Production cooperative as an organizational form of activity. Production cooperative - what is the pros and more than consumer cooperatives

Artel as a form of organization

A special form of organizational activities is the production cooperative. An alternative title of this type of organization is Artel. The etymology of this name determines that each of the members of such a company should directly participate in labor activity, investing not only cash, but also their own forces. This limits the circle of participating persons, which cuts off from the possibility of attracting an organization to the organization of those who have not achieved sixteen-year-old age and is not able to invest labor resources.

Where you can apply such a form of activity

The production cooperative allows you to carry out almost any activity related to the production of goods and their subsequent sales. The only limitation is the need to register produced goods according to all laws of the Russian Federation, as well as not to create and not implement those types of products that are legally prohibited for any reasons. Separately, agricultural cooperatives can be allocated. They are a firm of the same type organized by the same legal instruments, but their activities are regulated by additional federal law.

Basic provisions for artels

The production cooperative cannot produce, and accordingly, and sell shares. Such activities are not available and stopped by law. Any member of such a company is obliged to make ten percent of the authorized capital directly at the time of the establishment of the organization, the remaining amount must be mandatory during the year from the day. All property with which the production cooperative has, is divided into pairs between comrades. There may also be indivisible property. The creation of this type of capital is regulated by all members of the employment cooperative and is entered into the charter.

Constituent document Artel

The production cooperative operates on the basis of the Charter, which is created and signed by all participants. All important points are entered into this document, which include the size of mutual contributions, the procedure for their introduction, the percentage of the labor participation of each shareholder, the procedure for the distribution of income and the amount of debt responsibility. In addition, all information on the management bodies exist within the organization, as well as the consequences, which will take place in the event of a violation of the procedure are made to the charter.

The best activity for artel

The production cooperative, the pros and cons of which balance each other, is perfect for the activities of firms related to the agricultural sphere. Organized by such a principle of fishing farms, agricultural cooperatives, as well as simply economic cooperatives will be most profitable and convenient to manage. This is due to the fact that in all areas listed above, it is necessary to seriously labor involvement, and only a person understands the principles of work of such structures are capable of organizing effective activities within them.

The most popular types of legal entities are the limited liability companies, JSC and cooperatives. Consider their pros and cons.

Limited Liability Company

Ltd. is a legal entity that was created in order to receive income for all participants in such a commercial enterprise. In essence, this is the association of participants and attract their capital for a common cause. Today LLC is considered the simplest form of business organization.

Responsibility for the property of society does not affect the property of its participants.
Ltd. can make many subspecies of licensed activities, unlike private entrepreneurs.
Such a business is highly damaged due to the fact that in the case of which it can be reailed by selling part of the authorized capital. When permits concern LLC, they will be valid after the sale of the company to new owners.

Minuses:

To make the sale or transfer of its part of the company's authorized capital, it is necessary to register changes in the state established by the state.
Laws are strict to legal entities in terms of offenses, since the legal entity acts as a qualified participant in civil circulation.

These legal entities exist in two versions. Public and not publicly type. The difference between them is how the shares of companies in the secondary securities markets will be posted. JSC is a legal entity that can unite individuals and legal entities to mobilize their capital. In societies not publicly type, all the shares will be rotated only in a certain circle of persons. Public joint-stock companies can distribute securities without the consent of its participants.

Pluses of JSC:

Being a legal entity, society can perform almost all types of licensed activities.
Highly liquid activity, possibly its renewal. State registration for the purchase of AO is not needed, which greatly simplifies the entire procedure for its transition to new shareholders.
Do not need special accounting when buying and selling individual shares of society.

Minuses:

We need state registration when opening such a legal entity, plus a separate registration in the issuance of shares.
The legislation strictly pursues violators of laws in the face of joint-stock companies, since they will also be participants in civil circulation.

Production cooperatives

The production cooperative acts as a legal entity. This is the union of its participants for the production of material values \u200b\u200band resources. A huge plus of such an association is that a firm or a separate person will be directly involved in all cooperative affairs, that is, to have a real impact on the situation. The democratic principle is taken into account in management, it is well affected by the working team and management relations.

Benefits:

Production cooperatives make many licensed activities.
Have tax and other benefits when performing some activities.

Disadvantages:

If anyone wants to go out or join the cooperative members for this requires the allocation of the share (property fee), such an action must be registered in a certain way.
It is quite difficult to convey such a business, since the input and conclusion of the participants must be stately registered.
There is a joint responsibility of all participants if the cooperative has debts.

Production cooperative in fact is a commercial organization that shareholders create joint ventures. The activities of the cooperative is governed by the Charter adopted by the General Meeting. All members of the cooperative take part in its activities, which is manifested by labor participation, providing transport, financing or making material resources. Members of the cooperative All issues are solved at the shareholders meetings, everyone is provided with one voice for making decisions.

Who can be the founder of the cooperative

The founders of the cooperative can be a few people who have decided to create it on mutual conditions. The constituent document of the organization is the charter, it is made at the general meeting of the founders and must contain the following items:

Name and address of the cooperative.
For which the time it is created if it acts indefinitely, you need to specify it.
The goals that the subject of activity sets in front of them is to indicate the proposed activities of the cooperative.
The procedure for receiving new members, the sum of the initial contribution.
The amount of subsequent contributions and the procedure for their introduction, etc.

Where such a form of activity is used

Create a production cooperative can be in any fields of activity related to the production of goods and their sales. Restrictions relate to the creation of associations on the implementation of those types of products that are prohibited in legislative procedure.

This form of management is most often used in agriculture when creating collective farms or cooperatives, they are similar to each other, and their activities are regulated by the relevant law. Any cooperatives are created by voluntary shareholders to make a profit in the most advantageous way.

What are the advantages of production cooperative

Production cooperatives have advantages among them:

Profit is distributed among members of the association according to their labor deposit. The total property is also distributed after its liquidation. Such an approach to distribution contributes to the material interest of each member of the organization, motivates it to improve the results of its labor.
No restrictions on the number of its members - This allows you to join the organization to a larger number of persons.
Availability of equal rights in union management. All members of the organization are obliged to regularly make mutual contributions for the formation of a mutual cooperative fund. If the property of the organization is not enough to compensate for its debts, all its members should refund the missing finance by their own means. Thus, on the face of subsidiary responsibility for the debts of the organization.

The most important advantage of a cooperative association is the principle in it - " one for all and all for one". There are often cases that the shareholders are leaving through time, but most members adheres to the established rules and works for the result. There is no bureaucratic red tier, members of the cooperative when joining it is necessary to submit only a passport and a copy of the employment record. They have the right to enter into cooperative adults who may not accept personal labor involvement, but are required to make an additional share (up to 25% of the total number of members).

Everyone can, if you wish, get out of the cooperative and pick up your share. Profit is divided according to each participation. It is positive that all members of the organization own information on the situation and have the right to participate in decision-making. It is allowed to have a certain number of shareholders, which do not participate in the activities of the enterprise. In general, the management of the cooperative is carried out on democratic principles.

What are consumption of production cooperative

Along with the positive moments, in the activities of the cooperative there are negative, among them it can be noted: the cooperative cannot produce and sell shares, members of the organization are obliged to make 10% of the amount of share capital when creating a merger, and the remaining amount to make within the course of its foundation. The property is shared between the founders on the PAI, and the indivisible property is submitted to the Charter and is regulated by all its members.

The minus is that the cooperative can create no less than 5 people - This is a restrictive moment. According to the debts of the cooperative, each member shall be subsidiary responsibility, and the shareholder who came out of the association is not the proportion of pure assets and a dage fee.

conclusions

The production cooperative, as a production and legal form of activity, is not a massive phenomenon in the Russian Federation, this is explained by the fact that it unites not capital, but personal labor deposits, which is not suitable for conducting serious business. Yes, and the subsidiary responsibility of the members of the Organization for obligations is also a deterrent.

People tend to combine interest, to solve common problems and satisfying any specific needs. In the team, all issues are solved easier. For this, there is a concept as a cooperative consumer. This legal form can be found not as often as commercial organizations, but it exists and is actively used in some spheres of society. In this article, the interpretation of the concept of "Consumer Cooperative", the forms and types of similar communities, the content of the Charter and other useful information on the topic.

Decoding concept

Consumer cooperative activities are aimed at satisfying certain needs of citizens or legal entities, in it consisting. Mostly goals are material character. A cooperative can join any person who has reached sixteen years old, as well as various legal entities. The minimum number of participants is five individuals or three legal.

Consumer cooperative is a phenomenon regulated by the state at the legislative level. The main provisions are reflected in the Civil Code of the Russian Federation. More detailed decodents and the fineness of the regulation are reflected in the Federal Law "On Consumer Cooperation in the Russian Federation" No. 3085-1 of 06/19/1992. The federal law contains information on the creation of cooperatives, their structure, the peculiarities of participation, property issues, as well as questions about the reorganization, liquidation and association of existing societies.

What cooperatives are engaged

Consumer cooperative is a community of people based to achieve certain economic purposes. Decision making is carried out by voting. Each member of the cooperative has a voice that he has the right to give for a certain version of the further development of events. That is, one payer of contributions is one voice. At the same time, the direction of the Company's activities can be any: there are construction, housing, garage, country, agricultural and other cooperatives. People consisting in these organizations are combined by one goal.

The state provides for the regulation of certain types of cooperatives by individual legislative acts. These include agricultural, credit and housing cooperatives. They are regulated, respectively, by the Housing Code and Laws "On Agricultural Cooperation" and "On Credit Cooperation".

Forms of consumer cooperatives

Depending on the problem, to solve the consumer community, cooperatives are divided into several forms. Below is a list with decoding.

Construction and consumer cooperative. It is created to possession and use of real estate (various buildings).
Housing cooperative. Members of this community organized their cooperative to build a residential building in which subsequent will live.
Garage cooperative. Includes owners of garages lined in a separate territory.
Country cooperative. A group of people who own land plots used as a summer cottage or garden on a certain territory.
Housing accumulative cooperative. In such societies, citizens enter into joint efforts to acquire or build housing.
Consumer society or consumer cooperative of citizens - cooperation between citizens and legal entities. This form in the USSR received special distribution.
Agricultural cooperative. It includes agricultural enterprises, as well as individual farmers engaged in their own farms.
Serving cooperatives. There may be quite extensive and diverse activities - insurance, transportation services, resorts, medical care, repair work, consultations in various fields.
Credit Consumer Cooperative. Created to solve financial issues of participants. Personal accumulations under the interest rate are involved in the cooperative, loans are issued, financial mutual assistance is carried out.

The meaning of the opening of cooperatives

Non-commercial consumer cooperative is a previously very common organizational and legal form. Cooperatives opened everywhere geographically and in all economic spheres. Their number gradually decreased after the perestroika times of 1991. The property of cooperatives was privatized with more enterprising people, and citizens have learned to build attitudes on trust. However, the practice of cooperatives has proven its effectiveness. People create community such communities with completely different goals: to acquire goods at lower prices, evenly distribute the cost of servicing farms and repair services, jointly accumulate capital and build housing. The advantages of cooperatives are obvious: at the expense of a large number of participants, you can carry out wholesale purchases at prices much lower than the market, there is the possibility of accumulating funds and the rational distribution of its distribution in the service issues and other property. At the same time, the board in cooperatives is carried out by voting, which allows them to speak out to all members of society, and not to transmit all the power to one hands. Some activities without cooperatives and today imagine is impossible - garages, gardens, cottages, rural communities.

Pros and Cows Opening Cooperative

Any organizational and legal form carries certain advantages and disadvantages. The same situation with cooperatives. The organization of a consumer cooperative carries participants the following advantages:

Equality and solving issues by voting. It doesn't matter how much the participant is made, the amount can be significantly different, but here's the "weight" voices will be the same for everyone. Important issues are solved only together, some decisions can be accepted and at all with unanimous voting.
In cooperatives, all participants work. There may be no more than a quarter of the total number of people. At the same time, employees are minimum.
The income distribution frequency is established in the cooperative also by voting. At the same time, it is possible to share earned at least every day. But the size of the dividend issued should not exceed half of the net income.
Work takes place in the team from "His". Questions about adopting a new member are also accepted on voting. If someone is against expanding the number of participants, it is impossible to accept a newbie.
The number of participants is not limited. They can be infinitely a lot. But there is a minimum threshold - 5 people.
The organization of consumer cooperative is also good in terms of taxation. If the number of participants is less than 100, and the incomes are less than 80 thousand rubles, the cooperative has the right to apply the USN.
The minimum age threshold of participants is 16 years.

Minuses, of course, is also enough. If you look at all listed positive sides under a different angle, we will see the following picture:

Self decide in which direction to continue the development where to spend profit and whether to take a new member is impossible.
You can get out of the cooperative, taking your share and income due for the period. At the same time, the property that cannot be divided is free of charge at the cooperative. You can sell your share either to other participants or a third-party person if it was permitted on the vote.
Hiring employees in the cooperative is quite difficult and not always permitted.
Participants of the debt cooperative meet all their property, and not just the share in the organization.

The process of opening a cooperative

Consumer cooperative organization - the task is not so complicated at the initial stage, as it may seem. The process of creating society begins with the search for partners. They must be at least five. But it can be working and unemployed, free and remote servants, pensioners and schoolchildren from 16 years. A legal organization can act as a sponsor. Working at the level with all, it, of course, will not, but to ensure the means to provide for the first time. As a remuneration, Pai stands out, and therefore part of the income of future periods.

A complete anarchy is impossible in any society, therefore the cooperative requires a person who will be of interest. This face is called the chair. He performs on behalf of the cooperative all legal and significant actions: registration, liquidation, reorganization, representation in courts and tax inspectorate. With quantity from ten people, the creation of the board will need. With the number of participants from fifty people - the Supervisory Board.

Next is written by the charter of the consumer cooperative and the protocol of the meeting on the creation. After that, the participants are made by the amount of mutual contributions in the amount of at least 10 percent of the contribution of each of them. A temporary account opens, cash is made in cash or non-cash marked with a "mutual contribution". Not only money is accepted, the fee can be paid by property. It is evaluated by participants and make an act in free form. After this procedure, you need to pay a state fee. Its size is 4,000 rubles. After payment of duties, you can submit documents to the tax inspection for registration of a legal entity. A few days later, you need to get a ready testimony.

What is written in the charter

Charter is the most important document of any organization. It is prescribed all nuances of work. Cooperatives are no exception. There are legislatively provided items that are necessarily entered into the charter. For the Company of this nature, it is necessary to have the following data in the constituent documents:

complete name of the legal entity;
actual and legal address;
the purpose of the creation and the main activity;
rules adopted by participants on the procedure for admission and exit from the cooperative;
information about contributions, their dimensions, the procedure for introduction, sanction for delay;
structure and composition of the control apparatus;
the list of rights and duties of the participants;
information on how the profit and losses between the members of the Company are distributed;
description of the procedure for reorganization and liquidation.

If the charter is compiled with errors, it will not be taken in the tax. It will be necessary to make adjustments, then re-pay the state duty and only after that come to register again. This is not only a time loss, but also money. Therefore, people who do not understand the nuances of office work, prefer to hire a lawyer. On your own, you can also do. There are many templates on the Internet. From the founders of society, it will be necessary only to carefully replace the data of a fictional organization to their own.

Consumer Cooperative: Capital

The main source of cash of any cooperative is the contributions of its members. Primary consumer cooperative funds are formed exclusively at the expense of participants. In the future, capital can increase in various ways, depending on the direction of the organization's activities. For example, a trade and production cooperative can attract funds by selling goods and services. At the same time, the garage cooperative exists solely on the contributions of the participants.

The size of the mutual fund is not fixed and is not limited in size legislatively, unlike limited liability society. Its size is determined by the general meeting before registering in the tax. In the future, the general meeting may be made decisions on changing the fixed assessment.

Credit Consumer Cooperative

Credit cooperative is created by citizens or legal entities on a voluntary basis. The minimum number of members is 15 individuals or 5 legal. The purpose of creating is to meet the financial interests and needs of its members. Two varieties are distinguished:

credit cooperative of individuals (in such a cooperative of legal entities can not be);
credit cooperative of the 2nd level (this form combines several credit cooperatives in itself).

Credit cooperative is a non-commercial organization, it is designed to satisfy the needs of shareholders. To achieve these goals, it combines funds made by participants, then suggests them as a loan to its shareholders if necessary. In addition, other actions can be carried out that should lead to the goal for which society has been created. The activities of such cooperatives by the Bank of Russia and the Law on Credit Cooperation are governed.

Participation in the loan cooperative often turns out to be a much more profitable option than loans and loans in banks. For its shareholders, society puts the most optimal loan conditions. The percentage under which a loan is issued is almost always below average banking, and the period may be optimal for the participant of the cooperative. The most relevant participation in such a cooperative for people whose activities are constantly related to borrowed funds.

SEC

Agricultural Consumer Cooperative is the most common type of community in our time. Naturally, the bulk of all these organizations is in villages and rural areas. It is there that makes sense to engage in this activity. Agricultural consumer cooperative can be any orientation:

livestock;
horticultural;
vegetal;
equipped;
serving;
trade;
processing;
SEC other species.

You can open it with a minimum number of participants in 5 people or 2 organizations. At the same time there is a condition for work for members of the SEC. Never less than 50% of all work must be performed for participants.

The process of opening a society begins with the development of a plan, filing applications for participation from shareholders and a general meeting. Documents for registration of the cooperative are submitted after the completion of these stages.

For individual farmers and rural residents who lead their farms, participation in SPK is beneficial. Processing huge areas of the Earth without expensive techniques are hard and long, and when opening SEC, you can purchase this technique with a profit for each participant. The same applies to equipment for breeders of birds and livestock. Special buildings, equipment for care, medical care for animals, Purchase of feed - all this becomes much more profitable when opening a legal entity. Thus, product quality, its number increases, and the cost of each individual participant becomes lower.