Organizational and legal forms of enterprises plan с8. II. Repetition of the material studied. Organizational and legal forms of entrepreneurial activity

Topic: Organizational legal forms enterprises

Lesson type : practical lesson (consolidation of the studied material)

Objectives:

Educate students about forms business activities;

To be able to work in groups and independently find the necessary information to solve certain problems.

Equipment: Civil Code (normative legal act), handouts.

Lesson time: 40 minutes

Lesson steps

I Organizing time (greeting and grouping - 4 people each)

II Communication of the topic and purpose of the lesson

III Workshop

After preliminary study of additional material and material of the textbook, students begin to work.

Each group is provided with mini-cards, which indicate the organizational and legal forms of enterprises. Students must, in 7 minutes, compose the correct cluster for commercial organizations and indicate the numbers of articles from the Civil Code of the Russian Federation. (Appendix 1)
Each group selects one of the organizational and legal forms of the enterprise and fills in the table (handout, Appendix 2)

Each group presents its own form of entrepreneurial activity with an example.

Lesson summary and reflection.

What's new learned;

The work was good for you;

Have you thought about your business.

Homework: each group will present any company located on the territory of their residence.

Used Books:

Guidelines. Use of innovative technologies. EAT. Belorukova. Barnaul, 2012
Lesson development in economics. 10-11 grade. T.P. Begeneeva, Moscow: VAKO, 2011
Learning Materials for Students - I am an entrepreneur. EAT. Belorukova, E.N. Zharkova, N.G. Kalashnikov. Barnaul, 2012
Economy V.S. Avtonomova 10-11 grade. Moscow: Vita-Press, 2008
Economics I.V. Lipsitsa 10-11 grade. Moscow: Vita-Press, 2010

Appendix 1

Organizational and legal forms of the enterprise

Business partnerships and companies

Production cooperatives

Unitary enterprises

Business partnerships

Business companies

Full partnership

Fellowship of faith

ODO

Ltd

Joint Stock Companies

Closed JSC

Open JSC

Subsidiary unitary enterprise on the right of economic management

Unitary enterprise on the right of economic management

Unitary enterprise on the basis of operational management

Appendix 2

Business partnerships

Article 66. Key provisions on business partnershipsah and societies

1. Business partnerships and companies are commercial organizations with the authorized (pooled) capital divided into shares (contributions) of the founders (participants). Property created at the expense of the contributions of founders (participants), as well as produced and acquired by a business partnership or

society in the course of its activity, belongs to it by right of ownership. In the cases provided for by this Code, a business company may be created by one person who becomes its only participant …….

Article 69. Basic provisions on a full partnership

1. A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are responsible for its obligations with property belonging to them ... ... ..

Article 71. Management in a full partnership

1. Management of the activities of a full partnership shall be carried out by the general agreement of all participants. The founding agreement of the partnership may provide for cases when a decision is made by a majority of the participants.

2. Each participant in a full partnership has one vote, unless the constituent agreement provides for a different procedure for determining the number of votes of its participants …….

Article 75. Liability of participants in a full partnership for its obligations

1. Participants in a full partnership jointly bear subsidiary liability with their property for the obligations of the partnership …….

Article 82. Basic provisions on limited partnership

1. A limited partnership (limited partnership) is a partnership in

which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the obligations of the partnership with their property (general partners), there are one or more participants C of the contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the amount of their contributions and do not take part in the implementation of entrepreneurial activities by the partnership ... ... ..

Article 84. Management in a limited partnership and conduct of its affairs

1. Management of the activity of a limited partnership shall be carried out by general partners. The procedure for managing and conducting the affairs of such a partnership by its general partners is established by them in accordance with the rules of this Code on a full partnership ... ...

Joint Stock Companies

Article 96. Basic provisions on joint-stock company

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

Article 103. Management in a joint stock company

The supreme governing body of a joint stock company is the general meeting of its shareholders. In a company with more than fifty shareholders, a board of directors is created ( supervisory board). The executive body of the company can be collegial (board, directorate) and (or) sole (director, cEO). He carries out the day-to-day management of the company's activities and is accountable to the board of directors (supervisory board) and the general meeting of shareholders.

Article 97. Open and closed joint stock companies

1. Joint-stock company whose members can alienate their shares

without the consent of other shareholders, it is recognized as an open joint stock company. Such a joint stock company has the right to conduct an open subscription to the shares issued by it and

their free sale under the conditions established by law and other legal acts.

2. A joint stock company, the shares of which are distributed only among its founders or other predetermined circle of persons, is recognized as a closed joint stock company. The shareholders of a closed joint stock company have preemptive right purchase of shares sold by other shareholders of this company.

Production cooperatives

Article 107. The concept of a production cooperative

1. A production cooperative (artel) is a voluntary association of citizens on the basis of membership for a joint production or other economic activity (production, processing, sale of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor and other participation and the unification of property shares by its members (participants). ….

2. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative.

Article 110. Management in a production cooperative

1. The supreme governing body of the cooperative is the general meeting of its members. In a cooperative with more than fifty members, a supervisory board may be created, which monitors the activities of the executive bodies of the cooperative.

Lesson number 10

Goal: find out what entrepreneurship is, what are its types, what is entrepreneurial legal relationship and what are their sources;

During the classes

I. Org. moment

1. Frontal survey on questions 1-6 on questions to§4.

Taxes that firms pay:

straight (income tax \u003d 35% of gross profit - the difference between all income and expenses; income of banks, insurance companies, stock exchanges, those who are engaged in intermediary activities \u003d 43%, gambling business \u003d 90%; do not pay tax on that part of the profit that is used for investments in the development of production, on scientific research, charity; agricultural producers do not pay tax)

indirect:

VAT (introduced in the 1960s, in Russia - since 1992, gives 1/3 federal budget... the increase in the value of the goods is levied at all stages of its production and as the goods move to the consumer). VAT \u003d 18%, for goods for children and essential goods -10%.

Contributions to various funds (pension, social insurance, compulsory medical insurance) are also a kind of taxes.

High tax rates reduce business activity and motivation to work.

Solving problems

№3 Calculation of the amount of costs

permanent

Amount (thousand rubles)

Variables

Amount (thousand rubles)

Training and retraining of personnel

Property insurance

Salary of workers

Transport service

№4 Profitability \u003d profit / cost \u003d100 million rubles / 60 million rubles \u003d 1 666 667 rubles.

III. Learning new material:

1. Teacher's story

BUSINESS(English business) - activity, business, occupation that generates income.

Entrepreneurship.(entrepreneurial activity) - proactive, independent activity citizens without the formation of a legal entity, aimed at obtaining profit or personal income, carried out on their own behalf, at their own risk and under their property responsibility or on behalf of someone else's and under someone's property responsibility. An attempt to create, invent something new or improve the existing one.

Individual entrepreneurship - a form of enterprise in which individual has the right to carry out entrepreneurial activities. This form is characterized by the fact that the entrepreneur is engaged in commercial activities without registering a legal entity, carries out all the work independently and does not have the right to hire employees. Individual entrepreneurship is carried out on the basis of the entrepreneur's own property and funds. Civil Code of the Russian Federation provides two types of similar activities – personal entrepreneurshipwhen the business is run by one citizen, and a joint, in which the activity is carried out by several individual entrepreneurs together. Joint individual entrepreneurship: family business or simple partnership based on a joint business agreement. This organizational and legal form has certain advantages and disadvantages. The first include a simplified regime for obtaining permission to maintain commercial activities, since from the moment state registration, a citizen has the right to do his own business, while not forming a legal entity (IPBOYUL). The unconditional advantage of this form is the simplified taxation system - the so-called single tax. That is, the entrepreneur pays a strictly fixed amount of tax on a monthly basis, which is regulated by the Tax Code of the Russian Federation. The disadvantages include the limitation in lending, Besides Moreover, an individual entrepreneur is responsible for all his property, even personal.

2.Working with text: What is a business relationship? Entrepreneurial legal relationship - public relations in the field of entrepreneurial activity, related non-commercial relations in the state. regulation of the economy. What are the sources of business law? Constitution of the Russian Federation (Article 43) of the Civil Code of the Russian Federation Tax Code of the Russian Federation BC RF Code of Administrative Offenses Laws of the Russian Federation "On state registration of legal entities and individual entrepreneurs ”. "About licensing certain types activity "," about JSC "," About the prize. Cooperatives ”,“ On financial and industrial groups ”……. + laws aimed at protecting competition - see p. 36). Subjects of entrepreneurial legal relations- private traders of entrepreneurial legal relations. Legal entities can also engage in entrepreneurial activity - firms (enterprises) - independent economic entities created (established) in accordance with the current legislation for the production of products, performance of work or provision of services in order to meet social needs and generate profit.

After state registration and recognition of the legal entity, the company has the following features: has in its ownership, economic management and operational management of separate property; liable with his property for obligations that arise in his relationship with

creditors;

has the right to conclude all types of civil contracts with legal and physical

has the right to be a plaintiff and a defendant in court; has an independent balance sheet and timely submits the established by state

reporting authorities;

has its own name, containing an indication of its organizational and legal form.

3. Working with the scheme

Organizational and legal forms of commercial enterprises: business partnerships and companies, production cooperatives, state and municipal unitary enterprises. Business partnerships and companies - these are commercial organizations with authorized capital divided into shares (contributions) of its participants.

Full partnership - This is a commercial organization, the participants of which, in accordance with the agreement concluded between them, are engaged in entrepreneurial activity and are responsible for its obligations with property belonging to them, i.e. unlimited liability applies to the participants in a full partnership. A participant in a full partnership, which is not its founder, shall be liable on an equal basis with other participants for obligations that arose before he entered the partnership. A participant who has retired from the partnership shall be liable for the partnership's obligations that arose prior to its retirement, equally with the remaining participants within two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership. Thenlimited partnership (limited partnership) -this is a commercial organization in which, along with participants who carry out entrepreneurial activities on behalf of the partnership and who are responsible for the circumstances of the partnership with their property, there are contributing participants (command dealers) who bear the risk of losses within the limits of their contributions and do not take part in the partnership's business activities. Limited partners do not have the right to participate in the management of the partnership. Number of participants should not be less than 2. Savers - citizens, legal entities, institutions. Ltd - this is such a structure, the founders of which form a business company with capital divided into certain shares and are liable only within the limits of the amounts that were contributed by them to the statutory fund. This society can be founded by one or more persons.

ODO -society whose members bear subsidiary liability for the company's obligations in the same multiple for all to the value of their contributions. In the event that these amounts are not enough to cover losses, they are responsible with their own property in the same amount for all, multiple of their contributions to the authorized capital. Members of LLC and ALC make decisions regarding the management of the company and receive income in proportion to their contributions to the authorized capital of the enterprise.

The shares of all participants in a business partnership or company are proportional to their contributions to the authorized capital of the organization. Should not be understood as a contribution only cash, the participant can invest in the business, for example, shares and securities, equipment, real estate, rights of use.
Joint Stock Company (JSC) -a company whose authorized capital is divided into a certain number of shares. Members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of the shares they own. JSC, whose members can freely sell their shares without the consent of other shareholders, is recognized open joint stock company (OJSC). It has the right to conduct an open subscription to the shares issued by them and their free sale under the conditions established by law. A joint-stock company, the shares of which are distributed only among its founders or other predetermined circle of persons, is recognized closed joint stock company (CJSC). Benefits JSCs are financial mobility, that is, the ability to sell shares and invest the funds received in the development of a business or its specific direction, limiting the liability of shareholders allows attracting a larger number of participants to the business. Disadvantages: difficulties with registration and registration of JSCs, the issue of shares is also associated with various difficulties, when paying dividends on shares, double taxation occurs, that is, the first time the dividend is taxed as the profit of the enterprise, and the second time - as the profit of a specific person - the shareholder. Documents, on the basis of which they carry out their activities business partnerships and companies are the articles of association and articles of association. JSCs operate on the basis charter, Ltdand ODO - based articles of association and articles of association, and partnerships - only articles of association.

Cooperative- voluntary association of citizens for joint production or other economic activities based on their personal labor or other participation. the circle of participants in the cooperative can also include those who work in them on labor contracts, separate legal entities. Members of a production cooperative bear subsidiary liability for its obligations. The profit of the cooperative is distributed among its members in accordance with their labor participation. The property fund of the cooperative consists of monetary and material contributions of its members, the products it produces, as well as income received from economic activities. The disadvantage of this type of enterprise is financial instability and limited resources, self-sufficiency (its activities depend on the well-coordinated work of all its members (.

Unitary enterprise - a commercial organization not endowed with the ownership right to the property assigned to the owner. The property of a unitary enterprise is indivisible and cannot be distributed by contribution (shares, shares), including among the employees of the enterprise.

IV ... D / Z.§5 to p. 50, questions 1-3, ASS.4

Lesson number 11 Topic "Legal bases of entrepreneurial activity"

Goal: to consolidate the concepts to find out on the studied topic,

Develop skills in transformative learning activities;

Contribute to the improvement of the economic and legal culture of study.

During the classes

I. Org. moment

II. Repetition of learned material

1. Introductory word teachers

2. Independent work with the textbook, drawing up a table (30 min)

Organizational and legal forms of entrepreneurial activity

Organizational and legal form

Participants

Constituent

documents

A responsibility

Business partnership

At least 2.

Constituent

Divided into

shares (contributions)

its participants

Unlimited liability

Individual entrepreneurs and commercial organizations

Minimum size capital not established

Joint responsibility. A participant who is not its founder shall be liable on an equal basis with the founders for obligations that arose before he entered the partnership. A person who has retired from the partnership is liable for obligations that arose before the moment of his retirement, within two years from the date of approval of the report on the activities of the partnership for the year in which he retired from the partnership.

Incomplete (limited partnership, limited partnership)

Savers (commandants) - citizens, legal entities, institutions

Contributing participants (commandists) bear the risk of losses within the limits of their contributions

business companies

citizens and legal entities (from 1 to 50)

Memorandum and Articles of Association

Divided into shares (contributions) of its participants. The contribution can be money, securities, material values

Unlimited and limited liability

Authorized capital of at least 100 minimum wages

Only within the limits of the amounts that were contributed by the founders to the statutory fund.

Subsidiary liability for the company's obligations in the same multiple for all to the value of deposits. If these amounts are not enough to cover losses, the founders are liable with their own property in the same amount for all, a multiple of their contributions to the authorized capital.

Citizens and legal entities

Divided into a certain number of shares

The members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company within the value of the shares they own.

Production cooperative

Individuals and legal entities

Monetary and material contributions of members of the cooperative, the value of the products produced by him, income received from economic activities

Subsidiary liability.

Unitary enterprise

State and municipalities

The property is indivisible and cannot be distributed by contribution (shares, shares) between employees, sold or leased

The founders bear property responsibility

III. Consolidation of the studied material:

Entrepreneurship - independent, carried out at your own risk economic activityaimed at the systematic receipt of profit from the use of property and / or intangible assets, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. Entrepreneurship, business is the most important attribute of a market economy, permeating all its institutions. It can be carried out by a legal entity or directly by an individual. In Russia, as in many countries, an individual needs to register as an individual entrepreneur in order to conduct business.

1.Individual entrepreneurship: carried out in the form of entrepreneurship without forming a legal entity (including peasant (farmer) households).

2. Joint entrepreneurship (partnership): a) business partnerships: full, on faith (command, mixed) (full comrades and fellow investors); b) business companies: company with limited liability, society with additional responsibility (subsidiary) their property in the same multiple of the value of deposits for all; c) production cooperatives. 3.Corporate entrepreneurship: joint stock companies; open companies; closed companies. State entrepreneurship is carried out in the form of unitary enterprises (not vested with the right of ownership): state (federal) - based on the right of operational management; municipal - operate on the basis of the right of economic management.

Partnership Is an organizational form of entrepreneurship, when both the organization of production activities and the formation of the authorized capital are carried out by the joint efforts of two or more persons (individuals and legal entities). Each of them has certain rights and bears certain responsibility depending on the share in the authorized capital and the place occupied in the management structure of such a partnership. Fellowship of faith (limited partnership) - a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the partnership's obligations with their property (general partners, complements), there are one or more participants - contributors (limited partners) who bear the with the activities of the partnership within the amount of their contributions and do not participate in the implementation of entrepreneurial activities.

(LLC) is a commercial organization founded by one or more individuals or legal entities who are responsible for the obligations of the company and the risk of losses within the limits of only the contributions made by them. Joint-stock company - this is a company, the authorized capital of which is divided into a certain number of shares; the participants of the joint-stock company (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 - this is a company whose shares are distributed only among its founders (among a predetermined circle of persons). Public corporation Is a joint stock company, whose members can freely sell and buy shares of the company without the consent of other shareholders. Corporation - This is the organizational and legal form of business, which is different and limited from the specific persons who own it. Unitary enterprise is a commercial organization not endowed with ownership of the property assigned to it.

67. The firm as an organizational form of entrepreneurial activity. A business plan is the basis for creating a company.

A firm is an organization that owns one or more businesses and uses economic resources to produce goods and provide services for profit. Historically (in the civil law of Russia in the first half of the 20th century), the term "firm" meant the name of a commercial partnership (society)

In the marketing system firm, acting on the market is considered not by itself, but taking into account the entire set of relations and information flows connecting it with other market participants. Terms environment, in which the firm operates, it is customary to call the company's marketing environment The marketing environment of a company is made up of a micro-environment and a macro-environment. The microenvironment is represented by forces directly related to the firm itself and its ability to serve its clientele, i.e. suppliers, marketing intermediaries, customers, competitors and contact audiences. The macro environment is represented by the forces of a wider social planthat influence the microenvironment (demographic, economic, natural, technical, political and cultural factors). Thus, competitors are an important component of the marketing microenvironment of the company, without taking into account and studying which it is impossible to develop an acceptable strategy and tactics for the functioning of the company in the market.

The presence of competing firms gives rise to such a phenomenon in the economy as competition. From an economic point of view, competition is an economic process of interaction, the relationship between the struggle of producers and suppliers in the sale of products, rivalry between individual manufacturers or suppliers of goods and / or services for the most profitable terms production. From a marketing point of view, the following aspects are important in this definition: First, we are talking about market competition, that is, about the direct interaction of firms in the market. It concerns only the struggle that firms wage in promoting their goods and / or services to the market. Secondly, the competition is for a limited amount of effective demand. It is the limited demand that forces firms to compete with each other. After all, if the demand is satisfied with the goods and / or services of one firm, then all the others are automatically deprived of the opportunity to sell their products. And in those rare cases when demand is practically unlimited, the relationship between firms offering the same type of product is often more like cooperation than competition. Third, market competition develops only in accessible market segments. Therefore, one of the common tricks that firms use to ease the pressure on themselves from the competitive press is to move to inaccessible market segments.

Business plan - a plan, a program for the implementation of business operations, the actions of the company, containing information about the company, the product, its production, sales markets, marketing, organization of operations and their effectiveness

Depending on the specific nature and conditions of the upcoming activity - production volume, type of product (service), its novelty, etc. - the composition and structure of a business plan may differ significantly, but the content side should be the same. Typically, a business plan consists of the following sections: product (service) description, competitor assessment, marketing strategy, production plan, organizational, financial plan.

A business plan begins at the end, i.e. with a summary. It, of course, should be prepared at the very end of the work, when all the other sections are ready, and you, together with your employees and external consultants, have reached complete clarity in all aspects of your project. Working on a resume is extremely important, because if it does not make a favorable impression on those to whom you apply for investment, then they simply will not read your business plan further, and even less will they give you funds. The resume should not be more than four typed pages. When preparing a business plan for presentation to your future creditors or investors (including shareholders), you should constantly keep in mind two questions that will interest them first of all: “What will I get with successful implementation of this business plan, and what is the risk of losing my money? " Description of service, product The first section of any business plan is a description of the product (service) that the entrepreneur is going to produce or provide. In this section, you need to answer the following questions: 1. What needs is your product (service) intended to satisfy? 2. What useful effect can you get from your product (service)? 3. How does your product (service) differ from a competitor's product? A useful effect is what the product is purchased for. Distinctive features of the product - this is what makes it possible to obtain a beneficial effect. Two elements - the consumer properties of the product and the price - are defining for the buyer when making a purchase and the main components of the competitiveness of the product, reflecting its difference from the competing product.In the end, people tend to buy what they like, rather than what they are offered. The manufacturer of the product (service) should always remember this. A very important and very often overlooked point is a visual image of the product: either a copy of the product of your production, or the testimony of at least one client who was completely satisfied with the services you provided

In the same section, you should describe the main qualities of your product (service), its appearance, if necessary - both packaging and service maintenance... At this stage, it is advisable to estimate the price of the product and the costs that will need to be carried out in its manufacture, which will determine the estimated profit, and therefore your chances of success or failure.

Organizational and legal forms of entrepreneurial activity

The purpose of our site is to help you prepare for the social studies exam.

Plan of a detailed answer on the topic "Organizational and legal forms of entrepreneurial activity"

1. What is entrepreneurial activity?

2. What are the "Organizational and legal forms of entrepreneurial activity":

a) what is "Individual entrepreneurship";

b) what is "Collective entrepreneurship".

3. What are the types of "Collective entrepreneurship":

a) what is "Business partnerships";

b) what is "Economic society".

4. What are the types of "Business partnerships":

b) on faith (limited).

5. What are the types of "Business Companies":

a) limited liability company;

b) joint stock company.

6. The role of entrepreneurship in the economic life of society.

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THEME: Organizational and legal forms pentrepreneurship

Plan

1. General characteristics of organizational and legal forms.

2. Business companies.

3. State-owned enterprises.

4. The order of state registration of entrepreneurial activity.

List of used sources

1. General characteristicska organizational and legal forms

In accordance with Part 1 of Article 6 of the Law of Ukraine "On Entrepreneurship", entrepreneurship in Ukraine is carried out in any organizational form at the choice of the entrepreneur.

The main forms of entrepreneurial activity are:

Investment and scientific firms, technology parks, information centers and stock exchanges;

Industrial enterprises, transport, service, household, trade enterprises, catering and the social sphere;

Unions, associations, concerns, and other business associations;

Banks, stock exchanges, auctions, trading houses, holding companies;

Legal, auditing, consulting, marketing, service, leasing firms, companies, etc.

As stated in the Law of Ukraine "On Entrepreneurship" (part 2 of article 6), the procedure for the creation, operation, reorganization and liquidation of certain organizational forms of entrepreneurship is determined by the relevant legislative acts of Ukraine. So, recently, such organizational forms of entrepreneurship as economic societies have been widely developed. In accordance with Part 1 of Article 1 of the Law of Ukraine "On Business Companies", the latter are considered to be enterprises, institutions, organizations created on the basis of a contract by legal entities and citizens by combining their property and entrepreneurial activity in order to make a profit.

TO business entities relate:

Joint Stock Companies (JSC);

Limited Liability Company (LLC);

Additional Liability Companies (ALC);

Complete Societies (PO);

Limited companies (CO).

2 . Business companies

As shows foreign experience, despite the huge number of private entrepreneurs, the bulk (over 93%) of all products sold and services are provided by firms that are types of economic societies. In our country, until 1925, economic companies (especially in the forms of joint stock companies and limited liability partnerships) constituted the overwhelming majority among the forms of entrepreneurial activity. Since 1990, such organizational forms have begun to revive again. On October 1, 1991, the Law of Ukraine "On Business Societies" was adopted. In accordance with part 1 of article 1 of this Law, business companies are considered to be enterprises, institutions, organizations created on the basis of a contract by legal entities and citizens by combining their property and entrepreneurial activity in order to make a profit. The Law of Ukraine "On Business Companies" defines the types of business companies (joint-stock, with limited liability, with additional liability, full, limited), the rules for their creation, activities, as well as the rights and obligations of their participants and founders. The listed types of business entities are legal entities. They can acquire property and personal non-property rights, enter into obligations, appear in court, arbitration court and arbitration in its own name. Enterprises, institutions and organizations that have become members of economic companies are not liquidated as legal entities, since they only allocate part of their property transferred to the authorized capital of the company being created. It is forbidden for state enterprises to be founders of any company. The constituent documents of any business company must contain information about:

The form of society;

The subject and purpose of its activity;

Composition of founders and participants;

Name and location;

The size and procedure for creating the statutory fund;

The procedure for distribution of profits and losses;

The composition and competence of the bodies of society and the procedure for making decisions by them;

The procedure for amending the constituent documents;

The procedure for the liquidation and reorganization of the company (ibid., Part 2 of article 4).

The constituent documents must also contain information provided for by Articles 37, 51, 65, 67 and 76 of the Law of Ukraine "On Business Companies". The absence of this information in the constituent documents is the basis for refusal to register the company.

General provisions on business companies of all types.

- A business company is the collective owner of the property transferred to it by the founders and participants, manufactured products, income received as a result of economic activities, as well as other property acquired on grounds not prohibited by law. The risk of accidental loss or accidental damage to property that is the property of the company or received by him for use, is borne by the company, unless otherwise stipulated by the constituent documents.

The contributions of the founders and participants can be houses, structures, equipment and other material values, securities, rights to use water, land, other natural resources, as well as objects of intellectual property rights. The procedure for assessing contributions is determined in the constituent documents of the companies, unless otherwise provided by the legislation of Ukraine.

The contribution, estimated in hryvnia, is the share of the founder or participant in the statutory fund.

The companies create various funds, including a reserve (insurance) fund, in the amount of at least 25% of the authorized fund. The amount of annual deductions in reserve fund there can be no less than 5% of the net profit.

The profit of the company is created as a result of its economic activity after covering the material and equivalent costs of wages.

Interest on bank loans and bonds is paid from the balance sheet profit, as well as taxes and other payments provided for by legislation to the budget. Net profit remains at the complete disposal of society.

The authorized capital may increase or decrease only after full contributions (payment for shares). In the absence of the consent of creditors, a decrease in the authorized capital is inadmissible.

These provisions are typical for all of the above types of business entities. At the same time, each economic society has characteristics inherent only to it.

Let's start with special information, without which the state registration of the company is impossible.

Joint Stock Company (JSC).

The dominant legal form of large business structures is a joint stock company. In the US, it is identified as a corporation - Corporation, in the UK - Public limited company, in Germany - Aktiengesellschaft, in France - Societe anonyme. The abbreviation of this legal form must be indicated in the names of joint stock companies - Inc., Plc., SA, etc.

A joint-stock company is a company that has a charter capital, divided into a certain number of shares of equal par value, and is liable for obligations only by the property of this company (Part 1 of Article 24 of the Law "On Business Companies").

Shareholders are liable for the company's obligations only within the limits of the shares they own (ibid., Part 2 of article 24).

In cases stipulated by the charter, shareholders who have not fully paid for the shares are liable for the company's obligations also within the unpaid amount (ibid., Part 3 of article 24).

The total par value of the issued shares is the authorized capital of the joint-stock company, which cannot be less than 1250 minimum wages.

There are 2 types of joint stock companies:

1) open joint stock company - JSC;

2) closed joint stock company - CJSC.

In practice, the names are sometimes used, respectively: an open joint-stock company and a closed joint-stock company, which is legally incorrect - it is not the type that is opened or closed, but the joint-stock company itself.

Differentiation for these types depends on the order in which the shares are distributed.

Namely, according to Part 1 of Article 25 of the Law of Ukraine "On Business Companies":

open Joint Stock Company - this is a company whose shares can be distributed through open subscription and purchase and sale on stock exchanges;

closed joint stock companyis a company whose shares are distributed among the founders and cannot be distributed by subscription, bought and sold on the stock exchange.

What are stocks?

Promotions -these are securities certifying equity participation in the capital of an enterprise operating in the form of a joint stock company. They give the right to receive part of his profits in the form of dividends, as well as the right to vote on general meeting shareholders. A somewhat different definition of a share is given in Article 4 of the Law of Ukraine "On valuable papersah and the stock exchange ":

"Stock - a security without a fixed circulation period, which certifies equity participation in the authorized capital of a joint stock company, confirms membership in a joint stock company and the right to participate in its management, entitles its owner to receive part of the profit in the form of a dividend, as well as to participate in the division of property upon liquidation of a joint stock company "

It is easy to see the difference: in the Ukrainian Law, formally putthere is a question about the participation of a shareholder in management "in general", and not only at the general meeting of shareholders.

The property rights of shares guarantee participation in the company's profits by the fact that the joint-stock company distributes its profits among shareholders at a certain percentage at the par value of the shares.

The market economy knows the following four main types of stocks:

Registered shares. The owner of registered shares must be registered in the company's register book. Registered shares are widely used in the USA and Switzerland. These shares can be sold by making changes to the share register. Most often, it is shares that are used in cases where a company is interested in finding out who wants to become a shareholder, or - as in Switzerland - if companies and the government do not want too many shares to fall into the hands of foreigners.

Bearer shares... The owners of such shares are not registered anywhere. These shares can be sold by direct transfer of this security from the bearer to the buyer. Sale of bearer shares abroad is quite permissible (in Ukraine, this requires permission from the NBU).

Main promotionsor first issue shares (in Ukraine - common shares), have voting rights, but do not provide guarantees for receiving dividends. This is the usual form of stock.

Preference shares. This is the type of securities for which the company guarantees the receipt of certain dividends, regardless of the amount of profit. They do not give the right to vote.

The privilege of these preferred shares means that, on the one hand, their rights are limited, and on the other hand, they have advantages over the underlying shares.

Exists different kinds preferred shares:

cumulative;

non-cumulative;

partially cumulative.

If cumulative dividends have not been paid for several years, they are carried forward and then the cumulative dividends and dividends of the current year must be paid in full before any dividends are declared on the underlying shares.

Non-cumulative dividends disappear every year if they are not paid.

Partially cumulative dividends are usually cumulative over the flow of profit, i.e. this dividend is cumulative in any year only to the extent of the real profit during that year.

In addition to the above, we should mention such a type of preferred shares as participating preferred shares. The ordinary preferred dividend can be received on them, and after the ordinary preferred dividend has been received on the underlying shares, the participating preferred shares share any additional dividend with the underlying shares.

Also worth mentioning are convertible or reversible preferred shares. These shares can be exchanged at the option of the shareholder for the main shares at a fixed price

There are also redeemable preferred shares.

In terms of major stocks, it is worth mentioning vinculated stocks. In this case, we are talking about registered shares, which can be transferred to third parties only with the permission of the joint stock company that issued them. This is a special form of registered shares, and they are issued in order to find out who the shareholder is and, if necessary, exclude a certain group of persons from the number of shareholders.

It is especially necessary to say about shares with no par value, not familiar to Ukrainian legislation. These shares, upon liquidation of a joint-stock company, guarantee shareholders only a certain part of the available funds of the company, and not the entire par value. This type of shares is widely practiced in the United States, since they provide the right to participate in the company's profits, but do not guarantee the return of amounts at the par value of the shares. In fact, they are not much different from the par value shares common in Europe.

As stated in Part 1 of Art. 28 of the Law of Ukraine "On Business Companies", shares are acquired by participants when creating a joint-stock company on the basis of an agreement with its founders, and with an additional issue of shares due to an increase in the authorized capital - with the company.

Unless otherwise provided by the charter of a company, a share can also be acquired on the basis of an agreement with its owner or holder at a price determined by the parties, or at a price that has developed on the stock market, as well as by inheritance of citizens or legal succession of legal entities. The procedure for the sale of shares is determined in accordance with the legislation of Ukraine (part 2 of article 28 of the Law of Ukraine "On Business Companies").

The founders themselves must subscribe to at least 25% of the authorized capital and be their holders for at least two years (ibid., Part 1 of article 30).

When opening a subscription, the founders are required to publish the following information:

company name;

subject, goals and terms of the joint-stock company;

list of participants;

date of the founding meeting;

the size of the authorized fund, which is provided;

normal value of shares, their number and types;

the advantages and benefits of founders;

location, starting and ending dates of the subscription;

the composition of the property contributed in kind by the founders;

the name of the banking institution and the number of the current account to which the initial contributions are to be made. By the decision of the founders, other information may also be included in the community (ibid., Part 2 of article 30).

The subscription itself cannot last more than six months.

Limited Liability Company (LLC).

In the USA - this is called a closed corporation - Close corporation, in the UK - Limited company.

A limited liability company is a company that has a statutory fund, divided into shares, the size of which is determined by the constituent documents (part 1 of article 50 of the Law of Ukraine "On business companies"). The members of the society are liable within the limits of their contributions (ibid., Part 2 of article 50). The constituent documents may stipulate that participants who have not fully made contributions are liable for the obligations of the company also within the unpaid part of the contribution (ibid., Part 3 of article 50).

Among business entities in Ukraine, this type of society has become quite widespread (LLC is often called in practice "eldedeshki" - from LTD - Limited - limited).

The activities of Ltd are based on, although disputed, two constituent documents:

memorandum of association;

charter.

The law does not determine which of the issues should be fixed in the contract and which in the charter.

In accordance with the existing practice, all the listed mandatory information is included in the company's charter. The most fundamental of them are also included in the agreement.

The Memorandum of Association comes into force from the moment of signing by the founders and binds them with certain obligations even before the moment of registration of the LLC (since another legal entity "has" the memorandum of association).

If the term of its activity is not specified in the constituent documents of the company, the company is recognized as created for an indefinite period.

The name of the company is due to the fact that the members of the LLC are liable for the obligations of the company only within the limits of their contributions. Only in a case specially stipulated in the constituent documents (in case of incomplete contribution), the participants are responsible for the debts of the company and within the limits of the unpaid part of the contribution. The company is responsible for its debts only with the property in its assets.

In an LLC, the authorized capital must be at least 625 minimum wages.

It is prohibited to use budget funds, funds received on credit and on security to form the authorized fund.

The members of the LLC are obliged to make their full contribution no later than one year after the registration of the company. If this obligation is not fulfilled within a certain period, the participant, unless otherwise provided by the constituent documents, pays for the time of delay 10% per annum of the underpaid amount (ibid., Part 3 of article 52).

The founders of an LLC have the right to determine in the memorandum of association shorter terms for making full contributions to the statutory fund, but within a one-year period.

An LLC participant who has made a full contribution is presented with a company certificate confirming this fact. This certificate does not belong to the category of securities, since is not provided for as a security by the Law of Ukraine "On Securities and Stock Exchange".

According to the law, the form of ownership of a business entity is collective (see Art. 20 of the Law of Ukraine "On Property").

The supreme body of the LLC is the meeting of participants (Part 1 of Article 58 of the Law of Ukraine "On Business Companies"). Participants have a number of votes proportional to the size of their shares in the statutory fund (ibid., Part 4). The meeting of the members of the society elects the chairman of the society (ibid., Part 5).

Before a meeting is held, founders or their representatives must register with the number of votes they hold. The registration sheet is signed by the chairman and the secretary of the meeting and attached to the general minutes.

An executive body is created in an LLC - a directorate (collegial council) or a director (personal body).

Control over the activities of the directorate (director) of the LLC is carried out by a commission, which is formed by the meeting of the participants of the LLC, from among them, and in the number provided for by the constituent documents, but not less than 3 people. This provision conflicts with the meaning of collective property, which can be formed by two legal entities.

Additional Liability Company (ALC).

Such a specially selected type of business entities is found only in the legislation of Ukraine. In Europe, this form of partnerships will not stand out in a separate category, but is a type of limited liability company.

In fact, in Ukraine, this company operates mainly in the LLC regime.

An additional liability company is a company whose statutory fund is divided into shares of the sizes determined by the constituent documents. The participants of such a company are responsible for its debts with their contributions to the statutory fund, and if such amounts are insufficient, with additional property belonging to them, the same for all participants, a multiple of the contribution of each participant. The maximum amount of liability of participants is provided for in the constituent documents (ibid., Part 1 of article 65).

In other words, the constituent documents should establish a multiplicity (for example, five, seven, ten or other), which will help, under appropriate conditions, establish the amount of responsibility of each participant.

The maximum amount of liability of participants is provided for in the constituent documents.

Complete Society (PO).

The general partnership is called the General Partnership in the USA, and the Unlimited Partnership in the UK.

According to the legislation of Ukraine, unlike the USA, Great Britain, Germany, Russia, etc., a full company is a legal entity.

A company is fully recognized if all its members are engaged in joint business activities and bear joint responsibility for the obligations of the company with all their property.

The software is created on the basis of the articles of association. A charter for this type of company is not required. The foundation agreement of the software, among other things, must contain a form of participation in the affairs of society.

The business of the software is carried out with the general consent of all participants, or by several of them, or by one participant.

The scope of the powers of the participants is determined by the order signed by the rest of the participants in the company.

It may be noted in the memorandum of association that several participants can conduct the affairs of the company on behalf of the company independently or only jointly.

The participants who have received the management of the software are obliged to provide the other participants, upon their request, with full information about the actions performed on that name and in the public interest.

The powers to conduct the affairs of the company are terminated in whole or in part:

with the termination of the activities of the company itself;

in connection with the refusal of the participant from the order or

cancellation of the order at the request of at least one of the other participants.

It should also be noted that, unlike JSC, LLC, ODO, the transfer by a participant of a full company of his share (its part) to other participants of this company or to third parties can be carried out only with the consent of all participants (part 1 of article 69 of the Law Of Ukraine "On Business Companies").

A special feature of the software is that the assignee must be ready to take responsibility for the debts of the participant arising during the activities of the company to the software, as well as for the debts of the company to third parties.

Participant of software that was created on indefinite term, can be at any time to leave the company, warning about this no later than three months (ibid., part 1 of article 71).

The whole society, like a private entrepreneur, is not obliged to make reports on its work available to the public.

Limited company (CO).

Limited companies also exist under various names in France and the Federal Republic of Germany. In the USA and Great Britain this legal form corresponds to a limited liability company.

A limited company is a company that includes, along with one or more participants, responsible for the obligations of the company with all of its property, as well as one or more participants whose liability is limited to the contribution to the property of the company (investors). If two or more participants with full responsibility participate in a limited company, they are jointly and severally liable for the company's debts.

In this way, distinctive feature CR in comparison with other types of companies is the presence of two categories of participants in it:

persons who answer unlimitedly and jointly for the obligations of the company (the so-called "complements" or "general comrades");

persons who undertake the obligation only to make a certain contribution to the common property of the company, whose liability for the obligations of the company is limited to the contribution to the property of the company of “investors” or “command dealers”.

Both citizens and organizations (legal entities) can act as general partners and contributors.

Joint and several liability of general partners (in the law they are called “participants with full responsibility”) occurs when there are at least two such participants in the company (and in general there may be one such participant).

KO, like software, is created on the basis of a memorandum of association.

A feature of the memorandum of association in a KO is:

an indication of the form of participation of participants with full responsibility in the affairs of the company,

only the aggregate size, composition and procedure for making contributions by them are indicated in relation to the depositors.

One cannot but pay attention to the peculiarities of the designation of the name of the KO.

If you strictly follow Article 2 of the Law "On Business Companies", it is necessary to reproduce in the name of the CO the names of the participants in the company, and the contributors are designated with a special designation - Ko. However, the fulfillment of this requirement of the law is often very difficult when there are 4, 5, etc. participants. Therefore, they often limit themselves to indicating the name of the participant who is entrusted with this "honor" by other participants.

Management of KO affairs is carried out only by participants with full responsibility. If the company has only one participant with full responsibility, he independently manages the affairs of the company.

A depositor has a special status in a KO, who enters into a KO by making cash or material contributions.

He has the right:

to require the provision of annual reports and balances to him, as well as to ensure the possibility of checking their preparation;

act on behalf of the CO only if there is an order and in accordance with it;

demand a first-priority return of the deposit (mainly to participants with full responsibility).

The aggregate size of the shares of the contributors must not exceed 50% of the property of the company specified in the memorandum of association.

3 . State enterprises

entrepreneurship action business company

The procedure for managing state property is in many cases carried out by means of publication by the authorities government controlled regulations, which is not typical for most other, collective and private owners.

The consequence of this is, for example, the fact that the state can own such objects that other owners do not have.

It is the state bodies authorized by law that decide the issues of creating state enterprises.

State-owned enterprises in accordance with the Law "On Enterprises in Ukraine" (Article 2) are divided into:

state utilities based on the ownership of administrative-territorial units

state enterprises based on national (republican) property.

The management of communal property on behalf of the population of the administrative-territorial units is carried out by the respective Soviets of People's Deputies, and within the limits determined by the Soviets, by the bodies authorized by them.

Communal property includes property:

transferred free of charge by the state, other subjects of property rights;

property created and acquired by local governments at the expense of their funds;

property, the list of which is established by the Law on Property (that is, what is provided for in paragraph 1 of Article 35 of the Law "On Property").

The executive committees of the village, settlement, city Councils of People's Deputies, at the expense of the funds available to the executive committee, have the right to create enterprises (associations), organizations and institutions, approve their charters and regulations on them, endow statutory funds, appoint and dismiss their leaders or determine their other order. appointment and release in accordance with the law.

The property listed in Article 34 of the Law "On Property" is in state ownership. On the basis of this property, the state, represented by its governing bodies, can create enterprises that are business entities.

After the adoption of the Decree of the Cabinet of Ministers of Ukraine "On the management of property in state ownership" of December 15, 1992, the procedure for managing state property was decisively changed.

The functions of managing this property are assigned to the ministries and other executive authorities subordinate to the Cabinet of Ministers of Ukraine.

These bodies have the right:

make decisions on the creation, reorganization and liquidation of enterprises, institutions and organizations based on state ownership;

approve the charters (regulations) of enterprises, monitor their implementation, make decisions when they are violated;

conclude and terminate contracts with heads of enterprises;

determine control over the efficiency of use and preservation of state property assigned to the enterprise;

give consent to the State Property Fund of Ukraine to create joint ventures any organizational and legal forms, into the statutory fund of which property that is national property is transferred;

to prepare conclusions and proposals (together with the respective Councils) on the delimitation of state (republican) and communal property;

participate in the preparation and conclusion of international treaties on issues of state ownership.

It has been established that the hiring of the head of a state-owned enterprise is carried out by concluding a contract with him.

As already mentioned, by the Decree of the Cabinet of Ministers of Ukraine dated 31.12.93. state-owned enterprises are prohibited from acting as founders of enterprises and participants in economic societies (with the exception of already established banks, stock exchanges, trading, insurance companies and enterprises with foreign investments).

But a state enterprise is also a business entity!

The property of state-owned enterprises is assigned to them by the state on the basis of the right of full economic management (clause 1 of article 337 of the Law "On Property").

The “right to full economic control” was a product of the times of “perestroika” and was intended to portray the breadth of powers of state enterprises: the rules on ownership are applied to the right of full economic control.

What this led to - has already been said.

Now the other extreme has begun - super-administration. Optimal proportions are needed.

4. The procedure for state registration of entrepreneurial activity

Let's move on to the procedure for registering entrepreneurial activity.

Article 8 is devoted to this in the Law of Ukraine "On Entrepreneurship".

The by-law in the field of entrepreneurial activity is the "Regulation on state registration of business entities", approved by the Resolution of the Cabinet of Ministers of Ukraine dated April 29, 1994. # 276 as amended by the Resolution of the Cabinet of Ministers of January 25, 1996. No. 125.

In accordance with clause 1 of this Regulation, it defines the procedure for state registration and re-registration of business entities regardless of their organizational forms and forms of ownership, with the exception of certain types of business entities (banks, mass media, stock exchanges etc.), for which the legislative acts of Ukraine establish special rules for state registration. (Thus, the registration of representative offices of foreign economic entities in Ukraine is regulated by the Instruction on the procedure for registration of foreign economic entities in Ukraine, approved by order of the Ministry of Foreign Economic Relations and Trade of January 18, 1996, No. 30).

So, in order to engage in entrepreneurial activity without creating a legal entity, an individual must register as a subject of entrepreneurial activity in the executive committee of the city, district in the cities of the Council or in the district cities of Kiev and Sevastopol state administration at his place of residence in accordance with the Regulation on state registration of business entities, approved by the Resolution of the Cabinet of Ministers of Ukraine dated April 25, 1994. (with subsequent changes).

A person intending to carry out entrepreneurial activities without forming a legal entity shall submit to the above state registration authorities: 1) a registration card, which is simultaneously an application for state registration of a business entity, and 2) a document confirming the payment of the registration fee, as well as 3) a document, which proves the identity.

A private entrepreneur must also register with the tax office at the place of registration and regularly (quarterly and at the end of the year) pay taxes based on the results of activities.

Business companies acquire the rights of a legal entity from the date of their state registration. It is mandatory for registration to be submitted, in addition to other documents:

memorandum of association and charter - when creating joint stock companies, limited liability companies, additional liability companies;

constituent agreement - when creating full and limited companies.

In addition, the creation of separate organizational and legal forms of entrepreneurial activity is complicated by additional conditions.

So, by the time of registration of an LLC, each participant must make at least 30% of the contribution specified in the constituent documents, which must be confirmed by documents issued by a banking institution (part 2 of article 52 of the Law of Ukraine "On Business Companies").

By the time of registration of a limited company, each of the contributors must make at least 25% of their contribution.

Founders should pay special attention to the description of the subject of the company (as well as any other legal entity). This is due to the fact that:

first of all, in Ukraine, the amount of payment for registration of any business entities is directly dependent on the types of activity of the latter. Moreover, during state registration of a business entity intending to carry out several types of activities, the registration fee is charged in accordance with the type of activity for which its highest amount is provided;

secondly, in the current conditions of rapidly changing market conditions, the enterprise should have legal opportunities for instant reorientation to another type of activity.

Listliterature

Ageev A.I. Entrepreneurship: problems of property and culture. -M., 1991. Introduction and Ch. 1, p. -fifteen.

Busygin A. Entrepreneurship: Basic course. , 1997 -M., 1997

Vilensky A. Stages of small business development. Economic issues. 1996. -№7. - S.38-41.

Grachev I. Development of small business // Money and credit. 1997. -№1.-С.15-21.

Gruzinov V., Gribov V. Entrepreneurship forms and methods of organizing entrepreneurial activity // Economy of the enterprise. - M., 1996

Ivaschenko A.A. Commodity exchange. - M., 1991.

Karlof B. Business strategy. -M., 1991, p. 121-125.

Kotler F. Fundamentals of Marketing. -M „1990, p. 339-405, 468-473, 477-479.

Economics Course: Textbook. Fundamentals of Entrepreneurship. - M., 1997

Kazuma Tateis and. An eternal entrepreneurial spirit. Practical philosophy of a businessman. -M., 1990.

Marshall A. Principles political economy... - M., 1984, vol. III, ch. Sh, s. 53-73.

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Organizational and legal forms of entrepreneurship in Russia

Inflation, its causes, types, consequences

Terminological dictionary: ordinary and preferred shares, interchangeable goods, physical wear and tear, indirect taxes, restitution, market economy, treasury, cession

A task. Vympel JSC borrowed from the bank 300 thousand dollars. for 3 months at 30% per annum. Interest is paid in advance. What amount will Vympel JSC receive

Organizational and legal forms of entrepreneurial activity in Russia

Classification of companies

The countries with developed market economies have the most different types and types of companies, reflecting the various forms and methods of attracting and using capital, conducting business. All this variety is usually classified according to a number of characteristics:

types of economic activities;

forms of ownership;

quantitative criterion;

in terms of value and location.

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

Table 1. Classification of companies

Classification attribute	Kinds firms (their products)
I. Type of activity	Production of goods for personal and industrial purposes Manufacturing services Research work Household services Transportation of goods and population Trade (wholesale, retail) Communication services Financial and credit services Intermediary and other services
II. Forms of ownership	1. State Municipal Property of public associations (organizations) Other forms of ownership
III. Dimensions
IV. Activity regulation level	1. Objects of federal significance 2. Objects of regional significance Local objects
V. Organizational and legal forms

In addition to these, there are many other classification signs of companies. However, the data already presented is enough to get an idea of \u200b\u200bthe scale, number and diversity of operating companies.

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

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

Organizational and legal forms of commercial organizations in the Russian Federation

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