Among the many rights and freedoms that the Constitution gives to a citizen of the Russian Federation, the principle of freedom to engage in economic or entrepreneurial activities should be highlighted. What it is?

Entrepreneurial activity is an activity carried out by a person at his own discretion with the aim of regularly receiving profit from the provision of services and work by an entrepreneur or hired workers, the sale of goods, personal skills and abilities, as well as from the use of property. Often, successful entrepreneurial activity of citizens results in the formation of their own small enterprise in the form of an individual entrepreneur or legal entity

The essence of the concept of “small enterprise”

The main defining criterion of a small enterprise (SE) in Russian Federation The number of hired personnel working on staff or under GPC contracts is considered. According to legislative acts, SE subjects include commercial organizations(except for unitary municipal and state-owned enterprises). The share of participation of these companies in authorized capital religious and public organizations, constituent entities of the Russian Federation, charitable and similar foundations cannot exceed 25%. And the total percentage foreign companies and large legal entities in the composition of these funds should be less than 49%.

The next most important criterion is the number of hired workers. It must fit within the following framework:

• for organizations in the field of industry, transport and construction - 100 people;
• for agricultural enterprises and companies engaged in the scientific and technical field, a limit of 60 people has been established;
• for wholesalers - 50 people;
• for enterprises from the retail and consumer services sector - 30 people;
• for organizations engaged in other industries, this qualification is 50 people.

Small business criteria also include: individuals who are engaged in business without forming a legal entity. The list of business entities that can be considered small enterprises includes: individual entrepreneurs, farms, consumer cooperatives, economic partnerships, business companies and producer cooperatives.

The third important criterion is the amount of revenue. It should not exceed 120 million rubles for microenterprises, and 800 million for small enterprises.

Criteria for determining the subjects of small business

The main criteria for a small enterprise most often include the following components:

• the annual turnover received by the enterprise;
• size authorized capital;
• average number hired personnel;
• value of assets.

Legal entities usually use three criteria (number of employees, amount of revenue and requirements for the structure equity), and individual entrepreneurs - only two (amount of income and average number of staff). In accordance with Federal Law No. 209 “On the development of small enterprises and joint ventures in the Russian Federation” dated July 24, 2007, there is State Register, which includes individuals conducting their activities as individual entrepreneurs and legal entities ( commercial enterprises and consumer cooperatives, except for unitary municipal and state-owned enterprises). These organizations may belong to the MB, i.e. the average number of employees per year should be 100 people.

Features of taxation of small enterprises

The economy of a small enterprise is stimulated with the help of preferential lending, tax breaks for the provision of services and the production of goods, as well as the provision of equipment for leasing. According to the Tax Code of the Russian Federation, small enterprises can use the OSNO (general taxation regime), the simplified regime - the simplified taxation system, as well as imputation (UTII) and the Unified Agricultural Tax (tax regime for agricultural organizations).

The opportunity of the simplified tax system (one of the benefits for small businesses) can be used by individual entrepreneurs and organizations with a maximum number of hired personnel of up to fifteen people. An enterprise is considered small only if during the last four quarters its revenue did not exceed 1000 times the minimum wage. From July 1, 2017, one minimum wage is equal to 7,800 rubles.

Benefits for small businesses

The government has always paid great attention to the development of small enterprises. This is due to the fact that small businesses are the first to go bankrupt during periods of crisis. Thanks to the small business sector in the country, there is relatively healthy competition due to fairly High Quality services provided and goods produced, as well as sufficient flexibility in the structure of the organization of a small enterprise.

The first benefit, applied from June 1, 2014, concerns the permission for small companies not to limit the cash balance and to store cash no balance limit. To apply this benefit, the accountant only needs to draw up an appropriate order.

The second benefit concerns the ability of a small business entity to use simplified accounting methods. That is, abbreviated forms of financial statements are provided for small organizations. And there are a number of PBUs that do not apply to them. It should also be remembered that individual entrepreneurs practically do not conduct accounting, and micro-enterprises are allowed to conduct accounting using the method of continuous recording of business transactions, that is, without the need to make entries. Thus, accounting of business transactions is organized and reports are submitted. This is exactly what they look like accounting features small businesses.

Measures of the Russian government aimed at supporting small enterprises

SE support programs are annually financed from the budget of the constituent entities of the Russian Federation, the Federal Bank, from other sources and local budgets. Municipal and state programs for financing small enterprises are carried out in the following areas:

Methods for enterprises to confirm their SE status

An additional advantage of the MB are preferential conditions for participation in public procurement. All other things being equal, organizations in the field of small business represented in the database of requests for proposals are given preference in selection compared to competitors. Some competitions are initially designed in such a way that only small or medium enterprises can apply. Therefore, when participating in government procurement, it is often necessary to confirm that the organization meets the criteria for a small enterprise. This can be done by understanding the structure of equity capital, calculating the number of employees and taking the results entrepreneurial activity from the declaration for legal entities.

In order to lose the benefits of an SE, a company must cease to meet all criteria for 3 consecutive years (previously - 2 years). Thanks to latest changes there is no need to confirm the status of a small business owner, since it is automatically assigned in accordance with the tax return data. And since August 2016, the Federal Tax Service has been creating a register of small enterprises, which takes into account all organizations related to small enterprises. This simplifies the process for firms to obtain benefits.

Lending on preferential terms for small businesses

Many large banks have developed preferential lending programs for small businesses. Thanks to changes in criteria in 2016, some large companies can enter the small and medium-sized business segment, and therefore take advantage of preferential lending products. This, in turn, will increase the number of loans issued, thereby reducing the interest rate on them. Sberbank, for example, offers beginning entrepreneurs a loan for MB “From Scratch”, and for businesses under a franchise scheme and an existing enterprise - a package of credit services “Business Start”.

Supervisory holidays for MPs

Experts recommend that everyone who was planning to open their own business do it now, because in accordance with state program to stimulate the growth and development of small businesses, from January 1, 2016 to December 31, 2018, all small businesses are provided with supervisory holidays for two years.

During this period, inspections cannot be carried out at small enterprises. For example, neither the sanitary inspector, nor the fire department, nor a representative of any other authority has the right to carry out an inspection. The limits for on-site non-tax inspections have also been reduced: for microenterprises - no more than 15 hours per year, and for small enterprises - no more than 50.

The Russian Ministry of Industry and Trade advocates giving the government the right to determine the maximum values ​​for the average number of employees of medium-sized enterprises in certain sectors of the economy. The ministry has posted such a bill for public discussion.

Currently, there is no such differentiation, and an enterprise or individual entrepreneur in any industry is average if average number their employees for the previous calendar year range from 101 to 250 people (subclause 2, part 1.1, article 4 Federal Law dated July 24, 2007 No. 209-FZ ""). There are other criteria for classifying organizations and individual entrepreneurs as medium-sized businesses (structure of authorized capital, amount of annual revenue, etc.); there are no plans to change them.

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The Russian Ministry of Industry and Trade emphasizes that existing requirements for the number of employees make it significantly difficult or impossible to obtain state support for individual enterprises. "In some industries, due to the technological features of production, there is a great need for production staff and auxiliary workers, in particular this applies to light industry, Where technological processes are closely related to each other and cannot be separated into separate proceedings. In this regard, even with a turnover of 500 million to 1 billion rubles, the number of personnel ranges from 500 to 800 people,” the accompanying note to the bill states.

The Ministry of Industry and Trade of Russia does not specify what the requirements for the staffing level of medium-sized enterprises in a particular industry may be.

By the way, a similar rule previously existed for classifying entrepreneurs as small businesses. The no longer in force Federal Law of June 14, 1995 No. 88-FZ "" determined that the average number of employees of small enterprises for reporting period shall not exceed the following limit levels:

• in industry, construction and transport - 100 people;
• V agriculture and scientific and technical sphere - 60 people;
• V wholesale trade– 50 people;
• V retail trade And consumer services population – 30 people;
• in other industries and when carrying out other types of activities - 50 people.

Then the legislator abandoned such a division, and today the maximum number of employees of small enterprises is fixed: up to 100 people (subclause 2, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 209-FZ "").

Ministry of General and vocational education Sverdlovsk region

GOU SPO SO Ural College of Technology and Entrepreneurship

CHARACTERISTICS OF A SMALL ENTERPRISE IN CONSTRUCTION

Professional task of the final interdisciplinary exam

majoring in “Management (by industry)”

Completed by: Burakov A.V.,

2nd year student of group 201A

Head: Kozlova T.L.

teacher of special disciplines, 1st category

Ekaterinburg

Introduction

The role of small business and its organizational economic features

Organizational structure enterprises

Production plan LLC "ASK - Stroy"

Conclusion

Bibliography

Introduction

World practice convincingly demonstrates that even in countries with developed market economy small business has a significant impact on the development of the national economy, the decision social problems, increase in numbers busy workers" In terms of the number of employees, the volume of goods produced and sold, work performed and services provided, small businesses in individual countries play a leading role.

Small and medium-sized enterprises, compared to large ones in some countries, occupy a dominant position, both in number and in specific gravity in the production of goods, performance of work, provision of services.

Experience shows that most failures of small firms are associated with managerial inexperience or professional incompetence of the owners of small and medium-sized enterprises.

In today's small business, specialized knowledge is essential. Usually new business it starts either with a businessman who knows almost nothing about production, or with an engineer who knows nothing about commerce. Often the owner of a small company has too little experience in managing specific business structures.

For the economy as a whole, the activities of small companies turn out to be important factor increasing its flexibility. Based on the level of development of small businesses, experts even judge the country’s ability to adapt to a changing economic situation.

Practice shows that technical progress, the most complete satisfaction of consumer demand today is largely determined by operational efficiency small businesses. High rates of innovation implementation, mobility of technological changes, introduction of inventions, rapid growth of the service sector and employment, intense price and non-price competition, leading, on the one hand, to lower prices, and on the other, to the fact that the consumer receives high-quality products and services , the opportunity for the state to receive large funds in the form of tax revenues - all this constitutes the contribution of small enterprises to the country's economy.

The purpose of the work was to study the small construction enterprise ASK-Stroy LLC in the city of Yekaterinburg. To achieve the goal, the following tasks were set:

1. Get acquainted with the characteristics of the enterprise.

2. Study and analyze the activities of the enterprise.

3. Present the collected information in the form of a report.

The role of small business and its organizational

economic features

Small business in many developed countries peace plays a significant role. The performance of small enterprises in a number of countries determines the rate of economic growth; their share in the gross national product reaches 70%. For example, in the United States, small businesses provide about 60% of all services. In Germany, Great Britain, and Italy, two-thirds of jobs are created through small businesses.

A small enterprise specializes in a specific field of activity (for example, construction, renovation and decoration of premises, furniture manufacturing, etc.), and the clients are mainly individual citizens.

The success of a small business providing individual services depends on the number of clients. To do this, M/P needs to work on the quality of its goods and services.

Small business allows you to unleash the creative potential, realize the activity and ability of millions of citizens, and fill the market with the necessary goods and services.

A small enterprise has a number of features:

employees form a small team united by common goals;

the work uses interchangeability and mutual assistance

high intensity of employee activity, which is due to a heightened sense of personal responsibility;

The manager's innovations are quickly implemented.

The advantages of small enterprises include:

the opportunity for many citizens to become co-founders (due to small initial investments in fixed and working capital);

the possibility of using local raw materials and production waste;

creation of new jobs;

small management staff compared to large enterprises, as a result, lower overhead costs;

revival of auxiliary industries and folk crafts;

promoting economic and social development small businesses and small settlements.

All small businesses can be divided into two groups:

1. "helpers" large enterprise;

2. independent, focusing on individual services.

Small businesses are commercial organizations in whose authorized capital the share of other enterprises (legal entities) that are not small businesses does not exceed 25%. Depending on the type of activity of these organizations, the maximum number of personnel is limited: in retail trade and consumer services - 30 people; in wholesale trade - 50; in industry (construction) - 100; in agriculture - 60; on transport - 100; in the scientific and technical field - 60; in other types of activities - 50 people.

Taking into account the peculiarities of the work of small enterprises, they can be divided into two groups: traditional and innovative.

Traditional small enterprises are distinguished by the stability of production volumes in a certain field of activity. They produce required types services that a person cannot do without, produce consumer goods. Examples of such enterprises are small specialty stores, repair shops household appliances, hairdressers, etc. Owners of traditional small businesses focus on a small amount of profit and the preservation of traditions in production or service, and not on the rapid development of their enterprise.

Innovative small businesses arise on the basis of specific scientific discoveries. They often turn out to be a “conductor” of a new type of production, new products. Creating innovative enterprise, the owner takes a risk: if there is no demand for new types of goods, the enterprise will go bankrupt and all the capital invested in it will be lost. But if the new business becomes successful, then profits will grow quickly and the owner of the enterprise will turn from a small businessman into a large entrepreneur.

When establishing a small enterprise, use one of the following forms:

individual entrepreneurship;

general partnership;

partnership of faith;

society with limited liability;

additional liability company;

joint stock companies closed and open types.

Characteristics of the enterprise LLC "ASK - Stroy"

The repair and construction company ASK-Stroy LLC has been operating in the construction services market since 2005. The founders of the company are:

LLC "ASK - Stroy"

Organizational structure of the enterprise

Was chosen linear type organization, because he has a clear system of mutual connections, clear responsibility, reaction, Feedback in response to orders from superiors.

Officials In the organisation.

Director - highest level management. His responsibilities include:

· conclusion of contracts

· improvement of the target segment

· management organization personnel

· Reception of personnel.

Brigadier – middle level of management. His responsibilities include:

· technology of work execution

· safety precautions

· supply of inventory

· Labour Organization

· discipline

Accountant – the responsibilities of an accountant include:

· work with documents

· accrual wages

income distribution

Estimator - the responsibilities of the estimator include:

· work with estimates.

· calculation of materials needed for work.

Driver – the driver’s responsibilities include:

· management vehicle

· material delivery

· delivery of workers to their place of work

Workers - the duties of workers include:

· execution of work

· cleaning the premises after work is completed

Each employee who comes to work for the company ASK-Stroy LLC will be required to undergo an interview based on the results of which a conclusion will be made whether this employee is suitable for the company or not.

Workers' wages are discussed in advance and specified in the contract. With good performance, staff will receive incentives shown in monetary equivalent. After the first year of work (if there is a good profit), an increase in wages is possible in the organization.