Lectures on the organization of the enterprise. Abstract of lectures on the discipline “Economics of organizations (enterprises). Classification of organizational and legal forms

Compiled by:

Candidate of Economics, Associate Professor NIKONOVA S.A.

Candidate of Economics, Associate Professor Lozhkin A.G.

Ph.D., Art. teacherAbelguzin N.R.

assistantADEEVA L.N.

Topic 1. Enterprise as the basis of the economy

The primary link in the system of social production is the enterprise (firm).

Company - subject entrepreneurial activity who, at his own risk, carries out independent activities aimed at systematically deriving profit from the use of property, the sale of goods, the performance of works or the provision of services, and who is registered in this capacity in accordance with the procedure established by law.

Firm - legally independent business unit. It can be both a large concern and a small company. A modern firm usually includes several enterprises. If the firm consists of one enterprise, both terms coincide. In this case, the enterprise and the firm designate the same object of economic activity.

Manufacturing enterprise characterized by production, technical, organizational, economic and social unity.

An enterprise is not only an economic entity, but also entity. A legal entity is subject to state registration and operates on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement.

The internal environment of an enterprise (firm) is people, means of production, informationtion and money. The result of the interaction of the components of the internal environment is the finished product (work, services).

The basis of an enterprise (firm) is people who are characterized by a certain professional composition, qualifications, and interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. They need means of production: the main means by which products are manufactured, and working capital from which this product is made. To pay for the supply of necessary materials, equipment, energy resources, to pay wages employees and making other payments to the enterprise are necessary money, which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. Important for the operation of the enterprise is information - commercial, technical and operational.

External environment, which directly determines the efficiency and feasibility of the enterprise, is, first of all, the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. Population, in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and the supplier of labor.

To the number suppliers enterprises should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. Control over the implementation of laws is carried out by the government and local authorities. In external environment competitors are also active, ready at any time to fully or partially take the place of the enterprise in the market.

To the most important tasks operating enterprise (firm) include:

Reimbursement of costs and receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, private individuals);

Prevention of disruptions in the work of the enterprise (including disruptions in deliveries and the release of low-quality defective products, a sharp reduction in production and income of the enterprise);

Providing consumers with the company's products in accordance with contracts and market demand;

Ensuring the payment of wages to the employees of the enterprise, normal conditions labor and professional growth opportunities for employees;

Creation of jobs for the population living in the vicinity of the enterprise;

Environmental protection (land, air and water basins);

Stable increase in the growth rate of production volume and income of the enterprise.

TO main functions manufacturing company include:

Manufacture of products for industrial and personal consumption in accordance with the profile of the enterprise and market demand;

Sale and delivery of products to the consumer;

After-sales service of products;

Logistics production process at the enterprise;

Management and organization of work of personnel at the enterprise;

Improving the quality of products;

Decrease in specific costs and increase in production volume at the enterprise;

Entrepreneurship;

Paying taxes, making mandatory and voluntary contributions and making payments to the budget, etc.;

Compliance with applicable standards, regulations, state laws.

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

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

It should be noted that it is small business that plays a significant role in the economy of almost all developed countries; it employs up to half of the working population. The term “small enterprise” characterizes only the size of the company, but does not give an idea of the organizational and legal form of the enterprise (a private, state, and other enterprise can be small).

Among the qualitative parameters of the classification of enterprises are 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.

Activity commercial organization is aimed at making profit, which is its main goal.

According to the organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code of the Russian Federation, are classified as follows:

Business partnerships - full partnership, limited partnership (limited partnership);

Business companies - limited liability companies, additional liability companies, joint-stock companies(open and closed types);

Unitary enterprises - based on the right of economic management, based on the right of operational management;

Production cooperatives (artels).

Business partnerships. A business partnership is a form of entrepreneurship carried out by the joint efforts of two or more persons (individuals or legal entities), each of which has rights and is responsible depending on the share invested in the authorized capital, as well as the place occupied in the management structure. A business partnership owns the authorized capital, divided into shares (contributions). Depending on the type of property liability of their participants, partnerships are divided into two main types: a general partnership and a limited partnership (limited partnership).

General partnership a partnership is recognized, 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. Profits and losses of a general partnership are distributed among its participants in proportion to their shares in the share capital. To determine the amount of taxes, each participant adds his share of the profit to his available income and pays taxes on this amount.

Limited partnership (limited partnership) a partnership is recognized in which, along with the participants engaged in 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-contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits amounts of contributions made by them and do not take part in the entrepreneurial activities of partnerships. A limited partnership, like a general partnership, is created on the basis of a memorandum of association, which is signed by all general partners.

Economic companies. Business companies are commercial organizations founded by one or more individuals or legal entities with the contribution of shares (or the full amount) of the authorized capital.

Limited Liability Company (LLC) a company founded by one or more persons is recognized, the authorized capital of which is divided into shares in accordance with founding 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. It is in this sense that society's responsibility is limited. At the same time, the company itself, as a legal entity, is liable to its creditors for obligations with all its property.

The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.

The company has its own governing bodies - the general meeting of participants (the highest body) and the executive body (sole or collegiate) for the current management of the company.

Additional Liability Company , like an LLC, it is established by one or more persons and has an authorized capital divided into shares determined in the constituent documents. Members additional liability companies jointly and severally answer for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions.

joint stock company (JSC) a company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint stock company is created on the basis of an agreement between legal and individuals(including foreign ones) to meet public needs and make a profit. It carries out any activities not prohibited by law, and is created without limitation of validity.

Joint-stock companies can be open and closed. Members Open joint-stock company may alienate their shares without the consent of other shareholders. Such a joint-stock company may conduct an open subscription for shares issued by it and their free sale. At the same time, it is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.

IN closed joint stock company(CJSC) shares are distributed only among its founders or other predetermined circle of persons. Such a company is not entitled to conduct an open subscription for shares issued by it. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders.

The constituent document of both open and closed joint-stock companies is the charter approved by the founders.

The Civil Code defines subsidiaries and dependent companies.

Subsidiary recognized economical society, if another (main) economic company or partnership, due to the predominant participation in its authorized capital or otherwise has the ability to determine the decisions taken by such society. A subsidiary company is not liable for the debts of the main company (partnership). At the same time, the parent company (partnership) is jointly and severally liable with the subsidiary company for transactions concluded by the latter in pursuance of its instructions.

A slightly different economic status dependent business company. An economic company is recognized as dependent if another, dominant or participating, company has more than 20% of the voting shares of a joint-stock company, or 20% of the authorized capital of an LLC.

unitary enterprise a state or municipal commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The founding document of a unitary enterprise is the charter. The property of a unitary enterprise is respectively in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management (federal state enterprise). A unitary enterprise is liable for its obligations with all its property, however, it is not liable for the obligations of the owner of the property.

Production cooperatives (artels) are voluntary associations of citizens for joint production and economic activity by creating commercial organization with the right of a legal person. Membership in a production cooperative is based on personal labor or other participation, as well as on the pooling of property shares. The number of members cannot be less than five. Decisions are made on the principle of “one member - one vote, regardless of the size of the individual share. Members of a cooperative bear subsidiary liability for its obligations. Production cooperatives have become widespread in trade, the service sector, in small industrial production, in construction.

Non-Profit Organizations are created in the form of: consumer cooperative; public and religious organizations(associations); funds; institutions; associations of legal entities (associations and unions).

consumer cooperative a voluntary association of citizens and legal entities on the basis of membership is recognized in order to meet the material and other needs of participants and make property share contributions. The founding document in the creation of a consumer cooperative is the charter. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the contributed part of the contribution of each of the members of the cooperative. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members.

Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs. They have the right to carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals. Participants (members) of public and religious organizations do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

Fund recognized as a non-membership non-profit organization founded by citizens and/or legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

institution an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part is recognized. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the respective property bears subsidiary liability for obligations.

For the purpose of coordinating their entrepreneurial activities, as well as providing and protecting public interests, commercial organizations may, by agreement among themselves, create associations in the form associations or unions, being non-profit organizations.

Object, subject, course structure

Economy is the science of how society uses certain limited resources to produce useful products and distribute them among different groups of people. That's why enterprise economy is the science of how this phenomenon is carried out within the framework of a single enterprise. As the title of the course suggests, object learning is an enterprise. An enterprise, in accordance with the current Russian legislation, is an organization that uses a variety of resources, processes them appropriately and receives marketable products, provides certain services or performs any work for the purpose of subsequent sale of the finished product on the market. At the same time, the enterprise must build its activities in such a way as to receive a certain profit (for commercial organizations) or satisfy the public or personal needs of people (for non-profit organizations). Currently, 95% are commercial organizations. Subject course studies are industrial and economic and organizational and economic social relations that develop in the enterprise in the process of its functioning.

The course includes a number of blocks:

Block of resources, which studies issues related to the nomenclature, resources used, their quantity and range, how resources are used, the search for more rational substitutes, the use of production waste.

Block of organization and management at enterprises: rational organization of production, effective production management, the possibility of rationalizing the above.

Block of finished products: product quality, quality management system, innovative processes and their impact on production results.

Block of final results: profit, profitability.

The discipline "Economics of Organizations" is closely related to such disciplines as "Economics of Entrepreneurship", "Marketing", "Accounting and Analysis of Economic Activities" and others.

2. The structure of the national economy: spheres, complexes, industries

If an enterprise is a complex system, then the national economy is the most complex. Under structure of the national economy understands the structure of the economy, the ratio of its subsystems and links, the proportions and relationships between them. The main conditional structural units of the national economy include: spheres, complexes, industries, enterprises.

In order to successfully manage the national economy, it is conditionally divided into spheres. At the same time, production, commercial, financial, and managerial spheres are distinguished.

Sphere- this is the result of the general division of labor, it is a certain part of the enterprises that function according to some criteria.

The shares of the listed spheres in the national economy, where the latter is taken as 100%, is structure of the national economy.

In addition to spheres, there is the concept of complexes. complexes built on the basis of the raw materials used, finished products or technologies used in production. This is a set of enterprises united by one of the above characteristics.

The result of the differentiation of complexes is the industry. Industry- the result of a private division of labor. In practice, 16 complex industries are distinguished, representing essentially large groups of industries. An industry is a set of business entities, regardless of their departmental affiliation, forms of ownership, developing or manufacturing products (performing work and providing services) of certain types that have a homogeneous consumer or functional purpose.

Industries, in turn, are made up of individual enterprises. The enterprise is the main link of the market economy and the fundamental element of the national economy.

Lecture 2. Enterprise and entrepreneurship in a market economy

Basic concepts about the enterprise. Organizational-legal and organizational-economic forms of organizations.

Company represents an economic category, it is a separate technical, economic and social complex, using its material and informational resources to produce goods useful to society.

The main features of the enterprise:

Production and technological unity. By this it should be understood that the enterprise has a single plan for all its divisions, they are engaged in the production of single-profile products and jointly use the property assigned to the enterprise by the charter.

Organizational and managerial unity, which means the consistency of the management process in time in all departments of the enterprise and the coordination of all areas of its activities.

Economic unity, which implies a single goal of activity, a single financial plan, general principles incentives for members labor collective etc.

The implementation of a business involves 3 stages:

Purchase of factors of production (F), for a certain amount of money (M f).

Transformation of resources, production of products.

Selling goods (C) and receiving money in return (M c).

The basic condition is that M c > M f .

The profit of the enterprise is the main goal of the functioning and the main result of the activity of the enterprise.

An enterprise can be formed in various organizational and legal forms, as an individual or a legal entity.

Enterprises of various organizational and legal forms are characterized by their own functioning features, they have certain advantages and disadvantages.

The main organizational and legal forms of commercial organizations in the Russian Federation in the form of a legal entity:

1. Business partnerships (full and limited);

2. Business companies (joint stock companies: open and closed; limited liability companies; additional liability companies; production cooperatives; state and municipal unitary enterprises: on the right of economic management and on the right of operational management).

In addition to organizational and legal forms, there are organizational and economic forms. The most common include:

Concerns

Associations

Consortia

Syndicates

Financial and industrial groups (FIGs), etc.

Capital and property of enterprises.

Capital(from lat. Capitalis - the main amount, the main property). In economic theory, there is no concept that would be used so often and at the same time so ambiguously. However, all researchers agree that capital is a good, the use of which allows you to make a profit.

It is customary to distinguish:

Main capital is the monetary value of the company's fixed assets.

Working capital- these are funds invested in working capital and circulation funds.

There is also a division of capital into own And borrowed.

Equity - These are funds that are constantly at the disposal of the enterprise and are formed at the expense of its own resources. It is calculated as the difference between the total assets of the company (total balance sheet assets) and its liabilities. Equity includes:

Retained earnings of the enterprise (in general terms: the revenue of the enterprise minus the cost of production).

Amortization fund (formed at the expense of monthly depreciation deductions for the restoration of fixed assets).

Authorized capital (the sum of the contributions of the owners, recorded in the constituent documents of the company).

Additional capital (increase in the value of non-current assets identified as a result of their revaluation, property received by an enterprise from other enterprises and persons free of charge, for joint-stock enterprises - these are the sums of the difference between the selling and nominal value of shares.

Reserve capital (insurance capital of the enterprise, intended to compensate for possible losses from economic activity, as well as to pay income to investors and creditors if the enterprise's profit is not enough for these purposes). The source of the formation of this capital is the net profit of the enterprise.

The main feature of an enterprise is the presence in its ownership, economic management or operational management of separate property, which provides the enterprise with the material and technical possibility of functioning and economic independence.

The property owned by the organization is divided into:

real estate ( land, subsoil, forests, buildings, i.e. objects firmly connected with the land, the movement of which, without disproportionate damage to their purpose, is impossible).

Movable (everything that is not related to real estate, including money and securities).

In addition to dividing property into movable and immovable, it is subdivided into current and non-current assets, which differ from each other not only physical form, but also a role, a place in the production process.

Fixed assets are characterized by a long life cycle (at least one year), which leads to a long depreciation process and a low rate of their turnover. Hence the name non-current or low-speed. They are also called immobilized funds. In various organizations, the composition and structure of non-current assets varies significantly, however, the main component for most of them are long-term immobilized funds, and among them are fixed assets (part of the property used as means of labor).

current assets are also company property. They are a collection revolving funds and circulation funds. Circulating production assets, in turn, are part of the means of production, the material elements of which in the labor process, unlike fixed assets, are completely spent in each production cycle, and their value is transferred to the product of labor entirely and immediately. Circulation funds are all funds that are used in the sphere of circulation.

Organizations of various organizational-legal and organizational-economic forms cannot carry out their activities without certain property.

This publication is a summary of lectures on the discipline "Enterprise Economics", prepared in accordance with state standard and containing all necessary information to prepare for an exam or test in the shortest possible time. The publication contains the basic concepts, introduces the economic laws, the basics of the functioning of the enterprise, the market.
Designed for students of secondary specialized and higher educational institutions.

The national economy of the state is a set of reproduction proportions that must be observed for the dynamic and efficient functioning of the state system.
If the harmonious correlation of economic sectors is violated, shifts occur in all the main areas of the national economy and the natural mechanism for regulating proportions is disrupted. As a result, this leads to negative phenomena of national economic system- an increase in unemployment, inflation, a crisis of overproduction, i.e., a violation of market conditions, etc.
The economy of any country consists of material production and non-material spheres.
Intangible production can be attributed primarily to industry, Agriculture, trade, construction and other activities in the sphere of material production.
The non-productive sphere should include health care, education, passenger transport, culture, art, etc.
The main structural elements of the national economy are spheres, sectors, complexes and branches of the national economy. The relationship between these structural elements is called the economic structure.

Table of contents
LECTURE 1. Entrepreneurship as the main link in the market economy
1. The structure of the national economy
2. The concept and features of entrepreneurial activity
3. Stages of entrepreneurship development
4. Formation of enterprise development goals and means of their implementation
5. Functions of entrepreneurship
6. Sphere of entrepreneurship
7. Types of entrepreneurial activity
8. Market infrastructure
9. Manufacturing enterprise as the basis of the economy
LECTURE No. 2. The enterprise, its essence, types, functions
1. Classification of enterprises
2. Structure and infrastructure of enterprises
3. Internal and external environment of the enterprise
4. Organization of the production process at the enterprise
5. Entrepreneurial rights and obligations of the enterprise
6. Classification of business participants in accordance with the Civil Code of the Russian Federation
7. Commercial and non-profit organizations
8. Small and large enterprises, their interaction
9. Business associations and unions
LECTURE No. 3. Fixed assets of the enterprise
1. Basic production and non-production assets. Fixed capital of the enterprise
2. Types of accounting and methods for assessing fixed capital, indicators of its use
3. Wear and reproduction of the main production assets. Depreciation
4. Efficiency of using fixed capital
LECTURE No. 4. Current assets of the enterprise
1. Essence and structure of working capital
2. Sources of working capital formation
3. Circulation and indicators of turnover of working capital
4. Calculation of norms and standards of working capital for the main elements
5. Use of production waste
LECTURE No. 5. Enterprise personnel
1. Human resources
2. " Work force» in production. Labor force structure
3. Labor market
4. State regulation labor market
5. Hiring labor
6. Labor productivity
7. Organization, rationing and remuneration
8. Work motivation
LECTURE No. 6. Costing
1. The essence of the cost and its economic significance
2. Classification of costs that form the cost of production, and methods for their calculation
3. Constants, variables and total costs production
4. Definition marginal cost production
5. Cost estimate and costing certain types products
LECTURE No. 7. Goods, money and pricing in the enterprise
1. Product. Commodity policy
2. Money and its functions
3. Pricing methods
4. Types of prices
LECTURE 8. Property and profit of the enterprise
1. Authorized capital and property of enterprises
2. Financial resources of the enterprise
3. Income and expenses of the enterprise
5. The essence of profit, its structure
6. Sources of formation and directions of use of profit
LECTURE No. 9. Investments and innovations
1. The concept of investment
2. Reproductive structure of investments
3. Sources of investment
4. Credit security for investments
5. Calculation of investment efficiency
6. The concept and classification of innovations
7. Subjects of innovation activity
LECTURE No. 10. Strategy and risk in the enterprise
1. The essence of the strategy, resources and capabilities of the enterprise
2. Risk in the activities of the enterprise
3. Establishing strong and weaknesses enterprise activities
LECTURE No. 11. Planning the activities of the enterprise
1. Essence of planning
2. Types of plans
3. Normative base planning
4. Theory of optimal output
5. The content of the enterprise production plan
6. Methodology and planning procedure
7. Main indicators of the production plan
8. Development production program enterprises. Stages of development of the production program
9. Planning production capacity enterprises
10. Preparation of new production
11. Goals of development and structure of the business plan of the enterprise
LECTURE No. 12. Enterprise competitiveness
1. The concept of competition
2. Methods for assessing competitiveness
3. The concept of factors affecting competitiveness and their classification. Domestic and external factors enterprise competitiveness
LECTURE No. 13. Logistics at the enterprise
1. Definition, concept, tasks and functions of logistics
2. Factors and levels of development of logistics
LECTURE No. 14. The performance of the enterprise and its economic growth
1. The performance of the enterprise and the criteria for its evaluation
2. The most important factors economic growth enterprises (external and internal), organizational and economic factors
3. Quality, quality standards
LECTURE No. 15. Efficiency and its evaluation
1. Performance indicators of the enterprise and the methodology for their calculation
2. Evaluation of the efficiency of economic activity and the state of the balance
3. Ways to improve the efficiency of the enterprise

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Object, subject, course structure

The course includes a number of blocks:

Block of organization and management at enterprises: rational organization of production, effective production management, the possibility of rationalizing the above.

Block of finished products: product quality, quality management system, innovative processes and their impact on production results.

Block of final results: profit, profitability.

The discipline "Economics of Organizations" is closely related to such disciplines as "Economics of Entrepreneurship", "Marketing", "Accounting and Analysis of Economic Activities" and others.

2. The structure of the national economy: spheres, complexes, industries

In order to successfully manage the national economy, it is conditionally divided into spheres. At the same time, production, commercial, financial, and managerial spheres are distinguished.

Sphere- this is the result of the general division of labor, it is a certain part of the enterprises that function according to some criteria.

The shares of the listed spheres in the national economy, where the latter is taken as 100%, is structure of the national economy.

In addition to spheres, there is the concept of complexes. complexes are built on the basis of the raw materials used, finished products or technologies used in production. This is a set of enterprises united by one of the above characteristics.

Industries, in turn, are made up of individual enterprises. The enterprise is the main link of the market economy and the fundamental element of the national economy.

Lecture 2. Enterprise and entrepreneurship in a market economy

Basic concepts about the enterprise. Organizational-legal and organizational-economic forms of organizations.

Company represents an economic category, it is a separate technical, economic and social complex that uses its material and information resources to produce benefits useful to society.

The main features of the enterprise:

Organizational and managerial unity, which means the consistency of the management process in time in all departments of the enterprise and the coordination of all areas of its activities.

Economic unity, which implies a single goal of activity, a single financial plan, general principles for stimulating members of the labor collective, etc.

The implementation of a business involves 3 stages:

Purchase of factors of production (F), for a certain amount of money (M f).

Transformation of resources, production of products.

Selling goods (C) and receiving money in return (M c).

The basic condition is that M c > M f .

The profit of the enterprise is the main goal of the functioning and the main result of the activity of the enterprise.

An enterprise can be formed in various organizational and legal forms, as an individual or a legal entity.

Enterprises of various organizational and legal forms are characterized by their own functioning features, they have certain advantages and disadvantages.

The main organizational and legal forms of commercial organizations in the Russian Federation in the form of a legal entity:

1. Business partnerships (full and limited);

In addition to organizational and legal forms, there are organizational and economic forms. The most common include:

Concerns

Associations

Consortia

Syndicates

Financial and industrial groups (FIGs), etc.

Capital and property of enterprises.

It is customary to distinguish:

Main capital is the monetary value of the company's fixed assets.

Working capital- these are funds invested in working capital and circulation funds.

There is also a division of capital into own And borrowed.

Retained earnings of the enterprise (in general terms: the revenue of the enterprise minus the cost of production).

Amortization fund (formed at the expense of monthly depreciation deductions for the restoration of fixed assets).

Authorized capital (the sum of the contributions of the owners, recorded in the constituent documents of the company).

The property owned by the organization is divided into:

Immovable (land plots, subsoil, forests, buildings, i.e. objects firmly connected with the land, the movement of which, without disproportionate damage to their purpose, is impossible).

Movable (everything that is not related to real estate, including money and securities).

In addition to dividing property into movable and immovable, it is subdivided into current and non-current assets, which differ from each other not only in physical form, but also in their role, place in the production process.

current assets are also company property. They are a combination of working capital and circulation funds. Circulating production assets, in turn, are part of the means of production, the material elements of which in the labor process, unlike fixed assets, are completely spent in each production cycle, and their value is transferred to the product of labor entirely and immediately. Circulation funds are all funds that are used in the sphere of circulation.

Organizations of various organizational-legal and organizational-economic forms cannot carry out their activities without certain property.

Compiled by:

Candidate of Economics, Associate Professor NIKONOVA S.A.

Candidate of Economics, Associate Professor Lozhkin A.G.

Ph.D., Art. teacherAbelguzin N.R.

assistantADEEVA L.N.

Topic 1. Enterprise as the basis of the economy

The primary link in the system of social production is the enterprise (firm).

Company - a business entity that, at its own risk, carries out independent activities aimed at systematically extracting profit from the use of property, the sale of goods, the performance of work or the provision of services, and which is registered in this capacity in accordance with the procedure established by law.

Manufacturing enterprise characterized by production, technical, organizational, economic and social unity.

The basis of an enterprise (firm) is people who are characterized by a certain professional composition, qualifications, and interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. They need means of production: the fixed assets with which the products are manufactured, and the working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the company needs money, which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. Important for the operation of the enterprise is information - commercial, technical and operational.

To the number suppliers enterprises should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. Control over the implementation of laws is carried out by the government and local authorities. In the external environment, competitors are also active, ready at any time to fully or partially take the place of the enterprise in the market.

To the most important tasks operating enterprise (firm) include:

Reimbursement of costs and receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, private individuals);

Providing consumers with the company's products in accordance with contracts and market demand;

Ensuring the payment of wages to the personnel of the enterprise, normal working conditions and opportunities for professional growth of employees;

Creation of jobs for the population living in the vicinity of the enterprise;

Environmental protection (land, air and water basins);

Stable increase in the growth rate of production volume and income of the enterprise.

TO main functions manufacturing company include:

Manufacture of products for industrial and personal consumption in accordance with the profile of the enterprise and market demand;

Sale and delivery of products to the consumer;

After-sales service of products;

Material and technical support of the production process at the enterprise;

Management and organization of work of personnel at the enterprise;

Improving the quality of products;

Decrease in specific costs and increase in production volume at the enterprise;

Entrepreneurship;

Paying taxes, making mandatory and voluntary contributions and making payments to the budget, etc.;

Compliance with applicable standards, regulations, state laws.

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 enterprises, or medium-sized businesses (up to 500 people);

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

Activity commercial organization is aimed at making profit, which is its main goal.

According to the organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code of the Russian Federation, are classified as follows:

Business partnerships - full partnership, limited partnership (limited partnership);

Business companies - limited liability companies, additional liability companies, joint-stock companies (open and closed types);

Unitary enterprises - based on the right of economic management, based on the right of operational management;

Production cooperatives (artels).

Limited Liability Company (LLC) a company established by one or more persons is recognized, the authorized capital of which is divided into shares in accordance with 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. It is in this sense that society's responsibility is limited. At the same time, the company itself, as a legal entity, is liable to its creditors for obligations with all its property.

The company has its own governing bodies - the general meeting of participants (the highest body) and the executive body (sole or collegiate) for the current management of the company.

joint stock company (JSC) a company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint-stock company is created on the basis of an agreement between legal entities and individuals (including foreign ones) to meet public needs and make a profit. It carries out any activities not prohibited by law, and is created without limitation of validity.

The constituent document of both open and closed joint-stock companies is the charter approved by the founders.

The Civil Code defines subsidiaries and dependent companies.

Subsidiary a business company is recognized if another (main) business company or partnership, by virtue of its predominant participation in its charter capital or otherwise, has the ability to determine decisions made by such a company. A subsidiary company is not liable for the debts of the main company (partnership). At the same time, the parent company (partnership) is jointly and severally liable with the subsidiary company for transactions concluded by the latter in pursuance of its instructions.

Production cooperatives (artels) are voluntary associations of citizens for joint production and economic activities by creating a commercial organization with the right of a legal entity. Membership in a production cooperative is based on personal labor or other participation, as well as on the pooling of property shares. The number of members cannot be less than five. Decisions are made on the principle of “one member - one vote, regardless of the size of the individual share. Members of a cooperative bear subsidiary liability for its obligations. Production cooperatives have become widespread in trade, the service sector, small-scale industrial production, and construction.

Non-Profit Organizations are created in the form of: consumer cooperative; public and religious organizations (associations); funds; institutions; associations of legal entities (associations and unions).

Fund a non-profit organization without membership is recognized, established by citizens and / or legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.