Organization (enterprise) - the main link of the national economy, an independent economic statutory entity that has the rights of a legal entity and carries out production, research and commercial activities in order to obtain the appropriate profit (income).

Legal entities- organizations that have separate property in their ownership, economic management or operational management and are liable for their obligations with this property. Legal entities may, on their own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.

Legal entities must have an independent balance sheet or estimate.

Legal entities may be organizations pursuing profit as the main goal of their activities - commercial organizations.

Non-Profit Organizations - do not set the goal of their activities to make a profit and do not distribute the profits received among the participants (they can make a profit only insofar as this serves the purposes for which they were created.)

A legal entity is considered established from the moment of its state registration. State data. registrations are included in the Unified State Register of Legal Entities, open to the public.

Each company operates on the basis of a charter or a memorandum of association. The listed documents indicate the subject and goals of the activity. A feature of modern enterprises is their versatility.

The main activity is determined by the following criteria:

The share in the proceeds from the sale of products, works, services.

The share of profit from the sale of products.

TO production activities include the production of material goods and the performance of work on external orders.

Services are of an industrial nature (repair of equipment, cars), and non-industrial (consulting, financial, educational).

It is necessary to distinguish between the concepts of "enterprise" and "firm". They are treated as synonyms, although in practice this is not always the case.

Company - is an establishment in the form of a factory, small or large store, which performs one or more specific functions for the production and distribution of goods and services.

Firm owns these enterprises and conducts business activities on them. A firm may consist of several enterprises, which are constituent parts this firm.

Internal environment manufacturing enterprise

The basis of the enterprise is People, which are characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills.

people need facilities production:

The main means of production with which products are manufactured;

Working capital from which this product is created.

For delivery calculations necessary materials, equipment, energy resources, for the payment of wages to employees and the implementation of other payments, the enterprise needs money, which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. In the absence of own funds, the company resorts to loans.

Important for the operation of the enterprise is information. With the help of information, all components operating enterprise are connected into a single synchronously functioning complex, aimed at the production of this type of product, of the appropriate quantity and quality.

Information happens:

a commercial- what products and in what quantity to produce, at what price and to whom to sell, what costs are necessary for production.

Technical- describes the technology of manufacturing products, with the help of what machines and equipment, in what sequence from which materials to produce products.

Operational - on its basis, tasks are given to personnel, placement is carried out in workplaces, accounting, control and regulation of the production process is carried out.

Along with the development of small business, there is a process of consolidation of capital. The main benefit of integrated structures is the pooling of capital in the field of technological development of marketing, advertising, product promotion, and reducing non-production costs. In modern competition even giant companies are often defeated, which forces them to unite into even larger structures.

general characteristics enterprises (firms).

Company is the main business entity. The number of enterprises is growing. The largest number is in trade and catering, hereinafter referred to as industry, Agriculture etc.

For 2006 Number of enterprises: 4767.3 thousand

For 2007 Number of enterprises: 4507 thousand

For 2008 Number of enterprises: 4675 thousand

Company- an independent business entity established in accordance with applicable law for the production of products, performance of work and provision of services in order to meet needs and make a profit.

After state registration, it receives the status of a legal entity. As a legal entity, an enterprise operates on the basis of a charter, or a memorandum of association, or a charter and memorandum of association. Example - a household operates on the basis of a contract.

The external side of the enterprise: partners, government agencies, suppliers, consumers, etc. The inner side of the activity: the labor collective, owners and entrepreneurs.
Many enterprises are part of firms.

Firm- a legally independent business unit, which, as a rule, includes several enterprises. May be a small company or concern.

Differences firms from the enterprise:

1. Enterprise - subject economic relations within, as a rule, the total capital (individual and collective). A firm is a subject of economic relations between various autonomous capitals (enterprises, firms, concerns). The firm is a corporation (in terms of concentration of capital) with a complex system of financial dependence between its structural divisions.
2. The second feature of the firm is its diversified structure. From the point of view of the concentration of production, the firm is similar to a diversified concern that unites enterprises from various sectors of the economy.

To be successful, a firm needs a certain degree of economic freedom, determined by the form of ownership.

Forms of ownership:

Private

State

Private owners can be sole proprietors, a group of proprietors and tenants.

The Civil Code recognizes:

Private property

State property

municipal property

Other forms of ownership (property of public, religious organizations, etc.), where 4.6% is private property. The degree of freedom is characterized by entrepreneurial activity.

In 2008, 3% of the total number of registered entrepreneurs operated on the basis of state property, in 2004 - 3.3%, in 2006 - 3.4%, in 2007 - 3.6%. Private ownership: 2004 - 75.8%, 2005 - 79.2%, 2006 - 80.5%, 2008 - 82.2% (total registered enterprises).
The activities of the organization are regulated by the legislature.

Organizational and legal forms

Under organizational and legal the form of an enterprise is understood as a system of legal, economic and legal regulations, which determines the relationship between partners in the enterprise, as well as enterprises with other business entities and public authorities.
Business partnerships And business companies- commercial organizations, the authorized capital of which is divided into shares (contributions) belonging to its founders (participants).
Participants general partnerships and general partners in limited partnerships may be individual entrepreneurs and/or commercial organizations.
Contributors citizens and legal entities(individual entrepreneurs and organizations).

Entity- an organization that owns economic visible and separate property; is responsible for its obligations with this property. May acquire on its own behalf and exercise property and personal non-property rights, bear obligations, may be a plaintiff and defendant in court.
In addition to legal entities, there may be individuals in entrepreneurial activity, but the risk of entrepreneurial activity increases, because. responsible for all property.

All legal entities of the Russian Federation are divided into commercial and non-commercial organizations.
Commercial organizations are recognized as those organizations for which making a profit is the main purpose of their activities.
Non-commercial organizations are recognized as those organizations for which making a profit is not the main purpose of their activities.

Classification legal entities of the Russian Federation:

Commercial

a) business partnerships:

Full
-on faith

Basic rights
1. To take part in managing the affairs of the company or partnership;
2. Take part in the distribution of profits;

3. Get acquainted with accounting or other documentation;

4. In case of liquidation of the organization, receive a part of the property remaining after settlements with creditors, or its value.
Responsibilities participants of a business partnership or company:
1. Make contributions in the manner, amount, methods and within the time limits stipulated by the constituent documents;
2. Do not disclose confidential information about the activities of the organization.

A business partnership is an association of persons;

An economic society is an association of capitals.

General partnership a partnership is recognized, all the participants of which are engaged in entrepreneurial activities on behalf of this partnership
A characteristic feature is the high degree and measure of property responsibility of its participant for the fulfillment of the obligations assumed.

According to the Labor Code, all participants in a full partnership bear joint and several liability for its debts, answering with all their property.

Subsidiary Liability- if the property of the partnership is not enough to pay off debts, then the participants are liable for obligations with their personal property in proportion to their contributions.

Joint responsibility- if everyone answers, regardless of who is charged.

The management of a general partnership is carried out by common agreement of all its participants, unless otherwise provided by the founding agreement. The transfer of the contribution to other participants or third parties is allowed only with the consent of all other participants.

Profits and losses are distributed in proportion to contributions to the authorized or share capital.

Liquidation is carried out by decision of the court or the founders. If one participant remains in the partnership, then within six months he has the right to be transformed into a business company.

Faith partnership(limited) combines not limited liability limited, since its members, along with general partners, are investors (limited partners) who are liable for obligations only with their share contribution to the partnership.
limited partners do not participate in the management of the affairs of the partnership, do not have the right to act on behalf of the partnership otherwise than by agreement, and challenge the decisions of general partners. The role is limited to financial participation for income generation. The memorandum of association and liquidation are carried out similarly to a general partnership.

Advantages:
The ability to accumulate constituent funds in a short time;
Each general partner has the right to engage in business on behalf of the partnership on an equal basis with others;

The form is attractive to lenders;

To increase its capital, a limited partnership may attract funds from investors.

Flaws:

There must be a relationship of trust between full partners;
Each partner is fully and jointly and severally liable;

A partnership cannot be created by one participant.

b) business companies:

AO:
- people's enterprises

open
-closed

Limited Liability Company (LLC)- this is a company, the participants of which are liable for the obligations assumed by such a company, only within the value of the contributions made.
Established by one or more persons. The authorized capital cannot be less than 100 minimum wages and consists of the contributions of its participants ( minimum size wages).

If it is established by one person, it functions on the basis of the charter or memorandum of association. An LLC does not require the personal participation of its members in the affairs of its societies.

Advantages:
Ability to accumulate cash in short time;
Society can be created by one person;

Both legal entities and individuals (both commercial and non-commercial) can participate in the activity;

Members of the company bear limited liability for its obligations.

Flaws:
Not attractive to the lender;

The authorized capital cannot be less than the legally established minimum wage (3330 rubles);

The number of participants in an LLC is less than 50 people.

Additional Liability Company (ALC) established by one or more persons. Unlike an LLC, the participants in such a company bear joint and several subsidiary liability for its obligations with their property in the same multiple of the value of their contribution for all.

In case of bankruptcy of one of the participants, its liability is distributed among the other participants.

It differs from a general partnership in that the liability is limited, but the number of participants is unlimited.

Joint Stock Company (JSC) a commercial organization is recognized, the authorized capital of which is divided into a certain number of shares. Members of the company are not liable for obligations and bear the risk of losses only to the extent of the value of their shares.
Joint stock companies can be created both by establishing a new legal entity, and by reorganizing an existing one (corporation).

Founders can be both individuals and legal entities, as well as local authorities government controlled. A JSC may be created by one person or may consist of one person in case of acquisition of all the shares of the JSC.
The founders of a joint-stock company conclude an agreement between themselves that determines the procedure for their joint activities to create a company, as well as the amount of integral capital, the categories of shares issued and the procedure for its placement.

JSC can be open and closed:

Members of an OJSC may transfer or sell their shares without the consent of other shareholders.

An open joint stock company can use two options for the placement of shares: a closed subscription in a limited circle of persons without advertising (in a closed joint stock company) and an open subscription with holding advertising company if the value of the authorized capital is more than 100,000 minimum wages.

Open subscription - among an unlimited circle of persons with holding advertising campaign provided that the size of the authorized capital exceeds 100,000 minimum wages.

In ZAO shares are distributed only among the founders or other pre-limited circle of persons.

JSC shareholders have preemptive right purchases of shares sold by other shareholders.

CJSC publishes financial statements only in exceptional cases provided for by law.
The number of participants in a CJSC is no more than 50 people, in an OJSC it is unlimited.

JSC management structure:

Meeting of shareholders, council, supervisory and administrative board of directors, executive bodies of the company (general directors).

supreme body – general meeting shareholders. The meeting is eligible if more than 50% of the shareholders are present (changes in the authorized capital, executive management bodies, distribution of profits and losses, etc.)
JSCs can place ordinary and several types of preferred shares.
AO voting is carried out according to the principle: 1 share = 1 vote.

JSC places ordinary or several types of preferred shares.
When establishing a company, 50% of the shares must be placed within 3 months from the date of state registration, the rest - within a year.
JSCs can have stocks and bonds.

security paper- this is a monetary document certifying property rights or loan relations, the implementation or transfer of which is possible only upon its presentation. Securities may exist in the form of separate documents or records on accounts. In the latter case, the owner of the security is issued a certificate of possession.

Promotion- a security that certifies the right of its owner to receive income in the form of a dividend, to participate in a general meeting with the right to vote (ordinary share) and to receive part of the property after the liquidation of the company.

The payment of dividends is not the responsibility of the JSC.

JSC is not entitled to pay dividends in the following cases:
Until full payment of the authorized capital

Until the redemption of all shares to be redeemed

If, as of the day such a decision is made, the JSC meets the signs of bankruptcy or these signs appear in the JSC as a result of the payment of dividends
If, on the day such a decision is made, the value of the company's net assets is less than the sum of its authorized capital, reserve fund and the excess of the liquidation value of the placed preferred shares over the nominal value determined by the charter.

Dividends can be paid no more than once a year.

Stock evaluated according to their value:

The par value of a share is the value that is set when a share is issued.

Book value is the value calculated as the quotient of the value of the company's assets divided by the number of issued and distributed shares.
Market value is the value of shares on the stock exchange or in over-the-counter turnover, determined by supply and demand. The market value can be either higher or lower than the par value of the share.
By the nature of the order shares are divided into:

Registered shares (high face value);

Bearer shares (low denomination).

According to the nature of the income shares can be:
Ordinary shares

Preference shares

Share of preferred shares in the total authorized capital joint-stock company should not exceed 25%.
A joint-stock company is also entitled to issue bonds for an amount not exceeding the amount of the authorized capital or the amount of security provided to the company for these purposes by third parties, after the authorized capital has been paid in full.

Bond- a security issued by JSC as a debt obligation. Unlike stocks, bonds have a limited maturity. The owner of the bonds is not a member of the company, but only its creditor. Periodically, the bondholder receives interest income. At the end of the bond's circulation period, the face value of the bond is returned to its owner (in other words, the bond is redeemed).

A joint-stock company is entitled to issue bonds for an amount not exceeding the amount of the authorized capital, or the amount of security provided to the company for this purpose by third parties after the full payment of the authorized capital.
In the absence of collateral, the issue of bonds is allowed not earlier than the third year of the existence of the joint-stock company and the approval by this time of its two annual balance sheets.

Bondholders have a pre-emptive right to the distributed profit and assets of the company in case of its liquidation.
By type of collateral, bonds can be:
under the pledge of property;

Under the mortgage of securities;

Unmortgaged.

Bonds can be classified as follows:
convertible - the holder can exchange them at a predetermined price for ordinary shares;

Revocable - the issuer can early withdraw (repurchase) them at the redemption price with the payment of a premium;

With "narrowing" and "expansion" - the holder can present them for payment earlier or later than the maturity date, this decision is made by the holder within a predetermined time frame;

With a redemption fund - a redemption fund (percentage of profit) is created, from which a part of the bonds is redeemed by calling them at a specified price;
with a floating interest rate - interest rate tied to the discount bank rate; used during periods of sharp fluctuations in the discount bank rate.

In addition, a joint-stock company may issue share certificates - securities that are evidence of the ownership of a person named in it. a certain amount shares.

PEOPLE'S ENTERPRISES

On October 1, 1998, in accordance with the Federal Law “On the Peculiarities of the Legal Status of JSC Workers (People's Enterprises)” No. 111-15, another type of JSC was introduced into economic practice - people's enterprises.

Peculiarities:
An enterprise of this kind issues only ordinary shares, 75% of which (at least this figure) must be owned by shareholders working in this enterprise.

The number of non-shareholder employees should not exceed 10%.
Each shareholder (member labor collective) may own a block of shares not exceeding 5% of the authorized capital.
The value of the authorized capital of such an enterprise is not less than 1000 times the minimum wage.

Decision-making principle: one shareholder - one vote.
The executive body of the people's enterprise - CEO elected by the general meeting.

Average headcount employees - at least 51 people, the number of shareholders - no more than 5000.

Meaning National economy - so that workers are interested in production, so as not to alienate them from production, to mitigate the results of privatization.

c) unitary enterprises:

State
-municipal

Unitary enterprises- These are commercial organizations that are not endowed with the right of ownership of the property assigned to them.
The property of such an enterprise is indivisible and cannot be distributed among contributions (shares), including between employees.
State and municipal enterprises operate as unitary enterprises.

The property is in municipal or state ownership and owned by unitary enterprises on the right of economic management or on the right of operational management.

Right of economic management- this is the right of a state or municipal enterprise to own, use and dispose of the property of the owner in accordance with the law or other regulations. This enterprise is liable with property for its debts and is not liable for the debts of the state (owner). The owner reserves the right to reorganize and liquidate the enterprise, controls the safety of the property belonging to the enterprise, in addition, has the right to receive part of the profit from the use of property. The enterprise has no right to dispose of immovable property without the consent of the owner. The enterprise disposes of movable property independently, as well as a part of the profit remaining after settlements with the owner. Thus, on the right of economic management, the enterprise has the right to dispose of movable property and part of the profits independently, but does not have the right to dispose of real estate without the consent of the owner.

Unitary enterprise on the right of operational management:
Enterprises that operate on the right of operational management are state-owned enterprises. For state-owned enterprises, a stricter regime for the disposal of its property is established than for state and municipal enterprises. A state-owned enterprise can dispose of property only with the consent of the owner - both movable and immovable. Without the consent of the owner, such an enterprise sells only manufactured products. Businesses are not entitled to a portion of the profits. The right of operational management is much narrower than the right of economic management. The governing body is the head appointed by the owner.

The main founding document charter.

In 2002, a law was introduced - unitary enterprises cannot create another unitary (subsidiary) enterprise as a legal entity and transfer part of the property to it. If such an enterprise exists, within 6 months it was obliged to attach it to the parent enterprise (liquidate). Made to avoid the alienation of state property.
Authorized capital state enterprise- at least 5,000 minimum wages, municipal - at least 1,000 minimum wages as of the date of state registration of the enterprise. The authorized capital of state-owned enterprises is not formed.
State enterprises- enterprises on the right of operational management.

Associative forms entrepreneurial activity:

concern, consortium, syndicate, corporation, holding.

Consortium- temporary association of enterprises, banks, firms, scientific and design organizations, government agencies for joint holding of major events in the field of production, finance, capital construction, ecology, science to solve specific tasks within a certain period of time. They unite enterprises of any form of ownership.

Consortium members retain economic independence and may simultaneously be members of other associations, joint ventures, consortiums.
After the tasks are completed, the consortium ceases to exist.
Consortiums also include temporary intersectoral investment, scientific, technical and other complexes created for the implementation of scientific, technical, investment, environmental and other programs.
One of the associative forms of collective entrepreneurship is syndicate. This form of entrepreneurship is mainly associated with the sale of products and is distributed mainly in the extractive industries, agriculture and forestry.

As a rule, the syndicate organizes single service(office) for sales, to which members of the syndicate must hand over products intended for joint sale at a predetermined price and quota. Competition within the syndicate is allowed.

The main goal of the syndicate is to expand and retain sales markets, regulate production volumes within the syndicate and prices for foreign markets sales of products.

Industrial nodes is a group of enterprises and organizations that are located in adjacent territories and share industrial and social infrastructure, natural and other resources, create general production intersectoral and local territorial significance, while maintaining its independence.
In industrial hubs, conditions are being formed for the development of microterritorial integration, cooperation, specialization of production, more full use unique equipment, production areas and facilities for the processing of secondary resources, the organization of intersectoral production, serving the economy.

holding company is a company or organization (corporation) that owns controlling stakes or shares in shares of other companies (enterprises).

A controlling stake is the main form of participation in the capital of an enterprise, providing an unconditional right to make or reject certain decisions at a general meeting of shareholders, shareholders and management bodies.
The controlling share mechanism gives the holding company the right to vote, which allows it to pursue a single policy and exercise unified control over the observance of the interests of large conglomerates (corporations, concerns, trusts) or accelerate the process of diversification. (Diversification is the simultaneous development of many unrelated types of production,
expansion of the range of manufactured products.)

Thus, the holding company is the top of the pyramid, made up of subsidiaries (their controlling stakes are part of the assets of the holding company).

There are pure holdings and mixed holdings.

Pure (financial) holding - when a company receives income through a system of equity participation in other companies. As a rule, such a holding company is headed by a large bank. He does not participate in the activities of the holding, but only receives income.

A mixed holding involves the carrying out of entrepreneurial activities by the parent company. As a rule, such a holding is headed by a large production association.

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INTRODUCTION

1.1 Enterprise structure

1.2 Organization of the enterprise

2.1 Classification of enterprises

CONCLUSION

INTRODUCTION

An enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce products, perform work and provide services in order to meet social needs and make a profit.

A modern entrepreneur must be competent in the chosen field of activity, respond flexibly to changing situations, have purposefulness, perseverance, readiness for failure, the ability to learn and draw conclusions from their mistakes.

The main problems of start-up entrepreneurs: the search for their "economic niche", the definition of the specialization of the enterprise, the choice of the form of entrepreneurship, the formation of a production base, attracting financial resources. The driving force of a market society is competition. It stimulates the expansion of production, the improvement of the quality and the reduction of the price of the product, and forces enterprises to take full advantage of scientific and technological achievements, to apply modern machinery, technology, progressive methods of organizing production and labor. Small businesses have significant advantages over large firms. They are characterized by high dynamism, maneuverability, competitive nature of production and its democratization.

aim term paper is the consideration of the organization as an economic entity in a market economy.

The objectives of the course work are:

Consideration of the concept of an enterprise (organization), its features and the order of creation;

The study of the enterprise as an economic entity market relations. The course work consists of an introduction, two chapters, a conclusion and a list of references.

CHAPTER 1

An enterprise is a business unit economic system countries .

The enterprise is the main link of the national economy, an independent economic statutory entity that has the rights of a legal entity and carries out production, research and commercial activities in order to obtain the appropriate profit (income).

According to the above provisions, an enterprise is an economic entity that owns, manages or manages separate property and is liable for its obligations with this property.

The characteristic of an enterprise involves the definition of its main features that make it an independent subject of market relations. These features are:

production and technical unity, which implies a commonality of production processes, capital, technology;

organizational unity. Enterprise is a certain way organized team with his internal structure and management procedures;

economic unity, expressed in the community of material, financial, technical resources, as well as economic results of work.

When characterizing the concept of an enterprise, it is important to take into account the purpose of its activities. Article 50 of the Civil Code of the Russian Federation states: “Legal entities may be organizations pursuing profit making as the main goal of their activities (commercial organizations) or not having profit making as such a goal and not distributing the profits received among participants (non-profit organizations). Each enterprise, as a legal entity, operates on the basis of a charter, or a memorandum of association and articles of association, or only a memorandum of association.

The listed documents indicate the subject and goals of the enterprise. The analysis of these documents indicates that a feature of modern enterprises is their versatility. In this regard, in practice, there is a need to determine the main type of activity according to the following criteria:

share in the proceeds from the sale of products (works, services);

the share of profit from the sale of products (works, services).

An important feature of an enterprise as a legal entity is the ability to act on the market on its own behalf. In accordance with the law, it may conclude all types of civil legal contracts with other business entities (consumers of products, suppliers of all factors of production, with other legal entities and individuals.

Any legal entity must have its own name, containing an indication of its organizational and legal form. Article 54 of the Civil Code of the Russian Federation states that the name of non-commercial and commercial organizations must contain an indication of the nature of the activity of the legal entity. In all cases, enterprises indicate their location in the constituent documents.

1.1 Enterprise structure

The study of enterprises allows us to identify the main structural features and take them into account in the process of creating enterprises and managing them. Among the most important elements that have a certain persistence and have a noticeable impact on the structure of the enterprise are: setting higher goals that promise the success that enterprises strive for, as well as production goals (subject economic activity enterprises). The field of activity provides information about what work needs to be done specifically (in the field of production, in the sector of paid services);

determining the regional location and legal form enterprises ( we are talking about the legal system that governs legal relations between the enterprise and its environment, within the enterprise, between enterprises and shareholders);

form of ownership and nature of connection with other enterprises;

enterprise equipment production factors(professional level of personnel, equipment, capital information) and their quantitative differentiation, which is expressed in the size of the enterprise.

As production develops, various changes in the structure occur: goals, the object of economic activity may change (for example, the transition from the production of one type of product to several), etc. During the existence of an enterprise, its legal form may be changed (transformation of an enterprise), and connections with other enterprises disappear, enterprises are merged or divided, owners are changed (sale of an enterprise, inheritance, etc.) or changes in organizational form (reorganization). An enterprise can change in size (growth of an enterprise or its reduction, stagnation, etc.), be highly profitable or fall into a crisis and get out of it (reorganization of an enterprise) or end its existence due to bankruptcy and liquidation of an enterprise.

1.2 Organization of the enterprise

After the establishment of the enterprise, the organization of its activities is extremely important. The organization of an enterprise is understood as a spatio-temporal structure production assets(labor force, means of production, materials) and their interaction to achieve high quantitative and qualitative results for a certain period of time with a minimum cost of production factors.

The organization should be built taking into account the following basic rules:

availability of highly qualified personnel and managers, necessary information and possibilities of its timely processing;

unification through the organization of all processes of economic activity and the achievement of the goals and effectiveness based on their interaction;

ensuring the functioning of the enterprise under changing or unforeseen conditions on the basis of flexibility management decisions and many others.

The organization in enterprises is greatly influenced by various internal and external factors. An analysis of the activities of enterprises allows us to single out the following as the main ones: the size of the enterprise (in large enterprises, the level of specialization and a high degree of division of labor, and in small enterprises, each employee must be competent in a wide range of issues); the technology used (the production of single products and small series is organized according to the principle of workshops, and large series or mass production is organized according to the subject principle); environment enterprises (impact external factors very diverse - accounting for competitors, economic and legal system countries, taxes, etc.). The complexity of the organization in the enterprise is clearly shown by the diagram shown in Fig. 1.1, in which an attempt is made to characterize the production transformation process.

Rice. 1.1. Production transformation process at the enterprise.

The result of the production transformation process at the enterprise is expressed in the cost of products (services rendered) and in the amount of profit (loss).

To prevent bankruptcy, an enterprise must close unprofitable production, restructure debts, re-profil its activities, reduce accounts receivable and take other anti-crisis measures.

The principle of making a profit reflects the highest goal of the activities of commercial enterprises (entrepreneurs) in the conditions market economy. Production by quantity and assortment (nomenclature), as well as sales, are organized in such a way as to ensure profit and profitability. The amount of profit (loss) is determined as the difference between the proceeds from the sale of goods, products, works and services and costs.

Profit = Sales proceeds? Costs, where sales revenue is equal to the number of goods sold times the unit price of the goods.

The profitability of production or sales characterizes the percentage that the invested capital brings or what share (share) in the price of the goods is profit.

Thus, an enterprise is the main link of the national economy, an independent economic statutory entity that has the rights of a legal entity and carries out production, research and commercial activities in order to obtain the appropriate profit (income). Among the most important elements that have a certain stability and have a significant impact on the structure of the enterprise are: 1) setting higher goals; 2) determination of the regional location and legal form of the enterprise; 3) form of ownership and nature of connection with other enterprises; 4) equipping the enterprise with production factors and their quantitative differentiation, which is expressed in the size of the enterprise. The organization of an enterprise is understood as the spatio-temporal structure of production assets (labor, means of production, materials) and their interaction to achieve high quantitative and qualitative results over a certain period of time with a minimum cost of production factors.

1.3 Purpose and operation of the enterprise

At all stages of the development of the economy, the main link was the enterprise. It is at the enterprise that production is carried out, there is a direct connection between the worker and the means of production. An enterprise is understood as a production unit that has industrial and technical unity, organizational, administrative and economic activity. The enterprise independently carries out its activities, disposes of the products produced, the profit received, which remains at its disposal after paying taxes and other obligatory payments.

In the conditions of market relations, the key figure is the entrepreneur. The status of an entrepreneur is acquired through the state registration of an enterprise. In this case, the subject of entrepreneurial activity can be both an individual citizen and an association of citizens. Thus, an enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce products, perform work and provide services in order to meet social needs and make a profit.

CHAPTER 2. ENTERPRISE AS AN ECONOMIC SUBJECT OF MARKET RELATIONS

An enterprise is an independent economic unit that operates on the territory of a given state and is subject to the laws of this state.

The administrative and economic independence of an enterprise is determined by law and means that the enterprise independently decides how much to produce and how to sell it, how to distribute the income received.

Main characteristic features enterprises are a production and technical unity, expressed in the commonality of production processes; organizational unity - the presence of a single leadership, plan; economic unity, manifested in the community of material, financial resources, as well as economic results of work.

The Civil Code of the Russian Federation considers the enterprise as a single Property Complex, including all types of property intended for the implementation of activities: land, buildings, structures, equipment, inventory, raw materials, products, claims, debts, as well as rights to a trade name, trademarks and service marks and other exclusive rights. It may be government or municipal property or belong to a commercial organization established in the form of a business company or partnership, a production cooperative or a non-profit organization that, in accordance with the law and its charter, entrepreneurial activity(for example, the property used by the garage cooperative for car repairs, its rights and obligations related to this activity). A property complex owned by an individual entrepreneur or members of a peasant (farm) economy can also act as an enterprise.

2.1 Classification of enterprises

After passing the state registration, the enterprise is recognized as a legal entity. A legal entity is an organization that has four characteristic features:

Has separate property

Responsible for obligations with their property. This feature provides a minimum guarantee of the rights of its creditors. A legal entity is liable for obligations with all its property;

· has the right to conclude contracts for all types of activities: loans, leases, purchases and sales;

Can be a plaintiff and defendant in court.

A legal entity has an independent balance sheet, current and other bank accounts.

Depending on the goals of their activities, legal entities fall into one of two categories: commercial and non-commercial organizations (Fig. 1).

Commercial organizations aim to make a profit. They can be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Non-profit organizations are not intended to make a profit and do not distribute the profits among the participants. These include various social or religious associations, charitable foundations, consumer cooperatives, non-profit partnerships and other organizations. Non-profit organizations can also conduct entrepreneurial activities. The profit received by such organizations is not distributed among its participants and founders, but is used for their statutory purposes.

An enterprise may belong to various forms of ownership. Legislation allows the existence of the following forms of ownership: private property; state property; own public organizations and associations; mixed ownership; ownership of joint ventures.

Enterprises of all types of ownership and organizational and legal forms can carry out commercial activities in various types. According to the main field of activity, enterprises are divided into several groups:

manufacturing enterprises producing industrial, agricultural, construction products;

businesses that provide services for a fee. These include workshops, audit and law firms, etc.;

· enterprises engaged in intermediation (trade, exchange activity) and innovation (research, development and know-how);

· enterprises engaged in the leasing (credit, leasing, rent, trust) of property.

Russian and international standards when registering an enterprise, a mandatory definition of industry affiliation is provided. When determining industry affiliation, an enterprise is assigned to a particular industry based on the type of activity that is predominant at the time of registration.

Within any industry, there are enterprises that, depending on their size, can be classified as small, large or medium.

For manufacturing enterprises and service firms, the criterion for assigning them to one or another group may be the volume of products or services produced. For supply and marketing and trading firms - sales turnover. But in modern conditions the most acceptable sign characterizing the size of the enterprise is the number of its staff.

management legal liquidation organizational

2.2 Organizational and legal forms of managing legal entities

The market economy implies a significant variety of organizational and legal forms of enterprises. This is due to the fact that one part of the country's national economy is owned and managed by private citizens, either individually or collectively, the other part is managed by government-established or local authorities power organizations. In addition, business in any state is carried out on a different scale. An individual entrepreneur conducts business at his own expense, independently makes decisions. Its advantage is in the speed of decision-making and instant response to consumer requests. However, with this form of business organization, financial resources are limited, which does not allow to conduct production in large scale. The limited scale of production is the reason for high costs and low competitiveness.

Combining individuals and legal entities to conduct joint activities allows you to increase the amount of attracted production resources. At the same time, at enterprises with several owners, the efficiency of decision-making is low.

The advantages of small businesses can be considered good review business, disadvantage - high production costs due to limited production and financial resources.

Large enterprises have lower costs due to mass production, but lose the efficiency of management, the interest of employees in end results activities.

Commercial enterprises according to Russian legislation can be created in the form of business partnerships and companies, in the form of unitary enterprises and production cooperatives.

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

Business partnerships and companies have many features in common, but their main difference is that a partnership is an association of persons, and a society is an association of capital. Business partnerships - can be created in the form of a general partnership and a limited partnership (limited partnership). The main document defining the principles of activity of a business partnership is the memorandum of association.

A contribution to the property of a business partnership may be money, securities, other things or property rights, or other rights having a monetary value.

Members of a business partnership have the right to participate in managing the affairs of the partnership, to take part in the activities of the partnership. The profit received is divided between the co-owners in proportion to the shares in the share capital. In the event of liquidation of the partnership, its participants receive part of the property remaining after settlements with creditors.

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

In a general partnership, all participants are equal in their rights and obligations in the affairs of the company they have created. If they fail, they risk their own property. General partners jointly and severally bear subsidiary liability. Joint and several liability means that everyone is responsible, regardless of who is sued. Subsidiary liability means that if the property of the partnership is not enough to pay off debts, the partners are liable with their personal property in proportion to the contributions.

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 (limited partners), who bear the risk of losses, associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. Contributors are entitled to a share of the profits in proportion to their contribution. Enterprises created in the form of partnerships have a number of advantages:

Each general partner has the right to engage in entrepreneurial activities on behalf of the partnership on an equal basis with others;

· general partnerships are the most attractive for creditors, since their members bear unlimited liability for the obligations of the partnership;

· An additional advantage of a limited partnership is that they can raise funds from investors to increase their capital.

Flaws:

between full partners there must be a trusting relationship;

· each member of the partnership bears full and joint and several unlimited liability for the obligations of this organization, i.е. in case of bankruptcy, each member (except for limited partners) is liable not only with a contribution, but also with personal property;

A partnership cannot be formed by one member.

Such an organizational and legal form as a general partnership is almost never found in the practice of Russian entrepreneurship. It is unpopular with entrepreneurs because it does not set limits on their liability for partnership debts. At the same time, the state does not provide any privileges for partnerships.

There are tax and credit benefits for partnerships abroad. They are widespread in the agricultural sector, the service sector (legal, audit, consulting, medical firms, etc.), trade, public catering. Business companies may be created in the form of a joint-stock company, a limited liability company or an additional liability company.

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

The supreme body of a limited liability company is the general meeting of its members. For the current management of the company's activities, an executive body is created, which may also be elected from among its members.

A limited liability company is a type of capital pooling that does not require the mandatory personal participation of its members in the affairs of the company.

Advantages of a limited liability company:

the ability to accumulate significant funds in a relatively short period of time;

Can be created by one person

· both legal entities and individuals, both commercial and non-commercial, can participate in the activity;

Members of the company bear limited liability for the obligations of the company.

Flaws:

· the authorized capital cannot be less than the value established by the legislation;

the company is not very attractive to creditors, as its members have limited liability;

The number of participants in an LLC must not exceed fifty.

An additional liability company (ALC) differs from a limited liability company in that its members are liable for the obligations of the company with their property in the amount of a multiple of the value of their contributions. In case of bankruptcy of one of the participants, its liability is distributed among the other participants. The difference from a general partnership is that the amount of liability is limited. Liability may, for example, be limited to three times the amount of the contribution.

All of the above organizational and economic forms are typical for small enterprises. For large industries a different form of attracting capital is required, which would ensure the stable functioning of society. In most countries of the world, such enterprises are created in the form of a joint-stock company.

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

A joint-stock company can be of open and closed type.

A joint stock company whose members may alienate their shares without the consent of other shareholders is recognized as an open joint stock company (JSC).

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

The authorized capital of a joint-stock company is made up of the nominal value of the shares of the company acquired by the shareholders.

The shareholders cannot directly control the operations of the JSC. They elect a board of directors that manages the business activities of the JSC in order to generate profits for the benefit of the shareholders.

The supreme governing body is the general meeting of its shareholders.

Earnings per share is called a dividend.

AO Advantages:

a guarantee against the fact that when its participants leave, the fixed capital of the company will be reduced;

the ability to concentrate large capital;

· the ability to quickly alienate shares, which makes it possible to almost instantly transfer large capital from one area of ​​activity to another in accordance with the prevailing market conditions;

· limited liability of shareholders (within their shares) in case of bankruptcy of the company.

The disadvantages include the inability of all shareholders to take part in the management of a joint-stock company, since for real control one must have at least 20% of the shares. In hand individuals huge capital is concentrated, which, in the absence of proper legislation and control by shareholders, can lead to abuse and incompetence in its use.

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

The main difference between a production cooperative and partnerships and societies is that it is based on a voluntary association. individuals- citizens who are not individual entrepreneurs, but participate in the activities of the cooperative by personal labor. Accordingly, each member of the cooperative has one vote in managing its affairs, regardless of the size of its property contribution. The profit received in the cooperative is distributed taking into account their labor participation cooperative members. There must be at least five members of the cooperative;

The benefits of a cooperative:

Profit is distributed in proportion to the labor contribution, which creates the interest of the members of the cooperative in a conscientious attitude to work;

· the legislation does not limit the number of members of the cooperative, which provides great opportunities for individuals to join the cooperative;

· equal rights of all members, tk. each of them has only one vote.

The main disadvantages of the cooperative:

the number of members of the cooperative must be at least five, which limits the possibility of their creation;

Each member has limited liability for the debts of the cooperative.

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

A unitary enterprise has a number of features:

· the founder remains the owner of the property, i.e. state;

· the property of a unitary enterprise is indivisible; under no circumstances can it be distributed among deposits, shares, shares, including among employees of a unitary enterprise;

The head of the enterprise is the sole head, who is appointed by the owner of the property.

Unitary enterprises are divided into two categories: unitary enterprises based on the right of economic management; unitary enterprises based on the right of operational management.

The right of economic management is the right of an enterprise to own, use and dispose of the property of the owner within the limits established by law or other legal acts. The right of operational management is the right of an enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The right of economic management is wider than the right of operational management, that is, an enterprise operating on the basis of the right of economic management has greater independence in management.

Despite some restrictions on the disposal of property, a unitary enterprise has great rights in the field of production and economic activities.

2.3 The order of formation and liquidation of the enterprise

The creation of a new enterprise begins with the adoption of an appropriate decision. The decision to establish an enterprise is made by the owner of the capital. If the capital of one person is insufficient, a search for business partners is carried out. From the moment the decision to establish an enterprise is made, it becomes necessary to fulfill a number of conditions determined by law.

The first step is the meeting of the founders, which determines the circle of legal entities and individuals that make up their composition.

The meeting of founders approves the charter of the enterprise, which indicates the name, legal address enterprise, the organizational and legal form, the main goals of the activity are determined, the size of the authorized capital, the rights and obligations of the founders, the structure of the company and the procedure for managing its activities, the procedure for liquidation are indicated.

Registration of an enterprise is carried out by the district or city administration at the place of establishment of the enterprise within a month. To register an enterprise, it is necessary to submit an application of the founder, the charter of the enterprise, a decision to establish an enterprise or an agreement of founders, a certificate of payment of the state fee. The registered enterprise is included in the unified state register of legal entities. The company receives a temporary certificate of registration.

A newly created enterprise must go through the stage of registration of statistics codes in State Committee by statistics. In the registration certificate of a commercial enterprise, in accordance with the current classifiers, the following codes are indicated:

OKPO ( All-Russian classifier enterprises and organizations);

· KOPF (Classifier of organizational and legal forms of economic entities);

· CFS (Classifier of Forms of Ownership);

· OKOGU (All-Russian classifier of authorities and public administration);

· OKATO (All-Russian classifier of objects of administrative-territorial division);

· OKONH (All-Russian classifier of branches of the national economy);

· OKDP (All-Russian classifier of economic activities, products and services);

· OKP (All-Russian classifier of products).

The enterprise must also be registered with the state tax service, open a bank account. In cases established by law, licenses are issued for the right to carry out certain types of activities.

The created enterprise can operate for an unlimited time, except for those cases when the enterprise is created to achieve a specific goal and is liquidated after it is achieved within the period specified in the charter. In all other cases, the termination of activities occurs by the voluntary consent of its owners, or by decision of the judicial authorities. A notice is published in the press about the liquidation of the enterprise. Creditors are given time to file claims. During liquidation, a certain procedure is followed. First of all, all claims of the personnel for wages are satisfied, then the obligations of the enterprise to the tax authorities, property and monetary claims of creditors. A special case of liquidation is bankruptcy. An enterprise is recognized as bankrupt if it is unable to satisfy the property and monetary claims of creditors. The liquidation of the enterprise is carried out by the decision of the arbitration court. The liquidation of a legal entity is considered completed, and the legal entity ceases to exist after an entry about this is made in the unified state register of legal entities.

CONCLUSION

In the course work, we proved that an enterprise is an independent economic entity created to produce products, perform work and provide services in order to meet social needs and make a profit.

The transition to the market entails fundamental changes in the forms of management, relations between owners, production organizers and employees. The company provides jobs, pays wages. By paying taxes, it contributes to the sale government programs development of the country's economy. This means that in the conditions of market relations an enterprise is a self-organizing and self-reproducing social and production organism, autonomous center production, economic and social decisions.

It follows from this that enterprises are separate economic structures. Their isolation is due to the commodity nature of social production.

The enterprise has its own name, trademark (brand), independent balance sheet, bank account. It bears property liability for its obligations, i.e. is a legal entity. Often in economic practice, the concept of "firm" is used. As a rule, a firm is an association of homogeneous or mixed enterprises.

Enterprises can be classified according to various quantitative and qualitative parameters. Main quantitative parameters are the number of employees and the annual turnover of capital.

In accordance with the criterion of the number of employees, the following are distinguished:

small enterprises, or small businesses (up to 100 people);

medium enterprises, or medium business(up to 500 people);

large enterprises, or big business(over 500 people).

It should be noted that it is small business that plays a significant role in the economy of almost all developed countries, it employs up to half of the working population. The term "small enterprise" characterizes only the size of the company, but does not give an idea of ​​the organizational and legal form of the enterprise (a private, state, and other enterprise can be small). What are the advantages of small business: first of all, flexibility, high adaptive ability to change market conditions. The numerous nature of small firms creates opportunities for widespread competition.

A significant percentage of failures among small businesses allows only those who function most efficiently to stay afloat. The role of small business in the modern economy is very diverse. It seems to bind the economy into a single whole and forms a kind of foundation on which its more complex and high floors grow.

Among the qualitative parameters of the classification of enterprises, it is possible to name the following:

type of ownership (private or public);

the nature and content of the activity;

product range;

ways and methods of conducting competition;

the way of entering various unions and associations;

organizational and legal forms of entrepreneurial activity.

The objectives of the course work have been achieved.

LIST OF USED LITERATURE

1. Analysis of economic activity in the industry: Textbook / L.A. Bogdanovskaya, G.G. Vinogorov, O.F. Migun and others; Under the general editorship of V.I. Strazhev.-Mn.: Higher School, 2006.-363p.

2. Ansoff I. Management strategy - M.: Economics, 2004 - 453s.

3. Kabakov V.S., Porkhovnik Yu.M., Zubov I.P. Management. - L .: Lenizdat, 2004 - 325s.

4. Savitskaya Analysis of the economic activity of the enterprise: 4th ed., Revised. And extra. - Minsk: LLC "New Knowledge", 2005. - 688 p.

5. Sklyarenko V.K., Prudnikov V.M. Enterprise Economics: Lecture Notes. - M.: INFRA-M, 2005. - 208 p.

6. Economics of the enterprise. Textbook for economic universities.-Vol. 2nd, revised and supplemented. Under total ed. prof., d.e.s. Rudenko A.I., Mn.2007.

7. Enterprise Economics: Textbook / ed. O.I.Volkova, - 2nd ed., revised. And extra. - M.: INFRA-M, 2007.

8. Enterprise Economics: Textbook for High Schools / V.Ya. Gorfinkel, E.M. Kupriakov, V.P. Prasalov and others, ed. Prof. V.Ya.Gorfinkel, prof. E.M.Kupryakova. - M.: Banks and exchanges, UNITI, 2007.

9. Enterprise Economics: Exam Answers / Ed. prof. Pelikha A.S. Rostov n / a: "Phoenix", 2003.

10. Economics, organization and planning industrial production. Tutorial. Under the editorship of N.A. Lisitsin. Mn.: 2007.

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Enterprise (organization, firm, concern)- it is independent economic entity which produces products, performs work and provides services in order to meet social needs and make a profit.

It can be a separate plant, factory, agricultural organization, service organization or a firm consisting of one or more plants or other units, the owner or owners of which are the organizers of economic activity, independent market entities, business units, subject to a single goal and having a complete production cycle and market entry.

A variety of enterprises operate in the economy. They differ from each other in a number of ways:

· by sectoral affiliation (machine-tool building enterprises, metallurgical, textile, etc.);

By the nature of the consumed and processed raw materials (mining and manufacturing industries);

by appointment finished products(producing means of production and consumer goods);

On the basis of technical generality (distinguish continuous production, discrete);

· according to the time of work during the year (year-round, seasonal);

size (large enterprises, medium, small);

By specialization (specialized, combined, diversified firms);

· according to the methods of organization of the production process (in-line, mass, single);

· on the basis of activity (industrial, trade, investment, transport, services, etc.).

Economic entities are also divided into commercial enterprises(firms) And non-commercial. The former work for profit, their activities are connected with commercial risk and self-sufficiency, freedom of enterprise and private property. The latter are created to meet public needs and are often unprofitable, financed from the state budget or any funds. These are public transport enterprises, state medical institutions, research institutes, etc.

Organizational and legal forms of enterprises (firms) are different. Each of them has its own advantages and disadvantages.

sole proprietorship – this enterprise owner whom is one entrepreneur who receives all the income from the activities of this enterprise and bears full responsibility for the decisions made. Ease of organization, economic freedom, independent decision-making, confidentiality of activities are the advantages of this type of enterprise over other organizational and legal forms - partnerships and corporations. His disadvantages are limited capital, the combination of different functions by the owner (manager, economist, entrepreneur, etc.), as well as full legal liability for the debts of the company (the entrepreneur is liable both with the property of the company and with his personal property).

Partnership (partnership) – is an association of two or more entrepreneurs as co-owners of a firm. Partnership involves contractual basis of activity and distribution of income, and pooling of capital that expands business opportunities. Partnership types differ:

by the form of legal liability (unlimited or limited);

The scale of responsibility (share, joint and several, mixed).

Possible in partnership specialization of owners on certain functions of management and organization of production, which increases the efficiency of their work. Sometimes some co-owners do not participate in management, giving these functions to other owners. Partnership problems are related to the disagreements of entrepreneurs about the goals and methods of work. In the conditions of conflict, decision-making becomes more difficult, efficiency decreases. Unlimited material liability increases the risk of miscalculation and ruin.

Corporation (joint stock company) – This statutory company with the right of a legal person, capital whom formed from the contributions of shareholders. stand out open and closed joint-stock companies. In the first case, shares are distributed by free sale, in the second - in the manner prescribed by the charter of the company. The company is owned by shareholders - individuals, enterprises, the state. Shareholders may change during the process of buying and selling shares, but the firm continues to function. The profit share of each shareholder (dividend) depends on the share of capital invested by him in the enterprise. All shareholders have the right to participate in management through participation in periodically held meetings of shareholders. Current management is carried out by the board of directors and hired managers. The sale of shares allows the founders of the corporation to attract significant capital and organize large-scale production. Moreover, since corporations have only limited liability, shareholders in the event of their bankruptcy are not liable for debts with personal property, but only in the amount of their shares. . TO disadvantages of this form include the complexity of organization and management, double taxation (the tax is levied first on the profit of the enterprise and then on dividends).

Joint stock companies, companies how business combinations act as cartels, syndicates, trusts, conglomerates, holdings, concerns, financial and industrial groups.

Cartel- this is an association of enterprises (usually of the same industry) that enter into an agreement on prices, markets, production and sales volumes, the exchange of patents while maintaining full independence of firms.

Syndicate – union of homogeneous industrial enterprises, created for the purpose of marketing products through a common office (in the form of a joint-stock company, etc.).

Trust- this is an association in which the enterprises included in it lose their industrial and commercial independence, and management is carried out from a single center, profit is distributed in accordance with equity participation in the formation of capital.

Conglomerate – one of the forms of union of firms interconnected in the production process with high level decentralization of management.

Holding – This is a company that has a stake in other firms, without having its own manufacturing plants.

Concern- the most developed form of association of enterprises, which is based on a system of participation, financial ties, personal unions. The enterprises included in the concern formally remain independent, but in fact they are subordinate to a single center.

Financial industrial group – is a large association of credit and financial institutions, industrial, commercial and other enterprises, research institutes based on a system of equity participation and long-term agreements for the supply of goods and services. Several financial-industrial groups can create financial-industrial complexes.

Organization as an economic entity. The main classification of organizations.

Organization- This , entrepreneurs for production

:

- according to the criterion of formalization: formal informal

- by form of ownership: private, collective(corporate), utilities And state organizations;

- according to the form of the result: commercial non-commercial

- by type of issues

-

- by nature of activity

Organizational and legal forms of organizations. The concept of a legal entity.

Organizational and legal form economic entity - recognized by the legislation of a country business entity form, fixing the method of fixing and using property by an economic entity and its legal status and goals of activity.

The organizational and legal form determines method of property management economic entity and its legal status and objectives of entrepreneurial activity arising from this

Entity is a company that has separate property, can acquire property and personal non-property rights and incur obligations on its own behalf, be a plaintiff and defendant in court, the Arbitration Court or in Arbitration Court. Along with individuals, legal entities are subjects of private law relations, that is, private law (civil law).

Entrepreneurship.

Entrepreneurship, entrepreneurial activity - risky economic activity aimed at systematically obtaining arrived from production and sale of goods, provision of services, performance of work. For this purpose used property , intangible assets , work both the entrepreneur himself and those attracted from outside. There are no guarantees that the funds spent will pay off, that what is produced will be sold at a profit. Associated with this is the risk of losing all or part of the property.

In most countries, official registration is required to start a business, but the criteria and conditions can vary significantly. According to the legislation of the Russian Federation, entrepreneurship can be carried out by a legal entity or directly by an individual ( individual entrepreneur) after their registration in the manner prescribed by law.

Entrepreneurship is the most important property of a market economy, penetrating all its institutions.

Home task an entrepreneur is not only to be able to produce a product or provide a particular service, but also understand whether there is a demand for them, and provide supply. This type of activity is universal, it can be carried out in different areas which are closer to the owner. Among them: the industrial sector; scientific; informational; consumer; service and others.

4.Normative regulation of the organization's activities.

System legal regulation activities of commercial organizations consists of legislative, other legal acts and internal documents. Legislation is the basis that determines the legal status of a business entity and forms the basic principles of legal regulation of the behavior of participants in relevant relations: management bodies and shareholders (participants), employer and employees, and also delimits the subject of legal regulation of legislative norms and norms of internal documents, establishes the limits of independent discretion, within which local rule-making of a commercial organization can develop.

The main documents regulating entrepreneurial activity are:

The Constitution of the Russian Federation of December 12, 1993 (subject to amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2008 No. 6-FKZ, of December 30, 2008 No. 7-FKZ)

Civil Code RF (parts 1, 2, 3,4)

tax code RF (parts 1, 2)

Labor Code RF

the federal law"On state registration of legal

Integration of organizations.

Integration - unification of economic entities, deepening of their interaction, development of ties between them.

Integration refers to the unification of efforts of a number of organizations to achieve a common strategic goal, strengthen their competitiveness and increase efficiency. In the literature, there are two main types of integration of organizations:

- horizontal when it happens join forces different organizations to achieve some common goals(for example, the creation of associations, common financial bodies, property management bodies, groupings, the formation of financial and industrial groups);

- vertical when combined technologically connected companies on participation in the value chain (to conduct a coordinated policy in the field of prices, marketing, advertising, etc., the division of business zones is carried out, permanent functions are assigned to each enterprise).

Along with this, in the practice of mergers and consolidations, a third type of integration is often distinguished, which is a combination of the first two and is called diagonal integration.

Modern forms of enterprise integration

1. Financial Industrial Group: Modern financial-industrial groups (FIGs) are diversified multifunctional structures formed as a result of combining the capitals of enterprises, financial and investment institutions, as well as other organizations in order to maximize profits.

2. Corporation: A modern corporation is, as a rule, parent company, with a network of subsidiaries, departments, branches, agencies and other business entities that have a different legal status and a different degree of economic and operational independence.

3. Transnational corporation: (TNC) is a special type of corporation, outgrown national framework and operating on the world market through foreign branches and subsidiaries.

4. Holding: A holding (or holding) company is an entity that holding controlling stakes in other companies for the purpose of exercising in relation to them the functions of control and management.

5. Consortium: A consortium is one of the forms of associations created on basis of the agreement(with or without formation of a legal entity) between several banks, enterprises, companies, firms, scientific centers, government agencies for the joint conduct of large financial transactions for the placement of loans, shares or the implementation of science and capital-intensive projects, including international ones.

6. Conglomerate: A conglomerate is an organizational form of association of enterprises that results from the merger of various firms, regardless of their horizontal or vertical commonality.

7. joint venture: A joint venture is an international firm created by two or more national enterprises in order to make the most of the potential of each of the parties to maximize the useful economic effect their activities.

8. Cartel: With this shape production and commercial independence of enterprises is not eliminated, But is agreement between participants on a number of issues: prices for manufactured products, quotas, differentiation of sales markets, conditions for hiring labor, etc.

9. Syndicate: Organizational form associations, distinctive feature which is the conclusion agreements between enterprises in the same industry to control the marketing of products and the purchase of raw materials in order to obtain monopoly profits.

Ticket. Profitability

Profitability (from German rentabel - profitable, useful, profitable), relative indicator economic efficiency. Profitability comprehensively reflects the degree of efficiency in the use of material, labor and monetary resources as well as natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it.

Types of profitability:

1. General return on assets (includes current and non-current assets). This characteristic can show what financial loans were involved by the company in order to make a profit equal to 1 ruble. This characteristic is calculated from the ratio of profit received before the full payment of all types of taxes, as well as average cost all available assets of the company for a particular time period (year, month, half year, quarter), i.e. it is the ability of the company's assets to generate profit.

2. Profitability of goods, products. It is the ratio between the profit that was received from the sale of goods, services, and the funds that

were spent on its production. This indicator helps to characterize how profitable the production of a product is;

3. Profitability of production. The economic indicator characterizes the feasibility of doing a particular type of business. Here we are talking about the relationship that arises between production costs and the final net profit. Production is considered profitable if there is a positive balance of costs and profits. Measures taken to increase the profitability of production include reducing the overall cost of production, as well as improving its quality.

Other types of profitability and calculation formulas

Profitability indicators:

* ROA= Profit/Value of assets*100%, where ROA is the return on assets. It takes into account not only the company's own assets, but also attracted (for example, accounts receivable, credits);

* ROFA - profitability of fixed production assets. The indicator is similar to the previous one. Helps to evaluate the performance of fixed assets, not assets, which is why the formula takes into account their value;

* ROE = profit/equity*100%, where ROE is return on equity. This ratio indicates how effectively the company's own funds are used. In this case, the level of profitability is calculated as the ratio net profit and the amount of authorized capital (in some cases, additional capital is also involved). The difference between the return on assets and liabilities shows the amount of borrowed funds that are used in doing business.

* ROI - return on investment. This indicator helps to evaluate the profit received from the initial investment, i.e. is the ratio between the profit received and the amount of the initial investment. The effectiveness of monetary investments can be demonstrated by the example of shares. The investor purchased Gazprom shares for 149.5 rubles, but noticing the decline in shares on the securities market, he decided to liquidate the open position and sold these securities for 135.2 rubles apiece, while receiving a loss of 14.3 rubles. As a result, the investor received a negative efficiency of invested investments in the amount of 9.56% (14.3/149.5*100% = -9.56%). The ROI coefficient itself, as well as this level of profitability, cannot be considered the main indicator of the company's success, because. it cannot reflect the situations that arise with some operational flows (financial investments loan capital etc.). But still, the effectiveness of the main operational turnover is reflected very clearly.

The profitability of products and production differs:

ROM - product profitability. This indicator indicates how effective the costs incurred were. This refers to the ratio between the profit received from the sale of goods to its cost. This indicator can be calculated both for all products supplied to consumers, and for individual goods. Calculating profitability, the calculation formula will look like this:

Rp \u003d (P / Sp) * 100%

where Rp - profitability of products sold, P - profit received from sales, Sp - cost of products sold;

The production profitability ratio helps to assess the degree of efficiency in the use of the organization's property (fixed assets and working capital). The calculation formula is as follows:

Rp \u003d (Pb / (Phos. fund. + Fobor. funds)) * 100%

where Rp - profitability of production (%), Pb - balance sheet profit (thousand rubles), Fos.fund - cost of fixed assets (average for the year, thousand rubles), Foborrot. Funds - the amount of working capital (thousand rubles)

19. Planning the activities of the organization.

Planned activities of the company is one of the primary functions of its management. Company planning - economic method management is the process of designing a desired future, and effective ways his achievements. Tasks planning are in detection prospects changes in the external environment of the company, formation goals and strategies development, definition priority tasks and actions to solve them. And definition necessary costs and results, designing a change in the state of the enterprise, coordinating the work of all its divisions, monitoring the implementation of planned targets by all divisions of the company, analysis of the achieved planned results.

Planning answers three basic questions:

1. Where is the company currently located? The economic position of the company is determined, what are the results and conditions of its activities. Strong and weak sides to determine what the firm can realistically achieve.

2. Where do we want to go? By evaluating competition, customers, laws, political facts, economic conditions, technology, procurement, etc., management determines what the organization's goals should be and what can prevent them from being achieved.

3. How, with what resources is the firm going to achieve its goals?

Answering these questions, the planning process includes three main stages:

1. Establishment in a timely manner clear quantitative indicators, goals to be achieved by the firm.

2. Determining the main actions that need to be done in order to achieve the goals.

3. Development flexible system planning ensuring the achievement of the set goals.

The use of planning in the company allows you to:

§ foresee development firms in the future

§ more use rationally All resources enterprises;

§ to avoid risk bankruptcy;

§ improve control In the organisation;

The constant uncertainty of the future is one of the reasons why planning must be continuous. Due to external changes or management errors, events may not unfold as management intended when developing plans. That's why plans need to be revised, that they aligned with reality

organization as a business entity. The main classification of organizations.

Organization- This independent business entity, created by an entrepreneur or association entrepreneurs for production, performance of works and creation of services in order to meet public needs and make a profit.

Main classification criteria:

- according to the criterion of formalization: formal(have defined goals, rules of conduct, structure and relationships) and informal(without specific goals, etc.) organizations;

- by form of ownership: private, collective(corporate), utilities And state organizations;

- according to the form of the result: commercial(profit oriented) and non-commercial organizations (focused on obtaining a social effect);

- by type of issues: economic, financial, political, educational, medical, military, etc.;

- on the principles of bringing people together: voluntary (church), compulsory (army, prison), unitary (banks, universities);

- by nature of activity: technological (implement the technology of manufacturing certain products or providing services), program-targeted (implement a certain program of activities with the solution of a certain social problem), non-programmatic (implement a flexible and complex program of actions that cannot be determined in advance).

ENTERPRISE (ORGANIZATION) AS AN ECONOMIC SUBJECT

The essence and significance of entrepreneurial activity

Entrepreneurship development is an integral feature of a market economy. Entrepreneurship is defined by civil law as “an independent activity carried out at one’s own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law” (Civil Code of the Russian Federation, Part 1, Art. 2, item 1).

Business entities can be both individuals (citizens) and legal entities (organizations).

The most important characteristics of entrepreneurial activity are:

• autonomy of business entities. This means that an economic entity is free to choose the types of activities, methods of using economic resources, to determine the volume of economic activity, and to choose economic partners. He independently manages economic and financial activities, makes decisions, is responsible for his obligations;
• risky nature of the activity. In a market economy, risk is an objective phenomenon due to the uncertainty of the economic environment, the presence of competition. At the same time, some risk parameters depend on the subjectivity of management decisions;
• economic interest. This interest is expressed in the desire to increase the value of the enterprise, maximizing profits. Wherein economic interest economic entity in the process of entrepreneurial activity ultimately benefits the whole society. Firstly, it is possible to make a profit only by selling the goods that the consumer needs, corresponding to demand; secondly, the development of economic activity contributes to the growth of employment of the population, an increase in the income of both entrepreneurs and employees; thirdly, part of the income received in the process of entrepreneurial activity in the form of taxes replenishes the state budget;
• reliance on innovation. Innovations have great importance in the development of the economy, and in modern conditions, the role of innovation is increasing. Firstly, this is due to the very nature of market relations, the competitive environment; secondly, innovations are becoming the fundamental factors of economic growth and profound qualitative transformations. Innovative activity is aimed at finding and implementing innovations in order to expand the range, improve the quality of products (services), improve technology and organization of production, and ultimately increase efficiency. This creative search activity reforms production and other sectors of the economy. Despite the fact that innovations are associated with a certain risk, relying on them allows the entrepreneur to remain competitive.

Entrepreneurial activity is associated with the implementation of important functions for the country's economy, the main of which are:

• - unification of economic resources into a single economic process;
• - provision effective use resources (factors of production);
• - provision innovative development economy, the use of innovations at all stages of business (organization, management, production processes, marketing, etc.).

Certain economic, social, legal and other conditions are necessary for the development of entrepreneurship.

The economic conditions for the expansion of entrepreneurship are: the presence of a stable demand for goods and services, the availability and availability of financial resources, the level of return on invested capital, the free market for means of production, the development of market infrastructure (banks, exchanges, communications, transport service, warehousing, etc.).

WITH economic conditions the social conditions for the development of entrepreneurship are connected - the attitude of members of society to work, the amount of wages, working conditions, life, life, entrepreneurship, the desire to purchase goods and services that meet a certain lifestyle. important social role in the development of entrepreneurship plays the professional training of entrepreneurs, the formation of a certain socio-cultural business environment, the social responsibility of the entrepreneur.

Any entrepreneurial activity develops in a certain legal environment. First of all, these are laws regulating entrepreneurship, creating favorable conditions for its development, procedures for opening and registering enterprises, tax and antimonopoly legislation, etc.

Entrepreneurship can be carried out in different forms. By type (or purpose), entrepreneurial activity can be divided into production, commercial (trade), financial, consulting, etc. These activities can be carried out separately or together, for example, production and trade.

Industrial entrepreneurship includes activities aimed at the production of products, the performance of work, the provision of industrial services.

Financial entrepreneurship can be seen as a kind of commercial enterprise, where the object of sale is a special product: money, foreign currency, securities (stocks, bonds, bills, etc.). In financial entrepreneurship, the role of commercial banks is great, stock exchanges, insurance, leasing companies.

Currently, consulting activities (consulting) are singled out as an independent type of entrepreneurship. The consulting business consists of providing, for a fee, independent advice and assistance on management issues, including advice on solving internal problems and realizing the market opportunities of enterprises. The most important in modern conditions are consultations on the development of a strategy for the development of enterprises, marketing, innovation activities, lawyer consulting.

The main business entities are organizations (enterprises) - legal entities. However, it is currently common individual entrepreneurship individuals, especially in the field of trade, provision of services to the population.