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Organizational and legal forms of entrepreneurship in Russia

Inflation, its causes, types, consequences

Terminological dictionary: ordinary and preferred shares, fungible goods, physical depreciation, indirect taxes, restitution, market economy, treasury, cession

A task. Vympel JSC borrowed $300,000 from the bank. for 3 months at 30% per annum. Interest is paid in advance. How much will Vympel JSC receive

Organizational and legal forms entrepreneurial activity in Russia

Company classification

In countries with developed market economies, there are a variety of types and types of companies, reflecting various forms and methods of attracting and using capital, doing business. All this diversity is usually classified according to a number of criteria:

types economic activity;

forms of ownership;

quantitative criterion;

in terms of value and location.

In addition, one of the most important classification features is the organizational legal form companies. A general idea of ​​the diversity of companies and their classification can be obtained from Table 1.

Table 1. Classification of companies

Classification sign	Kinds firms(their products)
I. Type of activity	Manufacture of personal and industrial goods Production services Research work Domestic services Transportation of goods and population Trade (wholesale, retail) Communication services Financial and credit services Mediation and other services
II. Forms of ownership	1. State Municipal Property of public associations (organizations) Other forms of ownership
III. Dimensions
IV. Level of activity regulation	1. Objects of federal importance 2. Objects of regional importance Objects of local importance
V. Organizational and legal forms

In addition to these, there are many other classification features of companies. However, even the given data is enough to get an idea of ​​the scale, number and variety of operating companies.

Organizational and legal forms of business structures operating in Russia are established by the Civil Code Russian Federation, part I (M., 1998).

Currently, the Civil Code of the Russian Federation enshrines the right to existence of various organizational and legal forms of commercial organizations that have the rights of legal entities (Article 50).

Organizational and legal forms of commercial organizations in the Russian Federation

Let us consider in more detail the main organizational and legal forms of entrepreneurial structures.

Business partnerships and companies

Business partnerships and companies are recognized commercial organizations with the authorized capital divided into shares (contributions) of the founders (participants). They are divided into partnerships and societies. Partnerships, in turn, are divided into general partnerships and limited partnerships. Business companies are divided into: companies with limited liability, additional liability companies and joint-stock companies(open and closed).

Abstract of the lesson for posting on the site
1. Theme of the lesson: "Organizational and legal forms of entrepreneurship"
2. Item: Technology
3. Class-9
4. Author of the lesson: Korobina Louise Ravkhatovna, technology teacher.
5. Educational institution: MBOU secondary school No. 20 of the Moscow district of Kazan.
6. Republic / Tatarstan
7. City / Kazan
8. Brief description: Section: Technology of house keeping. Introduction to Entrepreneurship
9. Lesson duration: 2x45 min (paired lesson)

Outline of the lesson on the topic "Organizational and legal forms of entrepreneurship"

The topic of the section is “Introduction to Entrepreneurship”.
The topic of the lesson is "Organizational and legal forms of entrepreneurship."
Lesson Objectives:
1) Educational - to form knowledge about the main types and forms of entrepreneurial activity in Russia.
2) Developing - to develop students' interest in entrepreneurial activity and the ability to conduct economic analysis.
3) Educational - to cultivate initiative and entrepreneurship when choosing a business idea.
Lesson type: combined.
Teaching methods: verbal (introductory conversation, explanation, storytelling); visual (scheme "Resources and factors of production", task cards); practical (practical work "Advantages and disadvantages of organizational and legal forms of entrepreneurial activity", training "Entrepreneurial idea").
Lesson equipment:
1) Simonenko, V.D. Technology: a textbook for the 10th grade of educational institutions / V.D. Simonenko, N.V. Matyash. – M. : Ventana-Graff, 2001.
2) Scheme "Resources and factors of production".
3) Stationery - scissors, glue, colored paper, paints.
4) Threads, needles, yarn, empty plastic bottles, flaps, nylon socks, ribbons, records, jewelry.
Lesson structure:
1) Organizational part (5min).
2) Repetition of the material covered (10 min): Group work.
3) Reporting the topic and purpose of the lesson (2 min).
4) Learning new material (45 min).
4.1 Resources and factors of production.
4.2 Entrepreneurial idea
4.2.1 Training "Entrepreneurial idea"
4.3 Types of business activities
4.4 Organizational and legal forms of entrepreneurial activity (private enterprise, partnerships, societies, corporations, etc.)
5) Consolidation of the studied material (15 min).
Practical work "Advantages and disadvantages of organizational and legal forms of entrepreneurial activity"
6) Summing up the lesson (10 min).
7) Homework(3 min).
During the classes:
1) Organizational part. Greeting, checking the attendance of students, readiness of students.
2) Repetition of the material covered:
Group form of work - students work in groups of "business partners", determined in the first lesson.
1st group (5 people) - guesses the crossword "Entrepreneurial activity". The group is given a crossword puzzle, which is given in the application.
2nd group (5 people) - perform written work on writing basic definitions: entrepreneur, individual, legal entity, market economy, entrepreneurial activity;
3rd group (5 people) - frontal survey on the following questions:
1) What is the meaning of the concept of "entrepreneurship" and "business"? Give a definition of these concepts (Answer: Entrepreneurship is an independent, initiative activity of citizens and their associations, carried out at their own peril and risk, and under their own responsibility. Business in translation from English is a business, an occupation, it is also understood as any occupation, income-generating).
2) What questions should an entrepreneur solve when organizing his business? (Answer: What to produce? How to produce? Who will be the consumer of goods and services?).
3) The personal qualities of a businessman are ... (Answer: courage, initiative, desire for creation, ability to take risks, desire for success in economic activity).
4) A person is engaged in business because ... (Answer: he seeks to make a profit, this is a way of manifesting the creative possibilities, character, abilities of a person).
3) Communication of the topic and purpose of the lesson.
4) Learning new material.
4.1 The entrepreneur, relying on his property, establishes the production of goods or services. For any production in any economic formation, resources are needed. Resources are a set of natural, material, financial, social and spiritual forces that can be used in the production process to create goods and services. All resources are divided into natural, material, labor and financial, which are shown in Figure 8.

Figure 8 - Scheme "Resources and factors of production"

Natural, material and labor resources are resources without which no production can exist, therefore they are called basic. Financial resources that have arisen in market conditions are called derivatives. What then is meant by "factors of production"? How do they differ from "resources of production"?
Characterizing the resources of production, we note that this is everything that can be involved in the production process, and the factors of production denote the resources actually involved in the production process. Therefore, "resources of production" is a broader concept than "factors of production". Unlike resources, factors become such only in the process of production, interacting with each other. Therefore, production is always an interaction of factors.
Factors are what is used in the production process and on which the course of production and its results directly depend. These include:
 Natural resources(land and natural resources);
 production resources (buildings, equipment, machine tools, etc.);
 labor resources (people, their physical and mental abilities).
In a market system, economists distinguish the fourth factor of production - entrepreneurial ability. The entrepreneur takes the lead in connecting natural, industrial and labor resources into a single process for the production of goods or services.
4.2 At the heart of any entrepreneurship is an idea. Entrepreneurship cannot exist without an idea.
New idea is the cheapest resource and the biggest scarcity. One a good idea can determine professional activity entrepreneur and many people associated with him work for life.
- How do you think, how does an entrepreneurial idea appear, is born?
(Students can try to answer this question: an entrepreneur studies the needs of the market and has an idea what kind of entrepreneurial activity to engage in; an entrepreneur can borrow an idea from others, etc.)
- Now try to imagine that you have decided to do business. You have to decide what to produce from the raw materials that you can buy in this moment. (The teacher offers raw materials to students).
Training "Entrepreneurial idea"
Students work in groups
1st task.
Each group is offered raw materials. Within 5 minutes, students should come up with a series of ideas on how this (recycled) raw material can be used to produce goods. Each group is provided with scissors, glue, colored paper, paints and other materials (as needed).
1st group: empty plastic bottles;
2nd group: patches, ribbons;
3rd group: plates, jewelry.
At the end of the time, each group makes a presentation of the ideas presented in Figure 9.

Figure 9 - Ideas for recycling secondary raw materials.

2nd task.
Students continue to work in groups.
Within 5 minutes, each group must determine what is needed to implement the entrepreneurial idea: the location of production, production facilities, equipment; sources of financing for an entrepreneurial idea.
Based on the results of the completed task, students describe in detail their potential business idea, as well as justify it. Students should include the following points in their description:
- The essence of the proposed business idea.
 Description of the product (service), their list.
- Who is potential clients?
- Where are my clients?
What do my clients value?
 What my skills, abilities will be used in this case?
- Business location
4.2 There are several types of business activities: manufacturing, commercial (trading), financial, insurance, mediation.
Industrial entrepreneurship is characterized by the fact that the entrepreneur and his company work in the field of direct production of goods and services, selling which they make a profit.
In the field of commercial entrepreneurship, the entrepreneur acts as a merchant, selling to the buyer finished goods acquired by him from others. Profit is obtained by selling goods at a price higher than the purchase price.
Financial entrepreneurship is a special form of commercial entrepreneurship in which money and securities act as the subject of sale and purchase. The profit of the entrepreneur arises as a result of the sale of financial resources with the collection of interest.
Mediation is a specific type of entrepreneurial activity, closely related to other types, it is an integral part of industrial, financial and commercial entrepreneurship. An intermediary stands between the manufacturer or seller on the one hand and the buyer on the other, connecting them into one chain of an entrepreneurial transaction. The object of the sale is the information that the intermediary receives from the manufacturer (seller) and transfers to the buyer. For the so-called service, he receives remuneration according to an agreement or established norms.
Insurance business - here the entrepreneur acts as a seller of insurance services, offers personally or through intermediaries - insurance agents to purchase services to a potential buyer. The object of entrepreneurial activity is an insurance service that is sold for a fee.
It should be noted that all types of entrepreneurial activity are interconnected, so that, being engaged in one type, one inevitably has to deal with other types.
4.4 There are several forms of private enterprise.
According to the type of ownership, they are divided into individual and collective.
Individual forms of entrepreneurial activity include: labor activity, sole proprietorship and family business.
Individual labor activity is carried out without the use of hired labor. Carried out with the use of hired labor, it is registered as a sole enterprise.
A family business is different in that the funds for the activities of the enterprise are formed from the assets of the family and all family members are the owners of the enterprise, the profit is distributed depending on participation in the activity or for previously agreed purposes.
Advantages of an individual form: complete independence; efficiency of management and decision-making; direct and immediate incentive to efficient operation enterprises; maximum incentives, etc.
Disadvantages: difficulty in attracting large capitals; uncertainty of terms of activity; unlimited liability for debts; the sole owner cannot be a specialist in all matters of production; supply, marketing, etc., which leads to the adoption of erroneous decisions.
The collective form of entrepreneurship is carried out by a group of citizens on the basis of their own property and various forms of attracting the property of others. individuals. It includes: companies, corporation partnerships, joint-stock companies, etc.
According to the nature of economic relations, companies are of two types: with limited and unlimited liability.
An additional liability company is a form of entrepreneurial activity in which all members of the team bear unlimited joint and several liability for the obligations of the company with all their property. This means that it is not necessary to contribute equal parts of the capital to the members of the collective and distribute the income equally, but in case of failure, each of them is liable not only in proportion to his share, but also covers the losses of other partners.
A limited liability company is a business company founded by one or more persons, the authorized capital of which is divided into shares, the size of which is determined founding documents; members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, their contributions.
A partnership is an association of several persons for a joint commercial activities but not capital. There are full (open) partnerships and limited partnerships (on faith).
General partnership assumes that each partner participates in the affairs of the partnership and bears full responsibility for obligations not only with invested capital, but with all property.
A limited partnership is an association consisting of general partners, responsible only within the limits of its contribution (limited partners).
Advantages of partnerships: easy to organize; economic (material, labor, financial) opportunities increase; there is an opportunity to attract qualified specialists to work;
Disadvantages: limited financial resources; ambiguous understanding of the goals of the activity; unlimited liability of partners not only for their own decisions, but also for the consequences of the actions of others; the difficulty of determining the measure of each in the income or loss of the company, the division of property; unpredictability due to the exit from the firm of one of its partners;
A corporation is a legal form of business created for the joint conduct of business activities by pooling capital for the purpose of making a profit.
A joint-stock company is a company whose authorized capital is divided into a certain number of parts (shares) of equal par value. There are two types of joint-stock companies: open and closed.
An open joint stock company is a company whose members can freely sell and buy shares of the company without the consent of other shareholders.
Closed Joint Stock Company - shares are distributed only among the founders (among a predetermined circle of persons).
Advantages of JSC: members of the company have limited liability; the procedure for the sale and purchase of a participation interest (shares) is simple; this form is more effective for attracting additional capital for the development of production, i.e. you can take a loan.
Disadvantages: the establishment of a joint-stock company is a complex and time-consuming matter; is an object of double taxation (firstly, as an independent legal entity pays tax on profits; secondly, part of the profit distributed among shareholders as a dividend is taxed again as personal income of citizens); difficulty in making a single decision.
Each of business forms It has its advantages and disadvantages, therefore, when opening a business, entrepreneurs themselves choose one or another form of activity, guided by personal interests.
5) Consolidation of the studied material:
As a fix, you need to do:
a) practical work"Advantages and disadvantages of organizational and legal forms of entrepreneurial activity" by filling out table 5.
In a notebook and fill in the table, listing the enterprises of each form of ownership, their advantages and disadvantages.
b) Determine what resources are needed to start a baking business bakery products. Select the legal form for this type of activity.
6) Summing up the lesson. Discussion of errors, grading.
7) Homework: Write an essay on the topic: "A new idea is the cheapest resource and the biggest scarcity." Textbook material paragraph 3, answer the questions on page 22.

Table 24 - Organizational forms entrepreneurship

The form
property Advantages Disadvantages
1 2 3
Private - complete independence and freedom;
- efficiency of management and decision-making; maximum incentives;
- a direct and immediate incentive for the efficient operation of the enterprise. - the difficulty of attracting large capitals;
– uncertainty of terms of activity;
– unlimited liability for debts;
- the sole owner cannot be a specialist in all matters of production
Society
with additional
responsibility
– financial strength;
- freedom and efficiency of actions;
– additional opportunities in management.
- unlimited liability of partners;
- the possibility of mutual distrust;
- lack of experience;
- does not find a large distribution.
Partnerships
- easy to organize;
- economic (material, labor, financial) opportunities increase;
- there is an opportunity to involve qualified specialists in the work.
- limited financial resources;
- ambiguous understanding of the goals of activity;
- the difficulty of determining the measure of each in the income / loss of the company, the division of property
- unpredictability due to the exit from the firm of one of the partners.

End of table 24

1 2 3
Joint Stock
society
- members of the company bear limited liability;
– the procedure for buying and selling shares is simple;
in the event of the death of a shareholder, his share passes to the heirs;
- this form is effective for attracting additional capital for the development of production, that is, you can take a loan. - the establishment of a JSC is a labor-intensive business;
– is subject to double taxation
1. as an independent legal entity pays income tax,
2. part of the profit in the form of a dividend is taxed as personal income of citizens;
- Difficulty in making a single decision.

Neither production nor exchange can take place spontaneously, since they always have a relatively complex character and require the conscious participation of a person. Consequently, economic activity may be

look at essays similar to "Organizational and legal forms of entrepreneurial activity"

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2. Types of entrepreneurship, their relationship and features of participation in business.
1. Industrial entrepreneurship and technology for its implementation.

3. The most important legal forms.

1. Joint Stock Company (JSC) (AG).

2. Limited Liability Company (LLC).

3. Partnership.

1. Introduction.

2. Essence and main features.

3. Types of entrepreneurship.
1. Industrial entrepreneurship.

2. Commercial business.

3. Financial entrepreneurship.
4. The most important legal forms.
1. Joint Stock Company (JSC) (AG).
2. Limited Liability Company (LLC).
3. Partnership.
5. Conclusion.
6. Literature.

Introduction.

Entrepreneurial activity.

In Russian, the word "entrepreneurship" is used in two general meanings: characterizing a certain type of activity; denoting a specific social group engaged in this activity.
Since the latter is always defined in terms of the former, we are only interested in the first of the ordinary usages. So, entrepreneurship is a kind of activity, a type of activity. Activity, in turn, is a kind of human activity. Activity is a form of human existence as a free person. In quantitative terms, activity can vary from minimal energy expenditures for elementary vital processes to super-expenditure of energy for the implementation of large-scale social ideals. In qualitative terms, activity is divided into: spontaneous activity: - life in the narrow sense of the word; - vital process determined by natural factors; forced activity.

The word "entrepreneurship" is associated primarily with economic activity.
Economic activity is all energy processes associated with the production and exchange of certain goods (material or spiritual).

Neither production nor exchange can take place spontaneously, since they always have a relatively complex character and require the conscious participation of a person. Therefore, economic activity can be either forced or free. Thus, economic activity always acts as an activity, that is, as a free expenditure of vital energy, carried out under a certain (not absolute) pressure of circumstances. The main such circumstance is the need for products of labor. It is much more convenient to work together, in the process of labor certain relations develop between people, the first result of which is the division of labor. The division of labor results in specialization. individual people or groups of people in the performance of certain labor functions, as well as in the production of certain products. The first circumstance leads to the emergence of professions, and the latter to the emergence of exchange, when the producers of one product satisfy the needs for other products, exchanging their property with other producers. All this together leads to the formation of a whole system consisting of relatively stable groups of people, each of which occupies a certain place in the production, exchange and consumption of labor products. This system is subject to change, which in some cases can lead to the emergence of a group of people specializing in entrepreneurship. Entrepreneurship is a kind of economic activity. And market relations, in turn, give rise in many citizens to a natural desire to have "their own business", with the help of which they will increase their property. Ultimately, this leads to the emergence of a special type of activity - entrepreneurship.

1. The essence and main features of entrepreneurial activity.

Market relations give rise in many citizens to a natural desire to have "their own business", with the help of which they will increase their property. Ultimately, this leads to the emergence of a special type of activity - entrepreneurship.

Entrepreneurship is one of the most active forms of economic activity. People's behavior is known to escalate when they risk something (property, falling popularity, money, position, etc.). Entrepreneurs do not always know whether they will sell all their goods and services and how profitable. They take risks because the same goods and services come to the market from other manufacturers. This just creates the conditions for the emergence of such activity, which is expressed in the eternal search for improving one's position in comparison with the existing one, always makes one do something in order to flourish and develop.

The Law of the Russian Federation “On Enterprises and Entrepreneurial Activity” states that entrepreneurship (entrepreneurial activity) is an initiative independent activity of citizens and their associations, carried out at their own risk and under their property responsibility, aimed at making a profit.

An entrepreneur can engage in any type of activity, if they are not prohibited by law, including economic and production, trade and procurement, innovation, consulting, etc., commercial mediation, as well as transactions with securities.

These types of activities can be carried out directly by one person or a team (partners), with or without hired labor, with or without the formation of a legal entity. Business entities can be:

Citizens of the Russian Federation and other states who are not limited in the manner prescribed by law in their activities;

Citizens of foreign states and stateless persons within the powers established by law;

Citizens' associations (partners).

The status of an entrepreneur is acquired only through the state registration of an enterprise. In cases where entrepreneurial activity is carried out without the use of hired labor, it is registered as an individual labor activity, and with the involvement of hired labor - as an enterprise.

From this it follows that entrepreneurial activity is carried out in two forms:

By the owner of the means of production at his own risk and under his own property responsibility (individual labor activity),

The head of the enterprise on behalf of the owner. The limits of the disposal of such property are regulated by a contract (agreement) that defines the mutual obligations of the parties. This agreement specifies restrictions on the rights to use the property and conduct certain types activities, the procedure and conditions for financial relationships and liability of the parties, the grounds and conditions for terminating the contract.

The owner of the property does not have the right to interfere in the activities of the entrepreneur after the conclusion of an agreement with the manager (entrepreneur), except as provided by the agreement, the charter of the enterprise and the law.

In accordance with the Law “On Enterprises and Entrepreneurial Activity”, an entrepreneur (manager) has the right to:

Attract on a contractual basis and use financial resources, facilities intellectual property, property and certain property rights of citizens and legal entities;

self-form production program, choose suppliers and consumers of their products, set prices for them within the limits determined by the legislation of the Russian Federation and agreements;

Carry out foreign economic activity;

To carry out administrative and administrative activities for the management of the enterprise;

Hire and fire workers on behalf of the business owner.

On all counts, the entrepreneur is obliged to organize activities in accordance with the legislation of the Russian Federation and the agreements he has concluded and be liable under the law for improper performance of the concluded agreements, violation of the property rights of other entities, environmental pollution, violation of antimonopoly legislation, non-compliance with safe working conditions, sale of products to consumers, harmful to health.

The formula for entrepreneurship is simple: getting maximum profit with minimal risk. However, its implementation is carried out in conditions of a high level of uncertainty in the success of the case. This uncertainty, on the one hand, is determined by market relations (whether the businessman's proposals will be recognized in the market), and on the other hand, by the dynamics of changes in supply and demand. Hence, the most important features of entrepreneurship are risk, mobility, dynamism of entrepreneurial actions (do not be late, catch the changing demand in time). An entrepreneur, as they say, does not sit still, he is constantly looking for something new. In order to withstand competition, he continuously improves the technology of his production, adjusts the price of the product, its quality in accordance with the changes taking place in the environment of its action.

As far back as 1800, the French economist J.B. Say noticed that the entrepreneur shifts economic resources from the area of ​​low productivity and low incomes to the area of ​​higher productivity and profitability.

At the same time, entrepreneurship, like any kind of activity, must have theoretical foundations that explain its essence. If we proceed from the purpose of entrepreneurial activity, namely the constant search for something new, the constant improvement of the position of the enterprise, then, obviously, it cannot be based only on classical economic theory, which provides ways to optimize what is already there, i.e. it focuses on the issues of extracting maximum profit from available resources and achieving equilibrium.

And in this regard, we share the point of view of the American scientist Peter
F. Drucker that theoretical basis entrepreneurial activity is economic theory dynamic imbalance.

The founder of this theory was Schumpeter, who in his book The Theory of Economic Dynamics (1911) abandoned traditional economic theory and argued that the "norm" of a healthy economy is not equilibrium or optimization, but dynamic disequilibrium caused by the activity of an innovator-entrepreneur, which is aimed at creating a new consumer demand, at obtaining something different, different from the previous one, providing a qualitatively more complete satisfaction of needs. True, the latter does not always mean something completely new.
It is usually based on already known consumer value.
(product or service), but by introducing a new technology, increasing the return on investment, the entrepreneur creates new market and new consumer.
An example of this is the McDonald's restaurant chain, which is pure business. Here we have a situation in which the demand for these products has grown to such an extent that a special
"market niche".

An entrepreneur can achieve all this with the help of the existing
"resource" into which he must "breathe" new life or find a new resource that will help create new use values, ultimately leading to the so-called creative destruction. The fact is that any resource becomes useful only when a person finds it in nature and endows it with economic value, i.e. can derive from it or create with its help new goods or services.

It follows that the main principle of the theory of dynamic disequilibrium is the innovativeness of the approach, as a result of which a new resource is created that violates the accepted balance.

This innovative approach should be seen as an innovative process that takes place constantly and purposefully in search of changes in existing practices as a source of social and economic benefits.

However, these innovations are extremely diverse, and each of them has its own specific reasons, incentives. This circumstance makes it necessary to classify changes occurring for one reason or another.

In this regard, in our opinion, the most complete of all the available classifications of changes is offered by the American scientist-economist Peter
F. Drucker. He proposes seven sources of innovative change:

Unexpected event (for an enterprise or industry) - success, failure, external event;

Incongruence - a discrepancy between reality as it really is and our ideas about it;

Innovations based on process needs;

Sudden changes in industry or market structure;

demographic changes;

Changes in perception, moods and values;

New knowledge (both scientific and non-scientific).

All of the above types are close, sometimes it is even difficult to distinguish between them. And at the same time, an analysis of the situations that arise when considering a particular type of change allows us to establish the nature of innovative solutions. In any case, you can always get answers to questions such as: “What will happen if we take advantage of the current change? Where will this lead the business? What needs to be done to turn change into a source of development?

At the same time, of the seven types of changes, the third and seventh are the most important, since they are the most radical.

The change brought about by life is far more important than the first two. An old proverb says, "Necessity is the mother of invention." AT this case change is based on the need of practice, life. (Replacement of manual typing in typography, keeping food fresh, etc.) At the same time, the implementation of this type of change implies the need to understand that:

1. It is not enough to feel the need, it is important to know it, to understand its essence, otherwise it is impossible to find its solution;

2. It is not always possible to satisfy the need, and in this case, only the solution of some part of it remains.

In any case, when solving this type of problem, it is necessary to answer such questions as: “Do we understand what, what changes the process needs? Are available necessary knowledge Or do you still need to get them?
Are our solutions consistent with the habits, traditions and target orientations of potential consumers?

Most significant changes, we can say radical, occur on the basis of "new knowledge". Innovations based on new knowledge
(openings), as a rule, are difficult to manage. This is due to a number of circumstances. First of all, there is, as a rule, a large gap between the emergence of new knowledge and its technological use, and secondly, it takes a long time before new technology materializes in a new product, process or service.

In this regard, innovations based on new knowledge require:

1. Careful analysis of all necessary factors.

2. A clear understanding of the goal pursued, i.e. a clear strategic orientation is needed.

3. Organizations of entrepreneurial management, since financial and managerial flexibility and market orientation are needed here.

An innovation based on new knowledge must “ripen” and be accepted by society. Only in this case it will bring success.

But there are innovations that are sometimes based not on new knowledge, but on ideas. This type of innovation in quantitative terms and in its consequences overlaps all other types of innovation. It can be considered the eighth in addition to the above classification. An example of this is the appearance of zippers, ballpoint pens, aerosol cans, ring openers on cans of beer or soft drinks, and much more. Entrepreneurs should always aim to use witty ideas.

But there is a high degree of risk associated with their use.

In general, when talking about changes based on new and brilliant ideas, it should be emphasized that their implementation must be guided by a number of principles. These include: all innovations must be purposeful; they should all begin with an analysis of opportunities, and, above all, analyze the sources of innovative opportunities; establishing the receptivity of the market for innovations.

Innovation should be simple and focused. They should be aimed at solving only one problem. Simplicity and accessibility is the key to success.

By following these principles in their practical activities, an entrepreneur can achieve good results in his work.

But in this case, the question arises: how do relatively stable forms of economic activity differ from entrepreneurship in their content (this, as a rule, refers to the organization of the work of enterprises with large production and material assets), which, in market conditions, also strive to make a profit as economic basis their development? This difference lies in the fact that their activities (forms and methods) are based on long-term goals for the development of the enterprise, and the goals include not only making a profit, but also increasing or retaining market share for selling their goods or providing services, creating new types of products and services. , a radical improvement in the quality of products, a constant renewal of the range, etc.

The need to take into account the long-term goals of the development of the enterprise is due to the fact that their implementation - R & D, the duration of production, the establishment of cooperation, etc. - takes a long time.
In addition, it is necessary to increase the efficiency of the use of expensive equipment, which is only possible on a long-term basis. But this, of course, does not mean that the usual form of economic activity does not include certain elements of entrepreneurial activity. On the contrary, such features of entrepreneurship as mobility and dynamism, the desire to sensitively capture market conditions, etc., are always considered in terms of the implementation of current tactical actions aimed at the successful implementation of strategic goals, taking into account the changing conditions of the environment in which enterprises operate.

At the same time, the entrepreneur in his actions proceeds from a long-term forecast and even, perhaps, from the establishment of long-term goals (in this case, as a rule, profit is taken as a long-term goal) of his development, but this is not of decisive importance for the results of his development. activities. He proceeds from the need to obtain a result within a short period, for him it is of paramount importance, given that he has at his disposal small financial and material resources, an accelerated turnover of financial resources. This special entrepreneurship involves the establishment of appropriate technology for its conduct.

2. Types of entrepreneurship, their relationship and features of participation in business.

Unlike established forms of economic activity, entrepreneurship is characterized by the fact that the entrepreneur takes on everything for which the consumer is ready to pay money today. Goods and services are understood here in a broad sense of the word: they can be buildings and structures, housing, property, consumer and industrial goods, information, intellectual product (ideas, discoveries, patents, etc.), money, currency, securities and any other goods, works and services. But in order to sell any of these goods, you must have it. The entrepreneur makes this product himself or receives it and then sells it. Based on this, entrepreneurship can be divided into industrial, commercial and financial. Each form has its own specifics, features and, consequently, its own technology. Being relatively independent types of entrepreneurial activity, they permeate and complement each other, i.e. one activity can be contained within another.

2.1. Industrial entrepreneurship and technology of its implementation.

Industrial entrepreneurship includes activities aimed at producing products, carrying out works and services, collecting, processing and providing information, creating spiritual values, etc., subject to subsequent sale to consumers. The main field of application of his efforts are manufacturing enterprises and institutions, commercial, trading establishments, stock and commodity exchanges, banks, the population.

The range of interests of industrial entrepreneurship is quite diverse, and its implementation requires financial and material resources, sometimes quite significant. The desire to get as much profit as possible with less risk involves the implementation of appropriate technology for doing business. The initial element of this technology is the choice of the main field of activity. Its content is defined financial resources and personal inclinations of the entrepreneur.
The choice of the type of activity involves pre-marketing, i.e. studying how much the proposed product or service is necessary for the consumer, whether the demand for them is stable, its magnitude and development trends in the future, what are the possible selling price of a unit of goods, the costs of its production and sale, the estimated sales volumes.

The result of production and entrepreneurial activity is the production of a product that requires its implementation. Measures for its implementation constitute the third stage of entrepreneurship technology.
Implementation is possible: with the help of intermediaries - agents, brokers, etc. or on your own. This is the most important stage of entrepreneurial technology, on the thoughtfulness, the implementation of which depends on the success of the entire business started. Entrepreneur's efforts are still in the second stage
(setting the amount of financial resources needed to conduct the chosen business activity) should be focused on concluding a deal for the supply of the manufactured product before the start of its production and, best of all, on a long-term basis, which will reduce the risk of bankruptcy. At this stage of technology, the entrepreneur closely monitors the situation in order to respond in time to changes in demand. This reaction finds its expression in the individualization of the produced goods (services) and in the establishment of an appropriate price level for it.

Since more and more new goods and services appear on the market, it is extremely important in entrepreneurial activity in the conditions of a lack of financial resources that the goods do not stale, that the released financial resources are invested again in the business, i.e. the entrepreneur should strive to accelerate the turnover of money. It is believed that the transaction should give an annual profit of at least 20-22% of costs.

The situation forces the entrepreneur to focus on distribution channels for goods and services (wholesale and retail network, dealers, agents, etc.). This is the fourth stage of technology. The fact is that, depending on the chosen channels (forms) of bringing goods to consumers in to a large extent the rate of return on investment is determined.

2.2. Commercial business.

This type of activity is characterized by the fact that the essence of its content is commodity-money relations, trade and exchange operations. Otherwise, there is a resale of goods and services. In contrast to the production and entrepreneurial activity, there is no need to provide production resources associated with the production of products, etc. As the initial stage of technology, there is a choice - what to buy, what to resell and where. In resolving these issues, first of all, one should proceed from the position that the selling price of the goods should be significantly higher than the purchase price; the demand for the proposed product must be sufficient to sell it on the planned scale of the transaction. But in order to be sure that these conditions are feasible, the entrepreneur must conduct a thorough marketing aimed at analyzing the market for a number of goods and services and at developing a predictive assessment of the market situation, i.e. what goods and services will be in the greatest demand, what will be the purchase and sale prices. These steps will constitute the second stage of the technology.

Knowing the preliminary predictive assessment of the movement of goods and services, the entrepreneur develops a specific action plan (business plan) for himself. It defines the activities for conducting a sale and purchase transaction, makes calculations of prices for the purchase and sale of goods, costs and results. It also determines the required number of employees, the volume of transport work, advertising campaign, work on registration of commercial documents. The business plan also covers:

Purchase of goods for subsequent sale;

Obtaining services from third parties and paying for them;

Rental of premises and warehouses for storage, outlets for implementation;

Forms of sale of goods;

Justification for obtaining loans or other borrowed funds;

Payment of taxes and payments to state and local financial authorities.

It is important that many activities are linked in terms of timing and performers.
Based on the business plan, it is recommended to carry out consolidated balance sheet estimates, on the basis of which the entrepreneur can get an idea of ​​the profitability or loss of the transaction.

2.3. financial entrepreneurship

It is a kind of commercial enterprise, since its object of sale is a specific product: money, currency, securities (stocks, bonds, bills, vouchers, etc.), i.e. there is a sale of some money in a direct or indirect form.

With the transition to market relations the market for money, currency and securities is becoming a reality, its participants are commercial banks, stock exchanges, enterprises, organizations and individual entrepreneurs.
Since financial entrepreneurship is a kind of commercial one, the technology of a financial entrepreneurial transaction is similar to the technology of a commercial transaction, with the only difference being that the commodity is financial assets. An entrepreneur entering this type of business starts with stock market analysis and marketing activities.
The latter is related to search and attraction. potential buyers money, currency and securities. At the same time, he establishes the source of money, currency and securities. In this case, the primary owner of the “financial product” may be the entrepreneur himself (he had previously accumulated money, currency, securities). He acts as if in the role of a seller or usurer, lending money, currency and other things to the consumer for a certain fee or at a certain percentage.

Another form of financial entrepreneurship is a kind of issue of securities, such as own shares, bonds, credit notes, commercial securities ( monetary obligations, bills).
An entrepreneur sells securities, places them under certain conditions and obligations as a “financial product”. This form of entrepreneurship is conducted, as a rule, by enterprises, banks, and not by individual entrepreneurs.

The most common form is the purchase of securities by the entrepreneur himself. Its meaning is that the entrepreneur buys money, currency, securities for a certain amount (Df), and then sells them to another buyer for a large amount (Dv) (the difference between Dv and Df gives income).

If an entrepreneur does not have money to buy securities, then he makes a purchase on credit, or applies to a bank for a loan (Dk).

Financial entrepreneurship, like no other type of entrepreneurship, needs well-organized information, computer and organizational equipment. The entrepreneur has to pay for everything. When conducting a financial and credit transaction, he provides the consumer with his money, currency, securities on credit (on credit), and after a certain time he receives a large amount for a certain percentage. In this transaction, the entrepreneur must pay special attention to checking the financial solvency of the buyer, to establish a guarantor who guarantees the buyer.

It is believed that a financial transaction is appropriate if, with its duration up to one year, the estimated net profit is at least 5% of the volume of the transaction (cash proceeds), and in long-term transactions this percentage rises to 10-15%.

3. The most important legal forms.

Along with the decision to create an enterprise, it is necessary to determine its legal form. Some of the most important questions that need to be answered in advance: is there a partner: who will be responsible for the obligations of the enterprise: who should have the final say in the enterprise: how to find good creditors of own (share) capital; How should profits be distributed?

The most important legal forms of enterprises in Germany are shown in Figure 3.1.
They differ in the following features presented on it.

Scheme 3.1. Legal forms of enterprises in Germany.

profit is unacceptable. If the contract stipulates that the unspoken member, upon leaving the company, receives not only his contribution, but also participates in the distribution of capital gains, then we are talking about an “atypical unspoken society”.

The official name of the company - no special additions to the name of an already existing company.

3.1 Joint Stock Company (JSC) (AG).

Public law regulation - legislation on transactions with securities.

Members of the company - when forming, a minimum of five shareholders is required.

The management of the company is divided into three bodies: the board of the JSC conducts the current affairs of the company on the basis of own responsibility. It consists, as a rule, of several people; the supervisory board appoints and dismisses the board of the JSC (election term - 5 years, re-appointment is possible). In addition, he takes part in decisions at the end of the year. The supervisory board is obliged to report on its activities to the general meeting of shareholders. It includes, depending on the size of the company, from 3 to 21 people: the general meeting of shareholders is a meeting that takes place, as a rule, once a year. It has the right to make a number of important issues for the enterprise
(election of members of the supervisory board, merger (merger) with other companies (firms), buyout of an enterprise, increase in the authorized capital, use of 50% annual excess income, etc.). The voting right of a shareholder is commensurate with the par value of his shares. It can also be carried out through the representation by someone of his (shareholder's) powers.
For decision making general meeting a majority of votes is required, in special cases - a three-quarters majority that made decisions on the share capital of the JSC (therefore, the part of the voters greater than 25% is called
"prohibiting minority").

Attraction of share capital - the company offers for sale its shares with a nominal value of 50, 100 marks or a multiple of 100 marks. The sale of shares may be at a price higher than, but not lower than, the par value: the total par value of all shares in circulation must be at least equal to the established amount of the share capital of the company - over 100,000 marks.

Responsibility - for its obligations, the joint-stock company is liable only with the property of the company, therefore, in the event of bankruptcy, the shareholder loses his share.

Profit distribution - the part of the company's annual profit subject to distribution is divided among the shareholders in accordance with the par value of their shares. The process of distributing liquidation profits in the event of the sale of the company also takes place.

The official name of the company is Mayer AG.

A joint-stock company is the most common (profiling) form of companies in which the invested capital plays the main role. Its main advantage lies in the relatively simple possibility of forming equity capital by selling shares that never return back, but, as a rule, are traded on the stock exchange. Thus, an offer is made to a voluntary investor: if he wants to withdraw from the company, he sells his shares on the stock exchange at the appropriate official rate (rate of the day); the latter can be both above and below the rate at which the investor "entered" the company, which is a special speculative attraction. The investor's risk in case of sale (liquidation) of the company is measured by the value of the block of shares belonging to him. This limitation of liability is also the basis of what legal status JSC is regulated in detail by the Securities Trading Law, as well as
the Commercial Code in relation to its reporting.

| |1960 |1970 |1980 |1985 |1990 |
| Households | 27 | 28 | 19 | 18 | 17 |
| Enterprises | 44 | 41 | 45 | 43 | 42 |
| State institutions | 14 | 11 | 10 | 9 | 5 |
| Foreign owners | 6 | 8 | 11 | 13 | 14 |
| Credit institutions | 6 | 7 | 9 | 8 | 10 |
| Insurance companies | 3 | 4 | 6 | 9 | 12 |
| Total | 100 | 100 | 100 | 100 | 100 |
| Deutsche Bank |

3.3. Partnership.

Public law regulation - legislation on partnerships.

Society members - at least seven people.

The management of the company is similar to the competence in a joint-stock company, i.e. It is divided into three bodies: the board, the supervisory board and the general meeting (or the meeting of representatives elected by it). The peculiarities consist, first of all, in the fact that the board, which should consist of members of the partnership, as well as the supervisory board, is elected by the general meeting, where each member of the partnership, regardless of his share (contribution) in the business, has one vote.

Attraction of share capital - the company offers shares for sale
(shares), in accordance with which a certain minimum contribution must be made. Possible profits will be credited to this total amount of shares until the share (share) determined upon entry is reached. If a member of the partnership leaves it, then he receives his own amount of share contributions, therefore the partnership has its own capital, which fluctuates depending on the number of members.

Liability - each member of the partnership is liable for the losses of the company with his share of responsibility, which must at least correspond to his share in the property of the partnership. Along with this, there are partnerships with unlimited liability. Here the participants are liable with all their property.

Distribution of profit - the annual profit of the partnership subject to distribution is recorded to each member in credit of the total amount of his share contributions in accordance with its (profit) volume in a given year; loans (deductions) from this amount are possible only if it is more than the share (share) agreed upon by the agreement.

The official name of the company - it reflects the general direction of activity (Allgemeine Strom eG).

The peculiarity of the partnership is that its participants are equal and can withdraw their contributions (credit balance) when they leave the company.
However, in a competitive environment, this is often seen as a particularly “weak point” of this form of enterprise organization.

Conclusion.

Entrepreneurship is closely related to civilization. Thus, we proceed from a civilizational approach to entrepreneurship, which means not only considering the very phenomenon of entrepreneurship in the broadest possible global context, but also defining entrepreneurship as the main creative basis of any civilization.

It is entrepreneurship, and not politics, religion, art or law, that is such a building force.

Religion encourages people to build civilizations and sets the boundaries of this building.

Politics creates an apparatus for the concentration and distribution of the hitherto disparate forces of the people for the sake of strengthening and developing civilization.

Art develops civilization-building skills and demonstrates the limits of its achievements, both positively and negatively.

Law fixes the system of relations between the builders of civilization; and only entrepreneurship is the activity itself, directly arranging civilization, physically making it.

Faced with the world of social connections, entrepreneurship first adapts to it, then tries to use it, then blows it up in order to optimize the conditions for its implementation, then stabilizes it for its own stability, then is again forced to adapt to it.

Organizational and legal form entrepreneurial activity- a set of property and organizational differences, ways of forming the property base, features of the interaction of owners, founders, participants, their responsibility to each other and counterparties.

Organizational and legal forms of entrepreneurial activity:

• business partnerships (full and limited),
• business companies(with limited liability, with additional liability, joint stock),
• production cooperatives,
• state and municipal unitary enterprises

The listed organizations under the legislation of the Russian Federation are commercial. In addition to commercial ones, the current legislation provides for the possibility of creating non-profit organizations.

• public and religious organizations (associations)
• non-profit partnerships
• institutions,
• autonomous non-profit organizations,
• social, charitable and other funds, associations and unions,
• in other forms stipulated by federal laws.

In the event that a non-profit organization is granted by law or charter the right to engage in entrepreneurial activities that correspond to the goals for which this organization was created, the profit from such activities is not distributed among its participants, but is directed to achieve statutory goals.

OPF of economic entities that are legal entities-commercial organizations

• Partnerships
  • General partnerships
  • Faith partnerships
  • Limited Liability Partnerships
• Society
  • Limited liability companies
  • Companies with additional liability
• Joint stock companies
  • Open Joint Stock Companies
  • Closed Joint Stock Companies
• Unitary enterprises
  • Unitary enterprises based on the right of economic management
  • Unitary enterprises based on law operational management
• Other
  • Production cooperatives
  • Peasant (farming) households

OPF of economic entities that are legal entities-non-profit organizations

• Consumer cooperatives
• Public associations (including religious associations)
  • Public organizations
  • social movements
  • Bodies of public initiative
  • Political parties
• Foundations (including public foundations)
• Institutions (including public institutions)
• State corporations
• Non-Profit Partnerships
• Autonomous non-profit organizations
• Communities of Indigenous Peoples
• Cossack societies
• Associations of legal entities (associations and unions)
• Associations of peasant (farm) households
• Territorial public self-governments
• Homeowners associations
• Horticultural, horticultural or dacha non-profit partnerships

OPF of economic entities without the rights of a legal entity

• Financial and industrial groups
• Mutual funds
• Ordinary partnerships
• Representative offices and branches
• Individual entrepreneurs

State regulation of entrepreneurial activity can be direct (directive) and indirect (economic). Legal acts contain a lot of directive rules regarding various aspects of entrepreneurial activity. direct state regulation can be considered in the following areas:

• establishment of requirements for entrepreneurial activity;
• establishment of prohibitions on certain manifestations in its implementation;
• application by the state of sanctions and measures of responsibility;
• creation of business entities, their reorganization and liquidation (for example, unitary enterprises);
• conclusion of contracts in order to ensure targeted programs and other state needs and etc.

In market conditions of management, priority is given to indirect methods of regulation using various economic leverage and incentives. Indirect state regulation can either stimulate certain types of entrepreneurship (through the provision of tax benefits, lending, etc.), or be aimed at discouraging activities.

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Group

I. The concept of entrepreneurship as an integral element of a market economy.

P. Specific features of entrepreneurial activity:

1) initiative character

2) creating something new with a certain value

4) this activity is at your own risk

III. Business entities:

1) entrepreneur - owner of property

IV. Conditions for successful business development:

1) the presence of freedom of entrepreneurial activity

2) the presence of competition

3) the certainty of the legal framework for entrepreneurship

4) recognition and protection of property rights and other property rights

V. Organizational and legal forms of entrepreneurial activity in the Russian Federation:

1) economic partnerships (full, limited)

2) business companies (LLC, ALC, OJSC, CJSC)

3) production cooperative (artel)

4) state enterprises

5) unitary enterprises

VI. Small business and self-employment

37. Entrepreneurship. Types of entrepreneurship. Economics of the organization. Basic provisions.

ENTREPRENEURSHIP , business - initiative, independent, carried out on its own behalf, at its own risk, under its own property responsibility, the activities of citizens, individuals and legal entities, aimed at the systematic receipt of income, profit from the use of property, the sale of goods, the performance of work, the provision of services. Entrepreneurship also aims to improve the image and status of an entrepreneur (businessman).

TYPES OF ENTREPRENEURSHIP - types of business organization depending on the form of ownership and methods of management, for example, small business with private ownership of the means of production or their lease, joint venture, corporate entrepreneurship based on equity capital.

SMALL BUSINESS - entrepreneurial activity on a small scale; small business entities are understood as individuals engaged in entrepreneurship without forming a legal entity, as well as small commercial organizations.

JOINT VENTURE - common business activities of several partners, including partners from different countries.

The concept of "entrepreneurship": functions, methods, types and forms of implementation

Entrepreneurial activity is the fundamental institution for the implementation of social relations, on the basis of which the market economy functions. Entrepreneurial relations are one of the most ancient and stable relations in the history of human civilization, which have survived almost all existing socio-economic formations. They almost always "saved" any state and its economy during the years of social upheavals and economic crises and stagnations, when the market, often in conflict with the existing socio-economic or legal system, "plowed" its way, violating the existing legal regulations. In this way, he proved his economic, social and other advantages over other methods and forms of management.

At present, fundamental federal laws have been adopted in Russia that regulate the activities of business entities in a certain manner. The most important of them is the Civil Code of the Russian Federation, which describes the rules of conduct for business entities.

Understand e "entrepreneurial activity". The normative definition is set out in paragraph l of Art. 2 of the Civil Code of the Russian Federation: "Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law." Entrepreneurial relations by their participants are carried out exclusively on a reimbursable basis (paid).

Fundamental features (criteria) reflecting the main legal characteristics of the content of this activity.

Business Functions

The purpose of this activity is to obtain a business entity arrived and not episodic, random, but systematic. Its purpose is the direct provision of specific material and spiritual needs of citizens, society or the state, and purely utilitarian, selfish, but legal - to make a profit. Subjects of entrepreneurial activity - also special - not any, but only entrepreneurs.

The desire to make a profit as a result of the implementation of the goal of the named activity is a subjective manifestation of the will of a business entity. It can be implemented with the obligatory presence of the features described in the definition (systematicity, riskiness, a generalized list of activities, and the main one is the mandatory state registration status of the subjects of this activity).

Methods of implementation

The independence of doing business involves in accordance with Art. 1 clause 1 of the Civil Code of the Russian Federation the following rights of its subject, as a subject of civil law: 1) he is recognized as equal in rights with other subjects (legal entities and individuals) in the exercise of their civil rights; 2) his property is inviolable; 3) he is free to establish his civil rights and obligations on the basis of an agreement with other persons; 4) a direct prohibition (inadmissibility) of arbitrary interference of anyone in the private affairs of any subject has been established; 5) no one has the right to prevent a person from exercising these rights; 6) if the rights of a person are violated, then their violator is obliged to ensure their restoration; 7) the subject is guaranteed by the state judicial protection of any violated legal rights.

Subjects of civil law acquire and exercise their civil rights of their own free will (at will) and according to their own interest (in order to obtain their own benefit). If they have neither the desire nor the interest to acquire any civil rights, then no one has the right to force them to enter into the relevant civil law relations. Therefore, their civil obligations in relation to other subjects may arise: 1) on the basis of an agreement, where the obligations are assumed by them voluntarily, as well as the corresponding rights under the agreement; 2) as a result of causing harm (property or non-property) to someone.

However, the desire to engage in entrepreneurial activity has a downside: depending on the huge number of various conditions for the implementation of this activity, the expected result (profit) can

turn out to be a loss. The entrepreneur is not guaranteed the obligation to receive it - the state creates only legal guarantees of the possibilities of obtaining it, provided that business entities carry out lawful actions. Free competition of economic entities in the market can change prices and other conditions for the sale of goods and services in any direction. Therefore, entrepreneurial activity is always at risk of not getting the desired results. If during its implementation there is no risk of non-receipt of profit, this activity is not entrepreneurial, and its subject as an entrepreneur cannot be registered.

Types of entrepreneurial activity- these are multilateral reimbursable transactions (contracts) of an entrepreneur: 1) for the transfer of property for reimbursable use (lease); 2) for the sale of certain goods to them (contracts of sale or exchange); 3) to perform work for the customer with the transfer of its result to him (contract); 4) for the provision of services to the customer of activities, the useful result of which is consumed by him at the time of its provision (health care, education, storage, etc.). These types of activities are qualitatively diverse: by objects (results of activities); according to the methods and "technologies" of their implementation; at the prices paid by its customers and buyers. Types of activity that do not fall under the signs of such activity are not entrepreneurial.

Forms of entrepreneurial activity. Its fundamental formal feature is the fact of state registration of a business entity by including it in a special state register of such entities. However, this feature common to all business entities has its own differences (signs of a more particular order):

1) by subjects of this activity: citizens - individual entrepreneurs without forming a legal entity (hereinafter referred to as IP), legal entities - commercial organizations;

2) according to the powers of the participants(founders) of a commercial organization in the formation of the property of the latter (obligation rights - from business companies and partnerships, ownership - from state and municipal unitary enterprises);

3) according to the degree of civil liability of subjects entrepreneurship for the results of its activities: limited liability for business entities, state and municipal unitary enterprises; additional (subsidiary) - for economic partnerships full and limited (on faith).

The economic essence of entrepreneurship

Economic processes in society are designed to solve a two-pronged task: 1) to create material and non-material benefits (products and services) to meet the production and personal needs of society; 2) at the same time, the producers of these goods receive a certain economic benefit (profit or income).

From the standpoint of meeting the needs of society, the benefits created in the process of managing are the goal of its life activity, and the activity itself for such creation is a means of achieving this goal. From the point of view of a business entity, making a profit or income from this activity is its goal, and the possibility of acquiring a product created by entrepreneurs by its consumers is a means of achieving such a goal.

If buyers of products and services are willing to purchase them in sufficient quantities, of appropriate quality and at an affordable price, this is the main incentive for doing business, provided that the creation of products and services is profitable. But if any of these conditions does not really manifest itself (the demand for goods or services is low, either because of the saturation of needs, or because of the poor quality of goods and services, or because of low effective demand, or because of high prices and etc.) - the exchange between producers of goods and services and their consumers will not occur or will not be economically beneficial for both parties.

An entrepreneur, planning the production of goods or services, risks getting the desired profit, or not the desired loss (profit with a minus sign). Many natural or random conditions that affect the final result of his economic activity must be constantly taken into account from the moment he makes a decision to create a specific type and volume of a product .. until the final result is obtained.

The profit of an entrepreneur is formed by subtracting from the proceeds received by him from the sale of goods, works or rendered services the sum of the costs of their creation and sale. In accounting, these costs are called "costs" ("costs") of production and sales. We will describe what has been said in the form of a logical formula:

REVENUE = COST + PROFIT.

Then the profit formula will take the form:

PROFIT = REVENUE - COST.

Hence, the increase in the amount of profit received depends on two conditions:

1) a higher price for goods or services sold at a constant cost;

2) cost reduction with unchanged revenue.

In the first case, the talent of an entrepreneur in making a profit is associated with his effective marketing activities, when he is able to predict the possible demand for specific goods or services, while determining the maximum possible amount of cash proceeds due to the prices at which really potential buyers are ready to purchase them (to identify solvent demand) and meet it in a timely manner.

In the second case, his talent lies in the ability to organize the process of production and sale of goods or services so that the unit costs of his resources (costs per unit of result) become the minimum possible (without compromising the quality of the goods or services produced). This is the subject of effective management - the organizational and managerial intra-economic activities of an entrepreneur. Those. his ability to turn unsustainable costs and any internal economic resources into concrete useful results, or at least not allow unsustainable costs at all.

The “highest aerobatics” of increasing the profitability of entrepreneurship is the ability of its subject to combine these two conditions into one: when profit grows simultaneously and due to high revenue from effective marketing, and through action from effective management. In real life, this combination is extremely rare. In the conditions of free competition, competitors quickly rush into unfilled market "niches", providing an overflow of capital. And in short term high prices for previously high-demand goods become low prices for high-supply goods.

More often there is an alternation of these conditions for increasing profits: having found an unfilled market niche, the entrepreneur, having removed the “price cream”, then tries to “squeeze” profit out of it by saving on the cost of goods. Moreover, the frequency of alternation of these methods is not defined and not constant. As a rule, a modern entrepreneur most often maintains the current level of profitability and looks for infrequent opportunities for a short-term increase in it due to the combined action of these conditions.

Practical ways and "technologies" of profit formation by subjects of Russian business. The current tax system of Russia establishes several such methods, which are based on the procedure for distributing the proceeds (income).

The procedure for the distribution of revenue by a commercial organization

"Revenue of a commercial organization" based on the results of the activities of a business entity is distributed in three stages.

1. REVENUE - TAXES on revenue (Value Added Tax (VAT), excises) - TAXES on individual objects of taxation (taxes described in Articles 13-15 of the Tax Code of the Russian Federation, except for VAT, excises, corporate income tax and income tax tax on individual entrepreneurs) - COST (the costs included in it are described in Articles 252-269 of Chapter 25 of the Tax Code of the Russian Federation) = TAXABLE (balance sheet) PROFIT.

2. TAXABLE PROFIT - INCOME TAX (24 percent) = RETAIL (net) PROFIT of the organization.

3. RETAINED PROFIT - PROFIT remaining at the disposal of the organization (for its production, social and other purposes) = PROFIT distributed among the founders (participants) or shareholders of the organization (DIVIDENDS).

In Russian tax legislation, this form is undergoing certain modifications, due to which it is simplified for entrepreneurship in the field of small business. In this area, with small economic turnover, low costs, a small number of employees, it is unprofitable to conduct very complex accounting calculations. This leads either to the curtailment of such activities, or, most often, to its withdrawal into the “shadow turnover”.