Enterprises as the main business entities. Enterprise as a business entity and property complex

20.09.2019

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MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

NATIONAL TECHNICAL UNIVERSITY

"KHARKIV POLYTECHNICAL INSTITUTE"

Faculty of Informatics and Management

Department of Economic Cybernetics and Marketing Management

in the discipline "Enterprise Economics"

Enterprise as subject and object entrepreneurial activity

Kharkiv 2009

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

2 Entrepreneurship as an independent, initiative activity of citizens and their associations

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

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.

From how productive enterprises are, what their financial condition depend on the efficiency of the entire economy and the industrial power of the state. 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.

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

Company is a legal entity (organization, firm, concern) that meets certain criteria established by the legislation of the country. Among the signs legal entity include: the presence of their 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 citizens of the country;

development of medicine, education and culture;

solving the problem of employment and many other social problems.

This role businesses will only perform if they are operating 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;

the structure of production;

· the capacity of the production potential (the size of the enterprise);

· by organizational and legal differences, etc.

Until recently, one of the main ones was considered to be sectoral differences in output. 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, many profiling, 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 industry. chemical, textile and metallurgical industries, 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, smelted in blast furnaces cast iron (along with its sale to the side) is used own enterprise where it is smelted into steel ingots. Some steel ingots are sold to consumers as finished products, and some are further processed into rolled steel at 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.

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 property (see Fig. 1.1).

The most large group enterprises - business partnerships and companies.

Business partnerships and companies - commercial organizations with the authorized (share) capital divided into shares (contributions) of the 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 whose participants, 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 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.

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 founding 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.

open joint-stock company- 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 its predominant participation in its authorized capital, or in accordance with a concluded agreement, has the ability to determine decisions made by such a company.

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

Rice. 1. Classification of enterprises by institutional differences

A production cooperative (artel) is 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, household service, provision of other services), based on their personal labor and other participation and the association of 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 economic management is created by decision of the authorized government agency or body local government. The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise.

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 interconnected and are inconceivable without each other. The shortest and most succinct definition of a market economy is simply: "The economy of free enterprise."

2 Entrepreneurship as an independent, initiative activity of citizens and their associations

To date, there is no generally accepted definition of entrepreneurship in the world. The American scientist, Professor Robert Hisrich defines “entrepreneurship as the process of creating something new that has value, and an entrepreneur as a person who spends all the necessary time and effort on it, takes all the financial, psychological and social risk, receiving in reward money and satisfaction achieved. In the American educational and scientific literature, many other definitions are given that characterize entrepreneurship and entrepreneur from economic, political economy, psychological, managerial and other points of view.

English professor Alan Hosking states: “A sole trader is a person who conducts business at his own expense, personally manages the business and is personally responsible for providing necessary funds makes decisions independently. His remuneration is the profit made as a result of entrepreneurial activity and the feeling of satisfaction that he experiences from engaging in free enterprise. But along with this, he must assume the entire risk of losses in the event of bankruptcy of his enterprise.

Entrepreneurship- this is a special kind of economic activity (by which we mean expedient activity aimed at making a profit), which is based on independent initiative, responsibility and innovative entrepreneurial idea.

Economic activity is a form of participation of an individual in life. activities of social production and a way to obtain financial resources to provide for himself and his family members. This form of participation of the individual in social production is one social functional duty or a combination of them when acting as:

the owner of any objects, real estate, etc., bringing him a constant and guaranteed income (the owner of an enterprise or a house for rent, etc.);

a hired worker who sells his labor power (a turner at a factory, a teacher at a school, etc.);

an individual producer (a "free" artist who lives on income from the sale of his works, or a driver who uses a car as a taxi and lives on income from such activities, etc.);

state or municipal employee;

manager (manager of another company);

pensioner (passive form of participation in social production as a result of past activity);

pupil or student (as preparatory stage to participate in the future industrial production in any particular form);

unemployed (as a forced form of non-participation or suspension of participation in social production);

engaged in defense and security activities (army, police, state security);

involved in economically criminal activity (racketeering, theft, etc.).

Entrepreneurship acts as a special type of economic activity, because it First stage associated, as a rule, only with the idea - the result of mental activity, subsequently taking a materialized form.

Entrepreneurship is characterized by the obligatory presence of an innovative moment - whether it is the production of a new product, a change in the profile of activity or the foundation of a new enterprise. New system production management, quality management, the introduction of new methods of organizing production or new technologies - these are also innovative moments.

Business entities (entrepreneurs) can be:

1. Citizens of this state and other states not limited by law in legal capacity or capacity.

2. Legal entities of all forms of ownership established by law.

3. The main subject of entrepreneurial activity is the entrepreneur. However, the entrepreneur is not the only entity; in any case, he is forced to interact with the consumer as his main counterparty, as well as with the state, which in different situations can act as a helper or adversary. Both the consumer and the state also belong to the category of subjects of entrepreneurial activity, as well as an employee (unless, of course, the entrepreneur does not work alone), and business partners (if production is not isolated from public relations character).

With all the variety of forms of entrepreneurship, there are key provisions that apply in almost all areas of commercial activity and for different firms, but are necessary in order to prepare in a timely manner and circumvent potential difficulties and dangers, thereby reducing the risk in achieving your goals.

An important task is the problem of attracting investments, including foreign ones, to existing and developing enterprises. To do this, it is necessary to argue and justify the design of projects (proposals) that require investment, to draw up a business plan.

In a market economy, a business plan is a work ochim tool used in all areas of business. The business plan describes the process of the company's functioning, shows how its leaders are going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-designed business plan helps the company grow, gain new positions in the market where it operates, long-term plans of its development.

Entrepreneurship as special form economic activity can be carried out both in the public and in the private sector of the economy. In accordance with this, there are: a) state entrepreneurship; b) private enterprise.

State entrepreneurship is a form of economic activity on behalf of an enterprise established by: a) government bodies that are authorized (in accordance with applicable law) to manage state property (state enterprise), or b) local governments ( municipal enterprise). The ownership of such enterprises is a form of separation of a part of state or municipal property, a part budget funds, other sources. An important characteristic of such enterprises is the fact that they are liable for their obligations only with the property they own (neither the state is liable for their obligations, nor they themselves are liable for the obligations of the state).

Private enterprise is a form of economic activity. on behalf of an enterprise (if it is registered as such) or an entrepreneur (if such activity is carried out without hiring work force, in the form of individual labor activity).

Of course, each of these types - state and private enterprise - has its own features, but the basic principles of their implementation are largely the same. In both cases, the implementation of such activities involves initiative, responsibility, innovative approach, the desire to maximize profits. The typology of both types of entrepreneurship is similar.

Entrepreneurship as a form of initiative activity aimed at making profit (entrepreneurial income) involves:

1) the implementation of direct productive functions, i.e., the production of goods (products) or the provision of services (for example, a machine-building company, a travel company, an engineering company or a design bureau);

2) the implementation of intermediary functions, i.e. the provision of services related to the promotion of goods on the market and its transfer in the proper (publicly acceptable) form from the direct producer of such goods to its consumer.

Intermediary entrepreneurial activity, its presence and complication to reasonable limits leads to:

1) to increase the productivity of labor of direct producers of goods on the basis of deepening specialization;

2) to accelerate the rate of turnover (circulation) of capital;

3) to the saturation of commodity markets to the objectively required size and the functioning of direct commodity producers in accordance with the interests of end consumers (since the intermediary specializes mainly in studying consumer demand and ordering or purchasing only those products for which he has already identified consumer interest; any product produced by a direct commodity producer , he will not buy).

Entrepreneurial activity associated with the direct production of goods can be:

1) traditionalist character (traditionalist entrepreneurship),

2) innovative nature (innovative entrepreneurial activity, innovative entrepreneurship).

Entrepreneurship in the field of direct production of goods can, t Thus, focus on the production and supply to the market of traditional or innovative products. The practice of entrepreneurial activity in any of its forms includes innovation process. The above division of types of entrepreneurial activity is based on the belief that the production and supply to the market of traditional goods is also carried out using some new methods or techniques related to the organization of production, technical elements production or changes in the quality characteristics of the goods produced.

The logic of entrepreneurial activity of a direct producer of goods is that instead of turning to studying the market and the market situation, he can get an expert assessment of an entrepreneurial idea by contacting an intermediary. For this reason, trusting partnerships are most often established between these two subjects of production relations, based on the mutual transfer of the required information, because each of them is aware that achieving the goal (obtaining entrepreneurial income) largely depends on such mutual actions of them.

So, the type of entrepreneurial activity is determined mainly by the place that the entrepreneur occupies in the process of satisfying consumer interest.

The condition for the existence of a market economy in general is the presence of a commodity producer on the market.

The main difference between a commodity producer is the form of ownership, which is the fundamental principle of any enterprise:

· private;

state;

· collective;

foreign.

They reflect the internal organizational specifics of the enterprise, and this distinguishes enterprises from one another in terms of the forms of capital ownership, distribution and use of income and financial result - profit.

Ownership relations distinguish enterprises:

collective ( various forms partnerships);

joint-stock companies;

rental companies;

· diverse participation of owners' money in the creation and formation of capital (responsibility is distributed differently).

There exist and complement each other various enterprises that are in relative omissions competition. This ensures competition in increasing the efficiency of production, saving the cost of living and materialized labor.

The owner of the enterprise, at his own discretion, may own, use and dispose of all property belonging to him, may transfer his powers to another person. Use property as collateral. Take any action with respect to your property that does not contradict the law.

Entrepreneurial activity is carried out by the owner himself or by the entity managing his property.

The owner of the property decides to limit or not to limit the rights of ownership and management when transferring it to another person.

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Structure 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 national economic system- an increase in the level of unemployment, inflation, a crisis of overproduction, i.e., a violation of market conditions, 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.

Main building blocks 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 natural person. 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 individual entrepreneur carries out activities subject to licensing, he is required to 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 can only be created in the form state enterprise, business 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, public association, joint-stock company, 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 the general regulation on 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.

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.

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 incomplete 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) is a commercial organization whose authorized capital 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. General scheme management of JSC is defined by the law "On joint-stock companies" and is presented in fig. 3.

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

An enterprise is a business entity that, at its own risk, carries out independent activities aimed at systematically extracting profit from the use of property, the sale of goods, the performance of work or the provision of services, and which is registered in this capacity in the manner prescribed by law. Entrepreneurial activity - involves the production and sale of such a volume of marketable products in which the enterprise receives the greatest economic benefit from the traces, but the volume of production and the volume of attracted resources yavl. A consequence of the prevailing demand for the goods being sold.

Business entities: -citizens of the Russian Federation and other states; -citizens of other states and stateless persons; - association of citizens.

In this case, the enterprise e acts as an object of entrepreneurial activity, through which the entrepreneur makes a profit.

2. Organizational and legal forms of activity of enterprises . General partnership- the participants of which (general partners), 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. Acts on the basis of the constituent agreement, which contains: the name, location, size and procedure for changing the shares of comrades in the share capital, the size, composition, terms, and procedure for contributing the shares of each of the participants in the share capital, the responsibility of the parties. The decision is made by the majority of participants. Profits and losses are distributed among the partners in proportion to the shares. A participant in a full partnership has the right to withdraw from it by declaring his refusal to participate in the partnership. Also, participants have the right to demand the exclusion of one of the comrades in a judicial proceeding if he does not comply with the rules.

The name of the partnership must contain either the names (named) of all its participants and the word “general partnership”, or the name of one or more participants with the addition of the words “and company”, “general partnership”.

Faith partnership: in which, along with general partners, there are one or more partners who bear the risk of loss, in proportion to their contributions, but do not take part in entrepreneurial activities.

The business name of a limited partnership must contain either the names of all general partners, or the words "limited partnership" or "limited partnership", or the name of at least one general partnership with the addition of the words "and company".

It operates on the basis of a memorandum of association signed by all general partners.

OOO- a company founded by one or more persons, the authorized capital is divided into shares in accordance with the constituent documents. LLC participants bear the risk of losses within the limits of their contributions

It is created on the basis of the constituent agreement and the charter confirmed by the founders.

The authorized capital of an LLC consists of the value of the contributions of its participants, and must be paid in half upon registration of the LLC, the second half - during the current period. The first year of the LLC

The supreme body of an LLC is a meeting of its members

Additional Liability Company- participants are liable for the obligations of the company in proportion to their contributions; in the event of bankruptcy of one of the participants in the company, liability for the obligations of the company is distributed among its participants.

Title must contain "With Additional Responsibility"

Production cooperative (artel) - Voluntary association of citizens for a joint production or other household. Activities based on their personal labor or other participation and on the consolidation of property shares. Legal entities may also participate. faces. will establish. charter document. The number of members of the cooperative must be at least five. The name must contain the words "production cooperative or artel". They are liable according to their shares. By the time of registration, a member of the cooperative must pay at least 10% of his share contribution, and the balance in tech. of the year. The supreme body is the general meeting of its members. The executive body is the board and its chairman.

Unitary enterprises - recognized by the state or municipal. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner.:

State Unitary Enterprise on the right of economic management - Establish. Charter document

GUP on the right of operational management - (federal state enterprise) - will establish. dokum - charter, in the name the word state is obligatory,

OJSC - a company is recognized, the authorized capital of which is divided into a certain number of shares, the shareholders are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares.

JSC, whose participants can alienate their shares without the consent of other shareholders, is recognized as an Open JSC

AO, whose shares are distributed only among its founders or other predetermined circle of persons, is recognized as a closed joint-stock company.

An enterprise is an independent economic entity that uses resources to produce products.

General signs enterprises: -production and technical unity (common technology and production processes),

Organizational unity is the presence of an internal structure and governing bodies,

Economic unity is the commonality of the financial results of the enterprise.

Enterprise classification:

1. By form of ownership: state, municipal, private, public and religious, mixed.

2. By organizational and legal forms: commercial (business partnerships, business companies, production cooperatives and unitary enterprises) and non-commercial (share and other funds, state budgetary institutions).

3. By size: large, medium and small.

4. By economic purpose: manufactured products, means of production and consumer goods.

5. By degree of specialization: special, universal and diversified.

6. By type of production: mass, serial and single types.

Entrepreneurship is an independent initiative activity aimed at making a profit.

Business forms:

1. Sole proprietorship or small business is a form in which the owner is one person or family who receives all the income and bears the risk from the business.

2. Partnership or medium business is an association of 2 or more persons as co-owners of a business.

3. A large corporate business is a form in which each entrepreneur is a co-owner of the business, while he owns only a part of the total capital.

Types of entrepreneurial activity:

1. Industrial entrepreneurship - gives the most stable income.

2. Commercial entrepreneurship is trade and exchange operations for the purchase, sale and resale of goods and services.

3. Financial entrepreneurship is the activity of commercial banks, audit firms and insurance companies - this is a kind of commercial entrepreneurship, where the object of sale and purchase is money, currency, securities.

Problems Russian enterprises

The activities of enterprises in Russia are influenced by several factors at once. They can be divided into two groups: factors of the internal environment, due to the characteristics of the enterprise, and factors external environment.

Under the internal environment of the enterprise is understood the totality of all internal factors that determine the processes of its life. Numerous studies confirm the dependence of the internal environment on external conditions.

The external environment implies a set of factors external to a given enterprise, the change in the values of which significantly affects its condition and performance.

The external environment for enterprises is important:

1. as a source of resources;

2. as a consumer of the results of the enterprise and a place of public recognition and evaluation of these results;

3. as a factor that determines the behavior, mode of action of the enterprise, reflected in the setting of goals and the implementation of certain strategies.

Environmental factors are divided into two groups. The first is those that create threats, risks for the activities of the enterprise; the second - forming conditions, opportunities for their development. Defining the strategy for the development of the enterprise, managers tend to choose a course of action that will maximize opportunities and eliminate risks.

In addition to negative changes in the external environment, the internal environment of the enterprise, which largely depends on the size of the small enterprise, also affects the increase in uncertainty and the degree of risks in the activities of small enterprises. Internal environment small business, as well as external, has a number of differences, for example:

In ways of division of labor;

placement of personnel;

Distribution of rights and responsibilities;

Carrying out a marketing policy;

Establishment of financial flows at the enterprise;

Getting information, etc.

Business entities can be:

Capable individuals,

Legal entities - commercial organizations,

Foreign citizens, stateless persons,

Foreign organizations.

Non-Profit Organizations, performing spoi statutory provisions may engage in business activities.

Business entities include:

manufacturing business,

Trade,

Financial - credit.

The purpose of the enterprise is the desired state that can be achieved by the coordinated efforts of all employees in a given period of time.

Production structure enterprises - this is a set of production units of the enterprise (workshops, services) included in its composition and forms of relations between them. The production structure depends on the type of products and their range, the type of production and forms of its specialization, on the characteristics of technological processes.

2. OPF of Russian pr-th: a comparative analysis. Economic partnerships and companies; production cooperatives; joint-stock companies; unitary enterprises. Comparative analysis organizational and legal forms of Russian enterprises.

Commercial prospects in Russia: 1) Farms. partnerships : *full- org-ii, participants cat. acc. with a conclusion m / d they are engaged in a contract. deya-tew on behalf of the partnership, and are responsible for its obligations, belonging. their property; this form is most responsible; * limited (on faith)- partnerships, in the cat. along with general partners, there is one or more members of limited partners, a cat. bear the risk of losses associated with the action of the partnership within the limits of the contributions made by them and do not take part in the implementation of the commodity undertaking. activities; 2) Household. Society : *OOO – Society established. 1 or more founders, UK cat. divided into shares of ODA sizes; participants did not answer. on the obligations of the islands and bear the risk of losses only within the limits of the contributions made by them [it is allowed to issue bonds in the amount of the Criminal Code, free. exit of participants from the community]; *volume with add. otvetsven-tyu - this is about-in institutions. 1 or more persons about-va, UK cat. divided into shares defined. legal dock-mi sizes; at the same time, the participants in the society jointly and severally bear the responsibility for its obligations in the same multiple for all to st of their contributions; main the debtor is always yavl. ob-in, but if the assets of the ob-va will not be enough to cover the debts, then the rest of the debt will be accepted. on themselves by the founders in the amount of a multiple of their contributions; * JSC : JSC (corporation) - Society of the Criminal Code cat. divided into def. number of shares; the participants are not liable for its obligations and bear the risk of losses associated. with deya-tew about-va within st, belonging. im shares: # privileged. – no more than 25%, no participation. in control-ii, give the right to receive. guaranteed income; # simple - give the right to participate in the exercise, does not give the right to receive. guaranteed dividends; Joint-Stock Company - about-in, shares a cat. distribution among def. circle of persons do not have the right to conduct OTK. subscription, the number of participants is limited, the number of shareholders is not more than 50 people; 3) Production cooperatives - voluntary. an association of citizens on the basis of membership for the implementation of household activities, created. based on the pooling of share contributions; Mandatory personal labor participation, number of d/b not less than 5 people; 4) Unitary pr-e - commercial org-ia not endowed with the right of ownership to fixed. behind her own-com (government body, federal government) property; property is indivisible and belongs to the state. Association types : *concern - a form of association, allowing. use opportunities for large-scale production, cat. is created on the basis of large state projects; * consortium - a temporary voluntary association formed to solve specific problems (any innovative projects); * cartel - association, based on a cat. there is an agreement on quoting V pr-va, selling prices, terms of sale and delimitation of sales R-s; * syndicate - association presupposing. centralized supply and marketing of members of the syndicate; it allows you to eliminate competition at the stage of procurement of raw materials and marketing T; * trust - a form of association, with a cat. pr-e completely loses its legal, commercial, production. self-sufficient and subject to a single control; * financially -industry . Group - the union of banking and industrial capital, with the aim of providing. financial stability.

The enterprise occupies a central place 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;

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.

The largest group of enterprises is 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.

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. An open society annually publishes an annual report, a balance sheet, and a profit and loss statement for public information.

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. Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient, the 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."

Enterprises as the main business entities. Enterprise as a business entity and property complex

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