INTRODUCTION
1 ENTERPRISE AND ENTREPRENEURIAL ACTIVITIES: CONCEPT, ESSENCE, TYPES
1.1 The concept of entrepreneurship, its essence
1.2 Types and forms of entrepreneurial activity
1.3 Enterprise - economic organization market conditions
2 BUSINESS PLANNING, BUSINESS PLAN
2.1 Schematic diagram of an entrepreneurial operation, its calculation
2.2 Enterprise management. Management
2.3 Drawing up business plans and business projects
2.4Competition in a market economy. Entrepreneurial risk
3CURRENT STATE OF BUSINESS ACTIVITIES IN A MARKET ECONOMY
3.1 State regulation of entrepreneurial activity
3.2 Problems and prospects for the development of entrepreneurship
CONCLUSION
REFERENCES
MANAGEMENT
The topic of entrepreneurship is interesting and very important for the present time. All civilized countries owe their well-being not to the command-administrative, but to the market system of economy, a powerful engine of economic and social development of which is entrepreneurship.
As world experience shows, without the freedom of a market economy, without an amateur producer, without entrepreneurial activity, no prosperity is possible. Domestic entrepreneurship has its own history, which was interrupted for more than 70 years. In post-communist Russia, new forms of economic life are only just making their way through the rubble and windbreaks left by the collapsed command-administrative economy. As never before, the country needs those people who, having absorbed the best of world and domestic practice, would begin the difficult but fruitful work to create a truly effective economy.
It is entrepreneurship, which is associated with the concepts of "dynamism", "initiative", "courage", that turns many interesting ideas into reality and contributes to progress. In order to overcome the crisis and accelerate economic growth, to overcome leveling and its negative socio-economic consequences, it is important not to suppress entrepreneurship, but to create all favorable conditions for its functioning and development.
In economic science, a fairly large amount of literature is devoted to this problem. Research on this topic was carried out both within the framework of the Keynesian school itself and in other areas.
This work is built on the principle of substantiating the main role of entrepreneurship in the development of a market economy in general, and for Russia in particular. It is also said about the difficulties that our country faced on the way to the market. So, in the theoretical part, we talk about the formation of the theory of entrepreneurship up to the modern experience of economically developed countries, and define entrepreneurship. Then, the essence of entrepreneurial activity is revealed in more detail: conditions for development, forms, characteristics, main goals, etc. The next part of the work analyzes entrepreneurship as a factor of production, and also talks about business planning, which is necessary for survival in a competitive environment development of market relations in our country. At the end of the course work, the features of state regulation of entrepreneurial activity in a market economy are revealed. In conclusion, an assessment of the effectiveness of the considered methods is given, the problems hindering the development of a free market economy and entrepreneurship in the country, as well as possible prospects for their solution are indicated.
1 COMPANYAND BUSINESS ACTIVITIES: CONCEPT, ESSENCE, TYPES
1.1 The concept of entrepreneurship, its essence
Russian legislation on enterprises and entrepreneurial activity defines entrepreneurship as an initiative independent activity of citizens and their association, aimed at making a profit, carried out at their own risk and under their property responsibility. To the greatest extent, entrepreneurship is characterized by such features as independence, initiative, responsibility, risk, active search, dynamism, mobility. All this taken together, in the aggregate, should be inherent economic activity so that it can rightly be called entrepreneurial, business.
Entrepreneurship is usually characterized by a tactical mode of action, the relative short duration of business operations and transactions. The entrepreneur is inclined to carry out a series of successive operations of not very long duration. In some it is accompanied by success, and in others - by failure, it is important that, in general, profits cover, exceed losses.
All this, however, does not exclude the connection of entrepreneurship with large, long-term economic projects.
Entrepreneurship is a public activity. According to Russian law, any citizen who is not limited in legal capacity can be an entrepreneur, i.e. able to act. Citizens of foreign states and stateless persons can act as Russian entrepreneurs. Collective entrepreneurs, partners can be associations of citizens using both their own and other legally acquired property.
At the same time, not everyone who has the right to become entrepreneurs should become them. To be a successful businessman, you need abilities, knowledge, skills, energy, a natural gift. Without all this, you can sometimes achieve momentary success, which will be replaced by losses, failure, or even bankruptcy. In addition, one should know that true entrepreneurship is not clipping coupons, but everyday hard, exhausting work.
This is how the professor characterizes the career and fate of an entrepreneur
V. Bogachev: “An entrepreneur is a poor fellow, an eternal debtor; an indefatigable optimist who voluntarily chose a life career for himself; in which he will have to change the object and, perhaps, the sphere of management more than once, probably go bankrupt and try to get back on his feet again; a merciless self-exploiter without a regular working day and holidays, who does not allow himself, even with a successful course of affairs, to spend more on his own consumption than a skilled wage worker.
But today society, especially Russian society, badly needs such businesslike, energetic people who are able to organize a layer of entrepreneurs.
Entrepreneurship is one of the most important components of the economy. In the market economy countries, entrepreneurship has become widespread and constitutes the vast majority of all forms of organizations. Over the past ten years, millions of entrepreneurs and owners have appeared in Russia. In connection with privatization, only a part of organizations and enterprises remained with the state, while the rest were transferred to private ownership. main part Russian entrepreneurship constitutes small and medium-sized businesses.
The main task of the entrepreneur is the management of the enterprise, which includes the rational use of resources, the organization of the process on an innovative basis and economic risk, as well as responsibility for the final results of their activities. The social nature of entrepreneurship means not only the activities of the agents involved in it, but also the presence in the public economy of certain conditions that allow the implementation of the functional features inherent in entrepreneurship. The totality of these conditions constitutes an entrepreneurial environment, the most important elements of which are economic freedom and self-interest. Economic freedom is a defining feature of the business environment. For an entrepreneur, the presence of economic freedom is not only the opportunity to engage in one or another type of activity and have equal access to resources and markets, but also the moral and ethical sanctioning of entrepreneurial activity.
Personal interest is the driving motive of entrepreneurship, therefore, providing conditions for appropriating the results obtained, extracting and accumulating income is a defining condition for the entrepreneurial environment.
The first who began to study the entrepreneur as a key figure in the socio-economic system is R. Cantillon, who actually laid the foundation for the scientific study of entrepreneurial topics and laid the fundamental foundations for subsequent theoretical research in this direction.
An important place in the creation of the theory of entrepreneurship was played by Adam Smith, who believed that a balanced economic system is a self-sufficient organism capable of self-regulation and sustainable development. The regulatory mechanism here is free competition, and entrepreneurs are the key figures in such competition.
The next major figure in the study of entrepreneurship is J. B. Sey. In his opinion, an entrepreneur is an industrialist, an active, educated, talented inventor, a progressive farmer or a bold business person, whose ranks multiply in all countries as the market opens and expands. Predominantly these people lead production and dominate the distribution of wealth.
From the point of view of K. Marx, it is necessary to oppose not the entrepreneur and the investor, but the various roles in which the capitalist acts in the production process. The entrepreneur is simultaneously the subject of the appropriation of surplus value, i.e. realizing the function of exploitation of workers, and the subject of organization and management of the enterprise.
For a long time, scientific and everyday ideas about entrepreneurship and the entrepreneur were associated with the concepts of "capital" and "capitalist". It is quite difficult to distinguish an entrepreneur from a capitalist, but life has clearly and convincingly confirmed that an entrepreneur and an owner of money (capital) are not always the same person. Special theoretical research was required to characterize the entrepreneur. An attempt to give a detailed description of entrepreneurship was first carried out by the Western theorist Joseph Schumpeter (1883-1950), who published his famous work The Theory of Economic Development in 1912. “Entrepreneurs,” wrote I. Schumpeter, “we consider not only those “independent” economic entities of a market economy, but all those who actually perform a fundamental function, even if they are not “independent”, but are employees of a joint-stock company or any other private firm." I. Schumpeter considered innovation as the fundamental function of an entrepreneur, that is, the activity of a new combination of factors of production and social factors in order to obtain real economic benefits, including in the form of increasing the profits of a joint-stock company. The entrepreneurial function is based on a special intellectual and psychological basis, the main features of which Schumpeter considered: 1) non-saturable energy of acquisition, not associated with a feeling of direct satisfaction from the consumption of goods and motivated by the desire to assert one’s dominance, influence, success as such (its indicator can be profit); 2) inventive intelligence;
3) "flair", replenishment by intuition of the lack of information inevitable in a new business; 4) a strong will that can overcome both the inertia of one's own behavior and the resistance of the environment, which allows one to lead other people. Entrepreneurship, according to Schumpeter, is "creative destruction". To implement new combinations of factors of production, it is necessary to destroy the old ones, removing from them the ones necessary for the implementation of innovations. In conditions of large-scale capitalist competition, this can only be done at the expense of free funds provided by credit. But no credit will lead to economic development if there is no main - dynamic entrepreneur - innovator, who undertakes the implementation of new combinations. The entrepreneur is not an inventor, or the owner of capital as such, but one who introduces new combinations into economic reality. Such innovative activity of entrepreneurs is, according to Schumpeter, the engine of economic development.
1.2 Types and forms of entrepreneurial activity
Entrepreneurship is characterized by common features of any economic activity. At the same time, it is characterized by a certain content, direction, sequence of procedures carried out by the entrepreneur.
Entrepreneurship can be carried out both in the public and in the private sector of the economy. In accordance with this, state and private entrepreneurship are distinguished.
State entrepreneurship is a form of economic activity on behalf of enterprises and institutions. It is implemented by state governing bodies or local self-government bodies, and the property of such enterprises is a separate part of state or municipal property, budgetary funds and other sources.
Private entrepreneurship is a form of economic activity on behalf of an enterprise or entrepreneur. Let us note with all this that state entrepreneurship is less efficient than private entrepreneurship, and the main reason for this is that entrepreneurial functions are always carried out by specific people: in private entrepreneurship, these functions are performed by talented people who quickly respond to any changes and who are engaged in the fact that attractive to them. In the public sector, on the other hand, people who are appointed, formally fulfilling their duties, are responsible for the implementation of entrepreneurship. This is evidenced by the research of the World Bank, conducted in 76 countries of the world. Along with this, we can talk about collective, family and other types of entrepreneurship, which, ultimately, is still a derivative of the two forms mentioned above. Therefore, another classification is important - depending on the functions that the entrepreneur assumes when entering the entrepreneurial space.
Entrepreneurship is large, medium and small. Small business acts as a dynamic form of management, which is characterized by flexibility and the ability to respond sensitively to changes in market conditions. Carrying out economic activities, small businesses are primarily guided by the needs of the local market, the volume and structure of local demand.
Depending on the content and direction of entrepreneurial activity, the object of capital investment and obtaining specific results, the relationship of entrepreneurial activity with the main stages of recovery production process distinguish the following types of entrepreneurship:
production,
commercial trade,
Financial and credit,
Mediation,
Insurance.
Entrepreneurship is called production if the entrepreneur himself directly, using capital, labor force as factors of production, produces products, goods, services, works, information, spiritual values for subsequent sale to consumers, buyers, trade organizations. Thus, the function of production in this form, entrepreneurship, is the main, determining one.
In commercial entrepreneurship, the entrepreneur acts as a merchant, merchant, selling finished goods purchased by him from other persons to the consumer, the buyer. Commercial enterprise is attracted by the apparent possibility of selling a product at a price much higher than it was bought, and thereby pocketing a significant profit. In connection with the privatization of state trade enterprises the material base of personal and commercial entrepreneurship has increased significantly. Extensive opportunities arose to start a commercial business by buying out or building a store, organizing your own outlet.
Financial entrepreneurship is a special form of commercial entrepreneurship in which the subject of purchase and sale is money and securities sold by the entrepreneur to the buyer or provided to him on credit. Financial entrepreneurship is essentially the sale of some money for others and, in particular, the current money for the future. The profit of the entrepreneur arises as a result of the sale of financial resources with the receipt of interest on surplus capital.
Mediation is called entrepreneurship, in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary, a link in the process of commodity exchange, in commodity-monetary transactions. The main task and subject of entrepreneurial activity of an intermediary is to connect two parties interested in a mutual transaction. For the provision of such services, the entrepreneur receives income, profit.
Insurance entrepreneurship consists in the fact that the entrepreneur guarantees the insured property, valuables, life for a certain fee, compensation for possible damage as a result of an unforeseen disaster. Property, health, life insurance is a special form of financial and credit entrepreneurship, which consists in the fact that the entrepreneur receives an insurance premium, which he returns only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.
Currently, in accordance with civil law, the most common organizational and legal forms of entrepreneurship are:
Individual entrepreneur without formation of a legal entity
Society with limited liability(OOO)
Closed Joint Stock Company (CJSC)
Production cooperative
General partnership
Limited partnership
An individual entrepreneur without forming a legal entity as a business entity has a number of advantages. First of all, it is that he has all civil rights. This includes opening current and foreign currency bank accounts, exporting and importing goods and services as a subject of foreign economic activity, concluding any contracts with any companies and persons, etc. At the same time, bearing in mind that funds are the personal property of an entrepreneur, the tax inspectorate cannot withdraw funds from his current account without a court decision and, accordingly, without the knowledge of the entrepreneur. It is also important that the registration of an individual entrepreneur is much easier and faster than the registration of legal entities, since it is not required to draw up a charter, memorandum of association, or look for a legal address. Another significant advantage is the simplified system of accounting and reporting of an individual entrepreneur. It is quite simple and accessible to almost anyone. In addition, an individual entrepreneur does not pay some taxes, such as value added tax. As always, along with the advantages, there are also disadvantages, which include the inability to have staff under an employment contract, however, work contracts can also be concluded with citizens. As a disadvantage, it can also be noted that an individual entrepreneur is liable for his obligations with all his property, however, with those that can be levied. It should be noted that any withdrawal can be carried out only by a court decision.
As you can see, the advantages are much greater than the disadvantages, so this form of entrepreneurship is quite attractive. A limited liability company is an economic company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants 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 their contributions.
A limited liability company is the same organizational and legal form as a limited liability company. Companies registered with this name of legal form are subject to re-registration (bringing constituent documents in line with the Civil Code of the Russian Federation and the Law on Limited Liability Companies) before July 1, 1999.
A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligations of the company's participants (shareholders) in relation to the company. Open joint-stock companies (OJSC) are often created in order to attract as much money as possible from shareholders for organizing entrepreneurial activities by issuing shares for free sale. By issuing a certain number of shares at par value (i.e., the one indicated on the share itself) and selling them to shareholders, the company invests the proceeds in entrepreneurial activities, which, in turn, make a profit. Profit is distributed among shareholders according to the number of shares of each shareholder and in the amount decided by the decision of the general meeting of shareholders. Shares of an open joint stock company may be freely sold by a shareholder at a price that may differ from the nominal value in one direction or another. Shares of open joint-stock companies may have quotations of value (periodically determined share price) on the stock exchange (a special institution created for the purchase and sale of shares, bonds, bills and other securities).
A closed joint stock company cannot issue its shares for free sale. Shares of a closed joint-stock company may be sold to citizens who are not shareholders if an additional issue of shares is carried out or if one of the shareholders wishes to sell their shares, provided that there are no other shareholders willing to purchase them (waiver of the pre-emptive right to purchase shares) .
A closed joint stock company (CJSC) may have up to 50 shareholders. Upon reaching this figure, a closed joint-stock company must be re-registered as an open one. Prior to the entry into force of the Law of the Russian Federation No. 208 "On Joint-Stock Companies", joint-stock companies had the name of the organizational and legal form in the form of AOZT - a closed joint-stock company and AOOT - an open joint-stock company. When bringing the constituent documents of joint-stock companies in accordance with the current Civil Code and the Law on joint-stock companies, most joint-stock companies changed the name of the organizational and legal form from OJSC and CJSC to OJSC and CJSC. The difference between a Closed Joint Stock Company and a Limited Liability Company is that the participants (owners) of a Limited Liability Company are entitled to a share of the property owned by the Company in proportion to their contributions to the authorized capital, the shareholders of a Closed Joint Stock Company are buyers of a certain number of shares. Thus, when leaving a Limited Liability Company, a participant can physically alienate his share of the Company's property, and when leaving a Joint Stock Company, a shareholder can only sell his shares, and if the Joint Stock Company is closed, then the other shareholders have the pre-emptive right to purchase shares. From the foregoing, it follows that a closed joint stock company is a more stable organizational and legal form than a limited liability company, since upon withdrawal of a participant (shareholder), the property of a joint stock company (equipment, materials, etc.) is not subject to alienation.
A general partnership is a partnership whose participants (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. The liability of participants for the obligations of a general partnership comes after the possibility of liability of the partnership itself with its own (storehouse, accumulated, etc.) property is exhausted. If this property is not enough, the liability for obligations lies with the participants of the full partnership. If the majority of the participants do not have enough property, then the obligations are covered by those participants who have enough property.
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 liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners), who bear the risk of losses, associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. The liability of participants (general partners) in a limited partnership is similar to the liability of participants in a general partnership, while the liability of contributors (limited partners) is expressed only in the risk of losing the contribution. When distributing the profits of a limited partnership, limited partners are entitled to the percentage of profits agreed for limited partners in the memorandum of association, while for general partners the distribution of profits is made by decision of the general meeting. An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, its liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the constituent documents of the company. Participants in a company with additional liability are liable for the obligations of the company not only in the amount of contributions made to its authorized capital, but also with their other property in the same multiple of the value of their contributions.
A production cooperative (artel) is a voluntary association 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, consumer services, provision of other services), based on their personal labor and other participation and association of property share contributions by its members (participants). The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization. The property of a production cooperative is made up of the shares of its members. A share can be contributed both in the form of a monetary amount, and by transferring property or property rights (for example, the right to rent). By decision of the meeting, indivisible property may be allocated from the property of the production cooperative, which, in the event of a member's withdrawal from the cooperative, is not subject to division and alienation. The provision on indivisible property must be stipulated in the charter of a production cooperative.
The distribution of income from production and economic activities in a production cooperative is carried out proportionally labor participation its members, and not depending on membership shares.
1.3 Company-economicI am an organization of market conditions
The enterprise occupies a central place in the national economic complex of any country. This is the primary link in the social division of labor. This is where the national income is created. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.
An enterprise is a form of economic organization in which an individual consumer and producer interact through the market in order to solve three basic economic problems: what, how and for whom to produce.
At the same time, none of the entrepreneurs and organizations is consciously engaged in solving this triad of economic problems (everyone solves in the elements of the market at an individual level).
In a market system, everything has a price. Various types of human labor also have a price - the level of wages, the tariff for services. Market economy for the unconscious coordination of people and businesses through a system of prices and markets. If we take all the various markets, we get a broad system that spontaneously ensures the balance of prices and production through trial and error.
By means of coordination between buyers and sellers (supply and demand) in each of these markets, the market economy solves all three problems simultaneously:
1) what to produce? -- is determined daily by voting through money (by choosing a product and purchasing it by the buyer);
2) How to produce? -- is determined by competition between producers (each seeks to use the latest technology, win price competition and increase profits, reduce production costs);
3) for whom to produce? -- is determined by the ratio of supply and demand in the markets, factors of production (labor and means of production).
Enterprises have the right to combine their production, scientific and commercial activities and create the following associations:
1) association - a contractual association created for the purpose of constant coordination of economic activities; the association has no right to interfere in the production activities of any of its members;
2) corporation - a contractual association based on a combination of industrial, scientific and commercial interests with the delegation of individual powers, central regulation of the activities of each of the participants;
3) consortium - a temporary statutory association of industrial and banking capital to achieve a common goal;
4) concern - a statutory association of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete dependence on one or a group of entrepreneurs.
Each enterprise, in order to solve problems related to the production and sale of goods and the provision of services, must be staffed with a certain number of people capable of performing these works.
The workers, engineers and employees engaged in social labor at the enterprise form the labor collectives of these enterprises. The labor collective is a complex organizational and socio-economic structure, which includes workers of workshops, brigades and other divisions of the enterprise. For coordination and consistency between them, an appropriate management system is being created.
An enterprise has an independent balance sheet, current and other bank accounts, a seal with its name, and an industrial enterprise also has a trademark. The company does not include other legal entities.
The enterprise carries out any types of economic activity, if they are not prohibited by law and meet the goals provided for by the charter of the enterprise.
The enterprise receives the rights of a legal entity from the date of its state registration. State registration of an enterprise is carried out in the executive committee of the district, city Council of People's Deputies at the location of the enterprise. The enterprise has the right to create branches, representative offices, departments and other separate divisions with the right to open current and settlement accounts. Businesses can use tariff rates, official salaries as guidelines for the differentiation of wages depending on the profession, qualifications of employees, the complexity and conditions of the work and services they perform.
The enterprise independently carries out the logistics of its own production and capital construction through a system of direct agreements (contracts).
Control over certain aspects of the enterprise's activities is carried out by the state tax inspectorate, government bodies responsible for monitoring the safety of production and labor, fire and environmental safety.
Liquidation and reorganization (merger, division, exit, transformation) of an enterprise are carried out by decision of the owner and with the participation of the labor collective or by decision of the court, arbitration. The company is also liquidated in the following cases:
Declaring him bankrupt;
If a decision has been made to ban the activities of the enterprise due to non-fulfillment of the conditions established by law, and the fulfillment of these conditions is not ensured within the time period stipulated by the decision;
If the court decision invalidates the documents and the decision to establish an enterprise.
2. BUSINESS PLANNINGSTI, BUSINESS PLAN DEVELOPMENT
2.1 Schematic diagrambusiness operation,her calculation
With all the variety of types and ways of doing business, any business operation is characterized by the presence of certain procedures performed in a certain sequence. Entrepreneurship is also characterized by fairly typical commodity-money relations between the participants in the operation.
I will consider a schematic diagram of an entrepreneurial operation (Figure 1), which shows connections, relationships, commodity and cash flows, exchanges that occur between its participants.
In order to implement the operation, which ultimately consists in the sale to consumers, buyers of goods T for money Dt, the entrepreneur must initially have the factors, the means of entrepreneurial activity. Some of them may be available to him, some of them he has to acquire them.
The main factor of entrepreneurship, like any other type of activity, is the labor force. Along with his own work, the entrepreneur attracts the labor force of the RS in the form of hired workers, who are paid for their work a monetary remuneration, the wages of Dr (including contributions to the social insurance of employees).
In most types of entrepreneurship, to perform an entrepreneurial operation, material resources are needed in the form of raw materials, materials, energy, and finished goods. By purchasing the missing material resources M from their owners, the entrepreneur pays them money Dm, i.e. receives materials in exchange for money. Sometimes material resources are acquired through barter. In a commercial enterprise, the acquired material resources can be in the form of a finished product.
Figure 1 Schematic diagram of an entrepreneurial operation.
The third most important type of factors necessary for entrepreneurship are fixed assets, assets in the form of buildings, structures, premises, machinery, equipment, equipment, computer and organizational equipment (furniture, copying and printing equipment, communication equipment). Fixed assets missing from the entrepreneur have to be acquired, leased from their owners for money.
For most business operations, information is needed in the form of information, data, drawings, technologies, projects, knowledge, and documents. Information in our time also costs money. In order to obtain the missing information I, the entrepreneur must pay Dee's money for it.
In addition to the factors mentioned, entrepreneurship may require works and services (construction works, transportation, security, loading and unloading, repairs, communication services, intellectual services, consultations) that he is not able to perform on his own. For the provision of services, Y must pay money to Du.
Carrying out an entrepreneurial operation, the entrepreneur also spends his own, already at his disposal, not attracted from outside resources in the form of his labor force, fixed assets belonging to the entrepreneur, and they cost money, the total amount of which is equal to Dvn. This amount is included in the entrepreneur's costs or profit.
In addition to all these resources and forms of obtaining them, an entrepreneur often has to resort to acquiring individual resources on credit, in the form of a loan. After all, he needs resources, funds even before they are reimbursed, paid off as a result of the sale of goods and the receipt of cash proceeds Dt. Therefore, an entrepreneur needs initial, start-up capital. If there is no such capital, then you have to borrow it. Borrowing can take place in natural, material and monetary forms.
Providing an entrepreneur with material means of entrepreneurial activity in the form of knowledge, premises, equipment, machines, and other types of material resources for a certain time and on the terms of paying a fee is called rent. Abroad, this form of temporary borrowing is known as leasing. For the use of material, property values, the tenant is obliged to pay to the lessor, the owner of the property, the rent provided for by the lease agreement. Sometimes a lease agreement is concluded with the right of subsequent redemption by the tenant of the leased property. The rent usually includes depreciation of the leased property and the profit that the lessor receives for providing the property.
More often, borrowing occurs in the form of obtaining a cash loan from the owners of funds, say in a bank. Having received a loan, you will then have to repay it in the amount of Dv exceeding Dk, i.e. pay interest on a loan. Obviously, Ds = Dv - Dk.
As a result, the entrepreneur bears the monetary costs Dz (costs of entrepreneurial activities) for the implementation of the operation, which are determined by summing up all types of costs:
Dz \u003d Dr + Dm + Do + Di + Du + Dvn + Ds.
If the entrepreneur carries out the operation successfully and receives revenue for the sold goods Dt that exceeds the costs Dz, then as a result of the operation, profit PR is formed, calculated as the difference between revenue and costs:
PR \u003d Dt - Dz.
At the same time, this profit, which is called gross profit or income, does not go to the entrepreneur in full, entirely. He receives only a part of it, because he still has to pay taxes, make payments to financial authorities in the total amount of Days. These are various taxes, payments, such as value added tax, income tax, income tax, land rent, payment for natural resources. As a result, the net, residual profit PRh that the entrepreneur receives, as a result of the operation, is equal to:
Prch \u003d Dt - Dz - Dn.
The effectiveness of an entrepreneurial operation is judged by the level of its profitability, equal to the ratio of gross profit to costs.
Entrepreneurship is generally considered worthwhile if the gross profit is at least 20% of the cost level.
2.2 Upraenterprise. Management
The enterprise, the firm is the main link in the economy. If we consider the economy as a building made up of separate blocks, bricks, then such blocks are enterprises.
An enterprise is any independent economic entity that produces products, goods, services, information, knowledge, performs work, and carries out economic activity in its most diverse, including small forms. So it is permissible to call an enterprise a plant, a factory, a fleet of vehicles, a collective farm, an atelier, banks, etc.
The forms and methods of management, the structure of the enterprise's management bodies significantly depend on its scale and profile. At the same time, there is much in common in the management of any enterprise, which I will focus on.
Each enterprise produces products, goods, services, carries out certain core activities. This is its main goal and task, the meaning of existence. It follows that the management of the production process is at the forefront of enterprise management, regardless of whether goods, services, knowledge, information are produced.
To produce any economic product, it is necessary to use factors of production, economic resources: labor, equipment, raw materials, materials, information, money. Consequently, enterprise management includes the management of employees, means of production, material resources, information, and finances.
For the functioning of production at the enterprise, it must receive raw materials and sell the manufactured products. Hence the need to manage the supply and sales, to have the appropriate services at the enterprise.
The enterprise is obliged to produce products of a certain quality, respectively, they are called managers.
Although all aspects of management are important in the management of an enterprise, the leading place belongs to personnel and personnel management. Therefore, it can rightly be called "the art of getting the right things through managing people."
There are many types of corporate governance structures. At the same time, almost always the enterprise is headed by a director, or a general director, or the president of the company. Some firms have both a president and a CEO. Most often, the director has several deputies in certain areas of the enterprise, for example, in engineering and technology (chief engineer, chief technologist), in production, in science, in economics, in finance (chief accountant), in personnel, in administrative and economic parts .
The management apparatus, or, as they say, the administrative and managerial potential, includes employees of departments and services of the enterprise administration. The management units of an enterprise are usually divided into linear production (managing production) and functional, managing finance, sales, office work.
In the structure of the enterprise, departments, workshops, laboratory departments, sectors and other divisions are distinguished, each of which has its own management bodies.
Such a rather complex and branched management structure is typical only for relatively large enterprises. In small businesses, it is much easier.
In the modern world, there are two schools of management - American and Japanese. They differ in the structure of shareholders (the predominance of individuals or legal entities) in the prevailing business goals (maximum current profit or expansion of the market niche in the future); a mechanism for cooperation (competitive or collective) and decision-making (single or collective); the ratio of criteria for evaluating employees, material and moral incentives, investments in material and human capital; forms of division of labor, etc.
In my opinion, the Japanese style is much closer to Russian traditions.
The role of entrepreneurship in the development of society consists primarily in developing the initiative of the mass of people who are not supported by the state (communities, mafia groups, etc.), in choosing the sphere of application of their strengths and abilities.
The ability to manage people and personnel is the most complex science and a great art, it is most often given only by experience and knowledge, although a natural gift can also play a certain role. Between the head-manager, on the one hand, and his subordinate employees and employees of the enterprise, on the other hand, a system of formal and informal relations is formed that decisively affects the success of the common cause.
So, along with such management functions as analysis, forecasting, planning, organization, regulation, accounting, control, a manager must have the ability to build relationships with people, subordinates, employees, team, work colleagues. If in the conditions of a command - administrative economy, personnel management is based mainly on the principle of subordination to orders, execution of orders, then for a modern market, and simply civilized economy, other approaches are characteristic.
2.3 Drawing up a biznon-plans and business projects
As strange as it may seem at first glance, but free enterprise, business is not free from planning. This does not mean at all that someone is forcibly forcing businessmen to draw up projects and plans for business operations. They are motivated to do this by life itself, experience, fear of risk, unforeseen consequences.
A business project represents a general idea, a general idea for the implementation of an entrepreneurial operation that brings benefits in the form of profit or allows you to achieve other desired goals. The project substantiates the content and direction of the planned operation, calculates the expected effect.
On the basis of projects, programs or action plans are drawn up, the implementation of procedures that make up business operations. Plans for the implementation of entrepreneurial projects, ideas have received in foreign practice the name of business plans.
Drawing up business plans for operations is typical for all forms and types of entrepreneurship. For large-scale costly entrepreneurial projects, the preparation of business plans before the start of operations should be considered the rule, the norm of entrepreneurial activity. By the way, in the absence of a business plan, it is unlikely that anyone will agree to finance, subsidize, or lend to a serious business operation.
What is a business plan? First of all, the plan should contain a description of the goals and objectives of the business operation. When drawing up a plan, one must first think about the scale and timing of the operation, the expected profit. The program of entrepreneurial actions should also set social goals. This is the satisfaction of the needs of the population, the improvement of nature, the expansion of business contacts.
Among the special tasks of entrepreneurship, we single out charitable goals traditionally characteristic of noble entrepreneurs.
The business plan must necessarily contain a description of the entrepreneurial product, i.e. products, goods, services that will be sold as a result of the operation, provided to the consumer. The plan is designed to answer the question about the range of consumers of the product and the needs that it must satisfy. It is necessary to justify the choice of goods and the planned sales volume from the standpoint of the availability of effective demand for it, by analyzing the sales markets and forecasting the prices at which the goods are planned to be sold (Figure 2).
Figure 2 Curves of supply and demand (dependence of price on the quantity of goods on the market).
With all this, it is highly desirable to know your competitors, their capabilities and abilities, and their pricing policy. As a result, it is determined what, how much, to whom, at what price to sell.
Based on the goals and objectives of the business operation, the type and volume of sales in the business plan, an action plan is outlined for the implementation of the plan. The entrepreneur must provide a picture of his own activities and interaction with other participants in the business operation in advance, develop specific ways to implement the entrepreneurial plan, bringing it to the final result. In drawing up this part of the plan, a business operation scheme is used. The business action program includes needs identification, marketing, contracting for the acquisition of resources and the sale of goods and covers the production or receipt of goods, storage, transportation, marketing of goods, sales and after-sales services, organization and management of the operation.
Drawing up a business plan is accompanied by calculations, as a result of which the effectiveness of the operation and the necessary resource support are revealed. When determining the required resources, all the necessary means of entrepreneurial activity are taken into account, which were mentioned in the description of the business operation scheme. Sources of obtaining resources are established. The plan is designed to justify the effectiveness and expediency of the conduct of a business operation from both an economic and social standpoint.
It is desirable to accompany the business plan with an analysis of the long-term consequences of the entrepreneurial project. This means taking into account both favorable and unfavorable consequences for the entrepreneur and society, the income and losses associated with them.
2.4 Competition in a market economy. Entrepreneurial plawsuit
Entrepreneurship in a market economy is impossible without risk. If the entrepreneur does not take risks, then he eventually suffers bankruptcy. The presence of a risk factor is a strong incentive for entrepreneurs to save money and resources, which forces them to carefully analyze the profitability of projects, develop investment estimates, and hire appropriate personnel. Every action of an entrepreneur carries the possibility of failure, loss. Risk is the probability of loss or shortfall in income compared to the option provided for by the forecast, plan, project, program.
Risk can be classified according to various criteria. So, according to the source of occurrence, it is customary to distinguish risk: economic, associated with the personality of a person, due to natural factors; due to the occurrence, it is advisable to isolate the risk as a consequence: the uncertainty of the future, the unpredictability of the behavior of partners, the lack of information. As market relations develop in our country, competition will intensify. To survive in it, you need to go for innovation, which will inevitably increase the risk. It is necessary not to avoid risk, but to be able to predict an event, evaluate it and not go beyond acceptable limits. When developing a strategy for the behavior of an entrepreneur under risk conditions, it is advisable to distinguish and highlight certain areas, risk zones, depending on the magnitude of the expected losses (Figure 3).
admissible | critical | catastrophic risk |
0 Profit Revenue Property condition
Figure 3 Scheme of risk zones.
The most acceptable option for an entrepreneur is a plan for conducting an operation, under which the expected, probable losses do not exceed the profit for which the operation is calculated. In this case, the worst thing that threatens the entrepreneur is to lose profits and remain, as they sometimes say, "with their own people." Such an outcome of the operation is unsuccessful, but tolerable. Therefore, the area in which the value of probable losses varies from zero to the value of the estimated profit, we will call the zone of acceptable risk. Cautious entrepreneurs try to act in such a way that the probable, possible amount of losses does not go beyond the acceptable risk zone. Let's call the next, more dangerous area the critical risk zone. Critical risk is characterized by the possibility of losses in excess of the amount of profit and up to the full estimated, expected revenue, that is, all the money that the entrepreneur intended to receive from the operation. In other words, the zone of critical risk is characterized by the danger of losing not only profit, but also the funds invested by the entrepreneur in the business.
Typically, this situation occurs if the product is not sold or partially or completely dies. In this case, the entrepreneur incurs direct losses, his investments in the business, the costs become fruitless. Naturally, an entrepreneur should avoid projects, operations in which there is a tangible probability of falling into a critical risk zone.
Even more frightening is the catastrophic risk. We will call the risk catastrophic if the expected, probable losses are able to exceed the expected proceeds from the operation and reach a value equal to the entire property status of the entrepreneur, all the funds available to him. In reality, this means that the entrepreneur loses not only the funds invested in the operation, but much more than that. The willingness of an entrepreneur to take risks is largely determined by the results of the implementation of previous decisions taken under conditions of uncertainty. Losses made in a similar situation dictate the choice of a more cautious strategy, and success induces risk. Consider an example of two options: one option assumes a 100% probability of receiving 1000 rubles, and the other - a 50% probability of receiving 2000 rubles. and a 50% chance of getting only 100 rubles. Which option do you prefer? If you prefer the first option, you avoid risk; if the second option, you are risk-averse; if you are indifferent, you are neutral. Most people prefer risk-free projects. This can be explained by the law of diminishing marginal utility of wealth. People whose wealth is within certain limits prefer to avoid risk. If an investment decision has to be made under conditions of certainty, then only one variable affects its adoption - the amount of return. In such conditions, the investment decision is easy to make. For example, if project A promises a return of 8%, and project B - 6%, then the choice, other things being equal, is obvious. The choice of an investment decision under risk is determined by two main variables: return and risk.
Let there be two projects: A B Expected return 8% 6% Risk 11% 9% We see that project A has a larger expected return, but also a greater risk. In order to make a decision in such conditions, it is necessary to study the relationship between return and risk in alternative options (Figure 4). When choosing investment projects, it is important to know the degree of relationship between risk and return. If the return on one project increases, what will happen to the return on the other project? Suppose a company specializes in the production of umbrellas; at the same time, it is possible to establish the production of raincoats or deck chairs on it. What to choose? The demand for umbrellas and raincoats depends on the same variables, while the demand for umbrellas and deck chairs is in a negative relationship. This negative dependency makes umbrellas and deck chairs ideal for diversifying production. Such diversification somewhat reduces the total return on the enterprise, but reduces the risk of a sharp decrease in income. The most important types of risk in entrepreneurship are industrial, commercial, financial and credit; An entrepreneur takes a lot of risks. But at the same time, the presence of a risk factor is a powerful incentive for him to increase responsibility for making commercial decisions, save money and resources. The greater the risk, the greater should be the reward. Risk rewards are the bulk of the profits earned by entrepreneurs.
The market system creates a genuine freedom of economic choice.
But if everyone has the right to produce and sell their product, then in an effort to sell it to make a profit, many entrepreneurs will rush to the market. This is how it is in a free market economy. The result is economic competition, a competition called competition.
Competition, competitiveness is one of the most important ways and means of increasing the efficiency of the economic system as a whole and all its links. The eternal struggle for existence reigns in the world. Competition is a civilized form of struggle for survival.
Figure 4 Relationship between return and risk.
The desire to get ahead of a competitor, not to yield, not to lag behind, not to be on the economic sidelines creates the most powerful stimulus for economic progress, productivity, and quality.
Competition is a complex concept. Currently, economic science distinguishes a number of types of competition, depending on how market participants compete with each other.
Perfect competition represents an ideal image of competition in which such a large number of sellers and buyers operate independently of each other and they have such a wide freedom of behavior that none of them is able to dictate to the other what, how, at what price to buy. The buyer does not like, say, a product or price from one seller - he goes to another. The seller does not want to sell his goods at the price offered by one buyer, he is waiting for another.
Perfect competition, as an ideal, can only be approached, but it is unattainable to the full extent. In reality, there is imperfect competition in any market. The theory of imperfect competition was developed by the world famous English economist Joan Robinson, who outlined it in her book The Economics of Imperfect Competition (1933).
Real competition is imperfect due to a number of reasons and circumstances that violate the conditions of ideal competition.
First, each of the sellers strives to make or at least present their product as special, better than others. As a result, there is a kind of sale of different goods, and the goods, and, consequently, the sellers do not fully compete with each other. A number of sellers have their own customers who gravitate towards only one firm, one store, one seller. As a result, a special form of monopoly arises in the presence of many sellers and buyers, competition becomes imperfect. Competition, in which many goods are sold, but each of them is unique in its own way, is usually called monopolistic. When a market is essentially owned by a few sellers, an oligopoly is said to exist. Within the framework of an oligopoly, there may be a secret price agreement, the sale of goods at prices set by firms, which is not acceptable in conditions of perfect competition.
The worst enemy of competition is monopoly. Monopoly is the market of one seller who has captured it and ousted others.
So, competition is the causative agent of the economy. Thanks to competition, producers are deprived of the opportunity to inflate prices irrepressibly, they are forced to reduce production costs and improve product quality. Otherwise, you will be bypassed by competitors, forced out of the market. As a result, you will lose profit.
3. THE CURRENT STATE OF BUSINESS ACTIVITIES IN A MARKET ECONOMY
3.1 State regulationentrepreneurial activity
State regulation - a set of measures of legislative, executive and judicial authorities, as well as control functions carried out on the basis of regulatory legal acts government agencies and public organizations in order to stabilize the existing socio-economic system.
The purpose of state regulation of business activities of economic entities is implemented through three main functions:
1) creation of conditions for the civilized functioning of the market;
2) strategic planning science and scientific and technological progress;
3) solving macroeconomic problems;
The main directions in the state regulation of market relations are as follows:
1. Establishment of market development goals. State legislation specifies only general guidelines for development, and citizens are free to act in accordance with the principle: everything that is not prohibited is permitted. Prohibitions are imposed on those goals that are by their nature inhumane and unnatural.
2. State legislation establishes and guarantees all forms of ownership and their equality.
There are two forms of government in society: state administration and public administration (through parties, trade unions, etc.).
Public administration in a broad sense is the management of the affairs of society through the legislative, executive and judicial authorities; and in the narrow sense - this is the activity of the executive organon of power.
Principles of public administration: democracy, subordinate nature of action (based on the law), administrative nature (executive power - material resources), legally authoritative nature, separation of powers, federalism (center - region). Functions of public administration: - forecasting (Federal Law "On Forecasting and Socio-Economic Programs"). Forecast: annual, short-term and long-term. The forecast is of a subordinate nature, is not supported by funding; - planning (the plan-law is adopted by the legislature and has the highest legal force, mandatory execution, liability for non-performance); - regulatory regulation; - methodological guidance; - selection and placement of personnel; - material and technical provision; - financing; - information support; - operational management of property; - accounting and control. Methods of state regulation of the activities of economic entities are implemented in the following forms: - persuasion; - coercion, including legal liability (criminal and administrative), in turn, methods state regulation are divided into: 1) administrative (prohibition, legal responsibility, coercion) - direct regulation; 2) economic (prices, tariffs, quotas, taxes, licenses) - indirect regulation. 3) moral and political (persuasion, mass information ) . 3.2 Challenges and prospectsyou entrepreneurship development We can say that millions of Russian citizens are engaged in entrepreneurial activities that produce a tangible economic and social effect. At the same time, if we consider the potential of our society, then the share of the business sector in strengthening the market economy is still clearly insufficient. So, on average, there are only SEs per 1,000 Russians, while in the countries of the European Union there are at least 30. Entrepreneurship development in the regions of the Russian Federation faces numerous problems that are mostly typical: - lack of effective financial and credit mechanisms and material - resource support for the development of small businesses - gaps in the current legislation, especially tax legislation - lack of resources, primarily financial ones - difficulty in accessing business information - information about a product, competitor, etc. - lack of a positive image of a domestic entrepreneur - instability of the economic situation in the country - access to credit resources and a high lending rate (22%) - legal illiteracy of the entrepreneurs themselves - high level of the unified social tax (26%) - long paperwork, especially for land Entrepreneurs also note the problem of too high tax rates, the complexity and complexity of tax legal system, the complexity and imperfection of the legislation that registers an enterprise that regulates their activities, for example, product certification, licensing, etc. Obstacles to entrepreneurship are called "administrative barriers." The revival of entrepreneurial activity in Russia is associated with a number of difficulties and contradictions. First, the legal framework for entrepreneurship is being slowly and often unsystematically formed. Business in Russia arises and develops in conditions of property confusion and inevitably high tax rates, depriving firms of a significant part of the final result of their activities. For decades, Russia was created as a monopoly. Thirdly, the commodity-money exchange in Russia is greatly hampered by the imperfection of financial and credit relations, as well as high inflation rates. In our country, the role of business is constantly and steadily increasing. Entrepreneurship is designed to solve such important problems in today's economy as: - significantly and without significant capital investments to expand the production of many consumer goods and services using local sources of raw materials; - create conditions for employment of the workforce released at large enterprises; - accelerate scientific and technical progress; - make a positive alternative to the criminal business and many others. Obviously, the comprehensive support of production and manufacturing enterprises is the most important task of local authorities. The state and local authorities are obliged, to the best of their ability, to pursue a paternalistic (protective) policy in relation to manufacturing enterprises, in every possible way contributing to their emergence and development in the city and region. The types and forms of support for manufacturing enterprises include: A) organizational assistance in the near future and effective solution of all issues raised by manufacturing enterprises in power structures, creation of equal and fair conditions for their competition for the use of state (municipal) resources. B) Economic support for manufacturing enterprises, which includes: Support for existing industries. The following forms of support can be used in relation to them: - Tax exemptions (also exemptions on fees and payments), an exceptional form of support that can be provided if the specified amount is used to finance specific socially significant objects (programs) recognized as such by the authorities .- Tax incentives. At the same time, discounts should be established for such taxes as VAT, income tax, property tax, tax on the maintenance of housing stock. The established discount should be compensated a) by an increase in revenues from income tax(on the basis of a clear financial calculation) or b) a corresponding reduction in spending on the system of social support for the unemployed. - The tax credit should be provided to enterprises classified as "promising" and "medium-promising". The purpose of the tax credit is the purchase of new equipment, the expansion of production, the launch of new production. The provision of a tax credit should be accompanied by convincing calculations for the planned expansion of the taxable base [6, c 340]. Newly created production enterprises should be exempt from paying taxes (on profit, VAT, on property) for a period of two years. At the same time, there should be a system of restrictions. If an enterprise is created on a production basis and with the participation of an old production enterprise as a co-founder, then: - the old enterprise cannot fully become part of the new one (for example, simply by re-registering), - transferred to the new enterprise production capacity cannot exceed a third of the production capacity of the old enterprise; - on the basis of one old enterprise, more than two new ones using the exemption cannot be created. A new production enterprise, in order to be able to use the exemption granted, must either acquire ownership of the land on which it is supposed to build production, or own production facilities (in particular, buildings, structures) where production is supposed to be deployed. c) Information support for manufacturing enterprises. G.M. was established in Sterlitamak on August 19, 1993. The main principle of the founders of the company is only high-quality, original and, most importantly, comfortable furniture made of natural wood. The first models of furniture products quickly found their owners. And after such a successful undertaking, the entrepreneurs decided to enter the market as a furniture store. On September 15, 1993, the company opened the Idel salon. At the beginning of the journey, I had to face a number of difficulties: a small workshop, a small team, but the most important thing was the desire to create, create and delight consumers with chic and comfortable furniture. Now specialists and masters of Idel, working in a modern workshop on unique equipment, recall five years ago with a smile. Now the company is proud of its developed infrastructure. These are five production shops (foam rubber, carpentry, dyeing, assembly and sewing shops), warehouses, vehicles, a canteen - everything that a serious company that cares about its employees can afford. To date, only qualified specialists who have passed special training before the enterprise, and then improved their professional skills in the process of work. It should be noted that creative people are constantly working on the design of models, developing new and original models of furniture sets. The serious intentions of the company and its competitiveness are also evidenced by the fact that it annually updates the range of products. This was noticed by many buyers, both from Sterlitamak and from the Ufimsky districts, as well as neighboring regions. That is why many have become regular customers of the Idel furniture salon. The main thing in the work is an orientation towards novelty and. Trademark "Idel" is well known in Sterlitamak, Ufa, Neftekamsk. For seventeen years of work, the company has established itself as a reliable manufacturer of stylish upholstered furniture, where the approach to customers is individual. Thanks to the professionalism of the employees of the company "Idel", the company is developing steadily, introducing new technology. "Idel" is one of the leaders in the "furniture business" in the market of South Bashkortostan. Key moments in the life of the company: I. August 19, 1993 year - the creation of the company (LLC Gallyamov G.M.). II. September 3, 1993 year - the birth of the trade mark "Idel". III. September 15, 1993 year - the opening of the salon "Idel". IV. June 3, 1994 year - purchase of industrial premises. V. December 5, 1994 year - entry into the upholstered furniture market in Neftekamsk. VI. January 12, 1995 entry into the upholstered furniture market in Ufa.VII. August 5, 2010 - seventeenth anniversary. CONCLUSION So, entrepreneurship is the core of any socio-economic system based on the principles of private property and competition. An entrepreneur (businessman) is a central figure in a market economy. It sets as its task the most rational combination of all the resources of production in the course of the economic process. The merit of any entrepreneur is that he independently makes decisions about the start of production (or the implementation of a certain type of activity). To this end, he seeks the necessary funds to implement his ideas. The individual activity of an entrepreneur is reduced to obtaining maximum profit. This can be achieved by setting extremely high prices, minimizing the wages of workers and the cost of material and other types of resources. At the same time, the situation in modern business is developing in such a way that the rate of profit received gives way to the mass of profit received. This is one of the symbols of general progress in the economy. On the other hand, the activity of an entrepreneur is reduced to studying the needs of society and to their fuller satisfaction (taking into account their own benefit). In a market economy, it is the entrepreneur who must know what goods and services the buyer will need tomorrow. Thus, Russian entrepreneurs are gradually gaining a strong position on the world stage, and for sure after some period of time they will lead, because in terms of their qualities they not only lagging behind, but also in many ways ahead of their Western colleagues. Now the revival of Russia largely depends on entrepreneurs, but for this they must continue the traditions of the Russian merchant class and take care not only of their own enrichment, but also of the economic and spiritual prosperity of their fatherland. REFERENCES 1. Borisov E.F. Economic theory [Text]: textbook / E.F. Borisov - M.: Infra - M, 2005. - 375 p.2. Borisov E.F. Fundamentals of economic theory [Text]: textbook / E.F. Borisov - M.: New wave, 2006. - 516 p.3. Dobrynin A.I. Economic theory [Text]: textbook / A.I. Dorynin, L.S. Tarasevich - St. Petersburg: Peter, 2006. - 544 p.4. Kamaev V.D. Textbook on the basics of economic theory [Text]: textbook by V.D. Kamaev - M.: VLADOS, 2007. - 384 p.5. Fundamentals of Economics and Entrepreneurship [Text]: textbook / B.A. Raizberg [and others] - M.: Infra-M, 2006. - 207 p.6. Macroeconomics [Text]: textbook / V. M. Galperin [and others] - St. Petersburg: Economic School, 1994. - 512 p.7. Samuelson P. Economics [Text]: textbook / P. Samuelson - M.: Infra-M, 2005. - 395 p.
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INTRODUCTION
1 ENTERPRISE AND ENTREPRENEURIAL ACTIVITIES: CONCEPT, ESSENCE, TYPES
1.1 The concept of entrepreneurship, its essence
1.2 Types and forms of entrepreneurial activity
1.3 Enterprise - economic organization of market conditions
2 BUSINESS PLANNING, BUSINESS PLAN
2.1 Schematic diagram of an entrepreneurial operation, its calculation
2.2 Enterprise management. Management
2.3 Drawing up business plans and business projects
2.4Competition in a market economy. Entrepreneurial risk
3CURRENT STATE OF BUSINESS ACTIVITIES IN A MARKET ECONOMY
3.1 State regulation of entrepreneurial activity
3.2 Problems and prospects for the development of entrepreneurship
CONCLUSION
REFERENCES
MANAGEMENT
The topic of entrepreneurship is interesting and very important for the present time. All civilized countries owe their well-being not to the command-administrative, but to the market system of economy, a powerful engine of economic and social development of which is entrepreneurship.
As world experience shows, without the freedom of a market economy, without an amateur producer, without entrepreneurial activity, no prosperity is possible. Domestic entrepreneurship has its own history, which was interrupted for more than 70 years. In post-communist Russia, new forms of economic life are only just making their way through the rubble and windbreaks left by the collapsed command-administrative economy. As never before, the country needs those people who, having absorbed the best of world and domestic practice, would begin the difficult but fruitful work to create a truly effective economy.
It is entrepreneurship, which is associated with the concepts of "dynamism", "initiative", "courage", that turns many interesting ideas into reality and contributes to progress. In order to overcome the crisis and accelerate economic growth, to overcome leveling and its negative socio-economic consequences, it is important not to suppress entrepreneurship, but to create all favorable conditions for its functioning and development.
In economic science, a fairly large amount of literature is devoted to this problem. Research on this topic was carried out both within the framework of the Keynesian school itself and in other areas.
This work is built on the principle of substantiating the main role of entrepreneurship in the development of a market economy in general, and for Russia in particular. It is also said about the difficulties that our country faced on the way to the market. So, in the theoretical part, we talk about the formation of the theory of entrepreneurship up to the modern experience of economically developed countries, and define entrepreneurship. Then, the essence of entrepreneurial activity is revealed in more detail: conditions for development, forms, characteristics, main goals, etc. The next part of the work analyzes entrepreneurship as a factor of production, and also talks about business planning, which is necessary for survival in a competitive environment development of market relations in our country. At the end of the course work, the features of state regulation of entrepreneurial activity in a market economy are revealed. In conclusion, an assessment of the effectiveness of the considered methods is given, the problems hindering the development of a free market economy and entrepreneurship in the country, as well as possible prospects for their solution are indicated.
1 COMPANYAND BUSINESS ACTIVITIES: CONCEPT, ESSENCE, TYPES
1.1 The concept of entrepreneurship, its essence
Russian legislation on enterprises and entrepreneurial activity defines entrepreneurship as an initiative independent activity of citizens and their association, aimed at making a profit, carried out at their own risk and under their property responsibility. To the greatest extent, entrepreneurship is characterized by such features as independence, initiative, responsibility, risk, active search, dynamism, mobility. All this taken together, in the aggregate, should be inherent in economic activity so that it can be rightly called entrepreneurial, business.
Entrepreneurship is usually characterized by a tactical mode of action, the relative short duration of business operations and transactions. The entrepreneur is inclined to carry out a series of successive operations of not very long duration. In some it is accompanied by success, and in others - by failure, it is important that, in general, profits cover, exceed losses.
All this, however, does not exclude the connection of entrepreneurship with large, long-term economic projects.
Entrepreneurship is a public activity. According to Russian law, any citizen who is not limited in legal capacity can be an entrepreneur, i.e. able to act. Citizens of foreign states and stateless persons can act as Russian entrepreneurs. Collective entrepreneurs, partners can be associations of citizens using both their own and other legally acquired property.
However, not everyone who has the right to become entrepreneurs should become them. To be a successful businessman, you need abilities, knowledge, skills, energy, a natural gift. Without all this, you can sometimes achieve momentary success, which will be replaced by losses, failure, or even bankruptcy. In addition, one should know that true entrepreneurship is not clipping coupons, but everyday hard, exhausting work.
This is how the professor characterizes the career and fate of an entrepreneur
V. Bogachev: “An entrepreneur is a poor fellow, an eternal debtor; an indefatigable optimist who voluntarily chose a life career for himself; in which he will have to change the object and, perhaps, the sphere of management more than once, probably go bankrupt and try to get back on his feet again; a merciless self-exploiter without a regular working day and holidays, who does not allow himself, even with a successful course of affairs, to spend more on his own consumption than a skilled wage worker.
But today society, especially Russian society, badly needs such businesslike, energetic people who are able to organize a layer of entrepreneurs.
Entrepreneurship is one of the most important components of the economy. In the market economy countries, entrepreneurship has become widespread and constitutes the vast majority of all forms of organizations. Over the past ten years, millions of entrepreneurs and owners have appeared in Russia. In connection with privatization, only a part of organizations and enterprises remained with the state, while the rest were transferred to private ownership. The main part of Russian entrepreneurship is small and medium-sized businesses.
The main task of the entrepreneur is the management of the enterprise, which includes the rational use of resources, the organization of the process on an innovative basis and economic risk, as well as responsibility for the final results of their activities. The social nature of entrepreneurship means not only the activities of the agents involved in it, but also the presence in the public economy of certain conditions that allow the implementation of the functional features inherent in entrepreneurship. The totality of these conditions constitutes an entrepreneurial environment, the most important elements of which are economic freedom and self-interest. Economic freedom is a defining feature of the business environment. For an entrepreneur, the presence of economic freedom is not only the opportunity to engage in one or another type of activity and have equal access to resources and markets, but also the moral and ethical sanctioning of entrepreneurial activity.
Personal interest is the driving motive of entrepreneurship, therefore, providing conditions for appropriating the results obtained, extracting and accumulating income is a defining condition for the entrepreneurial environment.
The first who began to study the entrepreneur as a key figure in the socio-economic system is R. Cantillon, who actually laid the foundation for the scientific study of entrepreneurial topics and laid the fundamental foundations for subsequent theoretical research in this direction.
An important place in the creation of the theory of entrepreneurship was played by Adam Smith, who believed that a balanced economic system is a self-sufficient organism capable of self-regulation and sustainable development. The regulatory mechanism here is free competition, and entrepreneurs are the key figures in such competition.
The next major figure in the study of entrepreneurship is J. B. Sey. In his opinion, an entrepreneur is an industrialist, an active, educated, talented inventor, a progressive farmer or a bold business person, whose ranks multiply in all countries as the market opens and expands. Predominantly these people lead production and dominate the distribution of wealth.
From the point of view of K. Marx, it is necessary to oppose not the entrepreneur and the investor, but the various roles in which the capitalist acts in the production process. The entrepreneur is simultaneously the subject of the appropriation of surplus value, i.e. realizing the function of exploitation of workers, and the subject of organization and management of the enterprise.
For a long time, scientific and everyday ideas about entrepreneurship and the entrepreneur were associated with the concepts of "capital" and "capitalist". It is quite difficult to distinguish an entrepreneur from a capitalist, but life has clearly and convincingly confirmed that an entrepreneur and an owner of money (capital) are not always the same person. Special theoretical research was required to characterize the entrepreneur. An attempt to give a detailed description of entrepreneurship was first carried out by the Western theorist Joseph Schumpeter (1883-1950), who published his famous work The Theory of Economic Development in 1912. “Entrepreneurs,” wrote I. Schumpeter, “we consider not only those “independent” economic entities of a market economy, but all those who actually perform a fundamental function, even if they are not “independent”, but are employees of a joint-stock company or any other private firm." I. Schumpeter considered innovation as the fundamental function of an entrepreneur, that is, the activity of a new combination of factors of production and social factors in order to obtain real economic benefits, including in the form of increasing the profits of a joint-stock company. The entrepreneurial function is based on a special intellectual and psychological basis, the main features of which Schumpeter considered: 1) non-saturable energy of acquisition, not associated with a feeling of direct satisfaction from the consumption of goods and motivated by the desire to assert one’s dominance, influence, success as such (its indicator can be profit); 2) inventive intelligence;
3) "flair", replenishment by intuition of the lack of information inevitable in a new business; 4) a strong will that can overcome both the inertia of one's own behavior and the resistance of the environment, which allows one to lead other people. Entrepreneurship, according to Schumpeter, is "creative destruction". To implement new combinations of factors of production, it is necessary to destroy the old ones, removing from them the ones necessary for the implementation of innovations. In conditions of large-scale capitalist competition, this can only be done at the expense of free funds provided by credit. But no credit will lead to economic development if there is no main - dynamic entrepreneur - innovator, who undertakes the implementation of new combinations. The entrepreneur is not an inventor, or the owner of capital as such, but one who introduces new combinations into economic reality. Such innovative activity of entrepreneurs is, according to Schumpeter, the engine of economic development.
1.2 Types and forms of entrepreneurial activity
Entrepreneurship is characterized by common features of any economic activity. At the same time, it is characterized by a certain content, direction, sequence of procedures carried out by the entrepreneur.
Entrepreneurship can be carried out both in the public and in the private sector of the economy. In accordance with this, state and private entrepreneurship are distinguished.
State entrepreneurship is a form of economic activity on behalf of enterprises and institutions. It is implemented by state governing bodies or local self-government bodies, and the property of such enterprises is a separate part of state or municipal property, budgetary funds and other sources.
Private entrepreneurship is a form of economic activity on behalf of an enterprise or entrepreneur. We note at the same time that state entrepreneurship is less efficient than private entrepreneurship, and the main reason for this is that entrepreneurial functions are always performed by specific people: in private entrepreneurship, these functions are performed by talented people who quickly respond to any changes and do what is attractive. for them. In the public sector, on the other hand, people who are appointed, formally fulfilling their duties, are responsible for the implementation of entrepreneurship. This is evidenced by the research of the World Bank, conducted in 76 countries of the world. Along with this, we can talk about collective, family and other types of entrepreneurship, which, ultimately, is still a derivative of the two forms mentioned above. Therefore, another classification is important - depending on the functions that the entrepreneur assumes when entering the entrepreneurial space.
Entrepreneurship is large, medium and small. Small business acts as a dynamic form of management, which is characterized by flexibility and the ability to respond sensitively to changes in market conditions. Carrying out economic activities, small businesses are primarily guided by the needs of the local market, the volume and structure of local demand.
Depending on the content and direction of entrepreneurial activity, the object of capital investment and obtaining specific results, the relationship of entrepreneurial activity with the main stages of the reproduction process, the following types of entrepreneurship are distinguished:
production,
commercial trade,
Financial and credit,
Mediation,
Insurance.
Entrepreneurship is called production if the entrepreneur himself directly, using capital, labor force as factors of production, produces products, goods, services, works, information, spiritual values for subsequent sale to consumers, buyers, trade organizations. Thus, the function of production in this form, entrepreneurship, is the main, determining one.
In commercial entrepreneurship, the entrepreneur acts as a merchant, merchant, selling finished goods purchased by him from other persons to the consumer, the buyer. Commercial enterprise is attracted by the apparent possibility of selling a product at a price much higher than it was bought, and thereby pocketing a significant profit. In connection with the privatization of state trade enterprises, the material base of personal and commercial entrepreneurship has increased significantly. Extensive opportunities arose to start a commercial business by buying out or building a store, organizing your own outlet.
Financial entrepreneurship is a special form of commercial entrepreneurship in which the subject of purchase and sale is money and securities sold by the entrepreneur to the buyer or provided to him on credit. Financial entrepreneurship is essentially the sale of some money for others and, in particular, the current money for the future. The profit of the entrepreneur arises as a result of the sale of financial resources with the receipt of interest on surplus capital.
Mediation is called entrepreneurship, in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary, a link in the process of commodity exchange, in commodity-monetary transactions. The main task and subject of entrepreneurial activity of an intermediary is to connect two parties interested in a mutual transaction. For the provision of such services, the entrepreneur receives income, profit.
Insurance entrepreneurship consists in the fact that the entrepreneur guarantees the insured property, valuables, life for a certain fee, compensation for possible damage as a result of an unforeseen disaster. Property, health, life insurance is a special form of financial and credit entrepreneurship, which consists in the fact that the entrepreneur receives an insurance premium, which he returns only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.
Currently, in accordance with civil law, the most common organizational and legal forms of entrepreneurship are:
Individual entrepreneur without formation of a legal entity
Limited Liability Company (LLC)
Closed Joint Stock Company (CJSC)
Production cooperative
General partnership
Limited partnership
An individual entrepreneur without forming a legal entity as a business entity has a number of advantages. First of all, it is that he has all civil rights. This includes opening current and foreign currency bank accounts, exporting and importing goods and services as a subject of foreign economic activity, concluding any contracts with any companies and persons, etc. At the same time, bearing in mind that funds are the personal property of an entrepreneur, the tax inspectorate cannot withdraw funds from his current account without a court decision and, accordingly, without the knowledge of the entrepreneur. It is also important that the registration of an individual entrepreneur is much easier and faster than the registration of legal entities, since it is not required to draw up a charter, memorandum of association, or look for a legal address. Another significant advantage is the simplified system of accounting and reporting of an individual entrepreneur. It is quite simple and accessible to almost anyone. In addition, an individual entrepreneur does not pay some taxes, such as value added tax. As always, along with the advantages, there are also disadvantages, which include the inability to have staff under an employment contract, however, work contracts can also be concluded with citizens. As a disadvantage, it can also be noted that an individual entrepreneur is liable for his obligations with all his property, however, with those that can be levied. It should be noted that any withdrawal can be carried out only by a court decision.
As you can see, the advantages are much greater than the disadvantages, so this form of entrepreneurship is quite attractive. A limited liability company is an economic company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants 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 their contributions.
A limited liability company is the same organizational and legal form as a limited liability company. Companies registered with this name of legal form are subject to re-registration (bringing constituent documents in line with the Civil Code of the Russian Federation and the Law on Limited Liability Companies) before July 1, 1999.
A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligations of the company's participants (shareholders) in relation to the company. Open joint-stock companies (OJSC) are often created in order to attract as much money as possible from shareholders for organizing entrepreneurial activities by issuing shares for free sale. By issuing a certain number of shares at par value (i.e., the one indicated on the share itself) and selling them to shareholders, the company invests the proceeds in entrepreneurial activities, which, in turn, make a profit. Profit is distributed among shareholders according to the number of shares of each shareholder and in the amount decided by the decision of the general meeting of shareholders. Shares of an open joint stock company may be freely sold by a shareholder at a price that may differ from the nominal value in one direction or another. Shares of open joint-stock companies may have quotations of value (periodically determined share price) on the stock exchange (a special institution created for the purchase and sale of shares, bonds, bills and other securities).
A closed joint stock company cannot issue its shares for free sale. Shares of a closed joint-stock company may be sold to citizens who are not shareholders if an additional issue of shares is carried out or if one of the shareholders wishes to sell their shares, provided that there are no other shareholders willing to purchase them (waiver of the pre-emptive right to purchase shares) .
A closed joint stock company (CJSC) may have up to 50 shareholders. Upon reaching this figure, a closed joint-stock company must be re-registered as an open one. Prior to the entry into force of the Law of the Russian Federation No. 208 "On Joint-Stock Companies", joint-stock companies had the name of the organizational and legal form in the form of AOZT - a closed joint-stock company and AOOT - an open joint-stock company. When bringing the constituent documents of joint-stock companies in accordance with the current Civil Code and the Law on joint-stock companies, most joint-stock companies changed the name of the organizational and legal form from OJSC and CJSC to OJSC and CJSC. The difference between a Closed Joint Stock Company and a Limited Liability Company is that the participants (owners) of a Limited Liability Company are entitled to a share of the property owned by the Company in proportion to their contributions to the authorized capital, the shareholders of a Closed Joint Stock Company are buyers of a certain number of shares. Thus, when leaving a Limited Liability Company, a participant can physically alienate his share of the Company's property, and when leaving a Joint Stock Company, a shareholder can only sell his shares, and if the Joint Stock Company is closed, then the other shareholders have the pre-emptive right to purchase shares. From the foregoing, it follows that a closed joint stock company is a more stable organizational and legal form than a limited liability company, since upon withdrawal of a participant (shareholder), the property of a joint stock company (equipment, materials, etc.) is not subject to alienation.
A general partnership is a partnership whose participants (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. The liability of participants for the obligations of a general partnership comes after the possibility of liability of the partnership itself with its own (storehouse, accumulated, etc.) property is exhausted. If this property is not enough, the liability for obligations lies with the participants of the full partnership. If the majority of the participants do not have enough property, then the obligations are covered by those participants who have enough property.
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 liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners), who bear the risk of losses, associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. The liability of participants (general partners) in a limited partnership is similar to the liability of participants in a general partnership, while the liability of contributors (limited partners) is expressed only in the risk of losing the contribution. When distributing the profits of a limited partnership, limited partners are entitled to the percentage of profits agreed for limited partners in the memorandum of association, while for general partners the distribution of profits is made by decision of the general meeting. An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, its liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the constituent documents of the company. Participants in a company with additional liability are liable for the obligations of the company not only in the amount of contributions made to its authorized capital, but also with their other property in the same multiple of the value of their contributions.
A production cooperative (artel) is a voluntary association 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, consumer services, provision of other services), based on their personal labor and other participation and association of property share contributions by its members (participants). The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization. The property of a production cooperative is made up of the shares of its members. A share can be contributed both in the form of a monetary amount, and by transferring property or property rights (for example, the right to rent). By decision of the meeting, indivisible property may be allocated from the property of the production cooperative, which, in the event of a member's withdrawal from the cooperative, is not subject to division and alienation. The provision on indivisible property must be stipulated in the charter of a production cooperative.
The distribution of income from production and economic activities in a production cooperative is carried out in proportion to the labor participation of its members, and not depending on membership shares.
1.3 Company-economicI am an organization of market conditions
The enterprise occupies a central place in the national economic complex of any country. This is the primary link in the social division of labor. This is where the national income is created. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.
An enterprise is a form of economic organization in which an individual consumer and producer interact through the market in order to solve three basic economic problems: what, how and for whom to produce.
At the same time, none of the entrepreneurs and organizations is consciously engaged in solving this triad of economic problems (everyone solves in the elements of the market at an individual level).
In a market system, everything has a price. Various types of human labor also have a price - the level of wages, the tariff for services. Market economy for the unconscious coordination of people and businesses through a system of prices and markets. If we take all the various markets, we get a broad system that spontaneously ensures the balance of prices and production through trial and error.
By means of coordination between buyers and sellers (supply and demand) in each of these markets, the market economy solves all three problems simultaneously:
1) what to produce? -- is determined daily by voting through money (by choosing a product and purchasing it by the buyer);
2) How to produce? - is determined by competition between manufacturers (each seeks to use the latest technology, win price competition and increase profits, reduce production costs);
3) for whom to produce? -- is determined by the ratio of supply and demand in the markets, factors of production (labor and means of production).
Enterprises have the right to combine their production, scientific and commercial activities and create the following associations:
1) association - a contractual association created for the purpose of constant coordination of economic activities; the association has no right to interfere in the production activities of any of its members;
2) corporation - a contractual association based on a combination of industrial, scientific and commercial interests with the delegation of individual powers, central regulation of the activities of each of the participants;
3) consortium - a temporary statutory association of industrial and banking capital to achieve a common goal;
4) concern - a statutory association of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete dependence on one or a group of entrepreneurs.
Each enterprise, in order to solve problems related to the production and sale of goods and the provision of services, must be staffed with a certain number of people capable of performing these works.
The workers, engineers and employees engaged in social labor at the enterprise form the labor collectives of these enterprises. The labor collective is a complex organizational and socio-economic structure, which includes workers of workshops, brigades and other divisions of the enterprise. For coordination and consistency between them, an appropriate management system is being created.
An enterprise has an independent balance sheet, current and other bank accounts, a seal with its name, and an industrial enterprise also has a trademark. The company does not include other legal entities.
The enterprise carries out any types of economic activity, if they are not prohibited by law and meet the goals provided for by the charter of the enterprise.
The enterprise receives the rights of a legal entity from the date of its state registration. State registration of an enterprise is carried out in the executive committee of the district, city Council of People's Deputies at the location of the enterprise. The enterprise has the right to create branches, representative offices, departments and other separate divisions with the right to open current and settlement accounts. Enterprises can use tariff rates, official salaries as guidelines for differentiating wages depending on the profession, qualifications of employees, the complexity and conditions of the work and services they perform.
The enterprise independently provides material and technical support for its own production and capital construction through a system of direct agreements (contracts).
Control over certain aspects of the enterprise's activities is carried out by the state tax inspectorate, state bodies entrusted with monitoring the safety of production and labor, fire and environmental safety.
Liquidation and reorganization (merger, division, exit, transformation) of an enterprise are carried out by decision of the owner and with the participation of the labor collective or by decision of the court, arbitration. The company is also liquidated in the following cases:
Declaring him bankrupt;
If a decision has been made to ban the activities of the enterprise due to non-fulfillment of the conditions established by law, and the fulfillment of these conditions is not ensured within the time period stipulated by the decision;
If the court decision invalidates the documents and the decision to establish an enterprise.
2. BUSINESS PLANNINGSTI, BUSINESS PLAN DEVELOPMENT
2.1 Schematic diagrambusiness operation,her calculation
With all the variety of types and ways of doing business, any business operation is characterized by the presence of certain procedures performed in a certain sequence. Entrepreneurship is also characterized by fairly typical commodity-money relations between the participants in the operation.
I will consider a schematic diagram of an entrepreneurial operation (Figure 1), which shows connections, relationships, commodity and cash flows, exchanges that occur between its participants.
In order to implement the operation, which ultimately consists in the sale to consumers, buyers of goods T for money Dt, the entrepreneur must initially have the factors, the means of entrepreneurial activity. Some of them may be available to him, some of them he has to acquire them.
The main factor of entrepreneurship, like any other type of activity, is the labor force. Along with his own work, the entrepreneur attracts the labor force of the RS in the form of hired workers, who are paid for their work a monetary remuneration, the wages of Dr (including contributions to the social insurance of employees).
In most types of entrepreneurship, to perform an entrepreneurial operation, material resources are needed in the form of raw materials, materials, energy, and finished goods. By purchasing the missing material resources M from their owners, the entrepreneur pays them money Dm, i.e. receives materials in exchange for money. Sometimes material resources are acquired through barter. In a commercial enterprise, the acquired material resources can be in the form of a finished product.
Figure 1 Schematic diagram of an entrepreneurial operation.
The third most important type of factors necessary for entrepreneurship are fixed assets, assets in the form of buildings, structures, premises, machinery, equipment, equipment, computer and organizational equipment (furniture, copying and printing equipment, communication equipment). Fixed assets missing from the entrepreneur have to be acquired, leased from their owners for money.
For most business operations, information is needed in the form of information, data, drawings, technologies, projects, knowledge, and documents. Information in our time also costs money. In order to obtain the missing information I, the entrepreneur must pay Dee's money for it.
In addition to the factors mentioned, entrepreneurship may require works and services (construction works, transportation, security, loading and unloading, repairs, communication services, intellectual services, consultations) that he is not able to perform on his own. For the provision of services, Y must pay money to Du.
Carrying out an entrepreneurial operation, the entrepreneur also spends his own, already at his disposal, not attracted from outside resources in the form of his labor force, fixed assets belonging to the entrepreneur, and they cost money, the total amount of which is equal to Dvn. This amount is included in the entrepreneur's costs or profit.
In addition to all these resources and forms of obtaining them, an entrepreneur often has to resort to acquiring individual resources on credit, in the form of a loan. After all, he needs resources, funds even before they are reimbursed, paid off as a result of the sale of goods and the receipt of cash proceeds Dt. Therefore, an entrepreneur needs initial, start-up capital. If there is no such capital, then you have to borrow it. Borrowing can take place in natural, material and monetary forms.
Providing an entrepreneur with material means of entrepreneurial activity in the form of knowledge, premises, equipment, machines, and other types of material resources for a certain time and on the terms of paying a fee is called rent. Abroad, this form of temporary borrowing is known as leasing. For the use of material, property values, the tenant is obliged to pay to the lessor, the owner of the property, the rent provided for by the lease agreement. Sometimes a lease agreement is concluded with the right of subsequent redemption by the tenant of the leased property. The rent usually includes depreciation of the leased property and the profit that the lessor receives for providing the property.
More often, borrowing occurs in the form of obtaining a cash loan from the owners of funds, say in a bank. Having received a loan, you will then have to repay it in the amount of Dv exceeding Dk, i.e. pay interest on a loan. Obviously, Ds = Dv - Dk.
As a result, the entrepreneur bears the monetary costs Dz (costs of entrepreneurial activities) for the implementation of the operation, which are determined by summing up all types of costs:
Dz \u003d Dr + Dm + Do + Di + Du + Dvn + Ds.
If the entrepreneur carries out the operation successfully and receives revenue for the sold goods Dt that exceeds the costs Dz, then as a result of the operation, profit PR is formed, calculated as the difference between revenue and costs:
PR \u003d Dt - Dz.
However, this profit, which is called gross profit or income, does not go to the entrepreneur completely, entirely. He receives only a part of it, because he still has to pay taxes, make payments to financial authorities in the total amount of Days. These are various taxes, payments, such as value added tax, income tax, income tax, land rent, payment for natural resources. As a result, the net, residual profit PRh that the entrepreneur receives, as a result of the operation, is equal to:
Prch \u003d Dt - Dz - Dn.
The effectiveness of an entrepreneurial operation is judged by the level of its profitability, equal to the ratio of gross profit to costs.
Entrepreneurship is generally considered worthwhile if the gross profit is at least 20% of the cost level.
2.2 Upraenterprise. Management
The enterprise, the firm is the main link in the economy. If we consider the economy as a building made up of separate blocks, bricks, then such blocks are enterprises.
An enterprise is any independent economic entity that produces products, goods, services, information, knowledge, performs work, and carries out economic activity in its most diverse, including small forms. So it is permissible to call an enterprise a plant, a factory, a fleet of vehicles, a collective farm, an atelier, banks, etc.
The forms and methods of management, the structure of the enterprise's management bodies significantly depend on its scale and profile. However, in the management of any enterprise there is much in common, on which I will concentrate.
Each enterprise produces products, goods, services, carries out certain core activities. This is its main goal and task, the meaning of existence. It follows that the management of the production process is at the forefront of enterprise management, regardless of whether goods, services, knowledge, information are produced.
To produce any economic product, it is necessary to use factors of production, economic resources: labor, equipment, raw materials, materials, information, money. Consequently, enterprise management includes the management of employees, means of production, material resources, information, and finances.
For the functioning of production at the enterprise, it must receive raw materials and sell the manufactured products. Hence the need to manage the supply and sales, to have the appropriate services at the enterprise.
The enterprise is obliged to produce products of a certain quality, respectively, they are called managers.
Although all aspects of management are important in the management of an enterprise, the leading place belongs to personnel and personnel management. Therefore, management can rightfully be called "the art of getting the right things through managing people."
There are many types of corporate governance structures. However, almost always the company is headed by a director, or a general director, or the president of the company. Some firms have both a president and a CEO. Most often, the director has several deputies in certain areas of the enterprise, for example, in engineering and technology (chief engineer, chief technologist), in production, in science, in economics, in finance (chief accountant), in personnel, in administrative and economic parts .
The management apparatus, or, as they say, the administrative and managerial potential, includes employees of departments and services of the enterprise administration. The management units of an enterprise are usually divided into linear production (managing production) and functional, managing finance, sales, office work.
In the structure of the enterprise, departments, workshops, laboratory departments, sectors and other divisions are distinguished, each of which has its own management bodies.
Such a rather complex and branched management structure is typical only for relatively large enterprises. In small businesses, it is much easier.
In the modern world, there are two schools of management - American and Japanese. They differ in the structure of shareholders (the predominance of individuals or legal entities) in the prevailing business goals (maximum current profit or expansion of the market niche in the future); a mechanism for cooperation (competitive or collective) and decision-making (single or collective); the ratio of criteria for evaluating employees, material and moral incentives, investments in material and human capital; forms of division of labor, etc.
In my opinion, the Japanese style is much closer to Russian traditions.
The role of entrepreneurship in the development of society consists primarily in developing the initiative of the mass of people who are not supported by the state (communities, mafia groups, etc.), in choosing the sphere of application of their strengths and abilities.
The ability to manage people and personnel is the most complex science and a great art, it is most often given only by experience and knowledge, although a natural gift can also play a certain role. Between the head-manager, on the one hand, and his subordinate employees and employees of the enterprise, on the other hand, a system of formal and informal relations is formed that decisively affects the success of the common cause.
So, along with such management functions as analysis, forecasting, planning, organization, regulation, accounting, control, a manager must have the ability to build relationships with people, subordinates, employees, team, work colleagues. If in the conditions of a command - administrative economy, personnel management is based mainly on the principle of subordination to orders, execution of orders, then for a modern market, and simply civilized economy, other approaches are characteristic.
2.3 Drawing up a biznon-plans and business projects
As strange as it may seem at first glance, but free enterprise, business is not free from planning. This does not mean at all that someone is forcibly forcing businessmen to draw up projects and plans for business operations. They are motivated to do this by life itself, experience, fear of risk, unforeseen consequences.
A business project represents a general idea, a general idea for the implementation of an entrepreneurial operation that brings benefits in the form of profit or allows you to achieve other desired goals. The project substantiates the content and direction of the planned operation, calculates the expected effect.
On the basis of projects, programs or action plans are drawn up, the implementation of procedures that make up business operations. Plans for the implementation of entrepreneurial projects, ideas have received in foreign practice the name of business plans.
Drawing up business plans for operations is typical for all forms and types of entrepreneurship. For large-scale costly entrepreneurial projects, the preparation of business plans before the start of operations should be considered the rule, the norm of entrepreneurial activity. By the way, in the absence of a business plan, it is unlikely that anyone will agree to finance, subsidize, or lend to a serious business operation.
What is a business plan? First of all, the plan should contain a description of the goals and objectives of the business operation. When drawing up a plan, one must first think about the scale and timing of the operation, the expected profit. The program of entrepreneurial actions should also set social goals. This is the satisfaction of the needs of the population, the improvement of nature, the expansion of business contacts.
Among the special tasks of entrepreneurship, we single out charitable goals traditionally characteristic of noble entrepreneurs.
The business plan must necessarily contain a description of the entrepreneurial product, i.e. products, goods, services that will be sold as a result of the operation, provided to the consumer. The plan is designed to answer the question about the range of consumers of the product and the needs that it must satisfy. It is necessary to justify the choice of goods and the planned sales volume from the standpoint of the availability of effective demand for it, by analyzing the sales markets and forecasting the prices at which the goods are planned to be sold (Figure 2).
Figure 2 Curves of supply and demand (dependence of price on the quantity of goods on the market).
At the same time, it is highly desirable to know your competitors, their capabilities and abilities, and their pricing policy. As a result, it is determined what, how much, to whom, at what price to sell.
Based on the goals and objectives of the business operation, the type and volume of sales in the business plan, an action plan is outlined for the implementation of the plan. The entrepreneur must provide a picture of his own activities and interaction with other participants in the business operation in advance, develop specific ways to implement the entrepreneurial plan, bringing it to the final result. In drawing up this part of the plan, a business operation scheme is used. The business action program includes needs identification, marketing, contracting for the acquisition of resources and the sale of goods and covers the production or receipt of goods, storage, transportation, marketing of goods, sales and after-sales services, organization and management of the operation.
Drawing up a business plan is accompanied by calculations, as a result of which the effectiveness of the operation and the necessary resource support are revealed. When determining the required resources, all the necessary means of entrepreneurial activity are taken into account, which were mentioned in the description of the business operation scheme. Sources of obtaining resources are established. The plan is designed to justify the effectiveness and expediency of the conduct of a business operation from both an economic and social standpoint.
It is desirable to accompany the business plan with an analysis of the long-term consequences of the entrepreneurial project. This means taking into account both favorable and unfavorable consequences for the entrepreneur and society, the income and losses associated with them.
2.4 Competition in a market economy. Entrepreneurial plawsuit
Entrepreneurship in a market economy is impossible without risk. If the entrepreneur does not take risks, then he eventually suffers bankruptcy. The presence of a risk factor is a strong incentive for entrepreneurs to save money and resources, which forces them to carefully analyze the profitability of projects, develop investment estimates, and hire appropriate personnel. Every action of an entrepreneur carries the possibility of failure, loss. Risk is the probability of loss or shortfall in income compared to the option provided for by the forecast, plan, project, program.
Risk can be classified according to various criteria. So, according to the source of occurrence, it is customary to distinguish risk: economic, associated with the personality of a person, due to natural factors; due to the occurrence, it is advisable to isolate the risk as a consequence: the uncertainty of the future, the unpredictability of the behavior of partners, the lack of information. As market relations develop in our country, competition will intensify. To survive in it, you need to go for innovation, which will inevitably increase the risk. It is necessary not to avoid risk, but to be able to predict an event, evaluate it and not go beyond acceptable limits. When developing a strategy for the behavior of an entrepreneur under risk conditions, it is advisable to distinguish and highlight certain areas, risk zones, depending on the magnitude of the expected losses (Figure 3).
admissible | critical | catastrophic risk |
0 Profit Revenue Property condition
Figure 3 Scheme of risk zones.
The most acceptable option for an entrepreneur is a plan for conducting an operation, under which the expected, probable losses do not exceed the profit for which the operation is calculated. In this case, the worst thing that threatens the entrepreneur is to lose profits and remain, as they sometimes say, "with their own people." Such an outcome of the operation is unsuccessful, but tolerable. Therefore, the area in which the value of probable losses varies from zero to the value of the estimated profit, we will call the zone of acceptable risk. Cautious entrepreneurs try to act in such a way that the probable, possible amount of losses does not go beyond the acceptable risk zone. Let's call the next, more dangerous area the critical risk zone. Critical risk is characterized by the possibility of losses in excess of the amount of profit and up to the full estimated, expected revenue, that is, all the money that the entrepreneur intended to receive from the operation. In other words, the zone of critical risk is characterized by the danger of losing not only profit, but also the funds invested by the entrepreneur in the business.
Typically, this situation occurs if the product is not sold or partially or completely dies. In this case, the entrepreneur incurs direct losses, his investments in the business, the costs become fruitless. Naturally, an entrepreneur should avoid projects, operations in which there is a tangible probability of falling into a critical risk zone.
Even more frightening is the catastrophic risk. We will call the risk catastrophic if the expected, probable losses are able to exceed the expected proceeds from the operation and reach a value equal to the entire property status of the entrepreneur, all the funds available to him. In reality, this means that the entrepreneur loses not only the funds invested in the operation, but much more than that. The willingness of an entrepreneur to take risks is largely determined by the results of the implementation of previous decisions taken under conditions of uncertainty. Losses made in a similar situation dictate the choice of a more cautious strategy, and success induces risk. Consider an example of two options: one option assumes a 100% probability of receiving 1000 rubles, and the other - a 50% probability of receiving 2000 rubles. and a 50% chance of getting only 100 rubles. Which option do you prefer? If you prefer the first option, you avoid risk; if the second option, you are risk-averse; if you are indifferent, you are neutral. Most people prefer risk-free projects. This can be explained by the law of diminishing marginal utility of wealth. People whose wealth is within certain limits prefer to avoid risk. If an investment decision has to be made under conditions of certainty, then only one variable affects its adoption - the amount of return. In such conditions, the investment decision is easy to make. For example, if project A promises a return of 8%, and project B - 6%, then the choice, other things being equal, is obvious. The choice of an investment decision under risk is determined by two main variables: return and risk.
Let there be two projects: A B Expected return 8% 6% Risk 11% 9% We see that project A has a larger expected return, but also a greater risk. In order to make a decision in such conditions, it is necessary to study the relationship between return and risk in alternative options (Figure 4). When choosing investment projects, it is important to know the degree of relationship between risk and return. If the return on one project increases, what will happen to the return on the other project? Suppose a company specializes in the production of umbrellas; at the same time, it is possible to establish the production of raincoats or deck chairs on it. What to choose? The demand for umbrellas and raincoats depends on the same variables, while the demand for umbrellas and deck chairs is in a negative relationship. This negative dependency makes umbrellas and deck chairs ideal for diversifying production. Such diversification somewhat reduces the total return on the enterprise, but reduces the risk of a sharp decrease in income. The most important types of risk in entrepreneurship are industrial, commercial, financial and credit; An entrepreneur takes a lot of risks. But at the same time, the presence of a risk factor is a powerful incentive for him to increase responsibility for making commercial decisions, save money and resources. The greater the risk, the greater should be the reward. Risk rewards are the bulk of the profits earned by entrepreneurs.
The market system creates a genuine freedom of economic choice.
But if everyone has the right to produce and sell their product, then in an effort to sell it to make a profit, many entrepreneurs will rush to the market. This is how it is in a free market economy. The result is economic competition, a competition called competition.
Competition, competitiveness is one of the most important ways and means of increasing the efficiency of the economic system as a whole and all its links. The eternal struggle for existence reigns in the world. Competition is a civilized form of struggle for survival.
Figure 4 Relationship between return and risk.
The desire to get ahead of a competitor, not to yield, not to lag behind, not to be on the economic sidelines creates the most powerful stimulus for economic progress, productivity, and quality.
Competition is a complex concept. Currently, economic science distinguishes a number of types of competition, depending on how market participants compete with each other.
Perfect competition represents an ideal image of competition in which such a large number of sellers and buyers operate independently of each other and they have such a wide freedom of behavior that none of them is able to dictate to the other what, how, at what price to buy. The buyer does not like, say, a product or price from one seller - he goes to another. The seller does not want to sell his goods at the price offered by one buyer, he is waiting for another.
Perfect competition, as an ideal, can only be approached, but it is unattainable to the full extent. In reality, there is imperfect competition in any market. The theory of imperfect competition was developed by the world famous English economist Joan Robinson, who outlined it in her book The Economics of Imperfect Competition (1933).
Real competition is imperfect due to a number of reasons and circumstances that violate the conditions of ideal competition.
First, each of the sellers strives to make or at least present their product as special, better than others. As a result, there is a kind of sale of different goods, and the goods, and, consequently, the sellers do not fully compete with each other. A number of sellers have their own customers who gravitate towards only one firm, one store, one seller. As a result, a special form of monopoly arises in the presence of many sellers and buyers, competition becomes imperfect. Competition, in which many goods are sold, but each of them is unique in its own way, is usually called monopolistic. When a market is essentially owned by a few sellers, an oligopoly is said to exist. Within the framework of an oligopoly, there may be a secret price agreement, the sale of goods at prices set by firms, which is not acceptable in conditions of perfect competition.
The worst enemy of competition is monopoly. Monopoly is the market of one seller who has captured it and ousted others.
So, competition is the causative agent of the economy. Thanks to competition, producers are deprived of the opportunity to inflate prices irrepressibly, they are forced to reduce production costs and improve product quality. Otherwise, you will be bypassed by competitors, forced out of the market. As a result, you will lose profit.
3. THE CURRENT STATE OF BUSINESS ACTIVITIES IN A MARKET ECONOMY
3.1 State regulationentrepreneurial activity
State regulation - a set of measures of legislative, executive and judicial authorities, as well as control functions carried out on the basis of regulatory legal acts by state institutions and public organizations in order to stabilize the existing socio-economic system.
The purpose of state regulation of business activities of economic entities is implemented through three main functions:
1) creation of conditions for the civilized functioning of the market;
2) strategic planning of science and scientific and technological progress;
3) solving macroeconomic problems;
The main directions in the state regulation of market relations are as follows:
1. Establishment of market development goals. State legislation specifies only general guidelines for development, and citizens are free to act in accordance with the principle: everything that is not prohibited is permitted. Prohibitions are imposed on those goals that are by their nature inhumane and unnatural.
2. State legislation establishes and guarantees all forms of ownership and their equality.
There are two forms of government in society: state administration and public administration (through parties, trade unions, etc.).
Public administration in a broad sense is the management of the affairs of society through the legislative, executive and judicial authorities; and in the narrow sense - this is the activity of the executive organon of power.
Principles of public administration: democracy, subordinate nature of action (based on the law), administrative nature (executive power - material resources), legally authoritative nature, separation of powers, federalism (center - region). Functions of public administration: - forecasting (Federal Law "On Forecasting and Socio-Economic Programs"). Forecast: annual, short-term and long-term. The forecast is of a subordinate nature, is not supported by funding; - planning (the plan-law is adopted by the legislature and has the highest legal force, mandatory execution, liability for non-performance); - regulatory regulation; - methodological guidance; - selection and placement of personnel; - material and technical provision; - financing; - information support; - operational management of property; - accounting and control. Methods of state regulation of the activities of economic entities are implemented in the following forms: - persuasion; - coercion, including legal liability (criminal and administrative), in turn, methods state regulation are divided into: 1) administrative (prohibition, legal responsibility, coercion) - direct regulation; 2) economic (prices, tariffs, quotas, taxes, licenses) - indirect regulation. 3) moral and political (persuasion, mass information ) . 3.2 Challenges and prospectsyou entrepreneurship development We can say that millions of Russian citizens are engaged in entrepreneurial activities that produce a tangible economic and social effect. However, if we consider the potential of our society, then the share of the business sector in strengthening the market economy is still clearly insufficient. So, on average, there are only SEs per 1,000 Russians, while in the countries of the European Union there are at least 30. Entrepreneurship development in the regions of the Russian Federation faces numerous problems that are mostly typical: - lack of effective financial and credit mechanisms and material - resource support for the development of small businesses - gaps in the current legislation, especially tax legislation - lack of resources, primarily financial ones - difficulty in accessing business information - information about a product, competitor, etc. - lack of a positive image of a domestic entrepreneur - instability of the economic situation in the country - access to credit resources and a high lending rate (22%) - legal illiteracy of the entrepreneurs themselves - high level of the unified social tax (26%) - long paperwork, especially for land Entrepreneurs also note the problem of too high tax rates, the complexity and complexity of tax legal system, the complexity and imperfection of the legislation that registers an enterprise that regulates their activities, for example, product certification, licensing, etc. Obstacles to entrepreneurship are called "administrative barriers." The revival of entrepreneurial activity in Russia is associated with a number of difficulties and contradictions. First, the legal framework for entrepreneurship is being slowly and often unsystematically formed. Business in Russia arises and develops in conditions of property confusion and inevitably high tax rates, depriving firms of a significant part of the final result of their activities. For decades, Russia was created as a monopoly. Thirdly, the commodity-money exchange in Russia is greatly hampered by the imperfection of financial and credit relations, as well as high inflation rates. In our country, the role of business is constantly and steadily increasing. Entrepreneurship is designed to solve such important problems in today's economy as: - significantly and without significant capital investments to expand the production of many consumer goods and services using local sources of raw materials; - create conditions for employment of the workforce released at large enterprises; - accelerate scientific and technical progress; - make a positive alternative to the criminal business and many others. Obviously, the comprehensive support of production and manufacturing enterprises is the most important task of local authorities. The state and local authorities are obliged, to the best of their ability, to pursue a paternalistic (protective) policy in relation to manufacturing enterprises, in every possible way contributing to their emergence and development in the city and region. The types and forms of support for manufacturing enterprises include: A) organizational assistance in the near future and effective solution of all issues raised by manufacturing enterprises in power structures, creation of equal and fair conditions for their competition for the use of state (municipal) resources. B) Economic support for manufacturing enterprises, which includes: Support for existing industries. The following forms of support can be used in relation to them: - Tax exemptions (also exemptions on fees and payments), an exceptional form of support that can be provided if the specified amount is used to finance specific socially significant objects (programs) recognized as such by the authorities .- Tax incentives. At the same time, discounts should be established for such taxes as VAT, income tax, property tax, tax on the maintenance of housing stock. The established discount should be offset by a) an increase in income tax revenue (based on a clear financial calculation) or b) a corresponding reduction in spending on the social support system for the unemployed. - The tax credit should be provided to enterprises classified as “promising” and “medium-promising”. The purpose of the tax credit is the purchase of new equipment, the expansion of production, the launch of new production. The provision of a tax credit should be accompanied by convincing calculations for the planned expansion of the taxable base [6, c 340]. Newly created production enterprises should be exempt from paying taxes (on profit, VAT, on property) for a period of two years. At the same time, there should be a system of restrictions. If an enterprise is created on a production basis and with the participation of an old production enterprise as a co-founder, then: - the old enterprise cannot be completely part of the new one (for example, simply by re-registering), exceed a third of the production capacity of the old enterprise; - on the basis of one old enterprise, no more than two new ones using the exemption granted can be created. A new production enterprise, in order for it to use the exemption granted, must either acquire ownership of the land on which it is planned to build production, or own production facilities (in particular buildings, structures) where production is supposed to be deployed. c) Information support for enterprises - Producers. Experience of entrepreneurial activity on the example of a specific enterprise. The history of the development of the furniture company "Idel" An enterprise for the production of upholstered furniture of the company Gallyamov G.M. was established in Sterlitamak on August 19, 1993. The main principle of the founders of the company is only high-quality, original and, most importantly, comfortable furniture made of natural wood. The first models of furniture products quickly found their owners. And after such a successful undertaking, the entrepreneurs decided to enter the market as a furniture store. On September 15, 1993, the company opened the Idel salon. At the beginning of the journey, I had to face a number of difficulties: a small workshop, a small team, but the most important thing was the desire to create, create and delight consumers with chic and comfortable furniture. Now specialists and masters of Idel, working in a modern workshop on unique equipment, recall five years ago with a smile. Now the company is proud of its developed infrastructure. These are five production shops (foam rubber, carpentry, dyeing, assembly and sewing shops), warehouses, vehicles, a canteen - everything that a serious company that cares about its employees can afford. To date, only qualified specialists who have passed special training before the enterprise, and then improved their professional skills in the process of work. It should be noted that creative people are constantly working on the design of models, developing new and original models of furniture sets. The serious intentions of the company and its competitiveness are also evidenced by the fact that it annually updates the range of products. This was noticed by many buyers, both from Sterlitamak and from the Ufimsky districts, as well as neighboring regions. That is why many have become regular customers of the Idel furniture salon. The main thing in the work - focus on novelty and quality of goods. Trade mark "Idel" is well-known in Sterlitamak, Ufa, Neftekamsk. For seventeen years of work, the company has established itself as a reliable manufacturer of stylish upholstered furniture, where the approach to customers is individual. Thanks to the professionalism of the employees of the company "Idel", the company is developing steadily, introducing new technologies. "Idel" is one of the leaders in the "furniture business" in the market of South Bashkortostan. Key moments in the life of the company: I. August 19, 1993 year - the creation of the company (LLC Gallyamov G.M.). II. September 3, 1993 year - the birth of the trade mark "Idel". III. September 15, 1993 year - the opening of the salon "Idel". IV. June 3, 1994 year - purchase of industrial premises. V. December 5, 1994 year - entry into the upholstered furniture market in Neftekamsk. VI. January 12, 1995 entry into the upholstered furniture market in Ufa.VII. August 5, 2010 - seventeenth anniversary. CONCLUSION So, entrepreneurship is the core of any socio-economic system based on the principles of private property and competition. An entrepreneur (businessman) is a central figure in a market economy. He sets as his task the most rational combination of all the resources of production in the course of the economic process. The merit of any entrepreneur is that he independently makes decisions about the start of production (or the implementation of a certain type of activity). To this end, he seeks the necessary funds to implement his ideas. The individual activity of an entrepreneur is reduced to obtaining maximum profit. This can be achieved by setting extremely high prices, minimizing the wages of workers and the cost of material and other types of resources. At the same time, the situation in modern business is developing in such a way that the rate of profit received gives way to the mass of profit received. This is one of the symbols of general progress in the economy. On the other hand, the activity of an entrepreneur is reduced to studying the needs of society and to their fuller satisfaction (taking into account their own benefit). In a market economy, it is the entrepreneur who must know what goods and services the buyer will need tomorrow. Thus, Russian entrepreneurs are gradually gaining a strong position on the world stage, and for sure after some period of time they will lead, because in terms of their qualities they not only lagging behind, but also in many ways ahead of their Western colleagues. Now the revival of Russia largely depends on entrepreneurs, but for this they must continue the traditions of the Russian merchant class and take care not only of their own enrichment, but also of the economic and spiritual prosperity of their fatherland. REFERENCES 1. Borisov E.F. Economic theory [Text]: textbook / E.F. Borisov - M.: Infra - M, 2005. - 375 p.2. Borisov E.F. Fundamentals of economic theory [Text]: textbook / E.F. Borisov - M.: New wave, 2006. - 516 p.3. Dobrynin A.I. Economic theory [Text]: textbook / A.I. Dorynin, L.S. Tarasevich - St. Petersburg: Peter, 2006. - 544 p.4. Kamaev V.D. Textbook on the basics of economic theory [Text]: textbook by V.D. Kamaev - M.: VLADOS, 2007. - 384 p.5. Fundamentals of Economics and Entrepreneurship [Text]: textbook / B.A. Raizberg [and others] - M.: Infra-M, 2006. - 207 p.6. Macroeconomics [Text]: textbook / V. M. Galperin [and others] - St. Petersburg: Economic School, 1994. - 512 p.7. Samuelson P. Economics [Text]: textbook / P. Samuelson - M.: Infra-M, 2005. - 395 p.
8. Shishkin A.F. Economic theory [Text]: textbook / A.F. Shishkin - M.: Humanit. ed. Center VLADOS, 1996. - 368 p.
9. Economics [Text]: textbook / A. S. Bulatov [and others] - M.: Jurist, 2006. - 425 p.
1. Essence, tasks and types of entrepreneurship. The firm and its functions.
2. Organizational and legal forms of entrepreneurial activity.
3. Features of entrepreneurial activity in Russia.
1. Essence, tasks and types of entrepreneurship. The firm and its functions
Economic activity in a market economy at the micro level is characterized by such concepts as "entrepreneurship" and "firm".
When considering entrepreneurship, it is necessary to separate economic activity and entrepreneurship in the proper sense of the word. The first arose with the advent of man. Gathering, hunting, farming were forms of economic activity characteristic of different eras of human history. Entrepreneurship arose at a certain stage in the development of society and coincides with the formation of capitalism. Thus, entrepreneurship is associated with a certain type of economic system.
Entrepreneurship is the main attribute of the capitalist mode of production. Its emergence is closely connected with the formation of bourgeois socio-economic and political-legal relations. Entrepreneurship implies economic freedom. Economic freedom complements personal freedom and makes it possible to organize the production and distribution of wealth without the need for arbitrary intervention by the authorities, the dictates of a stronger one, or the favoritism of a privileged regime. Economic freedom under private property includes the right to economic initiative, the freedom to form and dissolve communities of one's own choice.
In modern domestic and foreign economic literature there are many definitions of the concept of "entrepreneurship". The versatility of entrepreneurship as a socio-economic phenomenon allows for its various interpretations. Unfortunately, in most cases the essence of this phenomenon is replaced by the purpose of entrepreneurial activity. So, in article 2 of the Civil Code of the Russian Federation (part one) dated November 30, 1994. 51-FZ, entrepreneurship is defined as follows: “entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered as such in the manner prescribed by law.” Only some aspects of entrepreneurship are noted here and the distinctive features of entrepreneurial management are not reflected.
The following interpretation seems to be the most successful. Entrepreneurship is a special type of reproduction that includes organizational, innovative and social components. The organizational component implies the connection of a complex of resources, their rational combination, carried out on their own initiative, at their own risk and under their own responsibility in order to obtain entrepreneurial income. The organizational side involves not only the creation and development of an existing enterprise, but also the organization of the interaction of the company with the micro- and macroenvironment of its functioning, taking into account a complex of factors of the changing external environment. In practice, this component is implemented mainly through strategic, current and situational planning. The innovative side is connected with the search for new combinations of factors of production, with the active search for new solutions, with finding new opportunities for profit. And, finally, the social component implies the importance of this activity from the standpoint of economic progress in society as a whole.
In the economic literature, classical and innovative entrepreneurship are distinguished. A distinctive feature of classical entrepreneurship is the maximization of profits and obtaining the greatest return on available resources on the basis of established technologies. Innovative entrepreneurship is focused on the search for more efficient technologies for processing resources and economic methods of managing the economy and leads to profit maximization, as a rule, only in some distant future. Using own and external resources and forming new strategies for economic development, the entrepreneur takes on the innovative risks associated with innovative activities.
During periods of social transformations and economic reforms, the role of an innovative model of entrepreneurial behavior becomes especially important. Of great importance in the field of entrepreneurial activity are non-standard strategic decisions that allow reconciling the conflicting economic interests of business entities. The implementation of an innovative model requires, as a rule, the participation of the state.
An entrepreneur for the successful implementation of his functions must have the following abilities (skills):
Make non-standard, innovative decisions in standard and especially uncertain situations;
Generate new production and commercial ideas, evaluate their prospects in terms of generating additional income;
Evaluate market conditions, analyze information and draw the right conclusions;
Promptly evaluate innovations from the standpoint of their ultimate effectiveness;
These abilities of the entrepreneur are realized in the aggregate of the main tasks of his practical activity. Among them:
Studying the needs of buyers and their solvency;
Determination of the type of production, parameters of products and the volume of output of goods, markets and channels for promoting products;
Maintaining high competitiveness of manufactured goods and services;
Identification, based on the planned production program, the necessary raw materials and markets where the necessary raw materials can be purchased at the most reasonable prices;
Selection of the most advanced technological scheme of production and sources of its constant renewal, determination of the scale, sources and methods of modernization and expansion of production;
Organization and management of the production of goods intended for sale;
Maintaining the interest of the direct producer in increasing labor productivity.
There are objects and subjects of entrepreneurship. The objects of entrepreneurship are various types of resources (land, means of production, labor), as well as securities, currency, goods produced and services provided.
Depending on the content of entrepreneurial activity and its connection with the main stages of the reproduction process, the following types of entrepreneurship are distinguished: industrial, commercial, financial, insurance, intermediary.
Entrepreneurship is called production if the entrepreneur himself, using his own or acquired means of production, labor as factors, organizes the production of products and the provision of certain services. This type of business includes the creation of goods, the implementation of construction work, transportation, provision of communication services, etc.
In commercial entrepreneurship, a businessman acts as a merchant, a merchant, selling finished goods purchased by him from other persons. In commercial business, profit is generated by selling goods at prices higher than the purchase price.
Financial entrepreneurship is special kind commercial entrepreneurship associated with the implementation of transactions with securities and funds, including those provided on credit and acting in the form of currency.
Insurance entrepreneurship consists in the fact that the entrepreneur guarantees the insured for a certain fee compensation for possible damage as a result of an unforeseen event. Property, health, life insurance is a special form of financial and credit entrepreneurship, which consists in the fact that the entrepreneur receives an insurance premium, which is returned only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contribution forms entrepreneurial income.
Entrepreneurship is called mediation, in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary in connecting the parties interested in a mutual transaction (this kind of activity includes the functioning of commodity and stock exchanges).
Entrepreneurship development is possible only if the appropriate market economy infrastructure is created. Its elements are various financial organizations, insurance and consulting companies, government agencies that stimulate entrepreneurial activity.
The subjects of entrepreneurship are private individuals, various types of associations (associations) and the state. Based on the type of subject, entrepreneurship can be carried out both in public and private, both in individual and collective forms. Entrepreneurship may involve the creation and registration of a company and a certain structural design of its elements, or it may be carried out in the form of individual labor activity.
The main subject of entrepreneurial activity, and, consequently, the agent of the modern market economy, is the firm.
"Firm" and "enterprise" - different categories of economic science. An enterprise should be understood as a certain production, technical and economic complex used for the production of goods or services in any sector of the national economy. The nomination of the firm to the role of the main link in a market economy is the result of economic progress. The firm concentrates and implements through its activities a whole range of economic interests that arise in the national economy.
A firm in a broad sense is the main economic unit of a market economy, registered in a certain organizational and legal form. In a narrow sense, a firm is a name under which a legally full-fledged entrepreneur (sole or collective) conducts business. A firm may include one or more firms.
The essence of the company is most clearly manifested in its functions:
The firm is a link in the social division of labor;
The firm is a place of application of labor, capital and entrepreneurial talent;
Through the activities of enterprises within the firm, on the one hand, economic benefits of a certain economic purpose (consumer goods and means of production) are created, and on the other hand, purchasing power is formed for the acquisition of other economic benefits;
The firm provides employees with wages, provides income for capital, and through taxes provides state revenues and, ultimately, financing of the social sphere in society;
Through the functioning of the firm, jobs are created both at the firm itself and in other divisions of the national economy that are technologically related to the activities of the firm;
Operating in a market environment, the firm ensures the rational use of limited economic resources.
Some authors (L. Mises) consider the goal of the company to be customer service. Another common approach is associated with an extremely narrow interpretation of the goal of the firm as profit maximization (neoclassical and Marxist schools). Recently, more and more researchers have come to the conclusion that it is incorrect to consider profit maximization as the only goal of the company. This is just the ultimate goal of the company. So, from the point of view of the managerial theory of the company, the main goal is to maximize sales in the face of growing demand for the company's products and strengthen the company's position in the market, and then - maximizing income. Managers believe that a growing firm is preferable to just a large firm. Therefore, it is necessary to constantly look for opportunities to strengthen the position of the company both in the domestic and global markets. The most significant goals pursued by modern firms are:
Obtaining and maximizing the mass (norm) of profit;
Capturing a larger market share;
Achievement of a certain volume of production and level of sales;
Achieving market power.
The size of a firm is determined by:
The size of effective demand for the goods or services produced;
scale effect;
The ability to withstand external influences and provide the stability necessary to perform functions.
The firm incurs production costs in order to operate. However, in addition to the costs directly related to production, the company also incurs non-production costs. They arise in the course of business activities and include the costs of preparing, concluding and implementing transactions. They are called transaction costs (from the Latin companyion - deal). Indeed, in order to carry out a transaction, the company must:
1) select potential partners, collect information about them and their competitors (costs of information search);
2) to negotiate, draw up an agreement (the costs of negotiating);
3) provide guarantees for the implementation of the agreement (costs of protecting property rights).
This aspect drew the attention of the Nobel Prize winner in economics Ronald Coase. He believed that the emergence of the firm as a special institutional structure that replaces the enterprise is based on savings on transaction costs. Firms arise due to the numerous costs associated with the implementation of a large number of transactions. Market external transactions and intrafirm transactions are interconnected, and the ratio between them affects the optimal size of the firm. If external transactions are very high, then there is a benefit in merging a number of independent enterprises into a firm and consolidating the firm by merging with or absorbing other firms. When intra-firm transaction costs become too high, further expansion of the firm through the addition of other firms is impractical. Otherwise, the entire economy could be seen as a gigantic firm.
There are several ways to transform enterprises into a firm or to combine several firms into a larger firm. These ways are: a) horizontal integration; b) vertical integration; c) diversification.
Horizontal Integration involves the unification of single-profile enterprises or firms that produce the same type of products.
Vertical integration- this is an association of firms or enterprises engaged in certain stages of the production process sequentially along the technological chain, for example, from oil production to the sale of petroleum products.
Diversification- this is the penetration of specialized firms into other industries or services. This is an association of enterprises and firms whose technological processes are not directly related to each other, but at the same time there may be one or another relationship with the main activity, including the unity of the resources used or the unity of sales markets. At present, the largest firms in the world economy have a diversified nature of their activities. They are more stable in the market, as they can move capital from one industry to another, sensitively reacting to changes in market conditions.
World experience and practice convince that an important element of a market economy is the existence and interaction of large, medium and small enterprises
The special significance of entrepreneurship in the period of transition to market relations is manifested in the restructuring of the economy, the acceleration of the scientific and technological process, the formation of a new social stratum. Entrepreneurship development creates prerequisites for accelerated economic growth, contributes to the diversification and saturation of local markets, at the same time making it possible to compensate for the costs of a market economy, which include unemployment, market fluctuations in production, and other crisis phenomena.
Entrepreneurship contains great potential for optimizing the development of the economy and society as a whole. A characteristic feature of the enterprise is the high intensity of the use of all types of resources and the constant desire to optimize their quantity, to ensure their most rational proportions for given conditions. In practice, this means that the enterprise can not have excess equipment, excess stocks of raw materials and materials, unnecessary employees. This circumstance is one of critical factors achieving rational indicators of the economy as a whole.
Thus, the role of entrepreneurship in the overall economy of the country can hardly be overestimated, and its impact on various aspects of social reproduction is significant and beyond doubt.
The market economy, despite its many positive features, is not capable of automatically regulating all economic and social processes in the interests of the whole society and every citizen. It does not ensure a socially equitable distribution of income, does not guarantee the right to work socially, does not aim at protecting the environment, and does not support the vulnerable sections of the population.
An entrepreneur is not interested in investing in such industries and such projects that do not bring a sufficiently high profit, but for society and the state they are simply vital. The market economy does not solve many other pressing problems. And the state should take care of all this.
The prerogative of the state is to ensure a reliable law and order in the country, national security, and this, in turn, is the basis for the development of entrepreneurship and the economy.
Thus, entrepreneurship in any country cannot develop normally if the state has not provided the appropriate conditions for this. The government always regulates modern economy. At the same time, the organizational and legal impact is aimed at stimulating private initiative and helping economic entities by creating the necessary conditions for their successful functioning.
To stabilize market relations and overcome the economic crisis, the state is entrusted with the following main functions:
- 1. Creation of a legal framework. The state develops and adopts laws that define property rights, regulate business activities, ensure product quality, and so on. With the help of the legal framework, the state provides legitimate "rules of the game" that regulate relations between business entities.
- 2. Ensuring proper law and order in the country and national security. The state must ensure the rights and security of every citizen, society as a whole and all business entities. If the state does not properly perform this function, then the country creates conditions for the development of a criminal situation: criminality, mafia, corruption, bribery and other negative phenomena, which adversely affects business and the country's economy as a whole.
- 3. Stabilization of the economy, i.e. sustainable development of the economy, when the main macroeconomic indicators are achieved and maintained at an optimal level: the volume of the gross national product, national income, inflation and unemployment, budget deficit, etc.
To ensure the stabilization of the economy, the state is obliged to use all the levers and methods at its disposal through the implementation of appropriate fiscal, financial, credit, scientific, technical and investment policies.
If the state does not seek to stabilize the economy, then this can most significantly and negatively affect entrepreneurial activity, the country's economy as a whole, the social situation and other processes.
- 4. Ensuring social protection and social guarantees. The state is obliged to pursue an active social policy, the essence of which is the guaranteed provision of all workers with a minimum wage, old-age and disability pensions, unemployment benefits; in providing various types of assistance to the poor; in the implementation of indexation of fixed income due to inflation, etc. By pursuing this policy, the state thereby ensures a minimum subsistence level for all citizens of its country and does not allow social tension in society.
- 5. Protection of competition. In a market economy, competition is one of the main regulatory instruments. Competition is the basis of progress in all spheres of the economy, it forces producers of goods and services to introduce everything new and advanced, improve product quality and reduce production costs. Therefore, one of the functions of the state is the protection of competition.
The legislation of most countries of the world defines the essence of entrepreneurial activity: an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons duly registered in this capacity.
On this basis, several characteristic features and characteristics of entrepreneurial activity can be distinguished:
- - Independent activity of capable citizens and their associations;
- - Initiative activity aimed at the realization of one's abilities and satisfaction of the needs of other persons and society;
- - The activity is risky;
- - A process aimed at extracting profit legally;
- - Activities carried out by persons (individuals or legal entities) registered as individual entrepreneurs or legal entities, that is, these are activities carried out in accordance with legal acts.
The main goal of entrepreneurial activity is to make a profit, representing the difference between the price that the buyer pays for the relevant goods (services) and the costs of meeting the demand, that is, the excess of revenue from the sale of goods (services) over the costs of their production. The entrepreneur seeks to obtain the greatest profit as a result of the maximum satisfaction of certain social needs. “In case of success in their activities, an entrepreneur receives entrepreneurial profit, in case of failure, he incurs losses, therefore, knowledge, experience, and the ability to take reasonable risks are very important for any company and enterprise.” But an enterprise can make a profit only if it produces products or services that are sold, that is, satisfy social needs. The subordination of these two goals - satisfaction of needs and making a profit - is as follows: you cannot make a profit without studying the needs and without starting to produce the product that satisfies the needs.
It is necessary to produce a product that will satisfy needs and, moreover, at a price that would satisfy solvent needs. And an acceptable price is possible only if the enterprise maintains a certain level of costs, when all the costs of consumed resources are less than the revenue received. In this sense, profit is the immediate goal of the functioning of the enterprise and, at the same time, the result of its activities. If an enterprise does not fit into the framework of such behavior and does not receive a profit from its production activities, then it is forced to leave the economic sphere, declare itself bankrupt either voluntarily or at the request of creditors.
ContentIntroduction Economic reforms are inevitable. The result of the reforms is the formation and development of new economic, financial, social and other relations based on the formation of a market economy in which entrepreneurs (collective and individual) are the leading economic entity. Any nation is proud of the fruits of its entrepreneurs. Entrepreneurship as one of the specific forms of manifestation of social relations contributes not only to increasing the material and spiritual potential of society, not only creates a fertile ground for the practical implementation of the abilities and talents of each individual, but also leads to the unity of the nation, the preservation of its national spirit and national pride. The entrepreneur does not antisocial figure. Acting in his own interests, he satisfies our needs, ennobles our life, makes it more comfortable. Yes, our entrepreneurs have more money than other professions. But, after all, it is money that acts as a professional tool for an entrepreneur and an indicator of 2
the effectiveness of its activities. The entrepreneur produces goods in which we are interested, he supplies them to us, gives work to many of us, the Society always needs entrepreneurs, especially ours, Russia. The mechanism of entrepreneurship is signed in the work, taking into account the accumulated experience in developing theory and practice in developed Western countries experience in the formation of entrepreneurship in Russia, the application of legislation governing the organization of entrepreneurial activity, the basic concepts and terms denoting the essence of almost all subsystems of entrepreneurship, which allows us to have a complete picture not only of entrepreneurial activity, but also of the conditions and factors of its organization in a market economy. 1. The history of the emergence and essence of entrepreneurship1.1. The history of the development of entrepreneurship. The history of entrepreneurship is a very topical topic that is of great scientific and public interest. Modern historical science shows great interest in the development of entrepreneurship and has its own tasks. They consist in a specific consideration of the problem of entrepreneurship based on historical facts in their chronological relationship. The history of entrepreneurship begins in the Middle Ages. Already at that time, merchants, merchants, artisans, missionaries were beginning entrepreneurs. The activity of the merchants was aimed at exploiting the existing discrepancies between supply and demand, and the source of their income was the difference in prices of goods moved from market to market. During this period, the functional content of entrepreneurship was limited to the use of emerging market disequilibria, and its dominant pretext was the association with a high degree of risk. . With the rise of capitalism, the desire for wealth leads to the desire for unlimited profits. The actions of entrepreneurs are taking on a professional and civilized character. Often an entrepreneur, being the owner of the means of production, also works in his own factory, in his own factory. The first equity campaigns arose in the area of 3
international trade. The very first English trading company was founded to trade with Russia (1554). Later, in 1600, the English East India Trading Company was formed, and in 1670, the Hudson's Bay Campaign. Further shareholding form management penetrates into other economies. From the middle of the XVII century. the first joint-stock banks appear. So, in 1694, the Bank of England was founded on a joint-stock basis, in 1695 - the Bank of Scotland. At the end of the 18th and beginning of the 19th centuries. the joint-stock form of the organization of banking is widely developed in many countries. Entrepreneurship has existed in Russia since ancient times. It originated in Kievan Rus in the form of trade and crafts. Small merchants and merchants can be considered the first entrepreneurs in Russia. The greatest development of entrepreneurship refers to the years of the reign of Peter I (1689-1725). Manufactories are being created all over Russia, such industries as mining, weapons, cloth, and linen are rapidly developing. The most famous representative of the dynasty of industrial entrepreneurs at that time was the Demidov family, whose ancestor was a Tula merchant. Further development of entrepreneurship was restrained by the existence of serfdom. The reform of 1861 became a serious stimulus for the development of entrepreneurship. The construction of railways begins, heavy industry is reorganized, shareholding activity. Foreign capital contributes to the development and reorganization of industry. In the 90s of the 19th century, the industrial base of entrepreneurship was finally taking shape in Russia. In the 15th-first half of the 19th century, the process of formation of a national type of Russian entrepreneur was going on, the main features of which were patriotism and adherence to Orthodox values. At the beginning of the 20th century, entrepreneurship becomes a mass phenomenon in Russia. The process of monopolization of firms begins. Prodamet, Prodvelom, Produgol, partnerships of the Russian-American Manufactory, the Nobel brothers and others are known among large firms. Unfortunately, in Russia, after the end of the First World War and the completion of two revolutions - the February and the elimination of market economic ties. Some revival in entrepreneurial activity was introduced by a new policy - the NEP (1921-1926). However, since the end of the 1920s, entrepreneurship has been curtailed again, and only in the 1990s did its resuscitation begin in Russia. In October 1990, the Law "On Property in the RSFSR" was adopted, in December 1990 - the Law "On Enterprise and Entrepreneurial Activity". From the moment when private property and entrepreneurial activity were restored in 4
their rights, the development of joint-stock companies, partnerships and other forms of enterprise activity began. 1.2. The evolution of the term "entrepreneur" and"entrepreneurship". Entrepreneurship, like any kind of activity, must have a theoretical foundation that explains its essence. The terms "entrepreneur" and "entrepreneurship" modern sense first used by an English economist of the late 17th - early 18th centuries Richardcantillon. He expressed the opinion that an entrepreneur is a person acting in conditions of risk. R. Cantillon considered the source of wealth to be land and labor, which determine the actual value of economic goods. Later, the famous French economist of the late 18th and early 19th centuries, J.B. Say (1767-1832) in the book "Treatise of Political Economy" (1803) formulated the definition of entrepreneurial activity as a combination, a combination of three classical factors of production - land, capital, labor. Say's main thesis is to recognize the active role of entrepreneurs in creating a product. The entrepreneur's income is a reward for his work, the ability to organize the production and marketing of products, to ensure the "spirit of order". The English scientist-economist A. Smith (1723-1790) in his main work "A Study on the Nature and Causes of the Wealth of the People" (1776) paid attention to the characteristics of the entrepreneur. An entrepreneur, according to A Smith, being the owner of capital, takes risks in order to implement a certain commercial idea and make a profit. Vekardo considered entrepreneurial activity as an obligatory element of effective management. The basis of economic 5
K. Marx's theory was based on the idea of an entrepreneur as a capitalist-exploiter. And only at the turn of the XIX-XX centuries. understanding of the importance and role of the institution of entrepreneurship begins. The French economist Henre Marshal (1907-1968) was the first to add to the above three classical factors of production (land, capital, labor) a fourth factor - organization. Since that time, the concept of entrepreneurship has expanded, as have the functions transferred to it. The American economist J. B. Clark (1847-1938) somewhat modified Say's "triune formula". In his opinion, four factors are constantly involved in the production process: 1) capital; 2) capital goods - the means of production and land; 3) the activities of the entrepreneur; 4) the labor of the worker. Friedrich von Heyen (1899-1984) took a fresh look at this problem ). In his opinion, the essence of entrepreneurship is the search and study of new economic opportunities, a characteristic of the field of activity, and not the type of activity. Close to the concept of "entrepreneur" is the concept of "entrepreneurship". As for the understanding of the term itself, two approaches can be distinguished here: the first approach, focusing on the entrepreneur and his activities to the specific conditions of the external environment, perceived by the researcher as an objective factor that does not change over time (linear equilibrium approach, based on the closedness of the system “entrepreneur / enterprise - environment of its development”); 2nd approach, emphasizing the interdependence of the entrepreneur / enterprise and its environment of its activity (interactive, non-linear, non-equilibrium or synergistic approach, based on 6
openness of the system "entrepreneur / enterprise-environment of its development"). It is interesting to trace the evolution of the terms "entrepreneur" (in the Middle Ages - entrepreneur) and "entrepreneurship": 1725 Richard Cantillon : an entrepreneur is a person acting in conditions of risk. 1797. Bodo : face, responsible for the undertaking; one who plans, controls, organizes and owns an enterprise. 1876 Francis Walker ; a distinction must be made between those who provide the drink and receive a percentage for it, and those who profit from their organizational skills. 1934 Joseph Shu ; An entrepreneur is an innovator who develops new technologies. 1961 David McLelland; an entrepreneur is an energetic person operating under conditions of moderate risk. 1964 Peter Drucker; An entrepreneur is a person who uses an opportunity to the maximum advantage. 1975 Albert Shapiro; an entrepreneur is a person who takes the initiative, organizes socio-economic mechanisms. Acting in the conditions of the market, he is responsible for possible failure. 1985 Robert Hydrich entrepreneurship is the process of creating something new that has value, and an entrepreneur is a person who spends all the necessary time and effort on it, takes all the financial, psychological and social risk, receiving money and satisfaction with what has been achieved as a reward. 1.3. The main features and functions of entrepreneurialactivities 7
"Three waves" of the development of the theory of the entrepreneurial function - socan conditionally characterize the development of the process of scientific comprehensionentrepreneurial practices. The "first wave", which emerged as early as the 17th century, was associated with a focus on entrepreneurial risk. The French economist of Scottish origin R. Cantillon in the 18th century for the first time put forward the position of risk as the main functional characteristic of entrepreneurship. The "second wave" in the scientific understanding of entrepreneurship is associated with the allocation of innovation as its main distinguishing feature. The founder of this trend is one of the largest representatives of world economic thought, Joseph Schumpter (1883-1950). Both the first and second “waves” of the development of the theory of the entrepreneurial function were based on the multifunctionality of the entrepreneurial role, which led to excessive one-sidedness in interpreting the problems of entrepreneurship. The multifunctional model of entrepreneurship is associated with the emergence of the "third wave" as a result of the theoretical research of J. Schumpter, as well as the neo-Austrian school of economic analysis, the most prominent representatives of which were L. Mises and F. Hayek. The “Third Wave” is distinguished by its focus on the special personal qualities of an entrepreneur (the ability to respond to changes in the economic and social situation, independence in choosing and making decisions, the presence of managerial abilities) and on the role of entrepreneurship as a regulatory principle in a balancing economic system. The current stage in the development of the theory of entrepreneurial functions can be attributed to the “fourth wave”, the appearance of which is associated with a shift in emphasis to the managerial aspect in the analysis of the actions of an entrepreneur, and, consequently, with a transition to an undisciplined level of analysis of entrepreneurship problems .8
Sirotkin S.P. singled out the main features of entrepreneurial activity: 1. Ownership of capital, own or borrowed, making a circuit. 2. Management, supervision and control over the processes of production and circulation of capital. market conditions - competition of supply and demand, etc., up to the tastes of consumers. 5. Freedom to make economic decisions in order to ensure technical and economic ways and methods of entrepreneurial activity with the lowest production costs. Satisfying the needs of consunents - carriers of demand, for the provision of society with goods and services due to increasing labor productivity. 7. The ability to experiment, innovate and take risks to achieve maximum success. The listed most important signs of entrepreneurship are interrelated and operate simultaneously. The essence of entrepreneurial activity through its feasible functions. “Functions of entrepreneurship” is the implementation of production and cancellation operations between the entrepreneur and other elements of the economic environment
2. An entrepreneur is a production organizer who sets the tone for the company's activities and assumes the burden of responsibility for the success of their implementation; 3. An entrepreneur is an innovator who introduces new products, new technologies, new forms of business organization on a commercial basis; this is a person who is not afraid of risk and consciously takes it in order to achieve the business goal. The following functions can be added to the listed functions: 1. Support for entrepreneurship. Distribution of entrepreneurial ideas, initiatives and management experience, which is a function of management. management of relations between the enterprise and public structures or mass media. .Thus, it is possible to single out the advantages and disadvantages of entrepreneurial activity. The undoubted advantages of a private entrepreneurial firm are: 1. Ease of organization (institution, management, etc.); .); 3. Strong economic incentive (obtaining all the profits with an embrace); Among the obvious shortcomings of a privately held company, the following should be mentioned first of all: ;ten
2. The absence of a developed system of internal specialization of production and management functions (especially in the conditions of small and medium-sized production, the most typical for this form of ownership); 3. The existence of unlimited liability (when the owner, in case of bankruptcy, risks not only the capital invested in the business, but also his personal property). For the development of entrepreneurship in Russia, it is essential to understand that not every new business is entrepreneurship. Entrepreneurship, first of all, is associated with the effective use of all factors of production for the purpose of economic growth and meeting the needs of individual citizens and society as a whole. The main function of entrepreneurship in Russia should be to produce, "bring" goods (services, works) to specific consumers and receive material and moral rewards for this. As V.I. Dahl, to undertake, means to start, to decide to carry out some new business, to start doing something significant.11
2. The condition for effective entrepreneurialactivities.2.1. Economic conditions for effective entrepreneurialactivities Economic conditions are, first of all, the supply of goods and the demand for them; types of goods that buyers can purchase; the amount of money that buyers can spend on these purchases; excess or insufficiency of jobs, labor force, affecting the level of wages of workers, i.e. on their ability to purchase goods. The economic environment is significantly affected by the availability and accessibility of financial resources, the level of return on invested capital, as well as the amount of borrowed funds that entrepreneurs are ready to apply to finance their business operations and that lending institutions are ready to provide them with. a wide variety of organizations that constitute the market infrastructure through which entrepreneurs can establish business relationships and conduct commercial transactions. These are banks engaged in the provision of financial services; suppliers supplying raw materials, materials, semi-finished products, components, fuel, energy, machinery and equipment, tools and 12
In Russia, the development of the processes of primitive accumulation of capital was hampered by the long domination of the feudal-serf system, which restrained the economic release of those factors of production, such as labor and land. Initially, the owner of capital and the manager of the enterprise were united in one person. However, this is the starting position, when the capitalist and the manager-director were merged gradually and are widely reproduced, especially in small and medium-sized businesses. The separation of subjects of ownership of capital and objects of management that have reached large sizes in corporations does not change the essence of the process. The method of formation and accumulation of capital in Russia has its own characteristics. Chief among them is that the accumulation of capital in our country began not in production, but in banking, stock exchange and insurance. Moreover, all this was built mainly not on real (materially supported) capital, but on the so-called “pyramids” (collecting funds from some investors and paying dividends at the expense of others), shadow, mafia (over 50%) capital, total corruption, etc. Busygin A.V. in the book "Entrepreneurship" conditions for the implementation of entrepreneurial activity are factors of production. Economic science has traditionally referred land, capital and labor to the factors of production. Entrepreneurship as a special form of economic activity in modern conditions requires extended 14
a set of factors of production, that is, the obligatory presence of the following factors: ideas, technologies, means of production, capital and an entrepreneur. Moreover, it is the entrepreneur who combines the rest of the factors of production indicated by us to achieve certain goals, and the process of combining the means of production is the production process. The main task of the entrepreneur is the need to choose the most effective form of combining the factors of production, which allows organizing the production process. 2.2. Social conditions for effective entrepreneurialactivities. The social conditions for the formation of entrepreneurship are close to the economic ones. Socio-cultural norms - moral and moral norms, religious beliefs, the educational level of the population, which influence the formation of needs and characteristics of demand, the specifics of the organization of entrepreneurship and business ethics, the very attitude towards entrepreneurship. First of all, this is the desire of buyers to purchase goods that meet certain tastes and fashion. At various stages, these 15
needs may change. These norms have a direct impact on the lifestyle of consumers. Genuine entrepreneurship acts as a market phenomenon in its essence. It is determined by the degree of freedom (freedom in economics is always understood as independence) of the economic behavior of the commodity producer. This behavior implies freedom of demand and supply of manufactured goods and goods labor force, freedom of initiative and enterprise, freedom of thought and action. Social conditions affect the attitude of an individual to work, which in turn affects his attitude to wages, to working conditions , the intended business. From entrepreneurial activity, the entrepreneur must receive satisfaction. He is involved in the decision social issues labor activity of its employees: protection of their health, preservation, preservation of jobs, etc. .In particular, it is necessary to solve a dual task in the field of labor relations: to guarantee the protection of the interests of entrepreneurs, contributing to their high labor activity and safety, and, on the other hand, to provide the entire set of legal, economic and social guarantees for employees.16
First of all, this applies to people who have a primary employment in commercial organizations and have a sufficiently high level of competitiveness in order to fully realize their labor potential. At the same time, it should be taken into account that the practical absence of social guarantees in business structures is aggravated to a certain extent by the fact that they prefer high wages (with high labor intensity) in comparison with the social protection of workers. Based on the realities of specific socio-economic reality, it is clear that the majority of able-bodied are deprived of elementary means and conditions of production, therefore, in most cases, the opportunity to actively engage in entrepreneurial activity. The most important condition for the development of production is the presence of a significant number of people deprived of working conditions and sources of livelihood, except for the sale of their labor force. A significant role in the formation of entrepreneurship training and advanced training of entrepreneurial personnel play a role: organization of training in modern methods of doing business, training and retraining of personnel, their internships in developed countries, organization of training and retraining of teaching staff for the training of entrepreneurs, the creation of a network of advisory centers, 17
conducting professional selection and orientation of personnel in the business sector, etc. For the preparation and training of modern managers, it is necessary: 1. To make the learning process adequate to the goals of training specialists capable of working and managing in modern market conditions; the learning process under the motto "depreciation of knowledge"; 3. Provide practical activities a modern manager in solving specific managerial tasks in real circumstances. In the current, extremely difficult socio-economic situation, the ability to make the right managerial decision under conditions of uncertainty, when the answer does not lie on the surface, becomes especially significant. This is available only to a manager endowed with the ability to analyze, flexibility, the ability to adapt quickly, and adequately respond to changes. It is also extremely important that managers can work in a team, conduct a dialogue, defending their position. Ultimately, it is necessary to train managers to overcome the professional difficulties that he encounters in the course of work. 2.3. Legal conditions for effective entrepreneurialactivities Any business activity operates within the appropriate environment. Therefore, the creation of 18
necessary legal conditions. This is, first of all, the existence of laws regulating entrepreneurial activity and creating the most favorable conditions for the development of entrepreneurship: a simplified and accelerated procedure for opening and registering enterprises; protection of the entrepreneur from state bureaucracy; improvement of tax legislation in the direction of motivation for industrial entrepreneurial activity, development joint activities entrepreneurs of Russia with foreign countries. Legal norms - the degree of development of economic law, regulation of relationships between agents of economic turnover, legislative protection of entrepreneurship, the nature of the regulatory intervention of the state - not only provides the prerequisites for entrepreneurial activity, but also determines the level of its activity. This includes the creation of regional small business support centers, improvement of accounting methods and statistical reporting forms. An important role is also played by the preparation of legislative initiatives on the legal guarantee of entrepreneurial activity, including, first of all, the right to property and compliance with contractual obligations. An example is the system of laws in force in the field of business in the United States, which has been developing over many years. Justifying the need for state regulation of business 19
health-improving areas and resorts” in principle excluded their use on an entrepreneurial basis, although there are ample opportunities for this that do not infringe on the requirements for preserving the country's resort base. Proclaiming the recognition of all forms of property, the Constitution of 1993 fixes the protection of only private property (Article 35). Legislation, including the Civil and Criminal Codes of the Russian Federation, is not accidental, therefore, it is aimed at creating conditions for the development of private property without restricting the powers of private owners, in contrast to countries with a developed market economy. The most important direction for further improvement of legislation is related to the establishment of clear boundaries for state intervention in the activities of entrepreneurs; in the execution of missing legal norms; ensuring the unity of the legal field; prevention of unjustified regionalization of legislation; improving the enforcement of laws. Thus, modern entrepreneurship is between the direct organizers of entrepreneurship and those individuals, organizations, structures that form the internal and external environment of entrepreneurship. The internal environment consists of relations between the owners of capital, managers and employees. The external environment is characterized by the interaction of organizers 21
entrepreneurship with state and public structures, suppliers, creditors and consumers. It is obvious that such a variety of interests is very difficult, and sometimes impossible, to implement without conflict. Therefore, the social and economic success of entrepreneurship depends on the degree of harmonization of these interests, on how much it was possible to minimize the gap between the interests of individual contractors and achieve a dynamic balance between their goals.22
The market economy, despite its many positive features, is not able to automatically regulate all economic and social processes in the interests of the whole society and every citizen. It does not ensure a socially equitable distribution of income, does not guarantee the right to work, and does not support the socially unprotected segments of the population. The market economy does not solve many other pressing problems. The state should take care of all this by creating a mechanism for state influence on entrepreneurial activity. 3. State regulation of entrepreneurship.3.1.Methods of state regulationentrepreneurial activity. The activities of a number of firms are regulated by the state. The state directly carries out economic regulation of the business sector through the policy of privatization, the creation of a certain investment and business climate, state support for entrepreneurship. In a broader sense, this can also include the creation of a wide range of conditions, including financial markets and their infrastructure, a market system for the movement of goods, a specific environment and antitrust mechanisms, and other equally important institutional forms and institutions. Samuelson P.A. in his book Economics identifies three main methods of government influence on private economic activity:23
1. Taxes that reduce private income and therefore private spending (on cars or restaurants) and provide resources for public spending (building bridges, garbage collection, etc.). The tax system also serves to suppress certain industries that are subject to higher taxes (for example, the production of cigarettes), and to encourage others that enjoy tax benefits (construction of private houses); 2. Expenses that encourage firms or workers to produce certain goods and services (tanks, education and policing), as well as transfer payments (social security payments) that provide income to individuals; environment, control over working conditions or requirements to indicate the nutritional value of the product on its packaging). Thus, an effective means of state regulation of the economy, entrepreneurship in market conditions is the implementation of tax policy in the country. The fulfillment of tax obligations by entrepreneurs - taxpayers is the most important requirement of state discipline. The tax legislation provides for measures that ensure the procedure for paying taxes and other obligatory payments. A taxpayer may bear financial, administrative, disciplinary and criminal liability for violation of tax legislation.24
Profit limits govern residual income. Such a policy of the state leads to the fact that part of the profits either turns into costs (by increasing wages, additional chromium plating, etc.), or is donated to consumers by reducing the price of products. However, the methods of state regulation of entrepreneurial activity proposed by Samuelson can be supplemented .Firstly, attracting investments, including foreign ones, is one of the effective methods for developing the entrepreneurial process. Leasing is the most promising tool for attracting investments. Currently, the main part of the world market of leasing services is concentrated in the USA, Western Europe and Japan. The development of leasing services in the country will be able to contribute to the solution of such important tasks facing the country's economy as the conversion, renewal of fixed assets, increasing the competitiveness of investments. employment enjoys government support in all industrialized countries (in backward countries, the so-called street entrepreneurship is becoming widespread). The essence of government (state) support is most often reduced to the development of specific measures in three areas:25
1.Consulting support for the process of creation and operation of newly created firms at the initial stage (1-3 years from the moment the firm was founded); in the United States, for example, for this purpose, regional branches of the government's "Small Business Agency" operate on the territory of the country (" Small Business Administration»); 2. Providing certain financial support to a newly created structure or providing such a structure with certain benefits (usually in the field of taxation); 3. Providing technical, scientific, technical or technological assistance to the financially weak business structures(In the Netherlands, for example, regional scientific and technical bureaus have been created, which, on a gratuitous basis, at the request of small enterprises, participate in resolving their scientific, technical or technological problems related to the production process). as the creation of conditions for the leaders of small enterprises, carried out with the help of consulting activities, without experience and special knowledge, due to the lack of time to independently solve their problems, without having large specialists, small enterprises should become regular customers of consulting services. Consulting (consulting) activity is one of the important elements of the infrastructure support system for a market economy in general, its business sector in particular. The involvement of the state in economic life is usually associated with functional shortcomings of the market mechanism, moreover, the state 26
assumes entrepreneurial functions not at all because of the coordination of market relations (here it may be limited to measures of economic and regulatory regulation), but in conditions when the private form of entrepreneurship is not able to provide a solution to the problems facing the economy. 3.3. The role of the state in the development of entrepreneurialprocess Disputes about the role of the state and the degree of its intervention in economic processes do not cease to excite modern economic thought. As many respected scientists point out, economics should not return to monetarist theories. Other, no less respected economists, suggest minimizing the role of the state. The decisive role of the state in stimulating and regulating entrepreneurship is traditional for the country. States always actively interfere in the activities of the entrepreneur, sometimes acting as an outside observer or arbiter. At the same time, a fairly diverse set of tools is used, including a wide range of both economic and administrative levers. This began to manifest itself most clearly from the beginning of the 18th century, when a protective system began to take shape, which ultimately determines the fate of entrepreneurship. It is the state, and not private capital, 27
acted as the main initiator of the development of most areas of entrepreneurial activity. The role of entrepreneurship and national capital in creating economic model Russia, its transformation into a world economic power was clearly realized in the era of the Great Reform, during the reign of Emperors Alexander II and Alexander III. The policy of the state in relation to the Russian economy pursued the main goal - the growth of all aspects of Russian industry as the highest condition for the prosperity of the state and nation. An analysis of the development paths and industrial entrepreneurship leads to the conclusion that large-scale industry arose thanks to active support from the state. History has accumulated rich experience state support for private initiative and entrepreneurship. Among its specific methods are a variety of tax incentives. In some periods, the development of entrepreneurship was facilitated by a protective customs policy. State orders played the most important role in the activities of entrepreneurs. A whole network of private enterprises in various industries worked primarily for the treasury.28
In addition to the economic form of state support, non-economic levers became widespread - the publication of special professional magazines for entrepreneurs (“Journal of Manufactories and Trade”), the opening educational institutions that train entrepreneurial personnel (the Mining Cadet Corps, the Moscow Practical Academy of Commercial Sciences). The role and strengthening of the state, as well as other public institutions aimed at forming a civilized class of entrepreneurs, legislative and organizational support for this process, is extremely important. The state has played a big role in improving social the status of entrepreneurs, the creation of conditions under which their activities became respected and honorable. The state played a decisive role in the development of banking entrepreneurship. For a long period, the State Bank occupied a dominant position in the credit system. With the development of a network of commercial banks and the revitalization of their activities, he continued to act as an instrument and conductor of state policy. It was of the specific nature of state support for narrow business groups and enterprises, which was expressed in artificial restraint on the organization of new banks and the creation of a monopoly position for existing ones.29
Thus, we can conclude that state intervention in the economics of the entrepreneurial process is necessary and plays an important role in the development and improvement of the activities of entrepreneurs.30
ConclusionConclusions on the first chapter: For the development of entrepreneurship, it is essential to understand that not every new business is an entrepreneurship. Entrepreneurship, first of all, is associated with the effective use of all factors of production for the purpose of economic growth and meeting the needs of individual citizens and society as a whole. The main function of entrepreneurship should be to produce, "bring" goods (services, works) to specific consumers and receive material and moral rewards for this. Conclusions on the second chapter: The market economy, despite its many positive features, is unable to automatically regulate all economic and social processes in the interests of the whole society and every citizen. The market economy does not provide a socially equitable distribution of income, does not guarantee the right to work, does not support socially unprotected segments of the population. Market economy economics does not solve many other individual problems. The state should take care of all this by creating a mechanism for state influence on entrepreneurial activity. Conclusions on the third chapter: The involvement of the state is usually associated with the functional shortcomings of the market mechanism, and the state assumes entrepreneurial functions by no means because of the coordination of market relations (here it may be limited to economic and economic measures).
regulation), but in conditions when a private business firm is not able to provide a solution to the problems facing the economy. The state policy in relation to the economy pursued the main goal - the growth of all aspects of industry as the most important condition for the prosperity of the state and nation. State intervention in the economy of the entrepreneurial process is necessary and plays an important role in the development and improvement of the activities of entrepreneurs.32
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