The structure of the enterprise by types of economic activity. Definition of the main activity. Classification of an enterprise by type of economic activity Classification by size of an enterprise

Commercial organizations.

Distribution of commercial enterprises (operating in the Russian Federation in last years) by organizational and economic forms:

* the share of economic companies prevails (more than 50%);

* the development of economic companies tends to grow. The LLC network is expanding most intensively; AO form is the most preferable for development big business;

* unitary and municipal enterprises account for about 20% of the total number of organizations. They are currently acquiring good prospects for growth.

non-profit organizations.

A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among its participants.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

Non-profit organizations can be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous not commercial organizations, social, charitable and other foundations, associations and unions, as well as in other forms provided for by federal laws (Article 2 of Federal Law No. 7-FZ of 12.01.96 (as amended of 03.21.2002 No. 31-FZ).

Public and religious organizations are voluntary associations of citizens based on their common interests to meet spiritual and other non-material needs.

Members of public and religious organizations do not retain the rights to the property transferred by them to the ownership of these organizations, including membership fees; 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.

Public and religious organizations have the right to carry out entrepreneurial activities only to achieve the goals for which they were created.

Foundations - non-profit organizations that do not have membership; are created on the basis of voluntary and property contributions from legal entities or individual citizens; pursue socially beneficial goals. The property transferred to the foundations by the founders is the property of the foundation. The founders are not responsible for the obligations of the foundation. Foundations are allowed to create business companies or participate in them. The Foundation is obliged to publish an annual report on the use of the property. Examples include the Cultural Foundation, the Solzhenitsyn Foundation, the Gorbachev Foundation, etc.

Non-commercial partnerships are organizations based on the membership of citizens and legal entities that create them.

Purpose of creation: satisfaction of material and other needs of the partnership participants. Property transferred to a non-profit partnership is the property of that partnership. Members are not liable for its obligations.

When exiting non-profit partnership its members receive part of the property or its value, which they transferred upon entry. Membership fees are non-refundable.

Example: Society of the Blind.

Institutions - non-profit organizations created by the owner (state or municipal structures) to carry out managerial, socio-cultural and other functions. The institution is liable for its obligations with the resources at its disposal. in cash; wholly or partly financed by the owner. The property of the institution is assigned to it on the basis of the right of operational

management.

Examples: ministries, universities, public schools, departments.

Autonomous non-profit organizations - organizations created by citizens or legal entities on the basis of voluntary contributions.

Purpose: provision of services in the field of health, science, education, culture, law, sports, etc. Autonomous non-profit organizations do not have membership. The property transferred to these organizations by the founders is their property. The founders do not retain the rights to the property transferred to the ownership of these organizations.

Examples: private schools, notary offices, private clinics.

Associations of legal entities - associations and unions created for the purpose of: a) coordination entrepreneurial activity commercial organizations; b) protection of common property interests of commercial organizations; c) coordination of protection of interests.

Constituent documents of associations (unions) - the constituent agreement signed by its members and the charter approved by them. Members of associations (unions) retain their independence and the right of a legal entity.

Examples: the League of Entrepreneurs of Moscow, the Association of Russian Banks, the Round Table of Entrepreneurs of Russia.

Sources of formation of property of non-profit organizations:

* receipts from the founders (legal entities and individuals);

* voluntary and property contributions and donations;

* proceeds from the sale of goods, works, services;

* dividends received on shares, bonds and other securities;

income received from the property of non-profit organizations

(rental);

* membership fee;

* government contributions.

The entire set of non-profit organizations is divided into two large groups:

1) state non-profit organizations;

2) non-state non-profit organizations.

This section includes:

Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, the repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while at the same time, repair of cars is described in group 45 (wholesale and retail and auto repair Vehicle and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

Sawing and planing of wood; wood impregnation, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Manufacture of ready-to-use concrete mixtures, see 23.63;

Electroplating, plating and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

These include:

Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (business activities Catering and bars)

Processing of ores and other minerals classified in section B (MINING);

Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

The activity of breaking down large lots of goods into smaller groups and re-marketing of smaller lots, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If you still encounter difficulties with the selection of codes, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the selection of codes, we recommend that you read this article to the end.

What are OKVED codes

OKVED codes are statistical information designed to inform government bodies of what exactly a new business entity plans to do. Indicate codes according to a special document - the All-Russian Classifier of Species economic activity, which gave the name to the abbreviation "OKVED".

In 2020, only one edition of the classifier is valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.

If the applicant enters the codes of the wrong Classifier in the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. Documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have given a list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letters from A to U. This is how the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Provision of electricity, gas and steam; air conditioning
• Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution

All-Russian classifier types of economic activity
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by the Decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword

Company (company) is an independent business entity with the right of a legal entity, created in the manner prescribed by law, for the production of various products, performance of work and provision of services to meet the demand of society and make a profit.

The concept of production in economics refers to different kinds activities that generate income, regardless of whether they occur in the field of material production or in the service sector.

Any enterprise is a property separate economic unit created to achieve various economic goals, i.e. is a kind of economic unit that:

• makes important decisions independently;
• makes efficient use of available factors of production for the production and sale of their products;
• always striving for maximum profit and solving other secondary tasks.

An enterprise is a commercial organization that aims to make a profit. With this property, the enterprise is fundamentally different from non-profit organizations (organizations that do not pursue the goal of making a profit). These mainly include charitable and other foundations, public associations associations, religious organizations, etc.

Every enterprise in a market economy must comply with several principles:

• economy(achieving planned results at minimal cost or ensuring maximum results at a certain amount of costs);
• financial stability (the enterprise at any time is able to make the necessary payments and payments);
• Receiving a profit(production and further sale in terms of quantity and quality must always be organized in such a way as to ensure profitability and profit).

The table below shows official statistics on the number of enterprises in the Russian Federation for 2011.

Table 1. Number of organizations (legal entities) and their territorially separate subdivisions in the Russian Federation in 2011 by type of economic activity (excluding small businesses, budgetary organizations, banks, insurance and other financial and credit organizations)

An enterprise is considered organized and acquires the status of a legal entity from the moment of its state registration and inclusion in the Unified State Register legal entities. In accordance with the Federal Law of August 8, 2001 “On State Registration of Legal Entities”, when state registration of a newly created legal entity is carried out, the following documents are submitted to the registering authority: an application for state registration signed by the applicant in the form approved by the Government of the Russian Federation; a decision to establish a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation; founding documents; document confirming the payment of the state fee.

All these documents indicate the goals and subject of the enterprise. This is necessary for effective control over compliance with all legal norms; obtaining the necessary information about economic activity enterprises to regulate the economy as a whole; to provide the necessary information about legal entities to all participants in the economic cycle.

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

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 instance, industrial enterprises are mainly engaged in the production of goods (usually such enterprises include those in which more than 50% of the total turnover falls on the production 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 included in the sales system of large industrial enterprises, or operate independently, both legally and economically, from other firms and conduct trading 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, there are mainly medium-sized enterprises.

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, due to which the incomes of citizens increase and disproportions in the welfare of different social groups society;
• 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 field and in agriculture- 60; v 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

* Official data Federal Service statistics

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 financial statements;
• comprehensive support foreign economic activity firms, 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)

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 of 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:

1. The ownership and management of such an organization is wholly or partly in the hands of the state or public 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.
2. In its functioning, the main goal of a state-owned 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 that are nevertheless justified.

State-owned industrial firms occupy a fairly secure position in the manufacturing industry. different 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 (IP) from the moment of its state registration in this capacity, and also has the right to create legal entities alone or jointly with others. 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.

In this way, business partnerships are associations of persons, and business companies are associations of capitals.

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

1. 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 others. legal entities;
2. 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;
3. The participants in the partnership, under all their circumstances, bear full joint and several liability 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);
4. A person has the right to participate as a general partner in only one partnership;
5. A partnership cannot in any way be created by only one person, but such an opportunity exists for a society;
6. A prerequisite when creating and operating a company is its correct capitalization. The law is quite strict about folding authorized capital company, changing the size, as well as maintaining the company's assets at a level not less than the authorized capital itself;
7. 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;
8. Company name of the partnership without fail must include the name (name) of at least one of its participants. In a society, the name can be arbitrary;
9. The right to participate in a society is transferred more freely than in a partnership;
10. 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;
11. 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 are fully responsible 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 made to the authorized capital.

Main legal documents, which determine the position of LLC - the Civil Code of the Russian Federation and the Federal Law "On Limited Liability Companies" dated February 8, 1998

An LLC is different from other forms of enterprises next to characteristic features:

1. By composition of participants:

• citizens and legal entities can be members of the company;
• government bodies and local self-government bodies are not entitled to act as participants in societies;
• 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.

• 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.

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. but this liability is limited: it does not concern all of their property, as in a full partnership, but only 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 proportionately(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:

• 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 determines the size of the authorized capital, the categories and types of issued shares 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.

economic basis JSC activity is authorized capital.

The authorized capital of a JSC is made up of the nominal value of shares acquired by shareholders and determines minimum size property of the company 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 constituent entity of the Russian Federation or 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);
• open society has over 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 the cooperative is general meeting its members.

Main normative documents defining legal status 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, whose size, sources, and creation order are reflected in founding document; for UE it is the charter. It must 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 rights or economic management, or operational management (Table 5).

Table 5. Types of unitary enterprises

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

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