Entrepreneurship is an extremely diverse type of economic activity, common in all sectors of the economy. Since any business is to some extent connected with the main phases of the reproduction cycle - the production of products and services, the exchange and distribution of goods, their consumption - the following types of entrepreneurial activity can be distinguished: industrial, commercial and financial and credit entrepreneurship.

Industrial entrepreneurship is the most important, defining, leading type of entrepreneurial activity, the purpose of which is to create things, values, benefits, any useful product that consumers need and can be sold at certain price or exchanged for another item. Manufacturing business includes the production of goods, construction works, transportation of goods and passengers, communication services, utilities and domestic services, information production, training, printed matter. The scheme of industrial entrepreneurship is implemented as follows: an entrepreneur acquires or leases fixed assets - premises and equipment, purchases working capital - materials and components, attracts labor, acquires an information resource. As a result, the released product is sold by the entrepreneur either directly to the consumer or to a reseller. The goal of the entrepreneur is to ensure that production pays off, income exceeds expenses.

Commercial entrepreneurship is an activity related to the exchange, distribution and consumption of goods and services. Its essence is commodity-money and trade-exchange operations. Commercial entrepreneurship differs from industrial entrepreneurship in that it does not provide for the need to provide production resources associated with the production of products, since a commercial entrepreneur acquires material resources in the form of a finished product with its subsequent sale to the consumer. It covers all activities that are directly related to the exchange of goods for money, money for goods or goods for goods.

Financial entrepreneurship is a special form of commercial entrepreneurship, the essence of which is that the entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for a certain amount of money from the owner of the funds. The money purchased is then sold to buyers for a fee in excess of the amount of money originally spent on the purchase of the money, resulting in an entrepreneurial profit.

Insurance business is a special form of financial and credit business. It lies in the fact that the entrepreneur, in accordance with the law and the contract, guarantees the insured compensation for damage as a result of an unforeseen disaster, the loss of property, valuables, health, life and other types of losses for a certain fee when concluding an insurance contract. Insurance consists in the fact that the entrepreneur receives an insurance premium, paying insurance only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.

Enterprises have the right to combine production, scientific, commercial and other types of activities on a voluntary basis, if this does not contradict the antimonopoly legislation of Ukraine. Enterprises can be combined in the following forms:

associations are contractual associations created for the purpose of constant coordination of economic activities. The Association has no right to interfere in the production and commercial activities of any of its members;

corporations - contractual associations created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of certain powers of centralized regulation of the activities of each of the participants;

consortia - temporary statutory associations of industrial and banking capital to achieve a common goal;

concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete financial dependence on one or a group of entrepreneurs;

other associations on territorial and other principles.

Business companies are enterprises, institutions, organizations created on the basis of an agreement between legal entities and citizens by combining their property and business activities for the purpose of making a profit.

Business companies include: joint-stock companies, limited liability companies, additional liability companies, full companies, limited companies. Companies are legal entities, they can engage in any entrepreneurial activity that does not contradict the legislation of Ukraine.

A joint-stock company is a business company that has authorized capital, divided into a certain number of shares of the same nominal value, and is liable for obligations only with the property of the company, and shareholders bear the risk of losses associated with the activities of the company, within the limits of the value of their shares.

A limited liability company is a business company that has an authorized capital divided into shares, the amount of which is determined by the constituent documents, and is liable for its obligations only with its property. Members of the company who have paid their contributions in full bear the risk of losses associated with the activities of the company within the limits of their contributions.

An additional liability company is a business company, the authorized capital of which is divided into shares determined by the constituent documents of the size and which is liable for its obligations with its own property, and in case of its insufficiency, the participants in this company bear additional joint and several liability in the same multiple of the contribution determined by the constituent documents any of the participants.

A general company is a business company, all participants of which, in accordance with the agreement concluded between them, carry out entrepreneurial activities on behalf of the company and bear additional joint and several liability for the obligations of the company with all their property.

A limited partnership is a business partnership in which one or more participants carry out entrepreneurial activities on behalf of the partnership and bear additional joint and several liability for its obligations with all their property.

In accordance with the Classification of types of economic activity, there are business entities that carry out activities in the field of industry, agriculture, construction, trade, transport, hotels and restaurants, public administration, education, healthcare, as well as those involved in real estate transactions, financial activities, providing public and personal services.

Any entrepreneurial activity is carried out in certain organizational forms. Moreover, the choice of the form of organization of entrepreneurial activity is determined by the field of activity, funds, advantages and disadvantages of the corresponding forms of enterprises, personal preferences. All the variety of business entities is a manifestation of the specific differences in the three organizational forms of business: individual, partnership and corporation.

Also, the criterion for classifying entrepreneurship is the degree of concentration: (size of business entities) large, medium, small, micro-enterprises. They are determined by the following features: the volume of products sold and the number of employees.

The formation of a market management system in Ukraine is associated with the growth of entrepreneurial activity in all sectors of the economy. Entrepreneurship, no doubt, plays a decisive role in the implementation of the tasks of the reformation period. The economy of the country is represented by a system of enterprises, which are defined as large, medium and small. Big business, as a rule, determines the economic and technical power of the country. For the purpose of self-preservation and development, it is attracted to integration, absorbing or controlling smaller partners, on the one hand, and uniting in international structures, partially losing its independence, on the other. At the same time, big business often becomes a tool for the expansion of international business structures in the domestic market of the country.

Medium business largely depends on the domestic economic situation and competes both within its own group and with large domestic and foreign capital. Medium business is interested in protection in the domestic market by pursuing a protectionist state economic policy. Medium business entrepreneurs are more closely aligned with the national interest.

Small business is a numerous layer of small proprietors who, by their mass nature, largely determine the socio-economic face of the country. This sector forms an extensive network of enterprises operating mainly for the mass consumer of goods and services. The small size of small enterprises, their technological, production and management policies make it possible to respond sensitively to changes in market conditions.

The small business sector is an integral, objectively necessary element of any developed economic system, since, together with the small size of small enterprises, their technological, production and management flexibility, this sector can sensitively and timely respond to changing market conditions. The role and place of small business in the national economy is best revealed in its inherent functions:

invaluable contribution of small business to the formation of a competitive environment. In a free market economy, competition is a reflection of competition between economic entities, when their independent activity effectively limits the ability of each of them to influence general terms and Conditions the circulation of goods in this market, and also stimulates the production of those goods that the consumer needs;

small business makes a significant contribution to solving employment problems. This function is manifested in the ability of this sector of the market economy to create new jobs and absorb excess labor during cyclical downturns and structural shifts in the economy;

the functioning of small business is not isolated; interacting with large and medium enterprises, with the public sector, it constitutes an integral structural element modern market economic system. The role and functions of small business in terms of general economic positions are not only that it is one of the most important factors in the economic development of society, which is based on market methods of management. Its important function is to contribute to the socio-political stabilization of society, that is, it opens up scope for a free choice of ways and methods of work in the interests of society and ensuring the well-being of citizens.

The great practical importance of the development and support of entrepreneurial activity is increasingly recognized today, therefore it is necessary to develop various organizational forms and strategic management systems that ensure the readiness of organizations (firms, companies) to use new opportunities for the development of this activity. Entrepreneurial experience is especially important for large, diversified companies, as well as companies operating in the most dynamic economic activities, so an entrepreneurship development strategy should include the creation and support of the encouragement of entrepreneurial initiative.

The Importance of Entrepreneurship

Doing business is important goal for many people. After all, a successful own business creates a reliable material basis for human life. But let's look at what exactly entrepreneurship is.

Entrepreneurship and risk

First of all, a businessman takes on a certain risk. This is necessary for those who expect to make a profit. Then he uses certain resources (also called factors of production), combining them together in the most optimal way to the best of his entrepreneurial abilities. As a result of his activity, he produces a product, which can be a good or service for which there is a demand.

Various types of business

Types and forms of entrepreneurship can be varied. It may be industrial, commercial or financial direction activities. Let's take a closer look at these types of businesses.

Manufacturing entrepreneurship

Industrial entrepreneurship in a sense forms the basis of the economic life of society. It is here that goods are produced, services are provided, and the required work is performed for buyers. Here material and spiritual values ​​are created, which are consumed by society. Along with the special importance of this business sector, it is also the most difficult and costly. Production is a rather complex and expensive process. For work, a variety of fixed assets will be required: machine tools, other equipment, computers, vehicles, premises for work, a certain territory. A variety of working capital is also needed. They usually include materials, spare parts, various low-value and wear-out tools. New technologies and highly qualified specialists may be needed. Some types of entrepreneurial activity require a special license. The business uses both simple raw materials and components that are created by some other business. Various types of entrepreneurial activity can be marketed both as consumer goods and as source materials for some other business.

Engaging in commercial activities

Commercial enterprise is of a different nature. Here we are talking about the fact that one product is bought suitable quality at the lowest possible price and sold at the highest possible price. The difference, net of costs and taxes, is the business profit in this case. Despite the seemingly narrowly commercial focus of such activities, they play an important role in the modern economic system. Firstly, the demand for manufactured products increases here, because the buyers will be not only its consumers, but also those who will resell it.

Also remember that a typical sales chain for manufactured products looks something like this: a manufacturer sells his product to a large wholesaler, the latter sells to a small wholesaler, and the latter resells the product to retailers. This is not always the case, but often enough. Not all types of entrepreneurial activity were listed. Let's also mention entrepreneurship in the field of financial activity. Here we can talk about various transactions with various financial assets.

About the culture of doing business

An important aspect of business is the culture of entrepreneurship. This includes issues of participation in charity, the environmental impact of business, its social significance and other topics of this kind. It should be emphasized that the positive impact of business on society and the world around us is of particular importance in our time.

Entrepreneurship in different economic areas differs in form and especially in the content of operations and methods of their implementation. But the nature of the business leaves a significant imprint on the type of goods and services that the entrepreneur produces or provides. An entrepreneur can produce goods and services himself, acquiring only factors of production. It can also purchase finished goods and resell it to the consumer. Finally, the entrepreneur can only connect producers and consumers, sellers and buyers. Individual types of business also differ in the forms of ownership of the factors used in entrepreneurship.

Depending on the content and direction of entrepreneurial activity, the object of capital investment and obtaining specific results, the relationship of entrepreneurial activity with the main stages of the reproduction process, the following types of entrepreneurship are distinguished:

• production,
• commercial trade,
• financial and credit,
• intermediary,
• insurance.

1. Manufacturing business

Entrepreneurship is called production if the entrepreneur himself directly, using tools and objects of labor as factors, produces products, goods, services, works, information, spiritual values ​​for subsequent sale (sale) to consumers, buyers, trade organizations.

Industrial business includes the production of industrial and agricultural products for industrial purposes, consumer goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, knowledge, publication of books, magazines, newspapers. In the broad sense of the word, industrial entrepreneurship is the creation of any useful product that consumers need, which has the ability to be sold or exchanged for other goods.

In Russia, industrial entrepreneurship is the most risky occupation, since the structural restructuring of the economy did not provide the necessary conditions for the development of industrial entrepreneurship. The existing risk of non-sale of manufactured products, chronic non-payments, numerous taxes, fees and duties are a brake on the development of industrial entrepreneurship. Also, the development of the manufacturing business in Russia is constrained by the inaccessibility of some resources, the lack of internal incentives and the low level of qualifications of novice businessmen, the fear of difficulties, the availability of more accessible and easier sources of income.

Meanwhile, it is manufacturing entrepreneurship that we all need: in the long run, it will be able to ensure stable success for a novice businessman. So, those who gravitate toward a promising, sustainable business should turn their attention to industrial entrepreneurship.

2. Commercial (trade) entrepreneurship.

The manufacturing business is closely related to the circulation business. After all, the produced goods must be sold or exchanged for other goods. Commercial and commercial entrepreneurship is developing at a high pace, as the main second type of Russian entrepreneurship.

The principle of organizing commercial entrepreneurship is somewhat different from the industrial one, since the entrepreneur acts directly as a merchant, merchant, selling finished goods purchased by him from other persons to the consumer (buyer). A feature of commercial entrepreneurship is direct economic ties with wholesale and retail consumers of goods, works, services.

Commercial entrepreneurship covers all activities that are directly related to the exchange of goods for money, money for goods or goods for goods. Although the basis of commercial entrepreneurship is commodity-money purchase and sale transactions, almost the same factors and resources are involved in it as in industrial entrepreneurship, but on a smaller scale.

Commercial enterprise is attracted by the apparent possibility of selling a product at a price much higher than it was bought, and thereby pocketing a significant profit. This possibility does exist, but in practice it is much more difficult to implement than it seems. Given the difference in domestic and world prices, as well as prices in different regions of Russia, with the sluggishness of the dying state trade, successful businessmen, "shuttle traders" manage to "buy cheaper - sell more expensive." Behind this apparent lightness, not everyone sees the work of businessmen-entrepreneurs spent to achieve success.

The sphere of official commercial business is shops, markets, stock exchanges, sales exhibitions, auctions, trading houses, trading depots, and other trade establishments. In connection with the privatization of state trading enterprises, the material base of personal and commercial entrepreneurship has increased significantly. Extensive opportunities arose to start a commercial business by buying out or building a store, organizing your own outlet.

To successfully engage in commercial business, it is necessary to thoroughly know the unsatisfied demand of consumers, respond quickly by offering appropriate products or their analogues. Commercial entrepreneurship is more mobile, changeable, as it is directly connected with specific consumers. It is believed that for the development of trade entrepreneurship there must be at least two basic conditions: a relatively stable demand for the goods sold (therefore, good market knowledge is necessary) and a lower purchase price of goods from manufacturers, which allows merchants to recover trading costs and receive the necessary profit. Trade entrepreneurship is associated with a relatively high level of risk, especially when organizing trade in manufactured durable goods.

3. Financial and credit entrepreneurship.

Financial entrepreneurship is a special form of commercial entrepreneurship in which currency values, national money (Russian ruble) and securities (shares, bonds, etc.) sold by the entrepreneur to the buyer or provided to him on credit act as the subject of sale and purchase. This means not only and not so much the sale and purchase of foreign currency for rubles, although this is also a financial transaction, but an unforeseen range of operations covering the whole variety of sale and exchange of money, other types of money, securities for other money, foreign currency, securities.

The essence of a financial entrepreneurial transaction is that the entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for a certain amount of money from the owner of the funds. The money purchased is then sold to buyers for a fee in excess of the amount of money originally spent on the purchase of the money, resulting in an entrepreneurial profit.

In the case of credit entrepreneurship, the entrepreneur attracts cash deposits by paying the deposit holders a remuneration in the form of deposit interest along with the subsequent return of the deposit. The money raised is then given out as a loan to buyers of loans at a credit interest along with the subsequent return of the deposit. The borrowed money is then issued as a loan to buyers of loans at a regular interest rate exceeding the deposit one. The difference between the deposit and credit interest serves as a source of profit for creditor entrepreneurs.

Financial and credit entrepreneurship is one of the most complex, it has deep historical roots in usury, known since ancient Greece.

For the organization of financial and credit entrepreneurship, a specialized system of organizations is formed: commercial banks, financial and credit companies (firms0, currency exchanges and others specialized organizations. Entrepreneurial activity of banks and other financial and credit organizations is regulated by both general legislative acts and special laws and regulations of the Central Bank of Russia and the RF Ministry of Finance. In accordance with legislative acts, entrepreneurial activity in the securities market must be carried out by professional participants. The state, represented by the Ministry of Finance of the Russian Federation, also acts as an entrepreneur in the securities market; in this capacity, the subjects of the Russian Federation and municipalities by issuing relevant securities into circulation.

4. Intermediary business

Entrepreneurship is called mediation, in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary, connecting the nest in the process of commodity exchange, in commodity-money transactions.

An intermediary is a person (legal or natural) representing the interests of a producer or consumer, but who are not themselves such. Intermediaries can conduct entrepreneurial activities independently or act on the market on behalf (on behalf of) producers or consumers. Wholesale supply and marketing organizations, brokers, dealers, distributors, stock exchanges, to some extent commercial banks and other credit organizations act as intermediary business organizations on the market. Intermediary entrepreneurial activity is largely risky, so the intermediary entrepreneur sets the price level in the contract, taking into account the degree of risk in the implementation of intermediary operations. The main task and subject of entrepreneurial activity of an intermediary is to connect two parties interested in a mutual transaction. So there is reason to believe that mediation consists in providing services to each of these parties. For the provision of such services, the entrepreneur receives income, profit.

5. Insurance business.

Insurance entrepreneurship is that the entrepreneur, in accordance with the law and the contract, guarantees the insured compensation for damage as a result of an unforeseen disaster, the loss of property, valuables, health, life and other types of losses for a fee when concluding an insurance contract. Insurance consists in the fact that the entrepreneur receives insurance premium, paying insurance only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.

Insurance business is one of the most risky activities. At the same time, the organization of insurance business activities provides a certain guarantee to policyholders (organizations, enterprises, individuals) to receive certain compensation in the event of a risk in their activities, which is one of the conditions for the development of civilized entrepreneurship in the country.

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Types of entrepreneurship

Those who talk about business, study it, and even those who participate in it, often perceive entrepreneurship as a trading, commercial activity, like buying and selling goods. Such a view suffers from incompleteness, limitation. Entrepreneurship is an extremely versatile type of economic activity that extends to almost all sectors of the economy and all sectors of the economy, and not just trade and the exchange of goods.

Business is more of an image, character, method than an industry and a sphere of economic activity.

From such a statement it does not at all follow that entrepreneurship should not be divided into types on the basis of belonging to certain spheres and sectors of the economy. Entrepreneurship in different areas has significant differences in form and, especially, in the content of operations and methods for their implementation. The type of goods and services that the entrepreneur produces, produces, creates, and, to an even greater extent, the way he receives these goods and services, leaves a significant imprint on the nature of the business.

Obviously, the case is when the entrepreneur himself produces goods and services, acquiring only the factors of production, and another thing is when he acquires goods in ready-made reselling it to the consumer. Finally, the third thing is if the entrepreneur does not produce goods and does not trade in them, but connects producers and consumers, sellers and buyers.

Individual types of business also differ in the forms of ownership of the factors used in entrepreneurship.

Entrepreneurship private, collective, state

Entrepreneurship can take on a wide variety of forms, depending on whether the entrepreneur acts independently, personally or enters into an alliance with other entrepreneurs, whether he uses only his own property or at the same time the property of others, uses his own labor or attracts hired workers.

The simplest form of business is individual entrepreneurship without registration of the status of an enterprise, firm, but subject to state registration of systematic activity, the entrepreneur acts as an individual. Every citizen can, for example, grow flowers or cucumbers in his orchard and sell them to those who wish to buy. Such activity was allowed, however, with a number of restrictions, even in the Soviet economy and was called individual labor activity. If such entrepreneurship generates income in excess of the non-taxable minimum, then taxes must be paid on income from individual entrepreneurial activity.

A sole proprietor has the right to use the property belonging to him at his own discretion. So renting out his housing to other people acts as an individual entrepreneur.

It should be borne in mind that, according to the Civil Code of Russia, an individual entrepreneur is liable for his obligations with all his property.

In some cases, the law provides for the need to obtain paid state licenses that give the right to conduct certain types of sole proprietorship. Such licenses are needed, for example, by fishermen and hunters when shooting rare game or catching valuable breeds fish. Some types are also licensed educational services, medical activities.

If the individual entrepreneurial activity of one type is systematic, the entrepreneur should acquire a patent for such activity. A patent is issued for a certain period and for a certain scope of activity and is subject to payment.

The sole proprietor fully bears the costs and is responsible for the results of his activities. He can start and stop it at any time at his own will.

Private entrepreneurship is not limited to the individual activities of individuals. Any capable citizen who wants to create his own economic, commercial organization has the right and opportunity to acquire the status of an official, legal entity by registering himself as a private enterprise, firm. To establish your own private company, you must follow a number of procedures, which will be discussed later.

A private, sole proprietorship does not necessarily consist of one person. Just the owner of this enterprise, the entrepreneur acts as a single person, one citizen - a business entity. The owner of a private firm has the right to hire any number of employees. But they are not the owners of the enterprise, but employees. And although they participate in private business as executors of the master's will, such employees are not considered entrepreneurs. In this case, an entrepreneur, businessman is the owner and founder of a private company.

Closely related to private business is family business, which, although strictly speaking, should be classified as group, that is, collective forms, in reality, in the presence of normal family relations, is a kind of private business.

Due to the fact that an individual owner - an entrepreneur carrying out a sole proprietorship, is not constrained by any conditions and restrictions on the part of co-owners and is to a small extent burdened by the need to document his actions, such a business is attractive. However, independence and simplicity are acquired at the price of unlimited personal responsibility and the need to separate ownership from the owner (the owner dies, the company dies, the heirs will receive not the company, but inherited values). Well, it's clear that a loner is a weak warrior in a huge business field.

Therefore, entrepreneurs tend to pool funds and efforts, to move from sole to collective entrepreneurship. It should not be thought that collective entrepreneurship requires the obligatory renunciation of private ownership of the entrepreneur's property when creating a common company registered as a legal entity. Individuals can retain property rights, but create a single enterprise, combine only their efforts, forming a single team. To do this, it is enough to consolidate the unity of their actions by a general agreement on the creation of a production cooperative, a partnership of citizens, among whom there is mutual trust. In Russia, artels in the form of temporary groups of workers have long been an example of such joint entrepreneurship.

So collective entrepreneurship can be combined with private ownership of virtually all factors of entrepreneurial activity. In a partnership, cooperative, each participant can combine his own means of production, his property with others. The only question is how the total income is divided.

However, most forms of collective entrepreneurship are associated with the merger of capital, the formation of a common property complex, the creation of a legal entity in the form of an economic company, liable for obligations only with property belonging to the company as a whole. In such firms, ownership of the means of production has acquired a group, collective character.

Possibly, the shared division of the property of co-owners of a common enterprise in the form of establishing a part of the monetary value of fixed assets belonging to each of the united entrepreneurs. Another variant of preserving the semblance of private property in a collective enterprise is its transformation, into the shareholding of which each shareholder is the owner of his share.

Further pooling of funds, capital, efforts, management leads to large integrative forms of collective entrepreneurship in the form joint ventures, syndicates, corporations.

If state structures are adjacent to entrepreneurship, enterprises and organizations based on the state form of ownership take part in it, then it is legitimate to speak of state entrepreneurship. State and municipal entrepreneurship close to it can manifest itself in the form of lease of state and municipal property by entrepreneurs.

assignment for learning. Describe the types of entrepreneurship depending on the number of its participants and forms of ownership of the resources and factors of entrepreneurial activity. Try to independently characterize the concepts of "individual" and "legal entity". What, in your opinion, forms of business are available only to legal entities? List the advantages and disadvantages of individual and collective entrepreneurship. What, in your opinion, is the expediency of state entrepreneurship, what do you see as its meaning?

Manufacturing entrepreneurship

As the name implies, entrepreneurship should be considered production, the basis of which is production, including both material and intellectual, spiritual production. Industrial entrepreneurship is one of the most complex, serious, socially necessary and at the same time difficult types of business. This is partly related to the fact that in the post-Soviet Russian business there is much less attraction to manufacturing entrepreneurship than to other types of business that bring profit faster and easier.

In the views of a number of people, manufacturing entrepreneurship is not associated with business. Such people believe that business is commerce, not production, which, however, they are deeply mistaken. Business is closely connected with production. If there were no production business, the trading business would lose its material, material basis, and only the opportunity to trade in imported goods would remain.

In the center of industrial entrepreneurship is the manufacture, the creation of things, values, goods, understood in the broadest sense of the word. The main defining part of such entrepreneurship is the production of goods, works, information, spiritual, intellectual values, subject to subsequent sale to buyers, consumers. In the conditions of production and entrepreneurial activity, the businessman carrying out it is called upon to directly establish and carry out "production, this is his main function. This does not mean at all that the entrepreneur does everything alone, himself. He can, has and involves his relatives, colleagues for production , hired workers.

In order to manufacture products, goods, an entrepreneur needs working capital in the form of materials from which products are made, and the energy needed to process materials. In addition, production may require semi-finished products, that is, ready-made components that will be used in the manufacture of goods (for example, nails, screws, buttons, handles, soles, electric motors). All these resources are indicated in the figure by the letter M. To obtain the necessary materials, you will have to purchase them from the owners of working capital, paying them money in the amount of Dm, depending on the amount of materials and their price.

Further, for production, fixed assets (OS) are needed in the form of working premises, machines, equipment, tools, instruments. If the entrepreneur does not have them, then they must be purchased or at least rented for a while. For the funds required for production, the OS will have to pay their owners a sum of money Up to, depending on the type and quantity required for the production of fixed assets and their prices. When renting fixed assets, payment will also depend on the period of their use.

Of course, the fixed assets acquired by the entrepreneur serve him for a long time, so the cost of their purchase cannot be considered equal to the entrepreneur's expenses for the production of one batch of goods. On the other hand, the presence of an entrepreneur's own fixed assets should not be perceived as the absence of expenses associated with the use of fixed assets. The expenses of the entrepreneur To, due to the use of fixed assets, are taken equal to the amount of money necessary to compensate for the depreciation of these funds during the production of a given batch of goods or the conduct of a given business operation. Economists call this value the depreciation of fixed assets.

Production requires the involvement of the labor force (PC) by the entrepreneur. Most often, these are employees whose work is subject to payment, depending on the number of employees hired, the amount of wages and the working time during which the business product was produced. The costs of the entrepreneur for wages are indicated in Fig. 2 letter Dr.

These costs should include the wages of the entrepreneur himself. People who are little familiar with economics and business often do not understand why the labor costs of the entrepreneurs themselves are payable and should be included in cash expenses spent on entrepreneurial factors. Sometimes they are included in profit as part of it, called normal profit. Any costs of resources for entrepreneurial activity are included in the costs of production and must be paid to the owner, the owner of the resources, in this case, the entrepreneur spends his labor and must receive payment for this from the proceeds from the sale of goods.

Along with the indicated resource costs in the process of industrial entrepreneurship, there are other costs, in particular, for the acquisition of information, for the storage and transportation of materials and finished products, for the repair of equipment and premises, for communication services, and many others.

Manufacturing entrepreneurship ends with the release of goods T, which is sold by the entrepreneur either directly to the consumer or to trade organizations. As a result, the entrepreneur receives proceeds from the sale of goods Dm, depending on the volume of production, sale and price of the goods at which it is sold.

The task of the entrepreneur is to make the production pay off, that is, the income Dt exceeds the expenses Dm, Do, Dr, additional costs and taxes.

Industrial entrepreneurship is most often associated with the need to create a legally registered enterprise, firm. It requires the availability of land plots, production areas, premises, all those resource factors that were mentioned when considering the scheme of industrial entrepreneurship. The need for such diverse factors, conditions, many of which are difficult to access, serves as a deterrent in the implementation of a manufacturing business in Russia. There are, of course, other circumstances hindering the growth of industrial entrepreneurship, in particular, the lack of internal incentives and the low level of qualifications of novice businessmen, the fear of difficulties, the low prestige of industrial activity, and the availability of more accessible and easier sources of income.

Meanwhile, it is industrial entrepreneurship that is most necessary for all of us today, and tomorrow it is able to ensure stable success, income, and profit for a novice businessman. So, those who gravitate not to one-time success, momentary income, but to a promising, sustainable business should turn their attention to industrial entrepreneurship.

We remind you once again that the manufacturing business is not only the production of industrial and agricultural products for industrial purposes or consumer goods. It is also construction work, transportation cargo and passengers, communication services, utilities and household services, production of information, knowledge, publication of books, magazines, newspapers. In the broad sense of the word, industrial entrepreneurship is the creation of any useful product that consumers need, which has the ability to be sold at a certain price or exchanged for another product.

assignment for learning. What is the meaning of the concept of "production entrepreneurship", do you not see any contradictions in the combination of the words "production" and "business"? Give a verbal description of the scheme of industrial entrepreneurship. Name the resources of industrial entrepreneurship and its factors. What is a product of industrial and entrepreneurial activity? Why is Russia in dire need of industrial entrepreneurship?

commercial entrepreneurship

The production business is closely connected with the business in the sphere of circulation, exchange, and accompanies it. After all, the produced goods must be sold, exchanged for money or other goods. From the history of business development, it can be seen that the business in the field of crafts immediately gave rise to merchant business. This inextricable link can be traced for many centuries. At the same time, production is not always the active side. The trading business, which reveals the demand for goods, stimulates the manufacturing business.

Trade is called entrepreneurship associated with the purchase and sale of goods, barter, commodity-money transactions. Commerce in the narrow sense of the word is trade, and a merchant is a trade worker, a person engaged in trade. But since for a long time trade in our country was practically only state-owned, private or underground traders were considered merchants, in most cases identifying commerce with speculation. The only exception was the sale of goods of own production, say, food on the collective farm market, in which the producer and seller were united in one person.

In connection with the transition to market relations, commerce began to be treated less negatively and suspiciously,” even the very popular newspaper Kommersant appeared. At the same time, the word “commerce” itself and its derivative “commercial activity” acquired a slightly different meaning, began to be interpreted in a broader understanding and presentation, including not only trading itself, but also other types of entrepreneurial activity. Strictly speaking, a merchant is a merchant. But the Civil Code of Russia classifies as commercial any business organization.

concept of business entrepreneurship essentially simpler circuit industrial entrepreneurship due to a smaller number of main factors that affect the trading business in comparison with the production one.

The entrepreneur buys goods T from the owner of the goods, most often from the manufacturer. The product is the main determining factor of business for businessmen. The entrepreneur pays for the purchased goods T to its owner a sum of money Df, depending on the volume of the goods and its price in the sales market. For example, if a merchant purchased a batch of bananas weighing 50 tons at a price of five hundred dollars per ton, then he would have to pay $25,000.

It should be borne in mind that the entrepreneur purchases large quantities of goods at wholesale prices, which are often much lower than the market retail prices, at which the purchased goods are then sold. Let's continue our example. Assuming that when selling at retail, the merchant sells the entire batch at a price of one dollar per kilogram, we conclude that his revenue Dt will be $50,000.

However, it would be a profound mistake to believe that the entrepreneur received 50,000-25,000 = 25,000 dollars of profit from this operation.:

First, we did not take into account the costs of wages of the entrepreneur himself and the hired workers involved by him.

Secondly, it is necessary to take into account the entrepreneurial costs associated with the transportation and storage of goods. Thirdly, you should take into account the cost of rent and maintenance of commercial premises and equipment. If they belong to the entrepreneur, then depreciation is included in the costs. Finally, we must not forget about taxes. So in reality, in the example under consideration, the entrepreneur will receive not 25,000, but obviously, somewhere around 10,000 dollars of profit.

The basic formula of a trade transaction: "goods - money" (for goods money) when selling and "money - goods" (for money goods) when buying. Trade also covers the so-called barter, barter transactions carried out according to the formula: "goods - goods" (for goods - another goods or services).

The formula is pretty simple. However, as can be seen from the commentary on the simplified scheme of commercial entrepreneurship and an equally simplified example, the true picture of such a business is much more complicated than the apparent one.

Commercial entrepreneurship includes the search, purchase of goods of any kind and type, ensuring their safety, transportation, delivery to the outlet, sale of goods and sale, and sometimes after-sales service to the buyer, consumer, for example, home delivery, installation, elimination of defects. Trade includes the documentation of trade transactions.

So that commercial enterprise covers all activities that are directly related to the purchase and sale, the exchange of goods for money, money for goods or goods for goods. Although the basis of commercial entrepreneurship is commodity-money transactions of purchase, sale, exchange, practically the same factors and resources are in effect in commercial entrepreneurship as in industrial entrepreneurship, but on a smaller scale.

Commercial (commercial) entrepreneurship as a type of business is attracted by the obvious hypothetical possibility lying on the surface to sell a product at a price much higher than it was bought and thereby pocket a significant profit. Such a possibility exists, although in reality all this is not as simple as it seems at first! sight, and is achieved by many efforts, worries, anxieties.

In the context of a significant difference in domestic and world prices, as well as prices in different regions of Russia, with the terrible lack of agility of the dying state. trade successful commercial sites, nomadic "shuttle traders" get trading happiness according to the recipe "bought cheaper - sold more expensive." But behind this visible happiness, not everyone is hiding the harsh life of merchants and entrepreneurs that is visible to everyone. Although justice under the new legislation does not prosecute citizens for commercial activities, the conviction that they are profiteers is difficult to avoid. Meanwhile, speculation means making a profit not contrary to the law due to the difference in prices for the same product.

The centers of official trade business are shops, markets, exchanges, sales exhibitions, auctions, trading houses, trading bases, and other trade establishments, including commercial tents. In connection with the privatization of state trade enterprises, the material base of private, group and collective trade enterprises is growing considerably. Extensive opportunities are foreseen to start your business by buying or building, opening a store, and organizing your outlet. But still, the high road of youth is not into commercial entrepreneurship. From the standpoint of future prospects, such a road gives a much greater chance of entrepreneurial success.

assignment for learning. Define the word "trade". What words are closest in meaning to the concepts of "commerce" and "speculator"? Describe the scheme of the trading operation. Describe the resources and factors of commercial entrepreneurship. Explain how profit is generated trading business. What is the relationship between manufacturing and commercial entrepreneurship?

financial entrepreneurship

A special type of trading business is financial entrepreneurship. It should be singled out as an independent form, since the object of sale in this case is a very specific product - money, foreign currency, securities. Naturally, this means not only and not so much the sale and purchase of foreign currency for rubles, although this is also a financial transaction. Financial entrepreneurship extends to a much wider range of operations, covering the whole variety of sale and exchange of money, other types of money, securities for money, foreign currency, securities.

At first glance, the sale of money for money looks strange and even meaningless. But it makes sense if current money is sold in exchange for future money and vice versa, that is, in relation to debt, credit transactions. Although in this case it is more correct to speak not about purely financial, but about financial and credit operations. So financial or financial-credit entrepreneurship means the sale and purchase of some money and securities for others at prices that ensure profit.

The essence of the financial entrepreneurial operation is that the entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for the amount of money Df from the owners of the funds. The acquired cash, Dc, is then sold to buyers for a fee, Dt, in excess of Df, resulting in an entrepreneurial profit.

In the case of credit entrepreneurship, the entrepreneur attracts cash deposits Ds, paying the deposit holders a remuneration in the form of a deposit interest Df along with the subsequent return of the deposit. The attracted money Ds is then issued as a loan to buyers of loans at a credit interest Dt exceeding the deposit one. The difference between the deposit and credit interest serves as a source of profit for creditor entrepreneurs.

Of course, the true picture of financial and credit entrepreneurship, factors financial business, the resources of financial entrepreneurship and the costs of its implementation go far beyond the drawn simplified scheme. The schematic diagram allows only to see the general idea, the general idea of ​​financial and credit entrepreneurship, to see its main participants.

Financial and credit entrepreneurship is one of the most subtle and complex, it has deep historical roots in usury, known since ancient Greece.

In Russia, financial and credit entrepreneurship is going through the initial stage of formation; in the Soviet period, it was practically prohibited and severely punished.

Due to the widespread purchase and sale of shares, bonds, vouchers, the development of credit relations, the expansion of the range of foreign exchange transactions, the emergence of a wide network of commercial banks, and the internal convertibility of the ruble, a significant increase in the activity of financial entrepreneurship in Russia is expected.

Obtaining by enterprises the right to issue securities further expands the possibilities of financial business. If earlier financial and credit entrepreneurship was almost entirely monopolized by the state, now not only commercial banks, enterprises, but also individuals become its participants, the admissibility of citizens to conduct transactions with securities is enshrined in Russian law.

The financial and commercial business is not yet familiar and mastered by the former Soviet people due to the fact that, on the one hand, it was considered criminal, and, on the other hand, it is less understandable to an ordinary citizen than the purchase and sale of goods. Although shadow currency transactions have always existed, some newly-minted rentiers have already learned the art of lending money to each other at high interest rates.

Starting your own financial business is somewhat more difficult than trading, but now every person who gravitates towards this can become a participant in financial and credit entrepreneurship by joining commercial banks, stock exchanges, financial institutions by acquiring and selling securities, investing money in shares.

Monetary and financial business is able to generate income, no less than trade and commercial, but makes higher demands on the knowledge and experience of entrepreneurs, sellers and buyers of funds. The experience of financial entrepreneurship in Russia testifies to the high risk of all participants in this still new and unusual type of business for Russians.

assignment for learning. Explain the essence of financial entrepreneurship. How is financial entrepreneurship different from trading? What gives people the purchase and sale of money. Describe the scheme of the financial transaction. How is financial entrepreneurship related to lending? Describe the relationship of financial entrepreneurship with the securities market and stock exchanges. How does a financial businessman make a profit, at whose expense does it arise?

Mediation

Another type of business is mediation. This rather specific type of business is closely adjacent to others, is an integral part of industrial, commercial, financial entrepreneurship, so it is quite acceptable to talk about mediation in the industrial, commercial, financial and credit sphere.

Mediation as a type of entrepreneurship, business is characterized, first of all, by the fact that the intermediary does not directly produce products, does not trade in goods, currency, securities, does not provide money on credit, but contributes to the implementation of all these operations and the conclusion of relevant transactions. An intermediary most often stands between the manufacturer, seller of goods, on the one hand, and the buyer, consumer, on the other, connecting them into a single chain of business transactions.

Entrepreneur, entering into contact with manufacturers, owners of goods and services needed by consumers, receives from them information about the availability of these goods and the conditions for their sale. For obtaining such information, which is a factor in intermediary business, the entrepreneur pays money Df. It should be noted, however, that since the seller of goods is interested in selling them, it is likely that he will not charge an intermediary for information about his goods.

Having received information from the seller, the intermediary communicates it to the buyer, at the same time ascertaining the intention of the potential buyer to purchase the offered product, that is, receiving counter information. For obtaining such information from the buyer, which is a factor in intermediary business, the buyer has the right to demand money Df from the intermediary. However, since the buyer is interested in purchasing the goods, he is unlikely to demand such a fee.

Further, the entrepreneur informs the seller about the desires and intentions of the buyer. The circle closes. Now both the seller and the buyer have mutual information, information sufficient to conclude a purchase and sale transaction.

If the purchase and sale took place, then the intermediary has the right to receive a monetary reward Dt, both from the seller and from the buyer. However, even if the transaction did not even take place, the intermediary has the right to demand money Dt from both parties for providing information to each party.

At the same time, naturally, the entrepreneur will ask sellers and buyers for information the amount Dt, which is greater than the amount Df, which he himself may have paid for the information. So in this situation, the entrepreneur becomes a merchant, reselling information about the sale and purchase of goods to both interested parties.

In the Russian economic environment mediation is often condemned as unnecessary. The mediator is considered "third wheel". Mediation itself is branded with the shameful word "pimping", although there is nothing reprehensible in pimping. Meanwhile, in the business world one cannot do without intermediaries, they speed up and facilitate not only the processes of buying and selling, but also the economic processes of circulation of goods, services, money in general.

Providing information is legitimately considered a service. From these positions, mediation can be attributed to the business of services. The rendering of a service to two parties interested in it consists in this case in satisfying their mutual desire to make contact, which they cannot, are not able to do without an intermediary.

Usually, an intermediary is a broker, broker, sales agent, or simply a side participant in the transaction, contributing to linking, linking individual links together, connecting persons who are somehow involved in this business transaction.

Intermediary activity is widespread in many areas, an intermediary with equal success is able to connect not only a buyer with a seller, but also a bride with a groom, an employer and an employee, a bribe giver with a bribe taker.

Mediation as a type of business attracts by the fact that it is not necessary to communicate with products, goods, money, currency, but only with people who deal with all these values, possess them directly. The intermediary businessman receives his share of the profit not as a result of his conducting purchase and sale transactions, but because he found and brought together the right people, thereby fulfilling intermediary services. Undoubtedly, the activity of an intermediary is of an auxiliary, auxiliary nature, but it largely contributes to the acceleration and successful conduct of business transactions.

Quite a few try to be intermediaries in business, but not everyone succeeds. It is necessary to have a high level of sociability, to be continuously connected with the channels of information flow, to understand who should or should not be connected with whom, to restore broken connections mobilely. In addition, an intermediary, having connected the two parties, often runs the risk of being “on the sidelines” and being rejected from the transaction. So the common belief that the intermediary receives income "for nothing" should be questioned. Another thing is that the intermediary often presents himself as the main person, based on the fact that he coordinates the transaction to some extent, orchestrates its execution. Therefore, the intermediary often demands the main prize in the form of a high percentage of the total volume of the transaction concluded with his participation. It should not be forgotten that the main actors in business are producers, sellers, buyers of goods and services.

assignment for learning. Mediation is often spoken of as unnecessary and harmful entrepreneurial activity. Is it possible to agree with such an opinion? What role do intermediaries play in business? Describe how the intermediary business fits in with other business activities. Is it right to classify mediation as a service business? Can, in your opinion, an intermediary help increase profits in different types of business? If yes, how? With whom does the intermediary cooperate in the course of a business transaction? Complete the phrase "A mediator is a person standing between ........... and ........."

Insurance business

Life, property, valuables insurance was not considered to be a business in Russia. It is understandable - in the recent Soviet past, only state insurance was recognized. It was universal, coercive or semi-coercive, and therefore had little to do with entrepreneurship.

State compulsory insurance has been preserved even now in the form of social insurance. It is the withdrawal of part of the income of enterprises and citizens in order to create funds on their basis intended to help people who are unable to receive labor income or simply need help. This is, first of all, state pensions and medical insurance, which are not related to business.

Such forms as property insurance, personal life and health insurance and risk and liability insurance are directly related to entrepreneurship. Business deals only with voluntary forms of such insurance. In connection with the transition to market relations in Russia, an insurance market was born, in which special services are bought and sold in the form of insurance protection. It is in this market that the insurance business finds its place.

An entrepreneur acting as a seller of insurance services (insurer) offers to purchase such services personally or through intermediaries of insurance agents. potential buyer(to the insured). The insurance service, which in this case provides an entrepreneurial product, is sold for a fee in the form of a sum of money Dt. In exchange for money Dt, the insurer issues a document to the policyholder, an insurance certificate in the form of an insurance contract, sometimes referred to simply as insurance. The document certifies the right of the buyer of insurance services or his heirs in case of loss of life, health, property by the insured or non-repayment of a loan by debtors to receive from the insurer monetary compensation losses Dk. The provision of an insurance document guaranteeing compensation for losses is the insurance service Y, which the entrepreneur provides to the buyer of this service. An insurance guarantee brings peace, satisfaction and confidence to the soul of the insured. And all this must be paid for by an entrepreneur, who usually acts in the guise of an insurance company, firm, society.

Three types of insurance are best known: life and health, property, and liability.

When insuring life and health, the insurer undertakes to give the insured a certain amount depending on the loss of health caused by an accident. In case of loss of life, the amount specified in the contract goes to the heirs of the insured.

When insuring property, its evaluation is carried out and the share of compensation for the value of lost property (from, say, fire, accident or car theft) is established in the insurance contract, depending on the damage caused.

Liability insurance refers to debt insurance, that is, the liability of debtors. Assume that a bank has granted a loan to a borrower. There is a risk that the borrower will turn out to be an irresponsible person and will not repay the loan in set time will not pay interest on the loan. In order to insure against this case, the bank concludes an agreement with the insurance company, which establishes the conditions for compensation for losses in connection with non-repayment of loans.

Insurer entrepreneurs are well aware that the insurance premiums Dt paid by the insured must obviously exceed the amounts Dk spent by the insurer to compensate for damage. Otherwise, the entrepreneur will not receive any profit. The whole calculation in the insurance business is that the probability of accidents, injuries, fires, accidents, thefts is relatively small. So the majority of insurers will not have grounds for receiving compensation for losses, for them Dk = 0. The money Dt paid by these insurers is completely transferred to the entrepreneur and is not returned. This money is also used for insurance compensation damage to those who suffered and as a source of profit for the entrepreneur. In addition, insurance companies are doing everything possible to minimize the amounts allocated by them to compensate for the damage suffered by policyholders.

assignment for learning. Explain the role and importance of insurance, insurance activities. Name the main objects of insurance. On what basis can insurance activity be called entrepreneurial? Explain how entrepreneurs insurers make a profit, at whose expense it arises. Does the insurance company take risks?

On the combination of different types of entrepreneurship

All types of entrepreneurship are interconnected in a very close way, so that, being engaged in one type, involuntarily or out of interest, one has to touch others to some extent. After all, the production enterprise is usually followed by the commercial one, because it is necessary to sell or exchange the produced goods. Production and sale are associated with financial transactions, they require money, so that production and trade enterprises are closely related to financial ones. Sometimes, even in one entrepreneur, a production worker, a merchant, and a financier are combined, intertwined. All types of business are connected and permeate each other.

Intermediary entrepreneurship stands somewhat apart in the sense that although it is woven into all other types of entrepreneurship, the intermediary itself usually does not act simultaneously in the form of a businessman, manufacturer, trader, financier, but mediates between them, acting as a link. However, both intermediary and insurance business may well be called production and provision of services.

Whatever the type of entrepreneurship, it must contain elements of innovation, creativity, the entrepreneur's own style, and the search for individual approaches. In any type of activity, a businessman is looking for such a combination of factors and methods of action, which is designed to bring the best result, give a significant effect. In order to find the necessary combination, the entrepreneur must have the freedom to search and economic maneuvering, and at the same time to know and understand the features different types business, the possibility of their connection within a single operation.

Most often, an active entrepreneur tends to bring originality to certain types of business, combining them with each other in a non-trivial, original way. By doing so, the entrepreneur is able to combine production, trade, financial affairs, mediation, insurance, due to which new integrated, complex types of business arise.

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The whole variety of entrepreneurial activity can be classified according to various criteria: type of activity, forms of ownership, number of owners, organizational-legal and organizational-economic forms, the degree of use of hired labor, etc. Let's consider some of them.

Since any business is to some extent connected with the main phases of the reproduction cycle - the production of products and services, the exchange and distribution of goods, their consumption, the following types of entrepreneurial activity can be distinguished: industrial, commercial, financial entrepreneurship. All of these types can function separately or together.

In addition, in recent decades, in all economically developed countries of the world, including Russia, such independent view entrepreneurship as advisory (consulting).

At the same time, each of these types of entrepreneurship is divided into a number of subspecies. They are shown in fig. 1.1.

Rice. 1.1.

What type of entrepreneurial activity by type of activity has received the greatest development in Russia and why?

The basis of industrial entrepreneurship is production - material and intellectual. This is one of the most complex activities aimed at creating things, values, goods, any useful product that consumers need and can be sold at a certain price or exchanged for another product.

Industrial entrepreneurship is the production of goods, construction work, transportation of goods and passengers, communication services, utilities and household services, information production, training, printed matter, etc. The choice of the type of business involves studying the business environment in terms of how much manufactured products ( goods, services) are necessary for a potential consumer, i.e. marketing is designed to adapt production to market requirements.

Thus, the main area of ​​activity of this type of entrepreneurship is the production of tangible and intangible benefits, carried out at the expense of own or borrowed funds under its own property responsibility and at its own risk. At the end of the twentieth century. in Russia, during the transition to a market economy, it was this area of ​​activity that underwent the greatest negative changes: economic ties broke up, material and technical support was disrupted, sales of products fell sharply, and financial position enterprises.

The scheme of industrial entrepreneurship is as follows: after studying and analyzing the market, the entrepreneur acquires or rents fixed assets - premises and equipment; purchases working capital - materials and components; attracts labor force, organizes management. As a result, the manufactured goods are sold by the entrepreneur either directly to the consumer or to a reseller. The task of the entrepreneur is to ensure that production pays off, income exceeds expenses, including taxes.

Thus, the entrepreneur is interested in the fact that all the products produced by him were sold. Both shipped (released), actually paid for products (goods, services), and products for which payment has not yet been received on the company's settlement account or on account of which bills of exchange have been received can be considered sold. In order to reduce the risk of bankruptcy, the entrepreneur must enter into transactions for the supply of the manufactured product before the start of its production on a contractual basis. In the context of the emergence of newer goods on the market, it is important that they do not stale, and that financial resources are invested again in the business, that is, the entrepreneur should strive to accelerate the turnover of money.

What, in your opinion, hinders the development of industrial entrepreneurship in Russia?

Why can the shipped (released) products, the payment for which has not yet been received on the settlement account of the enterprise, be considered sold?

The field of activity of commercial entrepreneurship is commodity exchanges and trading enterprises. This type of business includes operations and transactions for the purchase and sale of goods and services. The general scheme of commercial entrepreneurship is similar to the scheme of production and entrepreneurial activity, but in contrast to it, instead of acquiring material resources for production, a finished product is purchased, which is subsequently sold to consumers.

A commodity exchange is a kind of wholesale commodity market without a preliminary inspection by the buyer of samples and pre-established minimum lots of goods. On the commodity exchange, commercial intermediaries and their employees voluntarily unite to conduct trading operations according to jointly developed and observed rules.

During the transition to a market economy, commercial entrepreneurship was predominantly individual entrepreneurs. Since commercial entrepreneurship can be quickly repaid, this field of activity first of all began to develop rapidly after the fall of the socialist system. Many energetic, enterprising people directed their efforts there. Often among them were those who were previously referred to as representatives of the so-called shadow economy. At present, along with small and medium-sized businesses, large trading enterprises are developing. There are many wholesalers and retailers retail chains whose enterprises are located in different cities Russia.

What retail chains do you know? List the titles.

Commercial activity provides the entrepreneur with a fairly high profit (according to Forbes magazine, the owners of the Eldorado, Kopeika, Magnit and some other retail chains in 2006 were among the ten richest people in Russia). If production activity provides, as a rule, 10-12% of the profitability of an enterprise, firm, then commercial activity - 20-30%, and often even higher.

The sphere of activity of financial (or financial and credit) entrepreneurship is circulation, exchange of values. Financial activity penetrates both production and commercial activities, but it can also be independent: banking, insurance, etc. A financial transaction does not imply such a high rate of return as previous types of entrepreneurial activity: this value can be 5-10%.

In the market of money, currency and securities, commercial banks, stock exchanges, financial institutions, enterprises, organizations and individuals - entrepreneurs act as participants. The financial market is a market for short, medium and long-term loans, investments, deposits, securities, it includes the capital market (medium and long-term loans, securities) and the money market (short-term loans, securities, etc.) .

Financial entrepreneurship can also be considered a kind of commercial entrepreneurship, the object of sale of which is money, currency, securities (stocks, bonds, bills, vouchers). There is a sale of some money for others in a direct or indirect form. 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 in this type of business begins with the analysis of monetary and financial markets and marketing activities.

There are the following forms of financial entrepreneurship:

• issue of securities (an entrepreneur sells his own shares, bonds, bank notes, commercial securities under certain conditions and obligations as a "financial product");
• the purchase of securities by the entrepreneur himself for a certain amount, and then selling them to another buyer for a large amount;
• active transaction - placement of one's assets (term and unlimited; return to one or another company of securities for storage, money to a current account);
• "commodity versus futures" transaction - a futures contract is transferred by the buyer to the seller simultaneously with the transfer of title to the real product from the seller to the buyer;
• arbitrage transaction - the simultaneous purchase and sale of the same or similar securities to make a profit due to the difference in rates in exchange centers with a relatively low degree of risk;
• bank note transaction - the sale of cash for non-cash for a certain commission fee;
• other types of transactions: exchange, exchange closing, exchange cash, exchange contact, exchange with credit.

Financial entrepreneurship implies the availability of reliable information and the provision of computer and organizational equipment. When conducting financial and credit transactions, the entrepreneur provides the consumer with his money, currency, securities on credit, and through certain time receives a higher amount by a certain percentage.

In recent years, such a promising form as advisory (consulting) entrepreneurship has been increasingly developed in Russia. It has many directions (see Figure 1.1). Comparing the level of its development in our country and in other developed countries, we can conclude that in the coming years, consulting will have to develop rapidly.

According to the definition of the European Federation of Associations of Economic and Management Consultants, consulting is the provision of independent advice and assistance on management issues, including the identification and evaluation of problems and / or opportunities, the recommendation of appropriate measures and assistance in their implementation.

Small and medium-sized enterprises, due to their limited capacity, rarely seek the services of consultants. Basically, they need advice from auditors, marketers and advice in the field of tax savings. Issues of enterprise development strategy, optimization of its organizational management structure are more interested in large industrial and commercial enterprises.

What, in your opinion, hinders the development of consulting business in Russia?

Types of entrepreneurship by number of owners

According to the number of owners, entrepreneurial activity can be individual and collective. In a sole proprietorship, property is owned by one to an individual. Collective property belongs simultaneously to several entities with the definition of the shares of each of them (share ownership) or without the definition of shares (joint ownership). Possession, use and disposal of property in collective ownership shall be carried out by agreement of all owners.

What are the advantages and disadvantages of individual and collective ownership?

Organizational-legal and organizational-economic forms of entrepreneurship

Forms of entrepreneurship, in turn, can be divided into organizational-legal and organizational-economic. Among the organizational and legal forms are partnerships, societies, cooperatives, the features of which were discussed above.

What organizational and legal forms of entrepreneurial activity are most widespread in Russia and why?

The main organizational and economic forms of entrepreneurship include: concerns, associations, consortiums, syndicates, cartels, financial and industrial groups.

The concern is a diversified joint-stock company controlling enterprises through a participation system. The concern acquires a controlling stake in various companies, often located in other countries. Such companies are subsidiaries of the group.

Association - a form of voluntary association of economically independent enterprises, organizations that can simultaneously be included in other entities. The association, as a rule, includes enterprises and organizations of the same specialization, located in a certain territory. The main goal of creating associations is to jointly solve scientific, technical, industrial, economic, social and other problems.

A consortium is an association of entrepreneurs for the purpose of jointly conducting a financial transaction (for example, making significant investments in a large industrial project). Such an association has the opportunity to invest in a large-scale project, while the risk arising from large investments is significantly reduced, since the responsibility is decomposed into many participants. Under the conditions of the scientific and technological revolution, consortiums arise in new industries or at the junction of various industries and provide for joint scientific research.

A syndicate is an association of sales of products by entrepreneurs of the same industry in order to eliminate excessive competition between them.

A cartel is an agreement between enterprises of the same industry on prices for products, services, on the division of sales markets, shares in the total volume of production, etc.

Financial and industrial groups (FIGs) serve as a new organizational and economic form of entrepreneurship. They represent a combination of industrial, banking, insurance and commercial capital, as well as the intellectual potential of enterprises and organizations.

What organizational and economic forms of entrepreneurial activity are most widespread in Russia and why?

Will entrepreneurs form a consortium voluntarily or forcibly? Why?

What is the purpose of associations?

Why are the formation and activities of consortiums, syndicates and cartels strictly regulated by antitrust laws?

Currently, there are a huge number of types and forms of activity that any potential entrepreneur can begin to engage in. However, at first, the choice of a form of entrepreneurial activity may cause some difficulties, because the classification is made according to various principles: depending on the form of ownership, on the number of founders and on many other indicators.

Therefore, in order to simplify the choice for future entrepreneurs, all types of entrepreneurial activity, depending on the target orientation and content, are usually combined into several main groups.
Principal business activities or groups:

1. Commercial (trade) type of activity. This form of entrepreneurship involves work in the sphere of circulation, that is, there is a certain exchange or sale of products, services or goods between the seller (entrepreneur) and his buyers (consumers). In this case, the businessman assumes the role of a merchant who offers his customers certain goods or services in exchange for money or other goods (services). In Russia, online commerce is now gaining momentum.

2. Entrepreneurship in the sphere of production. The main principle of this type of activity is the production (manufacturing) of various types of material goods (products or goods) or the provision of a number of services to the population. Thus, the businessman is independently engaged in production for the purpose of subsequent sale of the released goods to consumers, other organizations or buyers.

3. One of the most complex types of entrepreneurial activity is considered to be financial entrepreneurship. This business directly related to money and credits. The objects for sale and purchase are always currency, national money, bonds, shares and other securities that can be sold by an entrepreneur or provided on credit to another party - an interested person, that is, a buyer. The main goal of an entrepreneur is to buy an asset (currency or securities) cheaper, in order to resell it later at a higher price.

4. Also, entrepreneurship can be intermediary, that is, when a businessman is not engaged in independent production or the sale of goods, he is only an intermediary in the process of commodity-financial relations. Simply put, a businessman simply represents all the interests of a buyer or manufacturer, but he himself is not one. The basic principle is that the entrepreneur should be able to unite all parties interested in the successful outcome of the transaction.

5. The insurance type of entrepreneurial activity implies that the businessman, in strict accordance with applicable law and on the basis of a written contract, undertakes to pay compensation to the insured person at the time of occurrence insured event. That is, a businessman who deals with insurance receives from his client fixed size insurance premium, and the payment of compensation to the insured person is made only in the event of the occurrence of the circumstances specified in the contract.

What is the UTII business activity code for?

Each entrepreneur, carrying out his activities, is subject to mandatory taxation. However, these questions, especially for start-up entrepreneurs, can only cause misunderstanding.

If to speak plain language- UTII (decoding - Single tax on Temporary Income) is a special taxation of certain forms of entrepreneurial activity (and not the entrepreneurs themselves!). All types of activities that are in UTII can be identified by a special UTII classification code.

This code is necessary in order to correctly distinguish between all existing forms economic activities carried out by entrepreneurs, as well as to ensure that the tax authorities can clearly keep records of the numerous entrepreneurs and the activities they carry out.
UTII can be used by those entrepreneurs who are engaged in their business in accordance with a certain list of activities that have their own personal code. At the same time, if a businessman is engaged in more than one type of activity that falls under the UTII code, he indicates several corresponding codes in the declaration at once.

There are twenty-one codes in total, each corresponding to a specific type of service. These codes are classified from 01 to 21, while each of them displays not only physical indicators, but also the basic amount of profitability.
Codes for the type of entrepreneurial activity UTII:

And INTO UTII codes do not change with reptiles then? Those that are written here work or have others already introduced them?

Depending on the content and direction of entrepreneurial activity, the object of capital investment and obtaining specific results, in connection with entrepreneurial activity with the main stages of the reproduction process, the following types of small enterprises are distinguished:

• - production;
• - commercial and trade;
• - financial and credit;
• - intermediary;
• - insurance.

Manufacturing business:

Entrepreneurship is called production if an entrepreneur, using tools and objects of labor, produces products, goods, services, works, information, spiritual values ​​for subsequent sale to consumers, buyers, trade organizations.

A manufacturing enterprise can produce industrial, agricultural products, industrial and technical purposes, consumer goods, carry out construction work, transport goods and passengers, provide utility and household services, communication services, publish magazines, newspapers, and so on. In the broad sense of the word, industrial entrepreneurship is the creation of any useful product that consumers need, with the ability to be sold or exchanged for other goods.

It is industrial entrepreneurship that the consumer needs: it will be able to ensure stable success for a novice businessman.

Commercial (trade) entrepreneurship.

The manufacturing business is closely related to the circulation business. After all, the produced goods must be sold or exchanged for other goods. Commercial and commercial entrepreneurship is developing at a high pace, as the main second type of Russian small business.

The principle of organizing commercial entrepreneurship differs from industrial entrepreneurship, since the entrepreneur acts directly as a merchant, merchant, selling finished goods purchased by him from other persons to the consumer. A feature of commercial entrepreneurship is direct economic ties with wholesale and retail consumers of goods, works, services.

Commercial entrepreneurship covers all activities that are directly related to the exchange of goods for money, money for goods or goods for goods. Although the basis of commercial entrepreneurship is commodity-money transactions of sale and purchase, it involves the same factors and resources as in industrial entrepreneurship, but on a smaller scale.

The sphere of commercial entrepreneurship - shops, markets, stock exchanges, sales exhibitions, auctions, trading houses, trading bases, and other trade establishments. In connection with the privatization of state trading enterprises, the material base of personal and commercial entrepreneurship has increased significantly. Extensive opportunities arose to start a commercial business by buying out or building a store, organizing your own outlet.

Financial and credit entrepreneurship.

Financial entrepreneurship is a special form of commercial entrepreneurship in which currency values, national money (Russian ruble) and securities (shares, bonds, etc.) What is important is not so much the sale and purchase of foreign currency for rubles, although this is also a financial transaction, but an unforeseen range of operations covering the whole variety of sale and exchange of money, other types of money, securities for other money, foreign currency, securities.

The essence of a financial entrepreneurial transaction is that the entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for a certain amount of money from the owner of the funds. The money purchased is then sold to buyers for a fee in excess of the amount of money originally spent on the purchase of the money, resulting in an entrepreneurial profit.

Mediation business.

Mediation is called entrepreneurship, in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary, a link in the process of commodity exchange, in commodity-money transactions.

An intermediary is a person (legal or natural) representing the interests of a producer or consumer, but who are not themselves such. Intermediaries can conduct entrepreneurial activities independently or act on the market on behalf of producers or consumers. Wholesale supply and marketing organizations, brokers, dealers, distributors, stock exchanges, to some extent commercial banks and other credit organizations act as intermediary business organizations on the market. Intermediary entrepreneurial activity is risky, therefore, the intermediary entrepreneur sets the price level in the contract, taking into account the degree of risk in the implementation of intermediary operations. The main task and subject of entrepreneurial activity of an intermediary is to connect two parties interested in a mutual transaction. It can be argued that mediation consists in providing services to each of these parties. For the provision of such services, the entrepreneur receives income, profit.

Insurance business.

Insurance entrepreneurship consists in the fact that the entrepreneur, in accordance with the law and the contract, guarantees the insured compensation for damage as a result of an unforeseen disaster, the loss of property, valuables, health, life and other types of losses for a certain fee when concluding an insurance contract. Insurance consists in the fact that the entrepreneur receives an insurance premium, paying insurance only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.

Insurance business is the most risky activity. At the same time, the organization of insurance business activities provides a certain guarantee to policyholders (organizations, enterprises, individuals) to receive certain compensation in the event of a risk in their activities, which is one of the conditions for the development of civilized entrepreneurship in the country.

Small businesses can also be divided into:

1) organizational-legal and organizational-economic forms.

According to the organizational and legal forms of entrepreneurship, they are divided into partnerships, societies, cooperatives.

• 2) forms of ownership (small enterprises can be private, state, municipal, and also be owned by public associations (organizations).
• 3) the number of owners (according to the number of owners, entrepreneurial activity can be individual and collective). In case of individual entrepreneurship, the property belongs to one individual, and in case of collective entrepreneurship, it belongs simultaneously to several entities with the definition of the share of each of them - shared ownership or without determining the shares - joint ownership.
• 4) type or purpose (by type or purpose, small business activities can be industrial, commercial, financial, advisory consulting). All these species can exist both separately and together. Most often, division by type or purpose is used. The most basic types of small business are manufacturing activities, commercial activities and financial activities.

All types of small businesses are quite common in almost all areas of activity.

Entrepreneurship is an extremely diverse type of economic activity, common in all sectors of the economy. Since any business is to some extent connected with the main phases of the reproduction cycle - the production of products and services, the exchange and distribution of goods, their consumption - the following types of entrepreneurial activity can be distinguished: industrial, commercial and financial and credit entrepreneurship.

Industrial entrepreneurship is the most important, defining, leading type of entrepreneurial activity, the purpose of which is to create things, values, benefits, any useful product that consumers need and can be sold at a certain price or exchanged for another product. Industrial entrepreneurship includes the production of goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, training, and publication of printed materials. The scheme of industrial entrepreneurship is implemented as follows: an entrepreneur acquires or leases fixed assets - premises and equipment, purchases working capital - materials and components, attracts labor, acquires an information resource. As a result, the released product is sold by the entrepreneur either directly to the consumer or to a reseller. The goal of the entrepreneur is to ensure that production pays off, income exceeds expenses.

Commercial entrepreneurship is an activity related to the exchange, distribution and consumption of goods and services. Its essence is commodity-money and trade-exchange operations. Commercial entrepreneurship differs from industrial entrepreneurship in that it does not provide for the need to provide production resources associated with the production of products, since a commercial entrepreneur acquires material resources in the form of a finished product with its subsequent sale to the consumer. It covers all activities that are directly related to the exchange of goods for money, money for goods or goods for goods.

Financial entrepreneurship is a special form of commercial entrepreneurship, the essence of which is that the entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for a certain amount of money from the owner of the funds. The money purchased is then sold to buyers for a fee in excess of the amount of money originally spent on the purchase of the money, resulting in an entrepreneurial profit.

Insurance business is a special form of financial and credit business. It lies in the fact that the entrepreneur, in accordance with the law and the contract, guarantees the insured compensation for damage as a result of an unforeseen disaster, the loss of property, valuables, health, life and other types of losses for a certain fee when concluding an insurance contract. Insurance consists in the fact that the entrepreneur receives an insurance premium, paying insurance only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.

Enterprises have the right to combine production, scientific, commercial and other types of activities on a voluntary basis, if this does not contradict the antimonopoly legislation of Ukraine. Enterprises can be combined in the following forms:

associations are contractual associations created for the purpose of constant coordination of economic activities. The Association has no right to interfere in the production and commercial activities of any of its members;

corporations - contractual associations created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of certain powers of centralized regulation of the activities of each of the participants;

consortia - temporary statutory associations of industrial and banking capital to achieve a common goal;

concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete financial dependence on one or a group of entrepreneurs;

other associations on territorial and other principles.

Business companies are enterprises, institutions, organizations created on the basis of an agreement between legal entities and citizens by combining their property and entrepreneurial activities for the purpose of making a profit.

Business companies include: joint-stock companies, limited liability companies, additional liability companies, full companies, limited companies. Companies are legal entities, they can engage in any entrepreneurial activity that does not contradict the legislation of Ukraine.

A joint-stock company is a business company that has an authorized capital divided into a certain number of shares of the same face value, and is liable for obligations only with the property of the company, and shareholders bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own.

A limited liability company is a business company that has an authorized capital divided into shares, the amount of which is determined by the constituent documents, and is liable for its obligations only with its property. Members of the company who have paid their contributions in full bear the risk of losses associated with the activities of the company within the limits of their contributions.

An additional liability company is a business company, the authorized capital of which is divided into shares determined by the constituent documents of the size and which is liable for its obligations with its own property, and in case of its insufficiency, the participants in this company bear additional joint and several liability in the same multiple of the contribution determined by the constituent documents any of the participants.

A general company is a business company, all participants of which, in accordance with the agreement concluded between them, carry out entrepreneurial activities on behalf of the company and bear additional joint and several liability for the obligations of the company with all their property.

A limited partnership is a business partnership in which one or more participants carry out entrepreneurial activities on behalf of the partnership and bear additional joint and several liability for its obligations with all their property.

In accordance with the Classification of types of economic activity, there are business entities that carry out activities in the field of industry, agriculture, construction, trade, transport, hotels and restaurants, public administration, education, healthcare, as well as those involved in real estate transactions, financial activities, providing public and personal services.

Any entrepreneurial activity is carried out in certain organizational forms. Moreover, the choice of the form of organization of entrepreneurial activity is determined by the field of activity, funds, advantages and disadvantages of the corresponding forms of enterprises, personal preferences. All the variety of business entities is a manifestation of the specific differences in the three organizational forms of business: individual, partnership and corporation.

Also, the criterion for classifying entrepreneurship is the degree of concentration: (size of business entities) large, medium, small, micro-enterprises. They are determined by the following features: the volume of products sold and the number of employees.

The formation of a market management system in Ukraine is associated with the growth of entrepreneurial activity in all sectors of the economy. Entrepreneurship, no doubt, plays a decisive role in the implementation of the tasks of the reformation period. The economy of the country is represented by a system of enterprises, which are defined as large, medium and small. Big business, as a rule, determines the economic and technical power of the country. For the purpose of self-preservation and development, it is attracted to integration, absorbing or controlling smaller partners, on the one hand, and uniting in international structures, partially losing its independence, on the other. At the same time, big business often becomes a tool for the expansion of international business structures in the domestic market of the country.

Medium business largely depends on the domestic economic situation and competes both within its own group and with large domestic and foreign capital. Medium business is interested in protection in the domestic market by pursuing a protectionist state economic policy. Medium business entrepreneurs are more closely aligned with the national interest.

Small business is a numerous layer of small proprietors who, by their mass nature, largely determine the socio-economic face of the country. This sector forms an extensive network of enterprises operating mainly for the mass consumer of goods and services. The small size of small enterprises, their technological, production and management policies make it possible to respond sensitively to changes in market conditions.

The small business sector is an integral, objectively necessary element of any developed economic system, since, together with the small size of small enterprises, their technological, production and management flexibility, this sector can sensitively and timely respond to changing market conditions. The role and place of small business in the national economy is best revealed in its inherent functions:

invaluable contribution of small business to the formation of a competitive environment. In a free market economy, competition is a reflection of competition between business entities, when their independent activity effectively limits the ability of each of them to influence the general conditions for the circulation of goods in a given market, and also stimulates the production of those goods that the consumer needs;

small business makes a significant contribution to solving employment problems. This function is manifested in the ability of this sector of the market economy to create new jobs and absorb excess labor during cyclical downturns and structural shifts in the economy;

the functioning of small business is not isolated; interacting with large and medium enterprises, with the public sector, it is an integral structural element of the modern market economic system. The role and functions of small business in terms of general economic positions are not only that it is one of the most important factors in the economic development of society, which is based on market methods of management. Its important function is to contribute to the socio-political stabilization of society, that is, it opens up scope for a free choice of ways and methods of work in the interests of society and ensuring the well-being of citizens.

The great practical importance of the development and support of entrepreneurial activity is increasingly recognized today, so it is necessary to develop various organizational forms and strategic management systems that ensure the readiness of organizations (firms, companies) to use new opportunities for the development of this activity. Entrepreneurial experience is especially important for large, diversified companies, as well as companies operating in the most dynamic economic activities, so an entrepreneurship development strategy should include the creation and support of the encouragement of entrepreneurial initiative.

Entrepreneurial activity is classified according to various criteria: by type or purpose of activity, forms of ownership, number of owners, organizational-legal and organizational-economic forms, the degree of use of hired labor, etc.

By type or purpose entrepreneurial activity is divided into production, commercial, financial, advisory, etc. (Fig. 1.1).

AT industrial business activity includes the production of goods and services, the creation of certain spiritual values.

Rice. 1.1. Types of entrepreneurial activity

financial entrepreneurial activity includes circulation, exchange value. Its peculiarity lies in the fact that it penetrates into industrial and commercial activities, although it can be independent, for example, banking, insurance, etc.

In foreign practice, as well as in Russian, a paid consultation consultative entrepreneurship management was called consulting. According to the definition of the European Federation of Associations of Economic and Management Consultants, management consulting is the provision of independent advice and assistance on management issues, including the identification and assessment of problems and / or opportunities, the recommendation of appropriate measures and assistance in their implementation. Consulting services can be very diverse: general management, administration, financial management, personnel management, marketing, production, etc.

By type of ownership the property of an enterprise may be private, state, or owned by public associations.

By number of owners Entrepreneurial activity can be individual and collective.

in number organizational and legal forms are included partnerships , societies, cooperatives, unitary state and municipal enterprises, private and individual enterprises.

To the main organizational and economic forms entrepreneurial activities include concerns, associations, consortia , trusts , syndicates , cartels , financial and industrial groups (FIGs).

1.3. Organizational and legal forms

Organizational and legal form of the enterprise- this is a complex of legal and legal, economic norms that determine the nature, conditions, methods of forming relations between the owners of the enterprise, as well as between the enterprise and other economic entities external to it and public authorities.

The legislation of the Russian Federation, in particular business law, allows the existence of the following organizational and legal forms of enterprises:

 state;

 municipal;

 individual (family);

 private;

 general partnerships;

 faith partnerships;

 limited liability companies (LLC);

 companies with additional liability (ALC);

 joint-stock companies.

Enterprises can voluntarily unite on a contractual basis into concerns, consortiums, corporations, business associations, firms and other types of integrative forms.

There are differences between the actual enterprise as a business entity and its organizational and legal form. For example, in one enterprise, different companies can be combined as its participants, and vice versa, several independent enterprises can be connected within the same legal form.

An enterprise may not have the status of a legal entity, that is, it is not an independent subject of law separate from its owner. As a result, in case of an emergency (the occurrence of unpaid debts and bankruptcy), the owners of such an enterprise are responsible not only for the property of the enterprise, but also for all personal property.

Enterprises with the status of a legal entity have separate property and their liability does not extend to the personal property of owners. It applies only to the property of the enterprise and all other funds having a monetary value.

Another difference between different legal forms is that they lead to different degrees of separation of enterprises from their owners.

State considered enterprises in which the means of production are in state ownership, or rather at the disposal of state bodies that carry out state planned orders.

Close to state and municipal enterprises controlled by the municipalities.

In a market economy, enterprises that use collective forms of ownership of the means of production are represented by mixed public-private and collective-private enterprises.

The simplest form of enterprise is individual or family company. Usually it represents the property of one person or the common shared property of family members. The source of the formation of such an enterprise is most often its own property, income of a citizen and his family, accumulated, inherited capital. Private enterprise its own name is assigned with an indication of the organizational and legal form and the name of the owner.

Widespread in the 20th century. received such legal form like a partnership. Partnership- this is commercial organization with capital divided into shares (contributions) of participants in the partnership.

Partnerships can be created in the form of a general partnership and partnership "on faith" (limited partnership), and companies can be created in the form of a joint-stock company, a limited liability company or an additional liability company.

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

General partnership- this is an association of several citizens, legal entities for conducting a joint economy on the basis of an agreement concluded between them, that is, a contractual form of cooperation. The investors of a general partnership bear full subsidiary liability with their property for the obligations of the partnership. It is a common shared property, owned by all participants on a share basis.

A general partnership has a corporate name, under which it is entered in the register of owners. It has the right to enter into contractual relations with other objects of economic activity, assumes and fulfills certain obligations, interacts, if necessary, with state bodies. Members of general partnerships directly participate in the management of activities and property.

Faith partnership- this is an association of several citizens and (or) legal entities on the basis of an agreement between them for the purpose of conducting joint economic activities. He is often called limited.

The fundamental difference between a limited partnership and a full one is that only a part of its members, called full members (complimentaries), is fully jointly and severally liable for the obligations of the partnership with all their property. The other part in the form of members-contributors (limited partners) bears limited liability and is liable for obligations only by its share contribution to the company, hence the name - mixed, since two legal forms are combined in such a partnership.

A mixed partnership may be attractive as a union of two categories of persons. Some of them are financially poor carriers of promising ideas, not afraid of responsibility and risk, ready to put their property at stake in the name of a promising idea. Others  rich, free money , not gravitating towards entrepreneurial troubles, but ready to invest in a profitable business. The former become full members of a mixed society and put their ideas and abilities into practice, while the latter act as contributors subsidizing the common cause.

Company with additional liability a company founded by one or more persons is recognized, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants in such a company bear subsidiary liability for its obligations with their property in the same multiple for all of the value of their contributions, determined by the founding documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the constituent documents of the company.

current state Russian economy, perhaps most consistent with the trend towards the widespread creation of enterprises in the form of LLC. In accordance with the legislation of the Russian Federation, such companies are adequate to JSCs of a closed type.

Limited Liability Company(Closed Joint Stock Company  CJSC)  is an association of citizens and legal entities for the purpose of carrying out economic joint activities through the initial formation of an authorized fund only at the expense of contributions (shares) of the founders, who form the company. A limited liability company is a legal entity, acts in accordance with the charter and regulations adopted by its participants, has its own name with the obligatory indication of the organizational and legal form in it.

If there are legal entities among the founders - participants of the company, they retain their independence and the rights of legal entities.

The property of a limited liability company is the collective shared property of the participants. Participation in the property of this company and the size of the share contribution can be certified by a certificate, a certificate. The distribution of net profit between the participants of the company is usually carried out in proportions corresponding to the share of the participant in the authorized capital of the company.

Close to LLC in essence and meaning, the organizational and legal form is a closed joint-stock company.

joint-stock a company is recognized, the authorized capital of which is divided into a certain number of shares; JSC participants (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares.

Closed Joint Stock Company a joint-stock company is recognized, the shares of which are distributed only among its founders or other predetermined circle of persons. Such a company does not conduct an open subscription for shares issued by it. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by other shareholders of this company.

The number of participants in a CJSC must not exceed the number established by Federal Law No. 208-FZ of December 26, 1995 "On Joint Stock Companies" (as amended on June 13, 1996, May 24, 1999, August 7, 2001). Otherwise, it is subject to transformation into an open joint-stock company (OJSC), and after this period - liquidation in court, if the number of participants does not decrease to the limit established by law.

A joint-stock company whose members may alienate their shares without the consent of other shareholders is recognized open joint stock company.

The main, structure-forming feature of such a society is that its property is formed through an open, free sale of shares. In exchange for their contribution to the authorized capital of the company, the shareholders of the OJSC, who are its founders, are issued, and other shareholders are sold at face value, securities - shares, indicating that their owner is one of the owners of the company.

Both large and medium-sized enterprises can exist in the form of an open joint-stock company. The creation of a JSC usually involves the involvement of a significant number of participants.

An open joint stock company can be created by transforming an LLC, for this it is necessary to “open” a closed company.

By analogy with a CJSC, the shareholders of an OJSC are liable for its obligations, incur possible losses, and risk only within the face value of their block of shares, i.e., there is limited liability of members of the JSC.

The joint-stock company is the sole sovereign owner of the property complex belonging to it, i.e., tangible and informational, intellectual values.

Shareholders are only owners valuable papers , which give them the right to receive a certain share of the company's income in the form of interest, called dividends. In the event of termination of the company's activities, they also have the right to count on the liquidation quota, that is, part of the value of the property being sold.

Thus, the objects of property rights of shareholders and JSCs do not coincide. The shareholder has the right to dispose only of his share as a security. The property is managed only by the society represented by its representative bodies of management.

The shareholder is able to influence the use of the property complex of the company and its activities in general, participating in the management. Such a right is exercised primarily due to the fact that an ordinary (non-preferred) share provides an opportunity at shareholders' meetings to vote for certain decisions, to elect a board. At the same time, the principle “one share  one vote” is implemented. Consequently, it is possible to have a significant impact on the course of events in a JSC only if you have a solid block of shares, preferably a controlling one.

The composition of the members of the OJSC may change due to the free sale and purchase of shares. At the same time, the transfer by participants (founders) of their share of shareholding to participants in the same company or to third parties is carried out with the consent of the other participants.

Cooperatives do not represent any special organizational and legal form of enterprises that is fundamentally different from those mentioned earlier. In their essence and established organizational and legal basis, they are closest to limited liability companies.

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

Members of a production cooperative bear subsidiary liability for its obligations in the amount and in the manner prescribed by Federal Law No. 41-FZ of May 8, 1996 “On Production Cooperatives” (as amended on May 14, 2001) and the charter of the cooperative. Cooperatives were widespread in the early 1990s, now they also exist, but due to the fact that members of cooperatives are fully responsible with their property for the obligations of the cooperative, they are used to create forms of ownership to a limited extent.

The company name of a cooperative must contain its name and the words "production cooperative" or "artel".

In foreign practice, cooperatives are mainly engaged in providing assistance, assistance to members of society.