Organizations by type of economic activity. Company. With modifications and additions from

24.05.2020

Commercial organizations.

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

* prevailing share business companies(more than 50%);

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

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

non-profit organizations.

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

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

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

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

Members of public and religious organizations do not retain rights to the property transferred by them to the ownership of these organizations, including membership fee; are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

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

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

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

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

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

Example: Society of the Blind.

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

management.

Examples: ministries, universities, public schools, departments.

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

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

Examples: private schools, notary offices, private clinics.

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

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

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

Sources of formation of property of non-profit organizations:

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

* voluntary and property contributions and donations;

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

* dividends received on shares, bonds and other securities;

income received from the property of non-profit organizations

(rental);

* membership fee;

* government contributions.

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

1) state non-profit organizations;

2) non-state non-profit organizations.

The enterprise distinguishes between main, secondary (additional) and auxiliary types economic activity.

The main economic activity (MA) is the economic activity that generates the largest share of gross value added. In practice, to reduce the complexity of calculations, instead of the value added indicator, other indicators are used, for example, sales or profit, etc.

A secondary (additional) type of activity is any other (not defined as the main) activity for the production of goods and services. The products of the primary and secondary activities are generally intended for sale on the market.

An ancillary activity is an activity that is carried out within an organization to enable the organization to produce goods and services intended for sale to an outside organization. Most of the ancillary activities are associated with the production of services that are not sold to the outside: the activities of the administration, accounting, data processing, marketing, warehousing, transportation, cleaning, security, etc.

Ancillary activities at the enterprise are not identified and are not taken into account when determining ATS. When developing statistical data, information on them (on the number of employees, costs) is included in the data on the main type of activity of the organization.

If the various stages of production are carried out by the same enterprise in succession and the products produced at one stage serve as a factor of production at the next stage, then there is a vertical integration of economic activities. For example, felling trees can be integrated with sawmill operations; clay extraction - with the production of bricks; yarn production - with weaving production.

In enterprises with vertical integration, activities that are part of a single technological process, the results of which are not intended for sale to the outside, is not identified, and all activities are classified, as a rule, by final products. If part of the intermediate product is released to the outside, then the corresponding activity is identified. For example, if there is a technological chain at an enterprise for the production of cotton fabrics (Fig. 1.1), then the following types of economic activities will be identified at the enterprise (in accordance with OKVED2):

At the class level At the subclass level

At the group level

At the subgroup level

13 Manufacture of textiles
13.1 Preparation and spinning of textile fibers 13.3 Finishing of fabrics and textiles 13.10 Preparation and spinning of textile fibers 13.30 Finishing of fabrics and textiles
13.10.1 Spinning of cotton fibers
13.30.1-5 One of the subgroups depending on the type of finish

This approach makes it difficult to analyze the structure of the enterprise by type of economic activity and the efficiency of production of the most important types of products.

Rice. 1.1.

The rule for identifying activities by end products does not apply to retail trade in products own production and for the processing of agricultural raw materials of own production. In these cases, each activity is classified separately.

When registering an enterprise, the first of the types of activities declared during registration (re-registration) and included in the Unified State Register legal entities (EGRLE) and the Unified State Register of Individual Entrepreneurs (EGRIP).

The actual ATS, determined using the data of statistical observations, is one of the most important classification features of an economic entity, taken into account in the GS DB and necessary for the organization statistical observation and information processing.

In accordance with the Guidelines of Rosstat, ATS is determined for each organization and individual entrepreneur, in some cases separate divisions enterprises may have a main activity that is different from the ATS of a legal entity.

The main type of activity is established in accordance with the statutory documents and does not change in case of performing any other types of activity for public authorities, budgetary and public organizations, financial and insurance organizations.

For all other diversified economic entities, the actual ATS is determined by the territorial bodies of Rosstat on the basis of statistical data on the results of economic activity for the past calendar year.

In order to comply with the principle of stability, the following rules are used:

1) ATS is determined as of January 1 of each year and, as a rule, does not change throughout the reporting year;
2) in order to change the ATS, an economic entity needs the indicators of secondary activity to exceed once (according to annual data) by 25% or more the indicators of the activity, in accordance with which this organization classified at present, or less than 25%, but for two consecutive years.

To determine the ATS of economic entities carrying out several types of activities, a methodology based on the “top-down” method, developed by Rosstat, taking into account the recommendations of Eurostat, is used.

As a criterion in determining the ATS, the share of each type of economic activity (as a percentage of the corresponding indicator for the organization as a whole) is used according to the following indicators:

for commercial organizations, the turnover of goods or services rendered;

for trading activities- gross profit (trading margin);

for non-profit organizations - the average number of employees; tions

for individual entrepreneurs, proceeds from the sale of goods, products, recipients of works and services.

To determine the ATS, you must:

1) determine, on the basis of OKVED, a list of types of economic activities (except for auxiliary ones) carried out by an economic entity, and for each of them calculate the value of the criterion, i.e. the share of each type of activity according to the corresponding indicator;
2) if for one of the types of economic activity the value of the criterion is 50% or more, then this type of activity should be considered the main one;
3) in all other cases, ATS should be determined in stages using the “top-down” method. In this case, the classification is carried out from the highest level of aggregation corresponding to the section (letter designation) to the lowest in accordance with the structure of the OKVED2 code, in which each of the subsequent levels groups activities according to deeper specialization (class - two characters, subclass - three characters, group - four characters, subgroup - five characters, type - six characters).

In the event that at any of the stages of determining the ATS (main section, class, etc.) two or more identical values of the criterion are obtained, then preference should be given to that section, class, etc., which corresponds to the ATS the previous year, and in the absence of such data - the first declared in the constituent documents.

Let us give examples of determining the main type of activity on the basis of OKVED2.

Example 1.1

Definition of ATS for a specialized enterprise (Table 1.5)

Table 1.5

The main type of economic activity in this case corresponds to the grouping OKVED2 25.21.1 "Production of radiators", since the criterion value of more than 50% (59.2%) corresponds to it.

Example 1.2

Definition of ATS for a diversified enterprise using the “top-down” method (Tables 1.6-1.9)

Table 1.6

The structure of the company's turnover by type of economic activity

Since the value of the criterion does not exceed 50% for any type of activity, we determine the value of the criterion (turnover structure) according to the sections of OKVED2 (Table 1.7):

The structure of the company's turnover by sections of OKVED2

Table 1.7

The main section is section C "Manufacturing", which corresponds to the highest value of the criterion 37%. We determine the list of classes included in it and the corresponding values of the criterion (Table 1.8).

Section C structure by class

Table 1.8

The main one is class 25 "Manufacture of finished metal products”, which corresponds to the highest value of the criterion - 19.7%.

The structure of the main class by subclasses

The main subclass is subclass 25.9 "Manufacture of other fabricated metal products", which corresponds to the highest value of the criterion - 10.9%. Since this subclass at this enterprise includes only one type of economic activity with the code 25.99.11, the main type of activity corresponds to this OKVED2 code.

Guidelines for determining the main type of economic activity of business entities based on the All-Russian Classification of Economic Activities (OKVED2) for the formation of summary official statistical information, approved. Order of Rosstat dated December 21, 2014 No. 742.

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

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

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

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

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

Every enterprise in market economy must follow several principles:

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

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

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

Kind of activity	Number of organizations (legal entities)	Number of territorially separate subdivisions
Total by organizations	90745	158860
Of which with the main activity
Agriculture, hunting and forestry	8029	9816
Fishing, fish farming	275	305
Mining	1585	3131
Extraction of fuel and energy minerals	829	2133
Extraction of minerals, except for fuel and energy	693	998
Manufacturing industries	16603	23821
Production food products including drinks and tobacco	3314	5147
Textile and clothing industry	740	902
Manufacture of leather, leather goods and footwear	153	173
Wood processing and production of wood products	647	768
Pulp and paper production; publishing and printing activities	2234	2528
Production of coke and oil products	117	192
Chemical production	731	1156
Manufacture of rubber and plastic products	689	886
Manufacture of other non-metallic mineral products	1480	1775
Metallurgical production and production of finished metal products	1430	1844
Production of machinery and equipment (excluding production of weapons and ammunition)	1611	2338
Production of electrical equipment, electronic optical equipment	1682	2447
Production of vehicles and equipment	901	1555
Other productions	696	1775
Production and distribution of electricity, gas and water	6122	11872
Construction	5989	9785
	15926	43224
Hotels and restaurants	1997	2968
Transport and communications	6035	15296
	16981	24528
Public administration and ensuring military security; social insurance	61	101
Education	4002	5088
Health care and provision social services	1327	1724
Provision of other communal, social and personal services	5812	7200

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

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

Enterprise types

Enterprises differ in terms of conditions, nature of operation and goals. For a deeper and more effective study of entrepreneurial activity, all enterprises are mainly classified according to the type and nature of economic activity, type of ownership, ownership of capital, legal status and other features (table 2).

Table 2. Types of enterprises

By industry and type of economic activity	Production - construction - trading - research and production, etc.
By form of ownership	State - municipal - private - mixed
By the nature of the legal regime of ownership	Individual - collective - with shared ownership - with common joint property
By the capacity of the production potential (the size of the enterprise)	Small - medium - large
According to the prevailing production factor	labor intensive - capital intensive - material-intensive
By ownership of capital and control over it	National - foreign - mixed
Depending on the limits of responsibility	With full responsibility - With limited liability
According to the legal form of entrepreneurial activity	General partnership - faith partnership - limited liability company - additional liability company - joint-stock company - production cooperative - unitary enterprise
By type of product	Enterprises for the production of goods - service providers

Classification by type and nature of activity

The most important difference between enterprises from each other is their belonging to a certain sector of the state economy - industry, construction, transport, agriculture, trade, financial sphere, supply and marketing, culture, science and education, health care, etc.

The classification of enterprises by industry is carried out according to the purpose of their products, the commonality of the raw materials used, the nature of the technical base and the technological process, professional staff personnel, etc. For example, industrial enterprises they are mainly engaged in the production of goods (usually, such enterprises include those with more than 50% of their total turnover accounted for by the production of industrial products).

Trade enterprises They are mainly engaged in carrying out operations for the purchase and sale of all kinds of goods. All of them can either be included in the sales system of large industrial enterprises, or operate independently, both legally and economically, from other firms and conduct trading and intermediary operations in the market.

Freight forwarding companies carry out operations for the delivery of goods to the consumer, fulfilling the instructions of other industrial, commercial and other firms.

Classification by enterprise size

The most important characteristic of an enterprise is its size, which is determined primarily by the total number of all (employed) workers. Basically, on this basis, all enterprises are divided as follows: small - up to 50 employees; medium - from 50 to 500 (sometimes up to 300); large - over 500, as well as especially large - over 1000 employed. Establishing the size of an enterprise by the number of employees can also be supplemented by other characteristics - sales volume, profits, assets, etc.

The size of any enterprises is closely related to their belonging to any industry. For example, engineering and ferrous metallurgy enterprises are usually large and especially large enterprises. In the food, light and oil refining industries, mainly medium-sized enterprises operate.

To date Russian economy characterized by an increase in the share of small and medium-sized private businesses.

In general, the development of small business in the economy has many important advantages:

growth in the number of owners, i.e. the formation of a middle class - an important guarantor of political stability in society;
increase in the economically active population of the country, due to which the incomes of citizens increase and disproportions in the welfare of different social groups society;
selection of the most energetic and capable individuals for whom small business is perceived as a primary school of self-realization;
creation of new jobs with relatively low capital costs especially in the service sector;
employment of workers released in the public sector, as well as representatives of the most socially vulnerable groups of the population;
elimination of all types of monopolies of producers and creation of a competitive environment;
mobilization of financial, material and natural resources , which, otherwise, would have remained unclaimed, as well as their most effective use in the economy (for example, small business activates small savings of citizens who are not inclined to use the services of the banking sector, but are ready to invest their money in their own production).

Thus, it is quite difficult to overestimate the importance of small business development for our country.

The federal law "On State Support for Small Business in the Russian Federation" dated June 14, 1995 defined the concept of a small enterprise (SE). A small business entity is understood as commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public organizations, religious organizations, charitable and other bodies does not exceed 25%, the share owned by one or more persons who are not small business entities does not exceed 25%.

As seen from this definition, a mandatory requirement for the MP is the possibility of participation of other legal entities in the authorized capital of the MP. Another important condition for classifying an enterprise as small is the establishment of the maximum average number of employees in the company: in industry, construction, and also in transport - 100; in the scientific and technical sphere and in agriculture - 60; in wholesale trade- fifty; in retail trade and consumer services - 30; in other industries and in the implementation of other activities - 50 people.

At the beginning of 2013, more than 230 thousand small enterprises operated in Russia, with a total turnover of 6.8 trillion. rubles with an average number of employees of more than 6.3 million people. (table 3).

Table 3. Key performance indicators of small enterprises (excluding microenterprises) in January-June 2013

Industry	Number of enterprises, units	Average population employees (without external part-timers), pers.	Turnover of enterprises, thousand rubles
Manufacturing industries	33963	1129086	757460108
Construction	29734	868568	689289468
wholesale and retail; repair of motor vehicles, motorcycles, household and personal items	70315	1537253	3958272516
Transport and communications	13667	371270	3958272516
Operations with real estate, rental and provision of services	48467	1325696	716193178
Total	234495	6337626	6880027955

* Official data of the Federal Statistics Service

It is necessary to support the development of small enterprises with the help of an effective state policy in the field of small business, the provisions of which are set out in the Law of the Russian Federation “On State Support for Small Business in the Russian Federation”.

The main directions of development are as follows:

formation of a clear infrastructure for support and development;
additional creation of preferential conditions for the unhindered use by small businesses of state financial, material and technical and information resources, as well as scientific and technical developments and efficient technologies;
providing the possibility of a simplified procedure for registration, licensing, certification of products, as well as the submission of state statistical and accounting reports;
comprehensive support foreign economic activity firms, including assistance in the development of trade, production, scientific and technical, information relations with foreign partners;
organization of training, retraining and advanced training of employees for a small enterprise.

The goals and directions of assistance to Russian small businesses are presented in government programs calculated, which become the basis for the implementation of state policy.

Classification by form of ownership

basis legal status any enterprise is a form of ownership, which distinguishes between state, private, municipal, owned by public organizations and other enterprises (Table 4.).

According to official statistics, all Russian enterprises in 2002 were distributed according to the form of ownership in this way (as of January 1, 2002:).

Table 4. Distribution of enterprises by form of ownership in the Russian Federation (on the example of 2002)

Forms of ownership	Number of enterprises and organizations, thousand units	As a percentage of the total
Total enterprises (thousand units)	3593,8	100
Including by type of ownership
state	155,1	4,3
municipal	231,0	6,4
private	2725,9	75,8
property of public and religious organizations (associations)	236,8	6,6
other forms of ownership, including mixed Russian, foreign, joint Russian and foreign	245,1	6,8

The predominance of private property is characteristic of all countries with a developed market economy.

Private enterprises can be independent independent companies or in the form of various associations created both with the help of a participation system and with the help of agreements between the participants in the association. An enterprise, depending on the form of association, may be independent and personally make decisions in economic matters and undoubtedly answer for all its obligations or be deprived of legal and economic independence, in which case the solution of economic issues will depend on the parent enterprise.

State enterprises along with private ones, they act as counterparties in the economic cycle. State enterprises can be both purely state-owned and mixed.

All of them as a production unit are characterized by two important features:

The ownership and management of such an organization is wholly or partly in the hands of the state or public institutions and associations; they either own the company's capital and have absolute authority to dispose of it in any order, or join private initiatives, but in one way or another influence them and control their activities.
In its functioning, the main goal of the state enterprise is not only the search for maximum profit, but also the desire to ensure the common good, and this can keep financial inflows within certain intervals or even lead in some cases to losses, which, nevertheless, are justified.

State-owned industrial firms occupy a fairly secure position in the manufacturing industry. different countries. In some countries they specific gravity in the production of industrial products is determined within 20-25%. A significant part of state-owned enterprises operates in the extractive industries.

Classification by organizational and legal forms

The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises as legal entities, and also defines the rights of citizens as individuals.

Citizens ( individuals) have the right to engage in entrepreneurial activities without the obligatory formation of a legal entity as an individual entrepreneur (IP) from the moment of its state registration in this capacity, and also has the right to create legal entities independently or jointly with other persons. A citizen, in the case of engaging in entrepreneurial activity, is liable for his obligations with all the property that belongs to him. Entrepreneurial activities that are carried out without the formation of a legal entity are subject to the rules governing the activities of legal entities.

In the organization of entrepreneurial activity, a special place belongs to those enterprises that are organized by combining several entrepreneurs - business partnerships and companies.

Business partnerships and companies- these are commercial organizations, the authorized (share) capital of which is divided into shares (contributions) of the founders (participants). Business partnerships and companies can include both individual entrepreneurs and legal entities (commercial enterprises). Depending on the type of association and the level of responsibility of the participants in a partnership or company for its obligations, business associations are divided into associations of persons and associations of capital.

Associations of persons are based on the personal participation of their members in the management of the affairs of the organization. Members of such an enterprise unite not only monetary or other resources, but also their own activities in the application of these funds. Any member of this enterprise has the right to manage the affairs and representation. Capital pooling implies the addition of only capitals, but not activities: the management and operational management of the company is carried out by bodies specially created for this. Any liability for all obligations of capital pooling is borne by the enterprise itself, and the participants are thus completely exempt from the possible risk that arises as a result of the economic activity of the company.

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

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

Any partnership, despite having its own legal personality, is a contractual association. It operates on the basis of a constituent agreement, and not a charter, like many others. legal entities;
Since a partnership is an association of persons that involve the joint implementation of entrepreneurial activities, all its participants can only be individual entrepreneurs or commercial organizations, while this restriction does not apply to the possibility of participating in companies;
The participants in the partnership, under all their circumstances, are fully jointly and severally liable for all its obligations. This responsibility can be assigned to them only on a limited range of grounds, which are clearly provided for by the Civil Code of the Russian Federation (see Articles 56, 95, 105 and comments thereto);
A person has the right to participate as a general partner in only one partnership;
A partnership cannot in any way be created by only one person, but such an opportunity exists for a society;
A prerequisite for the creation and operation of a company is its correct capitalization. The law is quite strict about folding authorized capital company, changing the size, as well as maintaining the company's assets at a level not less than the authorized capital itself;
Partnerships do not have the system of organs inherent in societies. All the affairs of the partnership are conducted personally by the participants, while in a society the management of affairs can be carried out by hired persons;
The company name of the partnership must necessarily include the name (name) of at least one of its participants. In a society, the name can be arbitrary;
The right to participate in a society is transferred more freely than in a partnership;
Any changes in the composition of the participants in the company absolutely do not affect its existence, while the departure of a full comrade, according to general rule, leads to the termination of the partnership;
AT legal regulation societies have a very high proportion of imperative norms. Partnerships are regulated mainly by dispositive norms.

Business partnerships can be organized in the form of a general partnership and a limited partnership (limited partnership), and business companies - in the form of a joint-stock company, a limited liability company and an additional liability company.

Complete such partnership where the participants (general partners), in accordance with the concluded agreement, are engaged in entrepreneurship on behalf of the partnership and bear full responsibility for all its obligations with their property.

The main features of a general partnership:

at its core - treaty between all participants;
it is commercial organization;
in its activities is personal involvement all comrades;
can't be organized with just one face and a person may be a member of only one general partnership;
entrepreneurial activity is carried out on behalf of the partnership- legal entity;
All participants bear responsibility for its obligations the property they own.

The founding document of a general partnership is memorandum of association.

Decisions in a general partnership are made unanimously; each member is assumed to have one vote.

The general partnership's profits and losses are distributed between all its members according to the size of their shares in the share capital of the organization, unless otherwise provided by the existing memorandum of association.

Faith partnership (limited partnership) is a partnership that, along with the participants, carries out entrepreneurial activities on behalf of the partnership and is liable for all obligations of the partnership with its property (general partners), and there are also one or more contributors (limited partners) who bear the risk associated with the activities of the partnership , within the limits of their contributions and do not take any part in the implementation of entrepreneurial activities by the partnership.

Limited Liability Company(LLC) is a company organized by one or more persons, in which the authorized capital is divided into shares of the sizes established by the constituent documents; all members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company only to the extent of the value of their contributions to the authorized capital.

The main legal documents that determine the position of an LLC are the Civil Code of the Russian Federation and the federal law"On Limited Liability Companies" dated February 8, 1998

LLC differs from other forms of enterprises in a number of characteristic features:

By composition of participants:

citizens and legal entities can be members of the company;
government bodies and local self-government bodies are not entitled to act as participants in societies;
An LLC can be founded by one person;
the company cannot have as its sole participant another economic company consisting of one person;
The number of participants in an LLC must not exceed 50.

On company property:

the authorized capital of the company consists of the nominal value of the shares of its participants (share capital);
enterprises in the form of LLCs are mostly small and medium-sized, more mobile and flexible than JSCs. The minimum level of authorized capital for an LLC is established by federal law in the amount of 100 times the amount of the minimum wage (SMIC) as of the date of submission of documents for state registration of an LLC;
share certificates, unlike shares, are not securities, and, accordingly, they are not circulated on the market. Usually, share certificates are transferred to other depositors of funds only with the consent of the partners. As a rule, there is no public subscription in an LLC. In some countries, for example in England, it is specifically stipulated that a share, unlike a share, cannot be split and must belong to one person;
if the shareholder only has to pay for the share, and this will be considered his only obligation to the joint-stock company, then in an LLC the shareholder may, under certain circumstances, be obliged to contribute additional funds to the authorized capital of the company.

The founding documents of an LLC are memorandum of association and company charter.
In the foundation agreement, the founders of the company undertake to create a company and determine the procedure for joint activities on its creation. The memorandum of association also determines the composition of the founders (participants) of the company, the size of the authorized capital of the company and the size of the share of each of the founders (participants) of the company, the amount and composition of contributions, the procedure and terms for making them to the authorized capital of the company upon its establishment, the responsibility of the founders (participants) of the company for violation of the obligation to make contributions, the conditions and procedure for the distribution of profits between the founders (participants) of the company, the composition of the company's bodies and the procedure for the withdrawal of participants from the company.
Unlike the memorandum of association, the charter of an LLC must contain more complete information on these issues. In addition, it usually includes the following provisions: obligations of the company and its members (most often, the charter contains an indication that the participants are not liable for the obligations of the LLC, and the LLC is not liable for the obligations of the participants); information about subsidiaries, branches and representative offices; the competence of the LLC management bodies; the procedure for making decisions by the company's bodies; the possibility of transferring shares to a third party; the procedure for admitting and expelling members; distribution of LLC funds after its liquidation and some other provisions.

Profit intended for distribution among its participants is distributed in proportion to their shares in the LLC, unless the charter establishes a different procedure for distributing profits between participants.

Additional Liability Company(ODO) is a kind of economic companies. The peculiarity is that if the property of the company is insufficient to satisfy the claims of creditors, the participants in the ALC can be held liable for the debts of the company with their personal property, and in joint and several order. However this liability is limited: it does not apply to all of their property, as in a full partnership, but only to part of it - the same for all multiples of the amount of contributions made (for example, three times, five times, etc.).

In addition, in the event of the bankruptcy of one of the participants in its additional responsibility proportionally(or in another order established by the constituent documents) distributed between the other participants, as if "growing" to their shares.

So, ALC occupies an intermediate position between partnerships with their unlimited liability of participants and companies that generally exclude such liability.

Joint-stock company(JSC) - a commercial organization, the authorized capital of which is formed at the expense of the nominal value of shares acquired by shareholders and certifying the obligations of these shareholders.

The legal status of JSCs is determined by the Civil Code and the Federal Law "On Joint Stock Companies" dated December 26, 1995 (as amended by subsequent amendments and additions).

In the description of the AO, it is necessary to highlight the following:

AO - commercial organization, i.e. the main purpose of the activity is profit;
the authorized capital of JSC is divided into a certain number of equal shares, each of which corresponds to a share - a security that gives any of its owners equal rights;
JSC participants (shareholders) not liable for his obligations, and the company is not liable for the debts of its participants (the principle of independent responsibility of each subject of civil law relations);
the trade name of the joint-stock company must contain an indication of the organizational and legal form of the enterprise(JSC), its type (open or closed), as well as the name that individualizes the company (for example, Closed Joint Stock Company "More").

Joint stock companies have the following advantages:

the ability to attract additional investment by issuing shares;
limiting the liability of shareholders in the event of a general economic interest and efficient operation enterprises;
business risk reduction;
facilitating the flow of capital funds from industry to industry;
reducing the JSC's dependence on the composition of shareholders;
the presence of a familiar mechanism for the activities of joint-stock companies based on joint-stock legislation.

The joint-stock company form is currently the most common form of enterprise organization. The founders of a joint-stock company conclude among themselves written contract, which determines the procedure for their joint activities to create a company. The agreement also defines the size of the authorized capital, the categories and types of shares to be issued to be placed among the founders, the amount and procedure for their payment, the rights and obligations of the founders to create a company.

The agreement on the establishment of a joint-stock company does not apply to constituent documents.

The only founding document of a JSC is charter. A detailed list of data to be reflected in the charter is enshrined in the Federal Law on Joint-Stock Companies (clause 3, article 11).

The charter should not contain information about the founders of the company and shareholders. They are included in the register of shareholders of the company.

economic basis JSC activity is authorized capital.

The authorized capital of a JSC is made up of the nominal value of shares acquired by shareholders and determines minimum size property of the company that guarantees the interests of its creditors.

When a company is established, the authorized capital is formed at the expense of funds contributed by the founders as payment for the shares they acquire. However, subsequently the real value of the property (net assets) of the operating company may not coincide with the size of its authorized capital.

The authorized capital of a JSC is formed in two ways:

public subscription for shares;
distribution of shares among the founders.

In the first case, there is public corporation, in the second - closed.

An open joint stock company is characterized by the following:

has the right to conduct an open subscription for shares issued by him and their free sale, i.e. place their shares among an unlimited number of persons (thus, the number of founders and shareholders is not limited);
shareholders can freely alienate their shares without the consent of other shareholders this society and without restrictions in the choice of buyers;
the minimum amount of the authorized capital must be at least 1000 times the minimum wage established by federal law on the date of registration of the company;
is obliged to publish annually for general information the annual report, balance sheet, profit and loss account.

A closed society has a number of distinctive features:

shares can be distributed only among the founders or other predetermined circle of persons;
is not entitled to conduct an open subscription for shares;
the number of participants should not exceed 50. If this limit is exceeded, then the company must be transformed into an open company within one year, otherwise it is subject to liquidation;
the minimum amount of the authorized capital must be at least 100 times the amount of the minimum wage in force on the date of state registration of the company (Article 26 of the Law);
shareholders closed society have the pre-emptive right to acquire shares sold by other shareholders of this company.

JSC of one type can be transformed into a society of another type: open to closed and vice versa.

There are, however, restrictions on changing the type of society. An open society cannot be transformed into a closed one:

if the founders in accordance with federal laws are the Russian Federation, a constituent entity of the Russian Federation or municipality;
in accordance with the law, companies operating in a certain area can only be created in the form of open ones (for example, investment funds);
open society has over 50 shareholders.

A closed company cannot be transformed into an open one if the amount of its authorized capital is below the minimum level established for open companies.

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

Members of a production cooperative bear the obligations of the cooperative subsidiary liability in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative. The founding document of a production cooperative is its charter approved by the general meeting of its members. The charter of the cooperative contains information on the conditions for making and on the amount of share contributions; on the liability of members of the cooperative for violation of obligations to make share contributions; on the procedure for distributing profits and losses of the cooperative and other issues.

The number of members of the cooperative should not be less than five.

The property owned by the production cooperative is divided on shares of its members in accordance with the articles of association of the company. The cooperative is not entitled to issue shares. The profit of the cooperative is distributed among its members in accordance with labor participation, unless otherwise provided by law or the charter of the cooperative. supreme body management of the cooperative is the general meeting of its members.

Main normative documents defining legal status production cooperatives are the Civil Code of the Russian Federation, the Federal Law "On Production Cooperatives" of May 8, 1996, the Federal Law "On Agricultural Cooperation" of December 8, 1995 (with subsequent amendments and additions).

unitary enterprise(UE) is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. In UE, property is indivisible and cannot be distributed among contributions (shares, shares), including between employees of the enterprise.

UEs have features that distinguish them from other commercial organizations. First of all, they are created and act based on state or municipal property, in connection with which their founders are the state of the Russian Federation (or a subject of the Federation) or a municipality. Secondly, the owner of the property, creating a UE and giving it the necessary material resources, does not lose, unlike the founders of economic companies and partnerships, as well as production cooperatives, the rights to it. UEs, in the course of their business activities, own and use property that, in essence, belongs to another entity.

Legal status unitary enterprises is regulated by the Federal Law "On State and Municipal Unitary Enterprises" dated November 14, 2002.

The property assigned by the owner to the UE forms its statutory fund, the size of which, sources and order of creation are reflected in the constituent document; for UE it is the charter. It should contain the subject, goals of the activity, the company name of the UE, indicating the owner and determining belonging to a state or municipal enterprise.

The property may belong to the UE on the basis of either economic management or operational management (Table 5).

Table 5. Types of unitary enterprises

unitary enterprise	The property is located	Created by decision*	Enterprise responsibility
On the right of economic management (federal state enterprise, state enterprise of a constituent entity of the Russian Federation, municipal enterprise)		Authorized state (municipal) body	The owner is not liable for the obligations of the enterprise
On the right of operational management (federal boiled enterprise, state-owned enterprise of a constituent entity of the Russian Federation, municipal state-owned enterprise)	In state or municipal ownership	Government of the Russian Federation	The enterprise is liable for its obligations in cash and is not liable for the obligations of the owner. Subsidiary liability for the obligations of a state-owned enterprise is borne by the owner
* The same body approves the charter and appoints the head of the enterprise, accountable to this body

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

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This section includes:

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

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

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

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

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

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

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

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

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

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

Electroplating, plating and heat treatment metal, see 25.61;

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

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

These include:

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

Modification of agricultural products classified in section A;

Preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of catering establishments and bars);

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

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

Breaking down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

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

Subsection DG. Chemical production Subsection DH. Manufacture of rubber and plastic products Subsection DI. Manufacture of other non-metallic mineral products Subsection DJ. Metallurgical production and production of finished metal products Subsection DK. Manufacture of machinery and equipment Subsection DL. Manufacture of electrical, electronic and optical equipment Subsection DM. Manufacture of vehicles and equipment Subsection DN. Other industries Section E. Production and distribution of electricity, gas and water Section F. Construction Section G. Wholesale and retail trade; repair of vehicles, motorcycles, household and personal items Section H. Hotels and restaurants Section I. Transport and communications Section J. Financial activities Section K. Real estate transactions, rent and provision of services Section L. Public administration and military security ; Compulsory social security Section M. Education Section N. Health care and provision of social services Section O. Provision of other communal, social and personal services Section P. Provision of household services Section Q. Activities of extraterritorial organizations

Annex A (mandatory). Description of groupings

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

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword

DEVELOPED

Ministry of Economic Development and Trade of the Russian Federation, Center for Economic Classifications

PRESENTED

Ministry of Economic Development and Trade of the Russian Federation

Scientific and technical department of the State Standard of Russia

ACCEPTED AND INTRODUCED

OKVED uses a hierarchical classification method and a sequential coding method. The code for grouping types of economic activity consists of two to six digital characters, and its structure can be represented as follows:

XX. - Class;

XX.X - subclass;

XX.XX - group;

XX.XX.X - subgroup;

XX.XX.XX - view.

To ensure that the records of OKVED codes correspond to the records of NACE Rev. 1 codes in OKVED codes a dot is placed between the second and third characters of the code. If there are additional division levels compared to NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code.

In the classifier, by analogy with NACE Rev. 1, sections and subsections are introduced with the preservation of their letter designations.

For example:

Section D Manufacturing
Subsection DA Manufacture of food products, including beverages, and tobacco

	Food production, including beverages
	Production of meat and meat products
	Meat production
	Production of meat and edible offal cattle, pigs, sheep, goats, animals of the equine family
	Manufacture of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs
	Production of edible animal fats
	Production of non-edible by-products

As classification features of types of economic activity, OKVED uses features that characterize the field of activity, the process (technology) of production, etc. As an additional (within the same production process), the characteristic "raw materials and materials used" can be distinguished.

An example of using the classification feature "field of activity":

Section A Agriculture, hunting and forestry

Section C Mining

Section I Transport and communications

	Land transport activities
	Water transport activity
	Air transport activity
	Auxiliary and additional transport activities

	Postal and courier activities

An example of using the classification feature "production process":

Subsection CA Extraction of fuel and energy minerals

	Extraction of hard coal, brown coal and peat

	Extraction, enrichment and agglomeration of hard coal
	Coal mining
	Open pit coal mining
	Underground coal mining

In accordance with international practice OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between internal and foreign trade, market and non-market, commercial and non-commercial economic activities.

Classification of installation and (or) installation activities building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in grouping 45 "Construction". For example, installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc.

The classification of activities for the maintenance and (or) repair of instruments, apparatus, machinery, equipment, vehicles, etc. is carried out in groups that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles (groups 50.2 and 50.4), household and personal items (group 52.7), office machines and computer equipment (group 72.5).

Descriptions of OKVED groupings with codes up to four characters inclusive in terms of scope of concepts correspond to descriptions of similar groupings of NACE Rev.1. When detailing groupings with four-digit description codes, they are either not given (if the descriptions of the subordinate groupings in the aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or they are not given in full and contain a part of the description relating to all subordinate groupings.

The construction of separate OKVED groupings has the following features.

When using OKVED to classify activities performed on a fee or contract basis, these activities should be considered as activities of economic entities that produce the same products or provide services at their own expense. At the same time, two main types of activities of economic entities carried out for a fee or on a contractual basis are distinguished:

Performance of work according to the customer's documentation, when the contractor provides the subcontractor with all the technical documentation necessary for the production of the ordered products. For example, in metallurgical production (forging, cutting, stamping, casting);

Performance of work on order, when a subcontractor performs certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts, machined, etc. Commissioned work may include working metals, preparing fruits for canning, etc.

The activities of economic entities selling on their own behalf products manufactured to their order at other enterprises are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the technical, technological, design documentation required for production; transfer "know-how", patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him), assume the risk associated with production (they are the owners of the raw materials and materials from which the products are made; transfer to the contractor in rent or lease for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the economic entity independently.

OKVED is maintained by the Ministry of Economic Development of Russia.

When conducting OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia.

The organization of the mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia.