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Enterprises and organizations are the object of microeconomic statistics. Both of these concepts are interrelated and do not contradict each other. Let us consider how the concept of "enterprise" was formed in statistics.

In statistics great importance attached to the description of the observed object, process, phenomenon. In this regard, there is the concept of a unit of observation. The unit of observation is the primary object, the features of which are subject to description in the process of statistical observation. The choice of the unit of observation depends on the purpose of the study. For example, the unit of observation may be an employee of an enterprise as a carrier of certain characteristics (specialty, education, etc.). Employees may have different specialties, level of education, wages. However, the reporting unit will be the enterprise. Often, an enterprise is both a unit of observation and a reporting unit (when studying investment activity).

In the process of formation and development of domestic statistics, the concept of an enterprise was refined to collect and process statistical data on various sectors of the economy. In pre-revolutionary Russia, an independent enterprise was considered such a production unit that belonged to one owner (legal entity), all parts of which were located on the same land plot and served by a single source of energy, which was taken into account when conducting censuses. For example, the industrial census of 1900 covered enterprises subordinate to the factory inspection. The census program highlighted the following items: the amount of production, the main products, the cost of domestic and imported equipment, workforce by sex and age, the number of working hours and engine power. Since the late 1920s, when defining the concept of an enterprise, the signs of “administrative and economic isolation due to the production unity of all constituent parts". This approach combines the production-technical and organizational-economic aspects of the enterprise.

In connection with the reform of the Russian economy, the enterprise began to be regarded as a subject of law, as an economic category.

under an enterprise like economic category understand economic agents or persons acting in market economy engaged in the production and (or) sale of goods and market services for the purpose of making a profit. In this interpretation, we meet the concept of "goal", which brings us closer to understanding the enterprise as an organization. The hallmarks of an organization are:

The presence of at least two people who consider themselves part of this group;

The presence of a common goal for all members of this group;

Achieving a common goal based on the division of labor.

Thus, an organization is a group of people whose activities are coordinated to achieve a common goal. An enterprise as an organization is a set of individuals united to realize the organization's mission on the basis of the division of labor. The organization has at least one common goal recognized by all members of the organization. However, organizations rarely have only one purpose. This is typical for simple organizations. Complex organizations may have a set of interrelated Goals and consist of many independent enterprises.

An example of such organizations are corporations and other subjects of a market economy. Complex organizations are not only groups that are purposeful in their activities, but also have common characteristics. To be successful, an organization must be managed.

Any organization must have the resources to deliver results. This - human resources, capital, materials, technologies and information.

Enterprises (organizations) are completely dependent on the external environment (in terms of resources, consumers, economic conditions, legislation, etc.). Environmental factors affect the processes associated with the forms of division of labor:

Horizontal separation, when the constituent parts of the overall activity are divided into components;

A vertical division of labor that separates the work of coordinating actions from the actions themselves.

Management is an essential activity for any organization. Management work should be separated from non-managerial work. Organizations appoint managers and define their duties and responsibilities.

The company produces goods, provides services to meet public needs. The enterprise has administrative and economic independence, i.е. rights legal entity, organizational and technical unity, common goals of activity.

In a market economy, production is any type of activity that generates income.

As a legal entity, an enterprise owns, manages or manages separate property and is liable for its obligations with this property. An enterprise may, on its own behalf, acquire or exercise property and personal non-property rights, be liable, act as a plaintiff and defendant in court.

The company may have representative offices and branches. Both representative office and branch separate divisions enterprise as a legal entity. They are located outside the location of the enterprise, are not independent legal entities (they cannot be a party to the contract, acquire and exercise property and personal non-property rights on their own behalf, incur obligations, be a plaintiff and defendant in court, do not have the right to conclude an agreement with the person who created them organization). Representative offices and branches are endowed with property by the legal entity that created them. The head of a branch (representative office) acts on the basis of a power of attorney.

The functions of representative offices and branches, as well as the powers of the head of the branch (representative office) related to their performance, are determined by the relevant regulation. The regulation reflects the features of their accounting and reporting.

The representative office represents the interests of the enterprise as a legal entity and protects them; promotes the organization of exhibitions, the conclusion of contracts, performs other functions related to the promotion of the company's products to the market.

A branch can perform the functions of an enterprise as an economic entity, but it can also perform representative functions. A branch performs broader functions than a representative office, it can have its own revenue, costs and financial results.

Representation is a costly unit.

Branches and representative offices can be allocated to a separate balance sheet, which is used for management purposes and for the preparation of consolidated financial statements.

An enterprise that has a permanent place of residence in a given country is a resident. Russian organization(resident) are any organization registered and operating in Russia, including those owned by a foreign owner, as well as a joint venture. A non-resident organization is an organization (including branches and subsidiaries of Russian legal entities) registered and operating abroad. As a rule, non-residents are organizations that pay taxes on activities in favor of a foreign state.

The enterprise carries out:

Current activities (manufacturing of products, provision of services, leasing of property, etc.), the main purpose of which is to make a profit;

investment activity ( capital investments in the acquisition of land plots, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; making long-term financial investments in other organizations, issuing bonds and other long-term securities);

Financial activity (short-term financial investments, issue of bonds and other short-term securities, etc.).

Enterprises operate in various sectors of the economy.

Depending on the average headcount employees of the enterprise can be: small, medium, large, super-large.

In accordance with federal law"ABOUT state support small business in Russian Federation» dated May 12, 1995, No. 88-FZ, small businesses include commercial organizations (legal entities) in which the number of personnel for the reporting year (period - for newly created ones), including those working under civil law contracts and part-time jobs, does not exceeds: in industry, construction and transport - 100 people; V agriculture and scientific and technical sphere - 60 people; V retail, non-production types of consumer services for the population - 30 people; V wholesale trade, in other industries and in the implementation of other activities - 50 people.

At the beginning of 2002, there were 843 thousand small enterprises in Russia, of which 14.8% were in industry, 14.5% in construction, 46% in trade and catering.

In national and international statistical practice, medium-sized enterprises include enterprises with an average payroll employed, not exceeding 5000 people.

To large enterprises in accordance with national qualification statistics and foreign - with an average payroll of up to 10,000 people.

Super-large (giants) include enterprises with an average headcount of more than 10,000 people.

Statistical observations are based on the application of the qualification approach.

Large and medium-sized enterprises are covered by complete reporting; small enterprises are subject to selective observation with subsequent dissemination of the results to the entire set of small enterprises. This approach imposes certain requirements on the formation of the observed population, i.e., the determination of the number of small enterprises and the subsequent selection of objects included in the sample survey.

When analyzing the number of small enterprises, two figures characterizing different values ​​should be distinguished: the number of registered and the number of operating enterprises. The number of operating small enterprises serves as the basis for creating a general population of objects of statistical observation and the subsequent selection of enterprises included in the sample survey. The number of registered determines the number to which the results of sample observations apply.

The success of an enterprise is largely determined by the validity organizational structure and schemes of management, management system and marketing. Of particular importance in a market economy is a quality management system based on process approach to enterprise management and ensuring the supply of products to the consumer, taking into account his requirements.

Large economic objects with a complex structure may consist of a frequently changing large number of legal entities engaged in heterogeneous activities, structurally located in different geographical areas. Increasingly strong positions in the economy are being won by corporate associations, in which diversification processes are intensively developing.

Currently, there are several types of statistical units. The most important among them are:

Company;

Unit of activity;

Local unit (territorially separate subdivisions);

Local unit of activity.

The basis for organizing and conducting state statistical observations is the Unified State Register of Enterprises and Organizations (USRE).

Unified state register of enterprises and organizations - state Information system, consisting of an organizationally ordered set of documents and information technologies, providing accounting and identification of business entities undergoing state registration on the territory of the Russian Federation.

The Unified State Register of Enterprises and Organizations represents the general set of objects of statistical observation (operating legal entities, their representative offices and branches), contains information about the main type of activity and general economic indicators.

The purpose of creating the USREO is to accumulate and use in the public interest accounting and statistical data reflecting the creation and development throughout life cycle enterprises and organizations that are characterized standard set details.

The Unified State Register of Enterprises and Organizations makes it possible to uniquely identify business entities and their main characteristics; to form a general population (GS) of objects of statistical observation for the organization of statistical observations.

When forming the general population of objects of statistical observation, first of all, attention is paid to the fact that the enterprises included in it are active. In the event of liquidation of accounting entities, their exclusion from the registers is envisaged. However a certain amount of enterprises are liquidated without deregistration in the statistical authorities.

The distribution of enterprises and organizations registered in the USREO by sectors of the economy is carried out according to the type of activity declared first in the constituent documents of enterprises and organizations.

At the beginning of 2003, there were 3845.3 thousand enterprises and organizations in Russia, of which 421.1 thousand were in industry, 1389.2 thousand were in trade and public catering, and 78.7 thousand were in management.

An important feature of modern entrepreneurship is the instability of the life cycle, i.e., an extremely strong susceptibility to the processes of emergence and liquidation of enterprises.

To study these processes, attempts are being made to use the methods, concepts and indicators used in demography, in particular the survival and mortality rates. The essence of the demographic approach is that the set is divided into a number of subsets based on the corresponding characteristics of the subjects. In demography, there are such features as gender, nationality, marital status, place of residence, etc. In our case, the relevant features are the main economic activity, the size of the enterprise, the legal status, and the nationality of the owners.

To organize the monitoring of changes in the statistical population of enterprises, it is necessary to clarify what should be considered the birth and death of an enterprise.

For example, entry into the aggregate may be due to the emergence of new, separation, selection, transformation existing businesses, and exit from the aggregate may be associated with liquidation, merger, accession, change in the main economic activity, size, moving to another region.

The solution to the above problems is ambiguous and will always be conditional. For their practical solution statistical authorities need to develop special instruction, despite the fact that in Civil Code Russian Federation, article 57 defines the reorganization of a legal entity.

First of all, it is necessary to substantiate the essential characteristics of the company, by which it is possible to judge its changes (for example, to talk about the emergence of a new unit, which was preceded by the liquidation of the existing unit or the continuation of the activities of the previously existing unit), and also in each specific case to assess the weight of each characteristics. The amount of weight depends on the size of the enterprise. Thus, a change of ownership for a small enterprise will lead to the loss of the enterprise's identity, while for large enterprises this factor, as a rule, does not matter.

Of great practical interest is the determination of such indicators as average duration the life of an enterprise, the average number of changes by enterprises of their main economic activity during their existence, etc.

Longitudinal analysis, or the cohort method, can be used to study these processes. Events that occur with enterprises are described and analyzed in cohorts, i.e., aggregates that simultaneously entered into any state (for example, entities that began their activities in the same year). Each year, a cohort record can be kept of how many active businesses remain.

Information resources of the Goskomstat of Russia are formed on the basis of more than 200 forms of federal statistical observation with different frequency (annual, quarterly, monthly). Once every few years, one-time surveys are carried out. The total amount of input information is about 186 thousand indicators.

Let us consider the main forms of organization of statistical observation in microeconomic statistics.

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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 activity in order to obtain the corresponding 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 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-profit 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);

determination of the regional location and legal form of the enterprise ( we are talking about the system legal regulations, which 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 based on the flexibility of 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 (the influence of external factors is very diverse - taking into account 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 a 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 brings the invested capital or what share ( specific gravity) in the price of the good 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 persistence and have a noticeable 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 state registration enterprises. 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 carries out entrepreneurial activities in accordance with the law and its charter (for example, property used garage cooperative for the repair of motor vehicles, his 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 business partnerships and societies production cooperatives, state and municipal unitary enterprises.

Non-Profit Organizations do not aim 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 for the following forms property: 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 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 no limited 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 full partnership, in practice Russian entrepreneurship almost never occurs. 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 can be created in the form joint-stock company, limited or additional liability companies.

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 general meeting 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 and individuals, both commercial and non-commercial;

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. Huge capital is concentrated in the hands of individuals, which, in the absence of proper legislation and shareholder control, 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 of 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.е. 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 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 government controlled);

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

OKONH (All-Russian classifier of industries 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 exercise certain types 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 observed. 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 decision 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. The 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-sized enterprises, or medium-sized businesses (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 enterprises (small can be private, public, and other enterprises). 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 quality parameters classifications 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 and 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.

Firm as a form of business organization

4.1.1. A distinction must be made between an enterprise and a firm.
4.1.2. The firm as an economic entity.
4.1.3. The firm as an economic organization.

The institutional nature of the firm consists in the pooling of economic resources under the authority of the entrepreneur, who organizes their use in the interests of the production of goods and services.

It is necessary to distinguish between the enterprise and the firm

This separation in economic theory is done in order to separate the production-technical and technical-economic problems of production, which are the subject of specific economic disciplines, from the problems of making economic decisions related to production, and the principles of the relationship of the subjects that make them.
Enterprises - these are special production units, which are characterized by: the performance of one or more functions for the production and distribution of goods and services; concentration of specialized means of production and labor in one place; specialized methods of organizing the production process. IT - factories, plants, mines, farms, shops, etc. They are technological links production system society.
From the point of view of the relations that develop between the owners of the factors involved in the production of enterprises, they can take different forms. For example, in the Soviet economy, the pooling of resources for production was a function of the state. The form of the enterprise was a "socialist enterprise", subordinate to the center, which makes decisions about the volume of production and the range of output. In a market economy, the decision to combine resources for production, on the volume of output, is made by the entrepreneur, who acts independently and bears economic responsibility for his decisions. The company operates like a firm.
Firm is an organization formed and managed for the purpose of making a profit by its owners through the production of one or more goods for sale on the market.
A firm may consist of one or several enterprises.
Firm - This name under which the entrepreneur conducts his business.
Firm - this is an organization registered in the appropriate legal form.

The firm as an economic entity

The firm as a business entity, has a special purpose of activity and its own economic interest, carries out the organization of production at enterprises at your own expense, on your risk and bears property responsibility based on performance results. Signs of the company as an economic unit conducting commercial activities are:
1. Availability responsible owner who conducts business at this enterprise, which determines the purpose of its activities, directions of development and is responsible for the results of decisions made. In the Russian Federation, the problem of the emergence of a responsible owner in the 1990s was solved in the course of corporatization, privatization, the establishment of a system of state property management, and the formation of a system of owner responsibility for the results of activities. To date, this task has not been finally resolved, the institution of ownership is blurred, the rights of the owner are poorly protected both by law and informal norms.
2. The firm is economically independent It makes independent decisions about what, how and for whom to produce. Russian enterprises have never before dealt with the actual "proprietary problems" associated with economic choice areas of activity: search for a market niche, selection of a product range, independent search for a partner, marketing problems, etc. At present time is running development of market principles of independent and independent management.
3. The company operates under the conditions "hard budget" constraints. Independent management assumes that the company measures its planned costs and sources of income. stands out four rules budget constraints: the buyer fulfills the agreements concluded and pays for the goods received; the borrower does not violate the provisions of loan agreements and pays his debts; taxpayer pay taxes; companies cover their expenses from their income. In the Russian Federation, there is still a problem of non-separation of enterprise finances from state finances: direct state financing; breach of credit agreements; non-payments to the state; non-payments of enterprises along the production chain.
transformation Russian enterprise to the firm is thus not completed. There are a sufficient number of loopholes through which it can shift its costs to counterparties. This reduces its interest in the rational use of resources and leads to a decrease in the efficiency of the distribution of resources in society.