The concept and classification of enterprises briefly. Company. Classification of organizations by organizational and legal forms

Classification- systematization and grouping of objects according to the most characteristic features.

The classification of enterprises is conditional, i.e. one and the same business entity can simultaneously belong to different classification groups.

Enterprise classification

1. By field of activity

1.1 Enterprises operating in the field of material production(enterprises of industry, agriculture, transport, construction).

1.2 Enterprises operating in the field of non-material production(enterprises in the sphere of culture, household, social services, intermediary organizations).

2. By industry

2.1 Industrial enterprises

2.2 Agricultural enterprises

3. For economic purposes

3.1 Group A enterprises- enterprises that produce means of production (for example, enterprises of the oil producing, processing industries, mechanical engineering).

3.2 Group B enterprises- enterprises producing consumer goods (for example, food, textile industries).

4. By the nature of the impact on the objects of labor

4.1 Mining enterprises(enterprises for the extraction of coal, gas, etc.).

4.2 Processing enterprises(engineering enterprises, oil refineries).

5. By type of production

5.1 Enterprises with a single production

The production of these enterprises is characterized by a wide range, a small volume of output, the lack of specialization of jobs (for example, shipbuilding enterprises)

5.2 Enterprises with mass production

The production of these enterprises is characterized by a wide range (range) of manufactured products, which are manufactured in batches (series) at certain intervals. There is a specialization of jobs.

Depending on the size of batches (series) of manufactured products, enterprises with serial production are divided into:

- small-scale;- medium series;- large-scale.

5.3 Enterprises with mass production

Enterprises produce a significant amount of homogeneous products. They are characterized by a narrow specialization of jobs. (For example, shoe factories).

6. By degree of specialization

6.1 Highly specialized enterprises- enterprises producing a limited range of products.

Specialization can be:

- subject(for example, tractor factories);

- detailed(for example, an enterprise producing bearings);

- technological(for example, enterprises of the chemical industry that produce acids).

6.2 Diversified enterprises- enterprises producing a wide range of products (for example, metallurgical plants).

7. By size

7.1 Small businesses

This group includes enterprises, the average number of employees of which is:

100 people - for industrial enterprises;

30 people - for consumer services enterprises;

50 people - for other enterprises.

7.2 Medium enterprises

Enterprises with 100-500 employees, which, as a rule, are characterized by a narrow specialization of production.

7.3 Large enterprises

This group consists of enterprises with an average number of employees over 500 people. Such enterprises provide large-scale and mass production of standard goods. Enterprises are characterized by a low level of production costs, the availability of significant financial resources, and an active marketing policy.

8. According to the degree of mechanization and automation of production

8.1 A automated enterprises;

8.2 Enterprises of complex mechanization;

8.3 Partially mechanized enterprises;

8.4 Enterprises with machine-manual and manual production(for example, art craft enterprises).

9. By the degree of continuity of production

9.1 Enterprises with continuous operation;

9.2 Enterprises with intermittent operation.

10. By types of associations

10.1 Production association (PO) is a single organizationally formalized complex, which includes the parent company and affiliated plants.

10.2 Research and Production Association (NPO)- includes a scientific institution (research institute, design bureau, design institute, etc.) and a pilot plant. The main goal of the NGO is to accelerate the introduction of the achievements of scientific and technological progress into production.

To date, most of the previously existing software and NGOs have been transformed into concerns, trusts, holdings and other associations.

10.3 Cartel- association of enterprises, in which they retain industrial and commercial independence. Enterprises enter into an agreement that determines the volume of production of each participant, prices for goods markets.

10.4 Syndicate- the merger of enterprises, in which they retain their production, but lose their commercial independence. That is, the purchase of raw materials, the sale of products is carried out by a centralized organizational structure (office). The purpose of the syndicate is to eliminate competition between participants in the field of marketing and procurement of raw materials.

10.5 Trust- the merger of enterprises, in which they lose their industrial and commercial independence and are subject to the unified management of the central company.

10.6 Concern- a group of enterprises (subsidiaries) united around a large enterprise (parent company) that holds shares in these enterprises.

In terms of composition, it is an association of various enterprises with a clearly defined industry core, financial institutions, transport and trading companies.

For example, JSC "Confectionery Concern "Babaevsky" includes several factories for the production of sweets and chocolate (Rot-Front, Chelyabinsk factory "Yuzhuralkonditer", Sormovskaya confectionery factory, Novosibirsk chocolate factory). The head enterprise of the concern is the Babaevskoye enterprise. Financial conditions for the creation and development of the concern are provided by Inkombank.

10.7 Conglomerate- an association of enterprises that do not have a production or functional community and produce heterogeneous products. Enterprises that are members of a conglomerate have broad autonomy. The headquarters of the conglomerate maintains a small staff of employees. The conglomerate does not have a clearly defined industry core, because dissimilar companies are merging. The association usually includes a large bank. Enterprises are interconnected not technically, but financially and administratively. Conglomerates are less financially stable than concerns.

10.8 Holding- usually, this is not a production association, but a financial (holding) company that owns controlling stakes in other enterprises in order to control and manage their activities.

Holding types:

- « clean holding- owns and conducts operations with shares;

- mixed holding- owns and conducts transactions with shares and engages in certain entrepreneurial activities.

10.9 Consortium- a large financial organization, which is created as a result of a temporary agreement between several banks and industrial enterprises, for the joint conduct of large financial transactions: the placement of government loans, the implementation of large construction projects, etc.

10.10 Financial and Industrial Group (FIG)- this organizational structure unites industrial enterprises, research institutes, financial and trade organizations.

FIG usually controls numerous large, small, medium-sized enterprises. FPG may occur:

1) on the basis of large industrial or commercial enterprises, the influence of which provides access to the resources of financial and credit institutions, or

2) be formed as a result of financial concentration around credit and banking organizations.

11 By organizational and legal forms

The main organizational and legal forms of enterprises and organizations are shown in Figure 2.

Figure 2 - Organizational and legal forms of business entities

Enterprises differ from each other in many characteristics, according to which they are classified.

1) By industry, they distinguish manufacturing and non-manufacturing enterprises, then - for smaller units:

industrial enterprises for the production of food, clothing and footwear; for the manufacture of machinery, equipment, tools, the extraction of raw materials, the production of materials, the generation of electricity, etc.;

agricultural enterprises for growing grain, vegetables, livestock, industrial crops;

enterprises of the construction industry, transport;

trading companies, engaged in the implementation of operations for the purchase and sale of goods.

2) Industry is divided into two large groups of specialized industries: mining and processing industries. In turn, the processing industry is subdivided into light, food and heavy industries, etc.

In practice, there are less and less enterprises whose industry affiliation can be clearly defined. As a rule, most of them have an intersectoral structure.

3) In this regard, according to the structure of production, enterprises are divided into highly specialized, diversified, combined.

highly specialized enterprises that produce a limited range of mass or large-scale products are considered, for example, the production of iron, steel rolling, casting, power generation, grain production, meat production, etc.

To multidisciplinary include enterprises that produce a wide range of products for various purposes. Such enterprises are most often found in industry and agriculture. In industry, they can specialize at the same time, say, in the manufacture of computers, ships, cars, baby carriages, refrigerators, machine tools, tools, etc., in agriculture - in the cultivation of grain, vegetables, fruits, livestock fattening, fodder production, etc. .P. With increased competition, many previously highly specialized enterprises, having strengthened economically, are moving beyond the limits of their former specialization. They dramatically expand the range of products and services, capture new markets. Often such enterprises completely lose their former industry profile and become intersectoral - diversified enterprises. At the same time, they can be engaged, for example, in the production of various industrial products, construction, transport and commercial operations.

Combined enterprises in the classical form, they are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combining production is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then a third type. For example, pig iron smelted in blast furnaces (along with its sale to third parties) is used by its own enterprise, where it is melted into steel ingots. Some of the steel ingots are sold to consumers as finished products, and some are further processed into rolled steel at our own plant. In the textile industry, a combination is practiced in the manufacture of fiber from raw materials, yarn - from fiber and canvas - from yarn.

4) The grouping of enterprises according to the capacity of the production potential (the size of the enterprise) has become the most widespread. As a rule, all enterprises are divided into three groups: small, medium and large. When assigning enterprises to one of these groups, the following indicators are used:

the number of employees;

cost volume of output;

cost of fixed assets.

As a rule, the number of enterprises are divided as follows: small - up to 50 employees; medium - from 50 to 500 (sometimes - up to 300), large - over 500, including especially large - over 1000 employees.

The size of enterprises is closely related to their industry affiliation. For example, ferrous metallurgy and engineering enterprises are usually large and very large enterprises. In the light, food, and oil refining industries, there are mainly medium-sized enterprises; in the woodworking and clothing industry - medium and close to small enterprises.

5) According to the forms of ownership, private, state, municipal, cooperative and other enterprises are distinguished.

6) By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.

National name the enterprises whose capital belongs to the entrepreneurs of their country.

Foreign called enterprises, the capital of which belongs to foreign entrepreneurs, fully or in a certain part providing their control.

mixed capital refers to enterprises whose capital belongs to entrepreneurs from two or more countries. The registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force in it, which determines the location of its headquarters. Mixed enterprises - this is one of the varieties of international interweaving of capital. Joint ventures are called joint ventures in cases where the purpose of their creation is the implementation of joint entrepreneurial activities. Forms of mixed capital companies are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.

Enterprises whose capital is owned by entrepreneurs from several countries are called multinational.

7) Existing and operating enterprises in the economy are quite diverse in terms of organizational and legal structure. However, with all the apparent diversity of possible types, they are divided into ordered groups, for which well-defined norms of economic legislation have been developed that regulate their activities. Russian legislation recognizes, along with individual entrepreneurship, the following forms of commercial organizations:

business partnerships (full and limited);

limited liability companies, joint-stock companies;

production cooperatives;

state and municipal enterprises.

ECONOMIC PARTNERSHIPS AND COMPANIES

ХТ and ХО are commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants).

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

Citizens and legal entities may be participants in economic companies and contributors in limited partnerships.

State bodies and bodies of local self-government are not entitled to act as participants in economic companies and investors in limited partnerships, unless otherwise provided by law.

Institutions financed by owners may be participants in economic companies and investors in partnerships with the permission of the owner, unless otherwise provided by law.

Business partnerships and companies may be founders (participants) of other business partnerships and companies, except for the cases provided for by this Code and other laws.

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

Business partnerships, as well as limited and additional liability companies are not entitled to issue shares.

Forms of organization business partnerships

General partnership

Limited partnership (limited partnership)

A partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property.

A person may be a participant in only one full partnership.

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

The PT is created and operates on the basis of a constituent agreement signed by all its participants.

The founding agreement of a general partnership must contain, in addition to the information specified in Article 52 of the Civil Code of the Russian Federation, conditions on the size and composition of the share capital; on the amount and procedure for changing the shares of each of the participants in the share capital; on the size, composition, terms and procedure for making their contributions; on the responsibility of participants for violation of obligations to make contributions.

Management of activities is carried out by common agreement of all participants. The memorandum of association may provide for cases where the decision is taken by a majority vote of the participants.

Each participant of the PT has the right to act on behalf of the partnership, if the memorandum of association does not establish that all its participants conduct business jointly, or the conduct of business is entrusted to individual participants.

In case of joint conduct of partnership affairs by its participants, the consent of all participants in the partnership is required for the completion of each transaction.

If the management of the affairs of the partnership is entrusted by its participants to one or some of them, the remaining participants, in order to make transactions on behalf of the partnership, must have a power of attorney from the participant (participants) entrusted with the conduct of the affairs of the partnership.

A participant in the PT is obliged to participate in its activities in accordance with the terms of the memorandum of association.

A participant in the PT is obliged to make at least half of his contribution to the share capital of the partnership by the time of its registration. The rest must be paid by the participant within the terms established by the memorandum of association. In case of failure to fulfill this obligation, the participant is obliged to pay to the partnership 10% per annum from the unpaid part of the contribution and compensate for the losses caused, unless other consequences are established by the founding agreement.

Profits and losses are distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the constituent agreement or other agreement of the participants. An agreement on the elimination of any of the participants in the partnership from participation in profits or losses is not allowed.

If, as a result of losses incurred by the partnership, the value of its net assets becomes less than the amount of its share capital, the profit received by the partnership is not distributed among the participants until the value of net assets exceeds the amount of share capital

Participants of the partnership jointly and severally bear subsidiary liability with their property for the obligations of the partnership. A participant in a full partnership who is not its founder is liable on an equal basis with other participants for obligations that arose before he joined the partnership.

A participant who has left the partnership shall be liable for the obligations of the partnership that arose before the moment of his withdrawal, on an equal basis with the remaining participants within two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership.

In cases of exit or death of any of the participants in the PT, recognition of one of them as missing, incapacitated, or with limited capacity, or insolvent (bankrupt), opening reorganization procedures in respect of one of the participants by a court decision, liquidation of a legal entity participating in the partnership, or if the creditor of one of the participants forecloses on a part of the property corresponding to his share in the share capital, the partnership may continue its activities if this is provided for by the founding agreement of the partnership or by agreement of the remaining participants.

A PT participant has the right to withdraw from it by declaring his refusal to participate in the partnership.

Refusal to participate in the PT, established without specifying a period, must be declared by the participant at least six months before the actual withdrawal from the partnership.

A participant who has withdrawn from the PT is paid the value of a part of the property of the partnership corresponding to the share of this participant in the share capital, unless otherwise provided by the memorandum of association.

In the event of the death of a member of the PT, his heir may join the PT only with the consent of the other participants.

If one of the participants has withdrawn from the partnership, the shares of the remaining participants in the joint capital of the partnership shall increase accordingly, unless otherwise provided by the memorandum of association or other agreement.

A PT participant has the right, with the consent of the other participants, to transfer his share in the share capital or part of it to another participant in the partnership or to a third party.

Foreclosure on the participant's share in the joint capital of the PT for the participant's own debts is allowed only if there is a shortage of his other property to cover the debts.

The PT is liquidated on the grounds specified in Article 61 of the Civil Code of the Russian Federation, as well as in the case when the only participant remains in the partnership. Such a participant has the right, within six months from the moment when he became the only participant in the partnership, to transform such a partnership into a business company.

A general partnership is also liquidated in the event of death, withdrawal, etc. if the founding agreement of the partnership or the agreement of the remaining participants does not provide that the partnership will continue its activities.

A partnership in which, along with participants carrying out entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more participants - investors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the amounts contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership.

The position of general partners in a limited partnership and their liability for the obligations of the partnership are determined in the same way as for participants in a general partnership.

A person may be a general partner in only one limited partnership.

A participant in a general partnership cannot be a general partner in a limited partnership. A general partner in a limited partnership cannot be a participant in a general partnership.

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

TnV is created and operates on the basis of a memorandum of association signed by all general partners

The memorandum of association must contain, in addition to general information, conditions on the size and composition of the share capital; on the amount and procedure for changing the shares of each of the general partners in the share capital; on the amount, composition, terms and procedure for making contributions by them, their liability for violation of obligations to make contributions; on the total amount of deposits made by contributors.

The management of the activities of a limited partnership is carried out by general partners.

Investors are NOT entitled to:

Participate in the management and conduct of business of a limited partnership, act on its behalf otherwise than by proxy.

To challenge the actions of full partners in the management and conduct of business of the partnership.

The contributor of a limited partnership is obliged to make a contribution to the share capital.

The depositor has the right:

1) receive a part of the profit of the partnership due to its share in the share capital;

2) get acquainted with annual reports and balance sheets,

3) at the end of the financial year, withdraw from the partnership and receive its contribution in the manner prescribed by the memorandum of association;

4) to transfer his share in the share capital or part of it to another investor or a third party.

TnV is liquidated when all depositors participating in it retire. However, full partners have the right, instead of liquidation, to transform the limited partnership into a PT.

The limited partnership is also liquidated on the grounds of the liquidation of the PT. However, a limited partnership is maintained if at least one general partner and one contributor remain in it.

In the event of liquidation, including in the event of bankruptcy, investors have a preferential right over general partners to receive contributions from the property of the partnership remaining after satisfaction of the claims of its creditors.

The property of the partnership remaining after this is distributed among the general partners and investors in proportion to their shares in the joint capital of the partnership, unless a different procedure is established by the founding agreement or agreement of the general partners and investors.

Types of business classifications. The main features of the classification of enterprises are:
1) industry and subject specialization;
2) the structure of production;
3) the size of the enterprise.
Industry-specific differences in products are considered to be the main ones.
According to this classification, enterprises are divided into: industrial, agricultural, transport, communications, and construction enterprises.
Industry is traditionally divided into two large industry groups: mining and processing industries. In turn, the processing industry is divided into branches of light, food, heavy industry, etc.
According to their structure, enterprises are divided into:
1) highly specialized;
2) multi-profile (universal);
3) combined (mixed).
Highly specialized enterprises produce a limited range of products for mass or large-scale production.
Diversified enterprises include enterprises that produce a wide range of products for various purposes (in industry and agriculture).
Combined enterprises are more common in the chemical, textile, and agricultural industries. The bottom line is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then into the next type.
By size, enterprises are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (rarely up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following indicators can be used: the number of employees, the cost of output, the cost of fixed production assets.
According to the field of activity, they are divided into enterprises of the production and non-production spheres.
According to the forms of ownership, enterprises are divided into state, municipal, private, cooperative, etc.
According to the scale of entrepreneurial activity, enterprises can be divided into: individual enterprises and collective enterprises.
According to the time of work during the year, they are divided into year-round enterprises, seasonal enterprises.
According to the degree of production automation - automated, partially automated, mechanized, partially mechanized, machine-manual and manual.
By the nature of the company's activities are:
1) non-commercial - not related to the sale of products for the sake of enrichment (charitable activities);
2) commercial - enterprises that generate income.

Enterprise types

Enterprises differ in terms of conditions, nature of operation and goals. For a deeper and more effective study of entrepreneurial activity, all enterprises are mainly classified according to the type and nature of economic activity, type of ownership, ownership of capital, legal status and other features (table 2).

Table 2. Types of enterprises

By industry and type of economic activity	Production - construction - trading - research and production, etc.
By form of ownership	State - municipal - private - mixed
By the nature of the legal regime of ownership	Individual - collective - with shared ownership - with common joint property
By the capacity of the production potential (the size of the enterprise)	Small - medium - large
By dominant factor of production	labor intensive - capital intensive - material-intensive
By ownership of capital and control over it	National - foreign - mixed
Depending on the limits of responsibility	With full responsibility - with limited liability
According to the legal form of entrepreneurial activity	General partnership - faith partnership - limited liability company - additional liability company - joint-stock company - production cooperative - unitary enterprise
By type of product	Enterprises for the production of goods - service providers

Classification by type and nature of activity

The most important difference between enterprises from each other is their belonging to a certain sector of the state economy - industry, construction, transport, agriculture, trade, finance, supply and marketing, culture, science and education, healthcare, etc.

The classification of enterprises by industry is carried out according to the purpose of their products, the commonality of the raw materials used, the nature of the technical base and technological process, the professional composition of personnel, etc. For example, industrial enterprises they are mainly engaged in the production of goods (usually, such enterprises include those with more than 50% of their total turnover accounted for by the production of industrial products).

Trade enterprises They are mainly engaged in carrying out operations for the purchase and sale of all kinds of goods. All of them can either be part of the sales system of large industrial enterprises, or operate independently, both legally and economically, from other firms and conduct trade and intermediary operations in the market.

Freight forwarding companies carry out operations for the delivery of goods to the consumer, fulfilling the instructions of other industrial, commercial and other firms.

Classification by enterprise size

The most important characteristic of an enterprise is its size, which is determined primarily by the total number of all (employed) workers. Basically, on this basis, all enterprises are divided as follows: small - up to 50 employees; medium - from 50 to 500 (sometimes up to 300); large - over 500, as well as especially large - over 1000 employed. Establishing the size of an enterprise by the number of employees can also be supplemented by other characteristics - sales volume, profits, assets, etc.

The size of any enterprises is closely related to their belonging to any industry. For example, engineering and ferrous metallurgy enterprises are usually large and especially large enterprises. In the food, light and oil refining industries, mainly medium-sized enterprises operate.

Today, the Russian economy is characterized by an increase in the share of small and medium-sized private businesses.

In general, the development of small business in the economy has many important advantages:

growth in the number of owners, i.e. the formation of a middle class - an important guarantor of political stability in society;
increase in the economically active population of the country, because of which the incomes of citizens increase and disproportions in the well-being of different social groups of society are smoothed out;
selection of the most energetic and capable individuals for whom small business is perceived as a primary school of self-realization;
creation of new jobs with relatively low capital costs especially in the service sector;
employment of workers released in the public sector, as well as representatives of the most socially vulnerable groups of the population;
elimination of all types of monopolies of producers and creation of a competitive environment;
mobilization of financial, material and natural resources , which, otherwise, would have remained unclaimed, as well as their most effective use in the economy (for example, small business activates small savings of citizens who are not inclined to use the services of the banking sector, but are ready to invest their money in their own production).

Thus, it is quite difficult to overestimate the importance of small business development for our country.

The federal law "On State Support for Small Business in the Russian Federation" dated June 14, 1995 defined the concept of a small enterprise (SE). A small business entity is understood as commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public organizations, religious organizations, charitable and other bodies does not exceed 25%, the share owned by one or more persons who are not small businesses does not exceed 25%.

As can be seen from this definition, a mandatory requirement for the MP is the possibility of participation of other legal entities in the authorized capital of the MP. Another important condition for classifying an enterprise as small is the establishment of the maximum average number of employees in the company: in industry, construction, and also in transport - 100; in the scientific and technical sphere and in agriculture - 60; in wholesale trade - 50; in retail trade and consumer services - 30; in other industries and in the implementation of other activities - 50 people.

At the beginning of 2013, more than 230 thousand small enterprises operated in Russia, with a total turnover of 6.8 trillion. rubles with an average number of employees of more than 6.3 million people. (table 3).

Table 3. Key performance indicators of small enterprises (excluding microenterprises) in January-June 2013

Industry	Number of enterprises, units	Average number of employees (without external part-timers), people	Turnover of enterprises, thousand rubles
Manufacturing industries	33963	1129086	757460108
Construction	29734	868568	689289468
Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items	70315	1537253	3958272516
Transport and communications	13667	371270	3958272516
Operations with real estate, rent and provision of services	48467	1325696	716193178
Total	234495	6337626	6880027955

* Official data of the Federal Statistics Service

It is necessary to support the development of small enterprises with the help of an effective state policy in the field of small business, the provisions of which are set out in the Law of the Russian Federation “On State Support for Small Business in the Russian Federation”.

The main directions of development are as follows:

formation of a clear infrastructure for support and development;
additional creation of preferential conditions for the unhindered use by small businesses of state financial, material and technical and information resources, as well as scientific and technical developments and effective technologies;
providing the possibility of a simplified procedure for registration, licensing, certification of products, as well as the submission of state statistical and accounting reports;
comprehensive support for the foreign economic activity of the company, including assistance in the development of trade, production, scientific and technical, information relations with foreign partners;
organization of training, retraining and advanced training of employees for a small enterprise.

The goals and directions of the implementation of assistance to Russian small businesses are presented in state programs, calculated, which become the basis for the implementation of state policy.

Classification by form of ownership

The basis of the legal status of any enterprise is the form of ownership, which distinguishes between state, private, municipal, owned by public organizations and other enterprises (Table 4.).

According to official statistics, all Russian enterprises in 2002 were distributed according to the form of ownership in this way (as of January 1, 2002:).

Table 4. Distribution of enterprises by form of ownership in the Russian Federation (on the example of 2002)

Forms of ownership	Number of enterprises and organizations, thousand units	As a percentage of the total
Total enterprises (thousand units)	3593,8	100
Including by type of ownership
state	155,1	4,3
municipal	231,0	6,4
private	2725,9	75,8
property of public and religious organizations (associations)	236,8	6,6
other forms of ownership, including mixed Russian, foreign, joint Russian and foreign	245,1	6,8

The predominance of private property is characteristic of all countries with a developed market economy.

Private enterprises can be independent independent companies or in the form of various associations created both with the help of a participation system and with the help of agreements between the participants in the association. An enterprise, depending on the form of association, may be independent and personally make decisions in economic matters and undoubtedly answer for all its obligations or be deprived of legal and economic independence, in which case the solution of economic issues will depend on the parent enterprise.

State enterprises along with private ones, they act as counterparties in the economic cycle. State enterprises can be both purely state-owned and mixed.

All of them as a production unit are characterized by two important features:

The ownership and management of such an organization is wholly or partly in the hands of the state or state institutions and associations; they either own the company's capital and have absolute authority to dispose of it in any order, or join private initiatives, but in one way or another influence them and control their activities.
In its functioning, the main goal of the state enterprise is not only the search for maximum profit, but also the desire to ensure the common good, and this can keep financial inflows within certain intervals or even lead in some cases to losses, which, nevertheless, are justified.

State industrial firms occupy a fairly secure position in the industry of various countries. In some countries, their share in the production of industrial products is determined in the range of 20-25%. A significant part of state-owned enterprises operates in the extractive industries.

Classification by organizational and legal forms

The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises as legal entities, and also defines the rights of citizens as individuals.

Citizens (individuals) have the right to engage in entrepreneurial activities without the obligatory formation of a legal entity as an individual entrepreneur (IE) from the moment of its state registration in this capacity, and also have the right to create legal entities independently or jointly with other persons. A citizen, in the case of engaging in entrepreneurial activity, is liable for his obligations with all the property that belongs to him. Entrepreneurial activities that are carried out without the formation of a legal entity are subject to the rules governing the activities of legal entities.

In the organization of entrepreneurial activity, a special place belongs to those enterprises that are organized by combining several entrepreneurs - business partnerships and companies.

Business partnerships and companies- these are commercial organizations, the authorized (share) capital of which is divided into shares (contributions) of the founders (participants). Business partnerships and companies can include both individual entrepreneurs and legal entities (commercial enterprises). Depending on the type of association and the level of responsibility of the participants in a partnership or company for its obligations, business associations are divided into associations of persons and associations of capital.

Associations of persons are based on the personal participation of their members in the management of the affairs of the organization. Members of such an enterprise unite not only monetary or other resources, but also their own activities in the application of these funds. Any member of this enterprise has the right to manage the affairs and representation. Capital pooling implies the addition of only capitals, but not activities: the management and operational management of the company is carried out by bodies specially created for this. Any liability for all obligations of capital pooling is borne by the enterprise itself, and the participants are thus completely exempt from the possible risk that arises as a result of the economic activity of the company.

Thus, business partnerships are associations of persons, and business companies are associations of capital.

From all of the above, several important differences in the legal status of partnerships and companies are revealed:

Any partnership, despite having its own legal personality, is a contractual association. It operates on the basis of a constituent agreement, and not a charter, like many other legal entities;
Since a partnership is an association of persons that involve the joint implementation of entrepreneurial activities, all its participants can only be individual entrepreneurs or commercial organizations, while this restriction does not apply to the possibility of participating in companies;
The participants in the partnership, under all their circumstances, are fully jointly and severally liable for all its obligations. This responsibility can be assigned to them only on a limited range of grounds, which are clearly provided for by the Civil Code of the Russian Federation (see Articles 56, 95, 105 and comments thereto);
A person has the right to participate as a general partner in only one partnership;
A partnership cannot in any way be created by only one person, but such an opportunity exists for a society;
A prerequisite for the creation and operation of a company is its correct capitalization. The law quite strictly establishes the issues of folding the authorized capital of the company, changing the size, as well as maintaining the assets of the company at a level no less than the authorized capital itself;
Partnerships do not have the system of organs inherent in societies. All the affairs of the partnership are conducted personally by the participants, while in a society the management of affairs can be carried out by hired persons;
The company name of the partnership must necessarily include the name (name) of at least one of its participants. In a society, the name can be arbitrary;
The right to participate in a society is transferred more freely than in a partnership;
Any changes in the composition of the participants in the company absolutely do not affect its existence, while the departure of a full partner, as a general rule, leads to the termination of the partnership;
In the legal regulation of societies, there is a very high proportion of imperative norms. Partnerships are regulated mainly by dispositive norms.

Business partnerships can be organized in the form of a general partnership and a limited partnership (limited partnership), and business companies - in the form of a joint-stock company, a limited liability company and an additional liability company.

Complete such partnership where the participants (general partners), in accordance with the concluded agreement, are engaged in entrepreneurship on behalf of the partnership and bear full responsibility for all its obligations with their property.

The main features of a general partnership:

at its core - treaty between all participants;
it is commercial organization;
in its activities is personal involvement all comrades;
can't be organized with just one face and a person may be a member of only one general partnership;
entrepreneurial activity is carried out on behalf of the partnership- legal entity;
All participants bear responsibility for its obligations the property they own.

The founding document of a general partnership is memorandum of association.

Decisions in a general partnership are made unanimously; each member is assumed to have one vote.

The general partnership's profits and losses are distributed between all its members according to the size of their shares in the share capital of the organization, unless otherwise provided by the existing memorandum of association.

Faith partnership(limited partnership) is a partnership that, along with the participants, carries out entrepreneurial activities on behalf of the partnership and is liable for all obligations of the partnership with its property (general partners), and there are also one or more contributors (limited partners) who bear the risk associated with the activities of the partnership, within the limits of their contributions and do not take any part in the implementation of entrepreneurial activities by the partnership.

Limited Liability Company(LLC) is a company organized by one or more persons, in which the authorized capital is divided into shares of the sizes established by the constituent documents; all members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company only to the extent of the value of their contributions to the authorized capital.

The main legal documents that determine the position of an LLC are the Civil Code of the Russian Federation and the federal law"On Limited Liability Companies" dated February 8, 1998

LLC differs from other forms of enterprises in a number of characteristic features:

By composition of participants:

citizens and legal entities can be members of the company;
state bodies and local self-government bodies are not entitled to act as participants in companies;
An LLC can be founded by one person;
the company cannot have as its sole participant another economic company consisting of one person;
The number of participants in an LLC must not exceed 50.

On company property:

the authorized capital of the company consists of the nominal value of the shares of its participants (share capital);
enterprises in the form of LLCs are mostly small and medium-sized, more mobile and flexible than JSCs. The minimum level of authorized capital for an LLC is established by federal law in the amount of 100 times the amount of the minimum wage (SMIC) as of the date of submission of documents for state registration of an LLC;
share certificates, unlike shares, are not securities, and, accordingly, they are not circulated on the market. Usually, share certificates are transferred to other depositors of funds only with the consent of the partners. As a rule, there is no public subscription in an LLC. In some countries, for example in England, it is specifically stipulated that a share, unlike a share, cannot be split and must belong to one person;
if the shareholder only has to pay for the share, and this will be considered his only obligation to the joint-stock company, then in an LLC the shareholder may, under certain circumstances, be obliged to contribute additional funds to the authorized capital of the company.

The founding documents of an LLC are memorandum of association and company charter.
In the founding agreement, the founders of the company undertake to create a company and determine the procedure for joint activities for its creation. The memorandum of association also determines the composition of the founders (participants) of the company, the size of the authorized capital of the company and the size of the share of each of the founders (participants) of the company, the amount and composition of contributions, the procedure and terms for making them to the authorized capital of the company upon its establishment, the responsibility of the founders (participants) of the company for violation of the obligation to make contributions, the conditions and procedure for the distribution of profits between the founders (participants) of the company, the composition of the company's bodies and the procedure for the withdrawal of participants from the company.
Unlike the memorandum of association, the charter of an LLC must contain more complete information on these issues. In addition, it usually includes the following provisions: obligations of the company and its members (most often, the charter contains an indication that the participants are not liable for the obligations of the LLC, and the LLC is not liable for the obligations of the participants); information about subsidiaries, branches and representative offices; the competence of the LLC management bodies; the procedure for making decisions by the company's bodies; the possibility of transferring shares to a third party; the procedure for admitting and expelling members; distribution of LLC funds after its liquidation and some other provisions.

Profit intended for distribution among its participants is distributed in proportion to their shares in the LLC, unless the charter establishes a different procedure for distributing profits between participants.

Additional Liability Company(ODO) is a kind of economic companies. The peculiarity is that if the property of the company is insufficient to satisfy the claims of creditors, the participants in the ALC can be held liable for the debts of the company with their personal property, and in joint and several order. However this liability is limited: it does not apply to all of their property, as in a full partnership, but only to part of it - the same for all multiples of the amount of contributions made (for example, three times, five times, etc.).

In addition, in the event of the bankruptcy of one of the participants in its additional responsibility proportionally(or in another order established by the constituent documents) distributed between the other participants, as if "growing" to their shares.

So, ALC occupies an intermediate position between partnerships with their unlimited liability of participants and companies that generally exclude such liability.

Joint-stock company(JSC) - a commercial organization, the authorized capital of which is formed at the expense of the nominal value of shares acquired by shareholders and certifying the obligations of these shareholders.

The legal status of JSCs is determined by the Civil Code and the Federal Law "On Joint Stock Companies" dated December 26, 1995 (as amended by subsequent amendments and additions).

In the description of the AO, it is necessary to highlight the following:

AO - commercial organization, i.e. the main purpose of the activity is profit;
the authorized capital of JSC is divided into a certain number of equal shares, each of which corresponds to a share - a security that gives any of its owners equal rights;
JSC participants (shareholders) not liable for his obligations, and the company is not liable for the debts of its participants (the principle of independent responsibility of each subject of civil law relations);
the trade name of the joint-stock company must contain an indication of the organizational and legal form of the enterprise(JSC), its type (open or closed), as well as the name that individualizes the company (for example, Closed Joint Stock Company "More").

Joint stock companies have the following advantages:

the ability to attract additional investment by issuing shares;
limiting the liability of shareholders in the event of a general economic interest and efficient operation of the enterprise;
business risk reduction;
facilitating the flow of capital funds from industry to industry;
reducing the JSC's dependence on the composition of shareholders;
the presence of a familiar mechanism for the activities of joint-stock companies based on joint-stock legislation.

The joint-stock company form is currently the most common form of enterprise organization. The founders of a joint-stock company conclude among themselves written contract, which determines the procedure for their joint activities to create a company. The agreement also defines the size of the authorized capital, the categories and types of shares to be issued to be placed among the founders, the amount and procedure for their payment, the rights and obligations of the founders to create a company.

The agreement on the establishment of a joint-stock company does not apply to constituent documents.

The only founding document of a JSC is charter. A detailed list of data to be reflected in the charter is enshrined in the Federal Law on Joint-Stock Companies (clause 3, article 11).

The charter should not contain information about the founders of the company and shareholders. They are included in the register of shareholders of the company.

The economic basis of JSC activity is authorized capital.

The authorized capital of a joint-stock company is made up of the nominal value of shares acquired by shareholders and determines the minimum amount of the company's property that guarantees the interests of its creditors.

When a company is established, the authorized capital is formed at the expense of funds contributed by the founders as payment for the shares they acquire. However, subsequently the real value of the property (net assets) of the operating company may not coincide with the size of its authorized capital.

The authorized capital of a JSC is formed in two ways:

public subscription for shares;
distribution of shares among the founders.

In the first case, there is public corporation, in the second - closed.

An open joint stock company is characterized by the following:

has the right to conduct an open subscription for shares issued by him and their free sale, i.e. place their shares among an unlimited number of persons (thus, the number of founders and shareholders is not limited);
shareholders can freely alienate their shares without agreement with other shareholders of this company and without restrictions in the choice of buyers;
the minimum amount of the authorized capital must be at least 1000 times the minimum wage established by federal law on the date of registration of the company;
is obliged to publish annually for general information the annual report, balance sheet, profit and loss account.

A closed society has a number of distinctive features:

shares can be distributed only among the founders or other predetermined circle of persons;
is not entitled to conduct an open subscription for shares;
the number of participants should not exceed 50. If this limit is exceeded, then the company must be transformed into an open company within one year, otherwise it is subject to liquidation;
the minimum amount of the authorized capital must be at least 100 times the amount of the minimum wage in force on the date of state registration of the company (Article 26 of the Law);
shareholders of a closed company have a pre-emptive right to acquire shares sold by other shareholders of this company.

JSC of one type can be transformed into a society of another type: open to closed and vice versa.

There are, however, restrictions on changing the type of society. An open society cannot be transformed into a closed one:

if the founders in accordance with federal laws are the Russian Federation, a subject of the Russian Federation or a municipality;
in accordance with the law, companies operating in a certain area can only be created in the form of open ones (for example, investment funds);
The open company has more than 50 shareholders.

A closed company cannot be transformed into an open one if the amount of its authorized capital is below the minimum level established for open companies.

Production cooperatives(artels) are voluntary associations of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, construction, consumer services, provision of other services), based on their personal labor and other participation and association of its members (participants) on the basis of property share contributions. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

Members of a production cooperative bear the obligations of the cooperative subsidiary liability in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative. The founding document of a production cooperative is its charter approved by the general meeting of its members. The charter of the cooperative contains information on the conditions for making and on the amount of share contributions; on the liability of members of the cooperative for violation of obligations to make share contributions; on the procedure for distributing profits and losses of the cooperative and other issues.

The number of members of the cooperative should not be less than five.

The property owned by the production cooperative is divided on shares of its members in accordance with the articles of association of the company. The cooperative is not entitled to issue shares. The profit of the cooperative is distributed among its members in accordance with labor participation, unless otherwise provided by law or the charter of the cooperative. The supreme governing body of a cooperative is the general meeting of its members.

The main regulatory documents that determine the legal status of production cooperatives are the Civil Code of the Russian Federation, the Federal Law "On Production Cooperatives" of May 8, 1996, the Federal Law "On Agricultural Cooperation" of December 8, 1995 (with subsequent amendments and additions).

unitary enterprise(UE) is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. In UE, property is indivisible and cannot be distributed among contributions (shares, shares), including between employees of the enterprise.

UEs have features that distinguish them from other commercial organizations. First of all, they are created and act based on state or municipal property, in connection with which their founders are the state of the Russian Federation (or a subject of the Federation) or a municipality. Secondly, the owner of the property, creating a UE and endowing it with the necessary material resources, does not lose, unlike the founders of business companies and partnerships, as well as production cooperatives, the rights to it. UEs, in the course of their business activities, own and use property that, in essence, belongs to another entity.

The legal status of unitary enterprises is regulated by the Federal Law "On State and Municipal Unitary Enterprises" dated November 14, 2002.

The property assigned by the owner to the UE forms its statutory fund, the size of which, sources and order of creation are reflected in the constituent document; for UE it is the charter. It should contain the subject, goals of the activity, the company name of the UE, indicating the owner and determining belonging to a state or municipal enterprise.

The property may belong to the UE on the basis of either economic management or operational management (Table 5).

Table 5. Types of unitary enterprises

unitary enterprise	The property is located	Created by decision*	Enterprise responsibility
On the right of economic management (federal state enterprise, state enterprise of a constituent entity of the Russian Federation, municipal enterprise)		Authorized state (municipal) body	The owner is not liable for the obligations of the enterprise
On the right of operational management (federal boiled enterprise, state-owned enterprise of a constituent entity of the Russian Federation, municipal state-owned enterprise)	In state or municipal ownership	Government of the Russian Federation	The enterprise is liable for its obligations in cash and is not liable for the obligations of the owner. Subsidiary liability for the obligations of a state-owned enterprise is borne by the owner
* The same body approves the charter and appoints the head of the enterprise, accountable to this body

Economics of an organization (enterprise): textbook / ed. ON THE. Safronov. - M.: Economist, 2005.

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In the modern economy, production is organized in the form of an enterprise, which occupies a central place in the national economic complex of any country. This is the primary link in the social division of labor, where the national income is created. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence. From a macroeconomic standpoint, an economic entity is the basis for: simple and extended reproduction; increase in national income, gross domestic product (GDP) and gross national product (GNP); the possibility of the existence of the entire state and the performance of its functions, since a significant part of the state budget is formed at the expense of taxes and fees from organizations; ensuring the defense capability of the state; acceleration of scientific and technical progress; growth of material well-being of citizens; development of medicine, education and culture; solution to the employment problem. Enterprises can fulfill this role only if they function effectively. Therefore, the level of equipment and technology used at the enterprise, the organization of production, the financial condition of an economic entity directly determine the degree of development of the economy as a whole.

The economic essence of the enterprise can be characterized from different angles.

In the general case, an enterprise means a commercial organization created to meet certain social needs and make a profit, i.e. an enterprise is business entity. The company can also be seen as Property Complex, including all types of property necessary for the implementation of production activities. According to Art. 132 of the Civil Code of the Russian Federation, the enterprise as a whole as a property complex is recognized as real estate. The enterprise as a whole or part of it may be the object of sale, pledge, lease and other transactions related to the establishment, change and termination of property rights. The structure of the enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, work and services (commercial designation, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract.

Company is a separate economic unit that has economic and administrative independence, organizational, technical, economic and social unity, has common goals of activity, carries out its activities on the territory of a given state and is subject to the laws of this state.

In market conditions, an enterprise is a self-organizing and self-reproducing social production organism, an autonomous center of production, economic and social decisions.

An enterprise is a separate economic structure that independent:

in production activities (what, how much and how to produce);
commercial activities (what, how much and how much to sell, buy, distribute);
distribution of the production product (what goes for own needs, and how much goes for exchange and accumulation, etc.).

Main Features enterprises are:

production and technical unity, expressed in the commonality of production processes;
organizational unity, i.e., the presence of a single leadership;
economic unity, manifested in the community of material, financial resources, as well as economic results of work.

Enterprises are different in terms of conditions, goals and nature of functioning, so they are classified according to various criteria. Main signs of classification are: the purpose of the activity; type of ownership; the size; main field of activity; production structure; the nature of the raw materials consumed; technological community; operating time throughout the year.

Depending on the activity goals legal entities fall into one of two categories: commercial and non-commercial organizations.

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

Non-Profit Organizations are not intended to make a profit. They can carry out entrepreneurial and other income-generating activities only insofar as this serves to achieve the goals for which they were created, provided that such activities are indicated in the constituent documents. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor (clause 2, article 24 of the Federal Law of January 12, 1996 “On Commercial Organizations” No. 7-FZ).

By form of ownership. The legislation allows the existence of the following forms of ownership of the property of the enterprise:

private;
state;
municipal.

Enterprises of all types of ownership and organizational and legal forms can carry out commercial activities in various forms.

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

For industrial enterprises and enterprises in the service sector, 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 - the turnover of sales.

In accordance with the legislation of the Russian Federation (Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”), a sign characterizing the size of an enterprise is the number of its personnel.

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

large - over 250 people;
medium - from 101 to 250 people;
small? - up to 100 people, micro-enterprises stand out among small enterprises - with up to fifteen people.

By main field of activity enterprises are divided into several groups:

manufacturing, producing industrial, agricultural, construction products;
producing services for a fee (transport companies, workshops, auditing, law firms, etc.);
engaged in mediation (trade, exchange activity) and innovation (research, development);
engaged in the delivery of property (credit, leasing, rent, trust).

When registering an enterprise, Russian and international standards provide for a mandatory determination of industry affiliation based on the type of activity that is predominant at the time of registration.

By production structure companies are divided into:

for highly specialized: iron production, electricity generation, grain and meat production;
diversified: production of refrigerators, machine tools, ships;
combined: enterprises of metallurgy, chemical, textile industry; the nature of the raw materials consumed; technological community; working hours during the year; highly specialized: iron production, power generation, grain and meat production; diversified: production of refrigerators, machine tools, ships; combined: enterprises of metallurgy, chemical, textile industry.

By the nature of the raw materials consumed enterprises are divided into mining and processing.

On the basis of technological commonality enterprises are:

with a continuous production process;
the predominance of chemical production processes;
discrete manufacturing process;
the predominance of mechanical production processes.

Hours of operation throughout the year enterprises are

year-round and seasonal operation (enterprises for the processing of agricultural raw materials, such as a sugar beet factory).

There are many more approaches to classification, including within individual sectors and complexes of the national economy. So, according to the nature of the product enterprises are classified into the following groups:

producing perishable products that cannot be transported over long distances, such as whole milk products, cakes;
producing although not perishable products, but also not subject to transportation over long distances - bread, pasta;
producing products that can be transported over long distances - food concentrates, canned food.

Questions and tasks for self-control

1. Describe the structure of the national economy.
2. What is the order of development of the sectoral division of the economy?
3. Name the types of economic activity according to the All-Russian classifier.
4. Give a description of entrepreneurial activity, its types.
5. What are the main functions of entrepreneurship?
6. What is an enterprise and what are its main goals?
7. What is the classification of enterprises?

Kind of activity	Number of organizations (legal entities)	Number of territorially separate subdivisions
Total by organizations	90745	158860
Of which with the main activity
Agriculture, hunting and forestry	8029	9816
Fishing, fish farming	275	305
Mining	1585	3131
Extraction of fuel and energy minerals	829	2133
Extraction of minerals, except for fuel and energy	693	998
Manufacturing industries	16603	23821
Food production, including beverages and tobacco	3314	5147
Textile and clothing production	740	902
Manufacture of leather, leather goods and footwear	153	173
Wood processing and production of wood products	647	768
Pulp and paper production; publishing and printing activities	2234	2528
Production of coke and oil products	117	192
Chemical production	731	1156
Manufacture of rubber and plastic products	689	886
Manufacture of other non-metallic mineral products	1480	1775
Metallurgical production and production of finished metal products	1430	1844
Production of machinery and equipment (excluding production of weapons and ammunition)	1611	2338
Production of electrical equipment, electronic optical equipment	1682	2447
Production of vehicles and equipment	901	1555
Other productions	696	1775
Production and distribution of electricity, gas and water	6122	11872
Construction	5989	9785
	15926	43224
Hotels and restaurants	1997	2968
Transport and communications	6035	15296
	16981	24528
State administration and ensuring military security; social insurance	61	101
Education	4002	5088
Health and Social Service Delivery	1327	1724
Provision of other communal, social and personal services	5812	7200