only collect and process the necessary data, but also use their creative potential, knowledge and skills to develop solutions. In group work, the method of nominal group technique, the Delphi method and the brain attack method contribute to the disclosure of creativity and non-standard thinking.

At the stage of choosing a solution, it is necessary to determine the methods for forming selection criteria. They are most fully developed for well-structured solutions, where it is possible to use methods of quantitative analysis and electronic data processing. To solve managerial problems, economic and mathematical methods are often used, which allow using as a criterion for choosing an objective function, which is usually minimized or minimized. Such a choice is called optimization. Examples of optimization criteria are: maximum profit, income, productivity; minimum costs, losses from marriage.

To evaluate options for weakly structured solutions, a system of weighted criteria is used. Чacтo иcпoльзyeтcя мoдeль, пoзвoляющaя пpинимaть нe oптимaльнoe, a yдoвлeтвopитeльнoe peшeниe, кoтopoe cчитaeтcя «дocтaтoчнo xopoшим», тaк кaк oтвeчaeт пocтaвлeнным oгpaничeниям и oбecпeчивaeт yлyчшeниe пpoблeмнoй cитyaции.

The method of bringing the adopted decision to the executors is most often the drawing up of an implementation plan, which provides for a system of measures that ensures successful achievement. Along with the methods of direct influence (order, instruction, indication), methods of material incentives are used, meetings of workers are held with the help of foreigners, All of them are aimed at overcoming resistance to innovations, at increasing the interest of employees in obtaining the planned result. Of great importance is the use of methods for monitoring the performance of work related to the implementation of the solution.

11. Man in the management system and the role of the manager.

The vast majority of people spend almost their entire adult lives in organizations. A person, consciously or unconsciously, voluntarily or under compulsion, interested or with complete apathy, is included in the life of the organization, lives according to its laws, interacts with other members of the organization, giving something to the organization, but also receiving something from it in exchange.

When interacting with an organization, a person is interested in various aspects of this interaction, relating to what he should sacrifice for the interests of the organization, what, when and to what extent he should do in the organization, in what conditions to function in the organization, with whom and for how long to interact what the organization will give him, etc. The satisfaction of a person with interaction with the organization, his attitude to the organization and his contribution to the organization's activities depend on this and a number of other factors.

Establishing an organic combination of these two sides of interaction between a person and an organization is one of the most important tasks of management, since it provides the basis for effective management of an organization.

Therefore, in order to understand how a person interacts with an organization, it is necessary to understand what the essence of the problem of interaction between a person and an organization is, what personality characteristics determine a person’s behavior in an organization, and what characteristics of the organizational environment affect the inclusion of a person in the organization’s activities.

Systemically, human behavior in an organization can be represented from two positions:

From the point of view of interaction between a person and an organization. In this case, the person is at the center of the model.

From the perspective of an organization that includes individuals. In this case, the organization as a whole is the starting point of consideration.

If a person acts as the starting point in considering the interaction between a person and an organization, the model of this interaction can be described as follows:

1. Organization

2. Stimulating effect

3. Man

4. Response to stimulus

5. Actions, behavior

6. Results of the work

A person, interacting with the organization, receives from it stimulating actions that stimulate action.

A person under the influence of stimulating signals from the organization performs certain actions.

The actions carried out by a person lead to the performance of certain work by him and at the same time have a certain impact on the organization.

In this model, the organization includes those elements that interact with a person. Stimulating influences cover the whole range of possible stimuli, which may include speech and written signals, actions of other people, light signals, etc. In the model, a person appears as a biological and social being with certain physiological and other needs, experience, knowledge, skills, morality, values, etc. The response to stimulus impacts covers the perception of these impacts by a person, their assessment and conscious or unconscious decision-making about response actions. Actions and behavior include thinking, body movements, speech, facial expressions, exclamations, gestures, etc. The results of the work consist of two parts. The first is what a person has achieved for himself by responding to stimuli, what problems of his own, caused by stimuli, he has solved. The second is what he did for the organization in response to the incentives that the organization applied to the individual.

In the case of considering the interaction of a person with the organizational environment from the perspective of an organization, a person is included in it as one of the elements and is considered as an integral part, acting as a resource of the organization, which it, along with other resources, uses in its activities.

12. Connecting processes in management.

Connecting processes in management are the exchange of information between two or more people, in other words, communication. All types of management activities are based on the exchange of information. Therefore, communications are called connecting processes. Managers spend 50 to 90% of their time on communication. And this becomes clear when we consider that the manager needs to realize his role in interpersonal relationships, participate in decision-making and fulfill managerial functions planning, organization, motivation, coordination, regulation and control.

The manager has to comprehend large amounts of information, among which there is information that does not affect the management process. The exchange of information that affects the management process is called effective communications. An effective manager is one who is able to quickly select effective ones from the general flow of communication, that is, useful for the management process.

Communication is carried out in everyday work when communicating with subordinates and managers, at meetings, when reading documents, talking on the phone, drafting documents. Communication permeates the entire process of production and management.

Communications are divided into two large groups: between the organization and its environment and between management levels and departments.

The first group includes communications, which represent information interaction with the external environment. This includes the media, consumers, product quality oversight, government regulators, political groups, committees, suppliers, etc. The emergence of communications within the enterprise in the form of meetings, discussions, telephone conversations, reports, etc., as a rule , are a reaction to the influence of the external environment.

The second group includes communications between management levels and departments. It includes inter-level communications, between different departments, communications between the leader and the subordinate, between the leader and the working group, informal communications.

In the process of management, communications are carried out vertically and horizontally between departments. Information about the decisions made at the highest levels (current tasks, specific tasks, recommendations) is transmitted downward. This information can be transferred from one level to another up to the working performers.

Since subordinates are united in working groups, the manager's communications with them are an important component for achieving management effectiveness. Participation in the exchange of information of each member of the working group allows you to develop a more correct relationship between the group and the leader, and the leader - to more actively involve subordinates in the affairs of the organization.

Communications with informal groups also play a certain role. Often the opinions formed in informal groups and reaching leaders through informal channels make it possible to take more right decisions or preempt conflict situations

Management methods

A management method is a set of techniques and ways of influencing a managed object in order to achieve the goals set by the organization.

Solving this or that problem of management, methods serve the purposes practical management, providing at its disposal a system of rules, techniques and approaches that reduce the time and other resources spent on setting and achieving goals. The management methods discussed below are applied to labor collectives in general and to individual employees in particular. Therefore, they should be interpreted as a means of managerial influence on labor collectives and people.

There are economic, organizational-legal and socio-psychological methods of management.

Economic management methods are understood as a set of means and tools that purposefully influence the creation of favorable economic conditions for the operation and development of enterprises.

Economic methods of management include: profit, profitability, financing, lending, pricing policy, investment, financial incentives, increasing labor productivity, improving technology and organization of production, saving material resources, rational personnel policy.

Based foreign experience management, it seems appropriate to evaluate the work of enterprises on the basis of commercial calculation, which synthesizes both management functions and economic levers and tools and is aimed at comparing costs and results and ensuring the profitability of production. The economic mechanism for the functioning and development of enterprises involves the use of the method of commercial calculation based on economic policy and goals of the enterprise, in particular in the field of ensuring the profitability of production and marketing; distribution of capital investments; financing and lending; improving the quality of products; technological discipline; logistics; implementation new technology; personnel policy, etc. The adoption of centralized decisions on these issues is combined with differentiated approach to individual divisions, depending on the nature and content of their activities and the degree of participation in the overall production and marketing activities of the enterprise.

Along with economic methods of management, an important place in management is occupied by organizational and legal methods of management.

Organizational and legal methods of management involve:

* the presence of a clear division of labor and competence (rights and duties) between various bodies, departments, as well as officials;

* the use of administrative power within the framework of legal and moral and ethical standards for solving economic problems;

* rational selection and placement of personnel, taking into account business and personal qualities workers.

An important feature of the division of labor of administrative bodies is that they build their activities on a functional basis, that is, they are engaged in a precisely defined business.

Organizational work aimed at the implementation of the adopted decisions includes: selection and placement of personnel; setting specific tasks for each performer; definition of their functions, rights, responsibilities; necessary training of employees; planning and organization of their work; coordination of work in time and space; execution control. For the effective implementation of these procedures within the framework of the functions of the organization, a set of special methods and methods for their implementation is required. These organizational instruments of influence are designed to ensure clarity, discipline, and the effectiveness of the work of the administrative apparatus and to support necessary order in the work of the enterprise. The methods of organizational influence are very diverse in their composition, since they are aimed at the formation, regulation and development of the production system and management systems,

A significant role in the management system belongs to socio-psychological methods of management. The need for them is due to the essence of the very concept of management as the coordination of people's activities in the production process. Management largely depends not only on objective, but also on subjective factors, in particular socio-psychological ones. The purpose of socio-psychological methods of management is to create a situation in the production team that would orient each employee to the disclosure of all their potential and thereby contribute to an increase in production efficiency. Socio-psychological management methods involve the study of socio-psychological working conditions in production teams, their influence on the state of the individual, and through it - on the results of production activities.

The performance of production teams (and the individual) largely depends on the composition of the team, the psychological atmosphere created in it, the degree to which the needs of workers are met, and the relationship between managers and subordinates. Socio-psychological methods of management are used in solving the following problems:

* selection and placement of personnel (study of attractiveness labor processes within various professions; increasing the prestige of individual professions, the effect of naming professions; identification of individual abilities of employees and determination of professional suitability for certain types work at the enterprise; development of methods for professional selection and evaluation of personnel);

* the formation of the production team and its development (the study of the psychological compatibility of people in the primary labor collectives, the formation of production teams, departments, sections, etc.);

* regulation of interpersonal relations in the production team (studying the behavior of an employee in a work team; identifying the causes of conflict situations in the primary work team, between managers and subordinates, between managers various levels management, etc.);

Increasing the effectiveness of individual and collective incentives for employees (the dynamics of the needs and interests of members of the labor collective; development various forms individual and collective incentives for employees of the enterprise, measures to improve the socio-psychological validity of the system of individual and collective material incentives for employees);

* increasing the effectiveness of educational work in the team (education of a conscious attitude to work, the formation of a sense of ownership among employees in the affairs of the enterprise, a sense of their place in production, a sense of the owner, a creative attitude to work);

* strengthening labor discipline(identification of the causes of violations, development of measures to prevent violations of discipline);

* rationalization of labor processes of production and management personnel (fatigue reduction, study of the causes of industrial injuries, occupational diseases).

Management methods should not be opposed in solving specific production situations.

The greatest effect can be achieved only with the integrated use of economic, organizational, legal and socio-psychological methods of management.

14. Information resources, quality and efficiency of management.

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Enterprise as the main subject of business law. The enterprise as a subject and object of entrepreneurial activity

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