Classification of firms by industry. Signs of classification of enterprises
The most common are classifications by form of ownership, size, nature of activity, industry affiliation, dominant factor of production, legal status.
According to the legal status (organizational and legal forms) in Russia, the following types of enterprises are distinguished according to Civil Code Russian Federation:
· individual entrepreneurs
business partnerships and companies;
production cooperatives;
State and municipal unitary enterprises;
· non-profit organizations (including consumer cooperatives, public and religious organizations and associations, foundations, etc.).
According to the form of ownership, enterprises are divided into:
private, which can exist either as completely independent, independent firms, or in the form of monopolistic associations and their constituent parts. Private firms can also include those firms in which the state has a share of the capital (but not predominant);
state, which is understood as both purely state, in which capital and management are wholly owned by the state, and mixed, where the state owns for the most part capital or plays a decisive role in management. · Mixed enterprises sometimes occupy a significant place in the economic life of the country. For example, in Russia in the late 90s. the state retains a stake in many privatized enterprises (a quarter of all employees work at these enterprises).
By ownership of capital. They can be national, foreign and joint.
By size enterprises are divided into small, medium and large, based on two main parameters: the number of employees and the volume of production (sales).
Small enterprises usually predominate in number (in Russia they account for about 1/2 of the total number of enterprises).
By enterprise size are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (rarely up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following can be used indicators: the number of employees, the cost of output, the cost of fixed assets.
AT different countries ah different definitions of a small business. According to the Law "On State Support for Small Business in the Russian Federation" dated June 14, 1995, in our country, these include those enterprises where the average number of employees does not exceed 30 people - in retail and consumer services, 50 people - in wholesale trade, 60 people - in the scientific and technical sphere, agriculture and 100 people - in transport, construction and industry. In other industries and in the implementation of other activities - 50 people.
Classification of enterprises according to the dominant factor production distinguishes labor-intensive, capital-intensive, material-intensive, knowledge-intensive enterprises.
knowledge-intensive included aerospace, computer, medical, complex chemical technologies, electronic communications, pharmacology, scientific instrumentation, electronic engineering; in the second - shipbuilding, technologies of elastic materials, land transport, production and processing of glass and stone, non-ferrous metals and alloys; in the third - technologies of oil refining, ferrous metallurgy, light woodworking and paper industries.
capital intensity- an indicator characterizing the ratio of fixed capital to products (services) produced in the corresponding period. A capital-intensive industry would be one that uses a large amount of long-life equipment in relation to output. Examples of such industries would be mining, oil, chemicals, paper industries. The industries with low capital intensity include light, leather, furniture, etc. Capital-intensive industries predominate in highly developed countries; in developing countries, they can be found among export industries.
indicators energy intensity industries can serve as the share of fuel and energy costs in the cost finished products, unit costs fuel and energy for its production.
indicators laboriousness industries are the costs (in man-hours) per unit of output, the number of output per worker, the share wages in the cost of production, etc. (engineering, mining and coal industry.
An important feature of the classification of enterprises is their trawl affiliation. This classification is based on differences in manufactured products according to their purpose, methods of production and nature of consumption.
According to this classification companies are divided into: industrial, agricultural, transport, trade, communications, construction, banking, insurance, scientific and technical enterprises, etc.
Industry traditionally divided into two large industry groups: mining and processing industry. In its turn, processing industry is divided into chemical, light, food, heavy industries, etc.
By area (nature) of activity subdivided into industrial and non-industrial enterprises. Assumes their division into producing material goods and services.
By scale of business enterprises can be divided into: individual enterprises and collective enterprises.
Hours of operation throughout the year subdivided into year-round enterprises, seasonal enterprises.
Home > LectureLECTURE 2. Types, forms, classification of enterprises
1. The concept of a legal entity, entrepreneurship
2. Organizational and legal forms of firms in the Russian Federation. Their advantages and disadvantages.
3. Business combinations
The main economic structural unit in a market economy is the enterprise. It is the enterprise that is the main producer of goods and services, the main market entity that enters into various economic relations with other entities.
Entrepreneurial activity (entrepreneurship) is an initiative independent activity of legal entities or citizens aimed at making a profit.
Business entities in Russia can be:
Citizens of the Russian Federation;
Citizens of foreign countries;
Association of citizens (collective entrepreneurs). The status of an entrepreneur is acquired after state registration legal or natural person. Entrepreneurial activity cannot be carried out without registration.
The rights, obligations, responsibilities and guarantees of entrepreneurs are regulated by national legislation.
Entrepreneurial activity can be carried out with or without the formation of a legal entity. Entrepreneurial activity without the formation of a legal entity is carried out by a citizen - an individual entrepreneur who has passed state registration.
The concept of a legal entity
Entity - an organization that has separate property in ownership, economic management or operational management, is liable for its obligations with this property, can acquire or exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and answer in court. A legal entity is characterized by the following main features:
Property isolation, i.e. availability of an independent balance sheet for commercial organizations or an independent estimate for non-profit organizations.
Independent property liability, i.e. liability for its obligations, separate property;
Independent performance in civil circulation on one’s own behalf, the ability to conclude civil law contracts (purchase and sale, supply, transportation, loan, lease, contract, etc.)
Organizational unity, i.e. the presence of an appropriate stable structure, enshrined in the constituent documents.
Entrepreneurship and business
The concept of "business" is closely related to the concept of "entrepreneurship". Business(business, commercial activity) - the performance of commercial operations for the production, exchange, sale of goods and services, the result of which may be profit or loss. Business is a broader concept than entrepreneurial activity, since business is the performance of any, including one-time, commercial transactions in any field of activity. Here lies the main difference between these concepts: if entrepreneurship is always “formalized” and acts in the form of entrepreneurial structures, then non-entrepreneurial organizations and institutions that occasionally make commercial transactions in commodity or monetary form can also be business entities.
Company
The main form of business organization is the enterprise.
Enterprises - economic agents or persons operating in a market economy, engaged in the production, sale of goods and services in order to make a profit and maximize it.
Production in a market economy refers to any type of activity that generates income, regardless of whether they occur in the material production or in the service industry.
Enterprise types
For a deeper study of entrepreneurial activity, enterprises are usually classified by type and nature. economic activity, forms of ownership, ownership of capital and control over it, legal status and other signs.
Classification by type and nature of activity
First of all, enterprises differ from each other by industry. They are subdivided into industrial and non-industrial enterprises, and then into smaller subdivisions (industrial, agricultural, credit and financial, transport, etc.).
Trade enterprises engaged in the implementation of operations for the purchase and sale of goods.
Freight forwarding companies specialize in carrying out operations for the delivery of goods to the buyer, fulfilling orders from industrial, commercial and other firms. The functions of these enterprises are very diverse.
Further, based on the type or type of products or services produced by an enterprise, it is possible to single out industry-specific and sub-industry types of enterprises (for example, automotive, coal mining, insurance, etc.).
Classification by enterprise size
One of the most important characteristics of an enterprise is its size, which is determined primarily by the number of (employed) workers. As a rule, on this basis, enterprises are subdivided as follows: small - up to 50 employees; medium - from 50 to 500 (sometimes - up to 300); large - over 500, including especially large - over 1000 employees. Determining the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, assets, profits, etc.
The size of enterprises is closely related to their industry affiliation.
In general, the leading role in the national economy, despite their relatively small number, is played by large enterprises. The main number of enterprises is represented by small and medium-sized enterprises.
Russian economy characterized by a still low share of small and medium-sized private entrepreneurship.
Building a network of small businesses is necessary condition the formation of an economic environment conducive to the emergence of competition between producers, the development of market relations, counteracting monopoly in production and other areas of activity. Small businesses are able to quickly respond to changes in consumer demand, they are the most susceptible to technical innovations, provide quick payback costs. In the most developed countries of the world, small businesses account for 50-70% of the increase in the number of jobs.
On May 12, 1995, the State Duma of the Russian Federation adopted the federal law on state support of small business in the Russian Federation.
The Law states: “Small business entities are understood as commercial organizations, in authorized capital which the share of participation of the Russian Federation, subjects of the Russian Federation, public organizations, religious organizations, charitable and other bodies does not exceed 25%, the share owned by one or more persons who are not small businesses does not exceed 25%.
As can be seen from this rule, mandatory requirement to small enterprises is the limited possibility of participation of other legal entities in the authorized capital of small enterprises. Another indispensable condition for classifying enterprises as small is the establishment of the maximum average number of employees: in industry, construction, transport - 100 people; in agriculture, in the scientific and technical sphere - 60 people; in wholesale trade - 50 people; in retail trade and consumer services - 30 people; in other industries and in the implementation of other activities - 50 people.
There are about 900 thousand small enterprises in the country.
Directions and measures to improve the efficiency of use public funds allocated for the development of small business are formulated in the Federal Law on State Support for Small Business in the Russian Federation:
Taxation of small businesses;
The right of small business entities to apply accelerated depreciation of fixed production assets with the allocation of costs to production costs in an amount that is two times higher than the norms established for the corresponding types of fixed assets.
Lending to small businesses, carried out on preferential terms with compensation for the difference credit organizations at the expense of small business support funds.
Establishment of mutual lending societies for small businesses to accumulate temporarily free Money participants of these societies in order to implement and develop a system of mutual financial assistance.
Insurance of small businesses on preferential terms for insurance organizations with the possibility of compensating for lost profits from the relevant small business support fund;
Reservation for small businesses of a certain share of orders for production and supply certain types products and goods (services) for state needs.
Creation of a network of technology parks, leasing companies, business incubators, production and technology centers and other infrastructure facilities created to support small businesses, etc.
Classification by form of ownership
The form of ownership underlies the legal status of the enterprise. According to the forms of ownership, private, state, municipal, cooperative and other enterprises are distinguished.
In all countries with market economy most enterprises are privately owned.
Private enterprises can exist in the form of independent independent companies or in the form of associations created both on the basis of a participation system and on the basis of agreements between the participants in the association.
State enterprises along with private firms act as contractors in economic turnover. Under the state enterprises are understood as purely state, and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all share capital obtained as a result of nationalization or newly created.
State industrial firms occupy a fairly strong position in the production of different countries. Their share in industrial output fluctuates between 20-25% in individual countries. Most of the state-owned enterprises are concentrated in the extractive industries.
Classification by ownership of capital
By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.
National name the enterprises whose capital belongs to the entrepreneurs of their country.
Foreign called enterprises, the capital of which belongs to foreign entrepreneurs, fully or in a certain part providing their control.
Foreign enterprises are formed either through the creation of a joint-stock company or through the purchase of controlling stakes in local firms, leading to the emergence of foreign control.
mixed capital refers to enterprises whose capital belongs to entrepreneurs from two or more countries.
Mixed enterprises - this is one of the varieties of international interweaving of capital. Enterprises with mixed capital are called joint ventures in cases where the purpose of their creation is the implementation of joint entrepreneurial activities. Forms of mixed capital companies are very diverse. Most often in the form of mixed companies are created international associations: cartels, syndicates, trusts, concerns.
AT modern conditions the largest industrial firms are focusing on the creation of joint production enterprises, as well as enterprises for the implementation of scientific and technical cooperation, including the joint use of patents and licenses, as well as the implementation of agreements on cooperation and specialization of production. Joint ventures are especially numerous in new and rapidly growing industries requiring huge one-time investments - in oil refining, petrochemicals, chemical industry, production of plastics, synthetic rubber, aluminum, nuclear power.
Classification by organizational and legal forms
The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises - legal entities and defines the rights of citizens - individuals.
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 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 activities, 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 contributor participants 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. Society with limited liability established by one or more persons of the company, the authorized capital of which is divided into shares, certain 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, to the extent of 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 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 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.
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, consumer services, provision of other services) based on their personal labor and other participation and association its members (participants) of property share contributions. Founding document production cooperative- charter.
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 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.
3. Business combinations
In practice, types of associations have developed that differ depending on the goals of the association, the nature of economic relations between their participants, and the degree of independence of the enterprises included in the association. These are cartels, syndicates, pools, trusts, concerns, industrial holdings, financial groups.
Cartel is an association, as a rule, of enterprises of the same industry, involving joint commercial activities, i.e. regulation of sales with the help of established quotas, commodity prices, terms of sale. The cartel is characterized by the presence of the following features:
The contractual nature of the association;
Preservation of the ownership right of cartel participants to their enterprises and the economic, financial and legal independence provided by this;
Team work for the sale of products that can be distributed, albeit to a limited extent, to their production.
Syndicate - a kind of cartel agreement that involves the sale of the products of its participants through a single marketing body created in the form of a joint-stock company or a limited liability company. The members of the syndicate, like the cartel, retain their legal and commercial independence, and sometimes their own sales network, which is closely connected with the syndicate sales office or company.
Pools also belong to cartel-type associations. pool An association of entrepreneurs is called an association of entrepreneurs, providing for a special procedure for distributing the profits of its participants. The profits of the pool participants enter the “common pot”, and then are distributed among them in a predetermined proportion.
Trust is an association in which various enterprises, previously owned by different entrepreneurs, merge into a single production complex losing its legal and economic independence. In a trust, all aspects of the economic activity of enterprises are united, and not just one side, as in a cartel or syndicate. The trust form is convenient for organizing combined production, i.e. association in one company of enterprises of different industries, either representing successive stages of processing raw materials, or playing an auxiliary role one in relation to the other.
Concern- is an association of independent enterprises connected through a system of participation, personal unions, patent-licensing agreements, financing, close industrial cooperation.
A concern is usually an association of a production nature, which includes enterprises from different industries, depending on which concerns are in the nature of "vertical" or "horizontal" associations. Vertical association covers enterprises of various industries, manufacturing process which are interconnected (for example, mining, metallurgical and machine-building). Horizontal associations cover enterprises of different industries that are not related to each other.
Holding is a "holding" (parent, head) company, which, having a controlling stake in enterprises united in a single structure, ensures their management and control over their activities.
Holding structures are multifactorial complex formations that ensure the consistent integration of production and capital resources, the creation of large-scale differentiated industries focused on the development and implementation of the latest technical solutions, and the implementation of various investment programs.
4. Financial and industrial groups
The economy of any country is dominated by large economic complexes, represented by powerful industrial companies, which are often called financial and industrial groups(FIG).
FIG is an economic association of enterprises, institutions, organizations, credit and financial institutions and investment institutions, created with the aim of conducting joint coordinated activities.
PPG includes a stable grouping various enterprises: industrial, trade, financial, including banking, insurance, investment institutions. In other words, FIG is a financial-industrial-trade complex, the constituent parts of which interact in order to achieve common strategic goals. In FIGs, relations of interdependence, division of labor and its cooperation are developing.
The most significant characteristics of FPG include the following:
1) integration of the links included in them not only through the pooling of financial resources and capital, but also through a common managerial, pricing, technical, personnel policy;
2) availability overall strategy;
3) voluntary participation and preservation of the legal independence of participants;
4) the structure of FIGs allows solving many issues (including security-related problems) at a lower cost than on others large enterprises and in associations.
FIGs can arise on the basis of the largest industrial or trading companies, the influence and power of which provide them with access to the resources of credit and financial institutions, or be formed as a result of financial concentration around credit or banking organizations.
The need to create a FIG in the Russian Federation is determined by a number of factors:
The need to create new system investment and formation of integral structures capable of self-development;
The growth of financial capital, which is so far only a potential investor in production;
The presence of a serious structural and financial-investment crisis in industry, especially in the investment sphere;
The need to strengthen and update the existing technological chains and cooperation ties in the field of production.
FIGs form a mixed economy, since state-owned enterprises can also participate in them, the initial participation of the latter, along with the membership of a number of non-profit organizations (scientific, educational institutions) gives FIG the necessary reliability during the period of restructuring of economic relations.
The process of formation of FIGs in Russia goes in several directions. For example, they are created on a voluntary basis on the basis of a contractual process and market forms of consolidation of blocks of shares, as well as in a directive way in the case of amalgamation of "state-owned" enterprises. At the same time, as a rule, a preliminary careful design of all relationships in such groups, the goals of their activities, and prospects is carried out. Other areas are related to the integration of financial and industrial capital, economic formations that originated in practice. Financial and industrial groups are created, for example, in the process of privatization, in which banking capital is actively involved, they develop on the basis of large industrial structures, as well as new structures that have appeared in the course of the formation of market relations.
Another way is connected with the possibility of forming a financial-industrial group on the basis of large economic structures, created at one time by decision of the President or the Government, such as Gazprom, Lukoil.
There is no universal scheme for the formation of PPGs, but a number of general patterns can be noted. These include:
Widespread development of trust relationships within the group;
Purposeful concentration of ownership, including through cross-ownership of shares;
Long-term investment and property prospects based on a high level of project expertise;
High degree managerial autonomy and intercompany competition of group members in the implementation of projects;
Selective intervention of major shareholders when major problems arise;
Joint organization of product marketing in the face of fierce competition between vertical integration groups.
Legal basis formation of FIGs in Russia are the Federal Law "On Financial and Industrial Groups" of November 30, 1995, the Decree of the President of the Russian Federation "On the Creation of Financial and Industrial Groups in the Russian Federation" of December 5, 1993, the Decree of the Government of the Russian Federation "On the Procedure for Conducting an Expertise projects for the creation of FIGs” of May 23, 1994 and “On the register of FIGs and requirements for the composition of their projects” of June 19, 1994. State support for the formation and development of FIGs is carried out in accordance with the Program for Assistance in the Formation of FIGs of various ministries and departments, approved by the Government of the Russian Federation in January 1995
Examples of already established FIGs in the Russian Federation are the FIGs: Ural Plants, Ruskhim, Sokol, Jewels of the Urals, Siberia, etc.
In the process of formation of FIGs in Russia, they face a number of problems. Quite often, emerging formalized groups represent a mechanical association of technologically loosely connected enterprises. Often the group lacks a real united financial policy capable of taking into account the various interests of the industrial and financial enterprises. The problems of taxation of financial-industrial groups have not been fully resolved, their issues state support.
When forming FIGs, one should be guided by a number of objective criteria - in particular, the principles of economic feasibility, the unity of the technological chain, etc. FIGs can become effective tool implementation of structural policy priorities, development of promising industries and industries, especially export orientation, implementation of achievements scientific and technological progress, environmental programs. PG allows you to win in competition due to the fact that in its structure it is possible to create financial schemes that achieve such minimization of taxes and diversification of risks that cannot be achieved in any other way.
Enterprises are usually classified according to a number of criteria. There are the following main classifications of enterprises.
1) Classification by type and nature of activity.
First of all, enterprises differ from each other by belonging to a particular sector of the country's economy - industry, construction, agriculture, transport, trade, marketing, science, education, healthcare, culture, etc.
2) Classification according to the size of the enterprise.
One of the important characteristics of an enterprise is its size, which is determined primarily by the number of employed workers. As a rule, on this basis, enterprises are divided as follows:
micro-enterprises - up to 15 people;
small enterprises - from 15 to 100 people;
medium-sized enterprises - from 101 to 250 people,
large - more than 250 people,
especially large - over several thousand people.
Determining the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, asset value, profit received, etc.
3) Classification by form of ownership.
The form of ownership underlies the legal status of the enterprise. According to the form of ownership, private, public or municipal enterprises, enterprises owned by public organizations, enterprises of mixed ownership.
Private enterprises are based on the property of citizens. They can exist in the form of independent independent companies - individual private enterprises, or in the form of associations (partnerships and companies) created on the basis of a participation system or on the basis of agreements between the participants of the association.
Under the state (municipal) enterprises are understood as purely state (municipal) and mixed or semi-state. In purely state (municipal) enterprises, the state (municipal formation) owns all the property of the enterprise, and in mixed enterprises - only part of it. In the case of mixed capital, the state (municipal formation) exercises control over the activities of the enterprise.
4) Classification by organizational and legal forms.
The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises - legal entities. Legal entities that are commercial organizations may be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises. The most common forms commercial enterprises today are business partnerships and companies. Business partnerships are associations of persons, and business companies are associations of capital.
Business partnerships- These are commercial organizations with an authorized (share) capital divided into shares (contributions) of founders (participants). Business partnerships can be created in the form of a general partnership and a limited partnership (limited partnership). Participants in general partnerships and general partners in limited partnerships can be individual entrepreneurs and commercial organizations, and investors in limited partnerships can be citizens and legal entities.
General partnership (Art. 69-81 of the Civil Code of the Russian Federation) - when the participants (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are jointly liable for the obligations of the partnership with all their property. AT Russian practice entrepreneurship given form practically did not find its application due to the full and unlimited property liability of participants in a general partnership in the event of bankruptcy, not only with their contribution, but also with personal property.
Faith partnership or limited partnership (Art. 82-86 of the Civil Code of the Russian Federation)- when, along with the participants carrying out entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of their contributions and do not take part in the implementation of entrepreneurial activities by the partnership. A limited partnership differs little from a general partnership, except that it includes two groups of participants: general partners and contributors (commanders). At the same time, the investor is extremely limited in his rights to manage the partnership, but has the right to receive part of the profit. Just like general partnerships, limited partnerships are not widely used in the Russian Federation.
Business companies- These are commercial organizations with an authorized (share) capital divided into shares (contributions) of founders (participants). Business companies may be created in the form of a joint-stock company, a limited liability company or an additional liability company. Citizens and legal entities may be participants in economic companies.
Joint Stock Company (Art. 96-104 of the Civil Code of the Russian Federation)- This commercial organization, the authorized capital of which is divided into a certain number of shares and is formed at the expense of the nominal value of shares acquired by shareholders. 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. This organizational and legal form is by far the most common in the Russian Federation.
In accordance with the current legislation, open joint stock companies (OJSC) and closed joint stock companies (CJSC) can be formed.
An open joint stock company is a company whose members can alienate (sell, donate, transfer) their shares without the consent of other shareholders. OJSC has the right to conduct an open subscription for shares issued by it and their free sale. The number of shareholders of an OJSC is not limited. JSC is obliged to annually publish an annual report, balance sheet, profit and loss account.
A closed joint stock company is a joint stock company whose shares are distributed only among its founders or other predetermined circle of persons. Such a company is not entitled to conduct an open subscription for shares issued by it or otherwise offer them for purchase to an unlimited number of persons. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by other shareholders of this company. The number of participants in a closed joint stock company is limited by the law on joint stock companies and must not exceed 50 shareholders.
Limited Liability Company (Art. 87-94 of the Civil Code of the Russian Federation) is a company established by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; members of a limited liability company (LLC) are not liable for its obligations and bear the risk of losses associated with the activities of the LLC within the value of their contributions. The minimum amount of the authorized capital of an LLC must be at least 100 minimum wages (minimum wage). The total number of participants in an LLC should not exceed 50 founders. This organizational and legal form of an enterprise is very common in the Russian Federation, since it has a number of advantages, for example, such as the absence of liability with all its property for the obligations of the company.
An additional liability company (Article 95 of the Civil Code of the Russian Federation) is a type of LLC. The main difference between an LLC and an additional liability company (ALC) is that ALC participants assume additional liability for the obligations of the company not only in the amount of contributions made to its authorized capital, but also with their other property, in the same multiple size for all to the value of their contributions, determined by the constituent documents of the company.
Production cooperative(Article 107-112 of the Civil Code of the Russian Federation) is a commercial organization, which is a voluntary association of citizens for joint production or other economic activities based on their personal labor or other participation. A production cooperative may be organized in the sphere of production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services.
unitary enterprise(Article 113-115 of the Civil Code of the Russian Federation) is a commercial organization that is not endowed with the right of ownership of the property assigned to it. In a unitary enterprise, property is indivisible. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of such enterprises is in state or municipal ownership on the basis of economic management (federal, state or municipal unitary enterprises) or operational management (federal, state or municipal state-owned enterprises). These forms of enterprises limit the possibilities of the state and municipalities in entrepreneurial activity through the creation of legal entities - commercial organizations.
The Russian economy, in terms of ownership, is formed as a mixed one, that is, a certain part or sector of the national economy is owned and controlled by organizations established by the government or local, municipal authorities. The other is by private citizens (individually or collectively).
According to the forms of ownership, all enterprises are divided into private, state and mixed.
Private an enterprise is an enterprise with one owner, based on the private property of the owner and manager of capital. Private firms can also include those firms in which the state has a share of the capital (but not the predominant one).
State enterprise - in which the capital and management are wholly owned by the state. According to the recommendation of the Economic Cooperation Organization (OECD), enterprises in which government bodies own most of the capital (over 50%), and/or those that they control (through government officials working at the enterprise.
mixed- where public and private capital and management are combined or predominate.
Classification of enterprises by organizational and legal forms.
Within the framework of private ownership, in accordance with Russian legislation, enterprises can take a wide variety of organizational and legal forms (see also the Civil Code of the Russian Federation, Part I).
Private sector includes:
1. Business partnerships in the form:
General partnership;
Limited partnerships (limited partnerships).
2. Business companies in the form of:
joint-stock companies;
Limited liability companies;
Companies with additional liability;
Subsidiaries and dependent companies;
3. Production cooperatives.
4. Individual entrepreneurship.
Private sector enterprises (economic partnerships and companies, production cooperatives) are commercial enterprises.
Their authorized capital is divided into shares (contributions) between the founders. Contributions can be money, securities, various property and non-property rights.
Business partnerships and companies can be considered as business association, which helps them:
Strengthen the financial base;
Bring together the potentials of individual entrepreneurs.
General partnership
Complete recognized partnership, whose participants (general partners), in accordance with the agreement concluded with them, are engaged in entrepreneurial activities on behalf of the company and are liable for its obligations with their property.
Each participant in a general partnership conducts business on behalf of the partnership. Each new transaction requires the consent of all participants. Profits and losses are distributed in proportion to the shares of participants in the authorized capital.
The participants in a general partnership are solidarity(mutual) liability with their property for the obligations of the partnership.
partnership in faith(limited partnership) is a partnership in which, along with 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 (limited partners), who bear the risk of losses associated with the activities of the partnership within the limits of the amounts they have contributed, and do not take part in the implementation of entrepreneurial activities.
Management is carried out by full partners.
Contributor has the right to:
- receive a part of the profit due to its share in the authorized capital;
- transfer your share of the authorized capital or part of it to another investor or a third party.
Limited Liability Company a company founded by one or more persons is recognized, authorized capital which is divided whether it is necessary, sizes determined by constituent documents; members of a limited liability company are not liable for its obligations and bear the risk of loss associated with the activities of the society, within the value of their contributions(Civil Code of the Russian Federation, Chapter 4).
The activities of the LLC are regulated Articles of Association and Memorandum of Association.
The supreme body is general meeting its members.
LLC has the right to be transformed into a joint-stock company or a production cooperative. A company can be liquidated only by the unanimous decision of its participants.
A participant in a company has the right to sell or otherwise assign his share in the authorized capital of the company or part of it to one or more participants in this company.
The withdrawal of a member of the company does not require the consent of its other members.
Company with additional liability a company established by one or more persons is recognized, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants in such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all to the value of deposits(Article 95 of the Civil Code of the Russian Federation).
In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions.
For all other parameters of the company's activities, the rules on a limited liability company are applied.
joint stock company a company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear risk of loss associated with the activities of the company within the value of their shares(Article 96 of the Civil Code of the Russian Federation).
Public corporation conducts an open subscription to the shares it issues and sells them freely.
This company is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.
Participants of an open joint stock company may alienate their shares without agreement other shareholders.
Closed Joint Stock Company- a company in which shares are distributed only among its founders or a predetermined circle of persons.
Such companies are not entitled to conduct an open subscription for the shares they issue or otherwise offer them for purchase to an unlimited number of persons.
A joint-stock company can be created by one person or consist of one person if one shareholder acquires all the shares of the company.
A share is a security which testifies to the introduction of a certain share in the capital of a joint-stock company and, by virtue of this, entitles its owner to receive a share of the profit of a joint-stock company in the form dividends, as well as the right to vote at the general meeting of shareholders.
The dividend fluctuates mainly depending on the amount of profit of JSC.
supreme body management - general meeting shareholders. Competence (competency) of the general meeting:
Changing the Charter of the company;
Change in the size of the authorized capital;
Election Audit Commission;
Education executive bodies society and early termination their powers;
Approval of annual reports, balance sheets, profit and loss and distribution of its profit and loss;
Decision on reorganization or liquidation of the company;
Solving other issues.
If the number of shareholders is more than 50 people, then a Board of Directors(Supervisory Board). Its competence is determined by the charter of the joint-stock company.
Executive agency joint-stock company may be collegial (board, directorate) and / or sole (director, CEO). He carries out the current management of the company's activities and is accountable to the Board of Directors (Supervisory Board) and the general meeting of shareholders.
JSC is obliged to attract annually professional auditor to verify and confirm the correctness of the annual financial statements.
JSC may be liquidated or reorganized voluntarily by decision of the general meeting of shareholders.
A production cooperative (artel) is recognized as voluntary association of citizens on the basis of membership for joint production or economic activities based on their personal labor and other participation and association of property shares by its members (participants) (Article 107 of the Civil Code of the Russian Federation).
Production cooperatives are created to joint production, processing, marketing of industrial, agricultural and other products, trade, provision of services.
Members of a production cooperative bear the obligations of the cooperative subsidiary responsibility.
Profit cooperative is distributed among its members according to their labor participation.
supreme body management is the general meeting of its members. If there are more than 50 members of the cooperative, then a Supervisory Board may be created. Executive bodies are: the board and (or) its chairman. They provide day-to-day management and are accountable Supervisory Board.
A production cooperative may be liquidated or transformed into business partnership and society by unanimous decision of its members.
simple partnership
Individual entrepreneurs and / or commercial organizations can combine their contributions and act together to make a profit or achieve another goal that does not contradict the law, without forming a legal entity. Such an association is a simple partnership.
Individual enterprise. An individual enterprise is an enterprise that has a single owner who has the exclusive right to own and dispose of both its property and appropriate the results of economic activity, as well as bear full responsibility with all its property for any losses that the enterprise suffers.
The 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 as a legal entity is an enterprise (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 technical progress;
* improving the material well-being of all sections of the country's citizens;
* development of medicine, education and culture;
* solving the problem of employment;
* solutions to many other social problems.
Enterprises will fulfill this role only if they function effectively.
Enterprises include:
· production organizations, engaged mainly in the manufacture, construction and supply to consumers of finished commercial products for personal, public and industrial consumption;
· brokerage, venture, consulting and other organizations.
Enterprises can be state-owned, owned by public organizations, private, mixed, incl. with foreign participation.
Classification of enterprises according to various criteria:
1) by the nature of the consumed raw materials
Mining industry enterprises;
Manufacturing enterprises.
2) according to the destination of the finished product
Producing means of production;
Producing commodities.
3) according to the degree of technical and technological generality
With continuous production process;
With discrete manufacturing process;
With the predominance of chemical production processes;
With the predominance of mechanical production processes.
4) by working time during the year
Year-round action
Seasonal action.
5) by size
Large;
Medium;
6) by specialization
Specialized;
diversified;
Combined.
7) by the scale of production of the same type of products
Bulk;
Serial;
Individual.
8) according to the methods of organizing the production process
inline;
Partion;
Unit.
9) according to the degree of mechanization and automation
Partially automated;
Complex-automated;
Machine-manual;
Partially mechanized.
10) according to the degree of coverage of various stages
Single stage;
Manufacture of individual parts of products;
Complex.
11) by the nature of the processing of raw materials
With analytical production process;
With synthetic manufacturing process;
With direct production process.
According to the Civil Code, all enterprises, depending on the main purpose of their activity, are divided into non-commercial and commercial.
Non-profit enterprises differ from commercial ones in that profit making is not their main goal, and the profit is distributed among the participants. An example of such enterprises are various consumer cooperatives, public or religious organizations.
Commercial enterprises, in accordance with their organizational and legal forms, can be classified according to several criteria (Fig. 1).
Rice. one.
Business partnerships and companies are commercial organizations (enterprises) with the authorized capital divided into shares (contributions) of the founders.
Partnerships, as a rule, are an association of persons, and companies are associations of capital. The main difference between associations of persons and capitals is the degree of responsibility of the founders to creditors.
Business partnerships can be created as general partnerships or limited partnerships (limited partnership).
A limited partnership, or limited partnership, is distinguished by the fact that it consists of two groups of participants. Some carry out entrepreneurial activities on behalf of the entire partnership and at the same time bear unlimited liability with their personal property for its obligations. Others have no such liability, as their contributions become the property of the partnership. For them, there is only the risk of losing deposits. Therefore, limited partners are excluded from doing business in the partnership, retaining only the right to receive income from their contributions, as well as information about the activities of the partnership.
A limited liability company is a kind of association of capital that does not require the personal participation of its members in the affairs of the company. Characteristic features This form of enterprises is the division of their authorized capital into shares of participants and the absence of liability of the latter for the debts of the company.
The property of a company, including its authorized capital, owned by itself or by a legal entity, does not form an object of shared ownership of the participants. Members of a limited liability company 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 contributions.
A company with additional limited liability is characterized by the features of a limited liability company, with the exception of the property liability of the participants in the company.
A joint-stock company is one of the most complex organizational and legal forms of enterprises. Therefore, it should have several governing bodies, internal and external control.
The charter of the company clearly stipulates the distribution of competencies
between these bodies, the procedure for making decisions and actions of the governing bodies on behalf of the company is established, and responsibility for the losses caused is determined.
The meeting of shareholders is the supreme governing body of the company. It is through participation in it that the owners of voting shares exercise the right to participate in managing the affairs of the company.
The General Meeting of Shareholders elects the Board of Directors and its Chairman. The Board of Directors appoints a sole and, if necessary, a collegial executive body.
The main distinguishing feature of a joint-stock company in comparison with any other economic company is that its authorized capital is divided into a certain number of equal shares, each of which is expressed by a security - a share. Therefore, shares of the same issue must have the same par value.
Shareholders are not liable for the obligations of the company, but only bear the risk of losses - the loss of the value of their shares.
Shareholding not only mobilizes capital quite quickly and gives rise to a variety of ways to combine them. It also contributes to the democratization of the economy and has a significant impact on social processes, turning a wide layer of people into co-owners of property, receiving the right to manage the activities of the enterprise and participate in the distribution of profits.
The bulk of the current joint-stock companies was organized as a result of the privatization process.
Joint-stock companies are divided into open and closed. In the first case, the participants in the company can alienate their shares without the consent of other shareholders, in the second case, the shares are distributed only among the participants.
Production cooperatives are created on the basis of a voluntary association of citizens for joint production, economic or other activities that do not contradict the law, based on personal labor or other participation. In a production cooperative, all participants are granted equal rights in managing the affairs of the cooperative, regardless of the size of the property contribution.
The activities of a production cooperative may involve legal and individuals, making only a property contribution, but not taking a personal part in its development, a unitary enterprise is a commercial organization that is not endowed with property rights to the property assigned to it. The property is transferred by the owner to economic management. It is indivisible and cannot be distributed among deposits (shares), including between employees of the enterprise.
The authorized capital of a unitary enterprise is fully paid by the owner before state registration. Such enterprises may create other unitary enterprises with the right of a legal entity by transferring to it in due course part of its property in economic management (subsidiary). Unitary enterprises are based on the right of economic management and operational management.
