The subjects of legal relations are called differently: company, legal entity, organization. But it is especially difficult to distinguish between a firm and an enterprise, because the difference between these concepts is barely perceptible. Nevertheless, understanding the differences is very important for future managers, personnel officers and lawyers, who will be able to use the terms correctly in their professional activities.

Definition

Firm- a commercial company entrepreneurial activity on a legal basis. A prerequisite for such work is official registration, the availability of constituent documents, assets, and reporting. Firm can refer to any legal form, be it LLC, JSC or ALC.

Company- an organizational and legal unit that carries out commercial activities for the production and sale of goods, the provision of services. As a rule, it is about large companies occupying a significant position in the market. The company includes a significant amount of assets, including real estate, capital goods, receivables and accounts payable, financial resources and exclusive rights.

Comparison

Thus, these concepts have in common their essence: development, profit, management commercial activities. Otherwise, the differences are purely practical, since there are no legal definitions of a firm and an enterprise. Rather, it is about established traditions adopted in business. Thus, the scope of the concept of a firm is extremely wide: it includes both legal entities and individual entrepreneurs. Among other things, it includes the category enterprise.

At the same time, a property complex is called a firm, regardless of scale. It can be like a small outlet, and a group of companies united in a single holding. An enterprise can only be considered a business entity that has solid assets. These can be city-forming organizations that have a significant impact on the business life of the region. At the same time, enterprises were originally called objects state form property, but at the moment this practice has exhausted itself due to the active privatization of business entities.

Findings site

1. The scope of concepts. The category "firm" is much broader and includes "enterprise".
2. Scale. A firm can be called any business entity, an enterprise - only those organizations that have a significant amount of assets (real estate, finance, working capital etc.).
3. Type of ownership. Typically, the term "enterprise" is used in relation to government organizations, the firm - to private.

The production of goods and services can be carried out with or without the formation of a legal entity.

Entity- this is an organization that owns, manages or manages separate property, is liable for its obligations with this property, can be a plaintiff and defendant in court.

Separate property is a property complex necessary for production functioning. In practice economic activity a property complex is considered as a set of real estate objects owned by one owner (organization), including a land plot (or several plots) with a set of functionally interconnected buildings, structures, transmission devices, technological equipment, as well as household equipment, raw materials, industrial goods, resulting production process income, rights of claim, rights of debt, as well as intangible assets. The enterprise is a holistic technological complex closed production cycle, i.e. a property complex that includes elements that allow a business entity to independently produce products and thereby systematically make a profit. The set of elements of the property complex depends on the profile of activity, financial, economic, territorial and other conditions for the functioning of the enterprise.

In the legislation of most countries, the enterprise is not considered an independent subject of law; it does not recognize the nature of an economic entity that has separate property, its own balance sheet and enjoys the rights of a legal entity. An enterprise is considered as a certain property complex, which includes material and intangible elements and is an object of law. In the Civil Code of the Russian Federation, the term "enterprise" is used in relation to subjects and objects of law. An enterprise is a legal entity, i.e. a subject of civil law, a participant in entrepreneurial activity. This term applies only to state and municipal unitary enterprises (articles 113-115 of the Civil Code of the Russian Federation), which, as a commercial organization, are subject to state registration and act as a subject of law in various contracts and other legal relations.

At the same time, the term "enterprise" is used to refer to a certain type of objects of law. In this sense, the enterprise (Article 132 of the Civil Code of the Russian Federation) – this is an industrial and economic complex, the property of which is completely separated from the property of the organization - this is the basic component of the organization's infrastructure (Fig. 3.1).

In accordance with current civil law organization recognized legal entity only after state registration in the prescribed manner and must have certain characteristics inherent in it, without which it cannot not only be recognized as a legal entity, but also participate in legal economic turnover.

Rice. 3.1. The enterprise as an object and subject of law.

The main features that characterize the organization as a legal entity are as follows:

The presence of separate property, providing the material and technical possibility of the functioning of the organization, its economic independence and reliability;

The ability to act on one’s own behalf, i.e., in accordance with the law, to conclude all types of civil law contracts with business partners, consumers of products (works, services), suppliers of all types (raw materials, materials, fuel, energy, components, etc.) etc.), with citizens and other legal and natural persons;

The right (opportunity) to be a plaintiff, to bring claims to the guilty party, and also to be a defendant in court (arbitration court) in case of failure to fulfill obligations in accordance with the law and contracts;

Availability of a registration certificate required by law, and in specially stipulated cases, a license for the right to carry out certain specific types of activities.

An organization, as a legal entity, must have an independent balance sheet, correctly keep records of the costs of production and sale of products (works, services), and submit reports established by state bodies in a timely manner.

The formation and development of a common market not only opens up prospects in terms of economic cooperation, but also introduces a number of concepts into the established domestic terminology that are not provided for by the Civil Code of the Russian Federation. One of these concepts is the company.

Company(companu) - a collective entity created on the basis of an agreement concluded between several persons (legal or natural) who decide to combine their cash, property or businesses for profit. Forms of companies are very diverse and each of them is characterized by a special type of relationship between its members and relationships with partners. But they are all characterized by the following basic elements: their own legal entity, different from the legal entity of its members; name of the company (firm); legal address; property (assets or share capital); management and control bodies; company formation agreement; the goal is to make a profit; inviolability of the capital of the company (members cannot redistribute among themselves in the form of profit property that is the property of the company and to which creditors of the company may have rights); when establishing commercial companies, mandatory registration in accordance with the established procedure.

As you can see, the term "company" is fully adequate to the domestic term "commercial organization" and both terms can be used as synonyms.

A commercial organization (company) may include more than one enterprise (single property complex) carrying out entrepreneurial activities within the organization (company), but several.

In accordance with Russian legislation, organizations are divided into two groups: non-commercial and commercial(Fig. 3.2).

consumer cooperative is created on the basis of a voluntary association of citizens and legal entities to meet the material and other needs of participants by creating a unity of property share contributions.

Income from entrepreneurial activity is distributed among the members of the cooperative. The charter of a consumer cooperative must contain: 1) name (includes an indication of the main purpose of the activity and the words "cooperative", "consumer union", "consumer society"); 2) location; 3) the procedure for managing activities, the composition and competence of the management bodies and the procedure for making decisions; 4) the amount of share contributions, the procedure for their payment and responsibility; 5) the procedure for compensating the members of the cooperative for their losses. Types of such cooperatives - ZhSK, GSK, etc.

Public and religious organizations - voluntary associations of citizens based on common interests to meet spiritual and other non-material needs. Participants are not liable for the obligations of the organization, and the organization - for the obligations of the participants. Entrepreneurial activities are allowed in accordance with the goals of the organization, for example, the sale of books by the Writers' Union.

Funds - are formed on the basis of voluntary contributions for the implementation of socially useful goals by citizens and legal entities that are not liable for the obligations of the fund, as well as the fund for the obligations of its founders. Entrepreneurial activity is allowed in accordance with the objectives of the fund. The Fund has the right to create a business company (CO) or participate in it.

Institutions– are created by the owners of the property for the implementation of managerial, socio-cultural and other functions of a non-commercial nature, financed (in whole or in part) by the founders. Responsible for obligations with their own funds, in case of their insufficiency, the owner bears subsidiary responsibility. The institution owns and uses the property in accordance with the objectives of the activity and tasks of the owner.

Associations of legal entities- are established by agreement to protect common interests and for coordination and are not liable for the obligations of members, while members of associations are liable in the manner prescribed in the constituent documents.

Previous

An enterprise (firm) as an independent economic entity of the market.

General characteristics of the enterprise (firm).

Company is the main business entity. The number of enterprises is growing. The largest number is in trade and catering, further - industry, agriculture, etc.
For 2006 Number of enterprises: 4767.3 thousand
For 2007 Number of enterprises: 4507 thousand
For 2008 Number of enterprises: 4675 thousand

Company- an independent business entity established in accordance with applicable law for the production of products, performance of work and provision of services in order to meet needs and make a profit.

After state registration, it receives the status of a legal entity. As a legal entity, an enterprise operates on the basis of a charter, or a memorandum of association, or a charter and memorandum of association. Example - a household operates on the basis of a contract.

The external side of the enterprise: partners, government agencies, suppliers, consumers, etc. The inner side of the activity: the labor collective, owners and entrepreneurs.
Many enterprises are part of firms.

Firm- a legally independent business unit, which, as a rule, includes several enterprises. May be a small company or concern.

Differences firms from the enterprise:
1. Enterprise - subject economic relations within, as a rule, the total capital (individual and collective). A firm is a subject of economic relations between various autonomous capitals (enterprises, firms, concerns). The firm is a corporation (in terms of concentration of capital) with complex system financial dependence between its structural divisions.
2. The second feature of the firm is its diversified structure. From the point of view of the concentration of production, the firm is similar to a diversified concern that unites enterprises from various sectors of the economy.

To be successful, a firm needs a certain degree of economic freedom, determined by the form of ownership.

Forms of ownership:
private
state
Private owners can be sole proprietors, a group of proprietors and tenants.

The Civil Code recognizes:
private property
state property
municipal property
other forms of ownership (property of public, religious organizations, etc.), where 4.6% is private property. The degree of freedom is characterized by entrepreneurial activity.

On the base state property in 2008, 3% of the total number of registered entrepreneurs operated, in 2004 - 3.3%, in 2006 - 3.4%, in 2007 - 3.6%. Private ownership: 2004 - 75.8%, 2005 - 79.2%, 2006 - 80.5%, 2008 - 82.2% (total registered enterprises).
The activities of the organization are regulated by the legislature.

Organizational and legal forms.

Under organizational and legal the form of an enterprise is understood as a system of legal, economic and legal regulations, which determines the relationship between partners in the enterprise, as well as enterprises with other business entities and public authorities.
Business partnerships and business companies – commercial organizations, authorized capital which is divided into shares (contributions) belonging to its founders (participants).
Participants general partnerships and general partners in limited partnerships may be individual entrepreneurs and/or commercial organizations.
Contributors Citizens and legal entities (individual entrepreneurs and organizations) can be members of limited partnerships and participants in economic companies.

Entity- an organization that owns economic visible and separate property; is responsible for its obligations with this property. May acquire on its own behalf and exercise property and personal non-property rights, bear obligations, may be a plaintiff and defendant in court.
In addition to legal entities, there may be individuals in entrepreneurial activity, but the risk of entrepreneurial activity increases, because. responsible for all property.

All legal entities of the Russian Federation are divided into commercial and non-commercial organizations.
Commercial organizations are recognized as those organizations for which making a profit is the main purpose of their activities.
Non-commercial organizations are recognized as those organizations for which making a profit is not the main purpose of their activities.

Classification legal entities of the Russian Federation:
1) Commercial
a) business partnerships:
-full
-on faith

Basic rights
1. To take part in managing the affairs of the company or partnership;
2. Take part in the distribution of profits;
3. Get acquainted with accounting or other documentation;
4. In case of liquidation of the organization, receive a part of the property remaining after settlements with creditors, or its value.
Responsibilities participants economic partnership or society:
1. Make contributions in the manner, amount, methods and within the time limits stipulated by the constituent documents;
2. Do not disclose confidential information about the activities of the organization.

A business partnership is an association of persons;
An economic society is an association of capitals.

General partnership a partnership is recognized, all the participants of which are engaged in entrepreneurial activities on behalf of this partnership
Feature - high degree and the measure of property liability of its participant for the fulfillment of the obligations assumed.
By labor code, All participants full partnership bear joint and several liability for his debts, answering with all his property.

Subsidiary Liability- if the property of the partnership is not enough to pay off debts, then the participants are liable for obligations with their personal property in proportion to their contributions.

Joint responsibility- if everyone answers, regardless of who is charged.

The management of a general partnership is carried out by common agreement of all its participants, unless otherwise provided by the founding agreement. The transfer of the contribution to other participants or third parties is allowed only with the consent of all other participants.

Profits and losses are distributed in proportion to contributions to the authorized or share capital.
Liquidation is carried out by decision of the court or the founders. If one participant remains in the partnership, then within six months he has the right to be transformed into a business company.
Faith partnership(limited) combines not limited liability with a limited one, since its members, along with general partners, are investors (limited partners) who are liable for obligations only with their share contribution to the partnership.
limited partners do not participate in the management of the affairs of the partnership, do not have the right to act on behalf of the partnership otherwise than by agreement, and challenge the decisions of general partners. The role is limited to financial participation for income generation. The memorandum of association and liquidation are carried out similarly to a general partnership.

Advantages:
The ability to accumulate constituent funds in a short time;
Each general partner has the right to engage in business on behalf of the partnership on an equal basis with others;
The form is attractive to lenders;
To increase its capital, a limited partnership may attract funds from investors.
Flaws:
There must be a relationship of trust between full partners;
Each partner is fully and jointly and severally liable;
A partnership cannot be created by one participant.

b) business companies:
LLC / ODO
AO:
- people's enterprises
- open
-closed

Limited Liability Company (LLC)- this is a company, the participants of which are liable for the obligations assumed by such a company, only within the value of the contributions made.
Established by one or more persons. The authorized capital cannot be less than 100 minimum wages and consists of the contributions of its participants ( minimum size wages).
If it is established by one person, it functions on the basis of the charter or memorandum of association. An LLC does not require the personal participation of its members in the affairs of its companies.

Advantages:
The ability to accumulate funds in a short time;
Society can be created by one person;
Both legal entities and individuals (both commercial and non-commercial) can participate in the activity;
Members of the company bear limited liability for its obligations.

Flaws:
Not attractive to the lender;
The authorized capital cannot be less than the legally established minimum wage (3330 rubles);
The number of participants in an LLC is less than 50 people.

Additional Liability Company (ALC) established by one or more persons. Unlike an LLC, the participants in such a company bear joint and several subsidiary liability for its obligations with their property in the same multiple of the value of their contribution for all.
In case of bankruptcy of one of the participants, its liability is distributed among the other participants.
It differs from a general partnership in that the liability is limited, but the number of participants is unlimited.

Joint Stock Company (JSC) a commercial organization is recognized, the authorized capital of which is divided into a certain number of shares. Members of the company are not liable for obligations and bear the risk of losses only to the extent of the value of their shares.
Joint stock companies can be created both by establishing a new legal entity, and by reorganizing an existing one (corporation).
Founders may be both individuals and legal entities, as well as local government bodies. A JSC may be created by one person or may consist of one person in case of acquisition of all the shares of the JSC.
The founders of a joint-stock company conclude an agreement between themselves that determines the procedure for their implementation joint activities on the creation of a company, as well as the size of the integral capital, the categories of shares issued and the procedure for its placement.

JSC can be open and closed:
Members of an OJSC may transfer or sell their shares without the consent of other shareholders.
An open joint stock company can use two options for the placement of shares: a closed subscription in a limited circle of persons without advertising (in a closed joint stock company) and an open subscription with holding advertising company if the value of the authorized capital is more than 100,000 minimum wages.
Open subscription - among an unlimited circle of persons with holding advertising campaign provided that the size of the authorized capital exceeds 100,000 minimum wages.
Closed subscription - without an advertising campaign among a limited circle of people.
JSC is obliged to annually publish an annual report, a balance sheet of profit and loss.

In ZAO shares are distributed only among the founders or other pre-limited circle of persons.
Shareholders of a CJSC have a pre-emptive right to purchase shares sold by other shareholders.
CJSC publishes financial statements only in exceptional cases provided for by law.
The number of participants in a CJSC is no more than 50 people, in an OJSC it is unlimited.

JSC management structure:
Meeting of shareholders, council, supervisory and administrative board of directors, executive bodies of the company (general directors).

supreme body- General Meeting of Shareholders. The meeting is eligible if more than 50% of the shareholders are present (changes in the authorized capital, executive management bodies, distribution of profits and losses, etc.)
JSCs can place ordinary and several types of preferred shares.
AO voting is carried out according to the principle: 1 share = 1 vote.
JSC places ordinary or several types of preferred shares.
When establishing a company, 50% of the shares must be placed within 3 months from the date of state registration, the rest - within a year.
JSCs can have stocks and bonds.

security paper- this is a monetary document certifying property rights or loan relations, the implementation or transfer of which is possible only upon its presentation. Securities may exist in the form of stand-alone documents or
account entries. In the latter case, the owner of the security is issued a certificate of possession.

Stock- a security certifying the right of its owner to receive income in the form of a dividend, to participate in a general meeting with the right to vote (ordinary share) and to receive part of the property after the liquidation of the company.

The payment of dividends is not the responsibility of the JSC.
JSC is not entitled to pay dividends in the following cases:
Until full payment of the authorized capital
Until the redemption of all shares to be redeemed
If, as of the day such a decision is made, the JSC meets the signs of bankruptcy or these signs appear in the JSC as a result of the payment of dividends
If, on the day such a decision is made, the value of the company's net assets is less than the amount of its authorized capital, reserve fund and excess over the nominal value determined by the charter salvage value outstanding preferred shares.

Dividends can be paid no more than once a year.

Stock evaluated according to their value:
The par value of a share is the value that is set when a share is issued.
Book value is the value calculated as the quotient of the value of the company's assets divided by the number of issued and distributed shares.
Market value is the value of shares on the stock exchange or in over-the-counter turnover, determined by supply and demand. The market value can be either higher or lower than the par value of the share.
By the nature of the order shares are divided into:
registered shares (high face value);
bearer shares (low denomination).
According to the nature of the income shares can be:
Ordinary shares
Preference shares
The share of preferred shares in the total volume of the authorized capital of a joint-stock company must not exceed 25%.
A joint-stock company is also entitled to issue bonds for an amount not exceeding the amount of the authorized capital or the amount of security provided to the company for this purpose by third parties, after the authorized capital has been paid in full.

Bond- a security issued by JSC as a debt obligation. Unlike stocks, bonds have a limited maturity. The owner of the bonds is not a member of the company, but only its creditor. Periodically, the bondholder receives interest income. At the end of the bond's circulation period, the face value of the bond is returned to its owner (in other words, the bond is redeemed).
JSC has the right to issue bonds for an amount not exceeding the amount of the authorized capital, or the amount of security provided to the company for this purpose by third parties after the full payment of the authorized capital.
In the absence of collateral, the issue of bonds is allowed not earlier than the third year of the existence of the joint-stock company and the approval by this time of its two annual balance sheets.

Bondholders have a pre-emptive right to the distributed profit and assets of the company in case of its liquidation.
By type of collateral, bonds can be:
under the pledge of property;
under the pledge of securities;
unmortgaged.
Bonds can be classified as follows:
convertible - the holder can exchange them at a predetermined price for ordinary shares;
revocable - the issuer can early withdraw (repurchase) them at the redemption price with the payment of a premium;
with "narrowing" and "expansion" - the holder can present them for payment earlier or later than the maturity date, this decision is made by the holder within a predetermined time frame;
with a redemption fund - a redemption fund (percentage of profit) is created, from which a part of the bonds is redeemed by calling them at a specified price;
with a floating interest rate - the interest rate is tied to the discount bank rate; used during periods of sharp fluctuations in the discount bank rate.
Besides, joint-stock company may issue share certificates - securities that are evidence of the ownership of a person named in it a certain amount shares.

PEOPLE'S ENTERPRISES
Since October 1, 1998, in accordance with federal law"About the features legal status JSC workers (people's enterprises) ”No. 111-15, another type of JSC was introduced into economic practice - people's enterprises.

Peculiarities:
An enterprise of this kind issues only ordinary shares, 75% of which (at least this figure) must be owned by shareholders working in this enterprise.
The number of non-shareholder employees should not exceed 10%.
Each shareholder (member of the labor collective) may own a block of shares not exceeding 5% of the authorized capital.
The value of the authorized capital of such an enterprise is not less than 1000 times the minimum wage.
Decision-making principle: one shareholder - one vote.
The executive body of the people's enterprise - CEO elected by the general meeting.
Average headcount employees - at least 51 people, the number of shareholders - no more than 5000.

Meaning National economy - so that workers are interested in production, so as not to alienate them from production, to mitigate the results of privatization.

c) unitary enterprises:
-state
-municipal

Unitary enterprises- These are commercial organizations that are not endowed with the right of ownership of the property assigned to them.
The property of such an enterprise is indivisible and cannot be distributed among contributions (shares), including between employees.
State and municipal enterprises operate as unitary enterprises.
The property is in municipal or state ownership and owned by unitary enterprises on the right of economic management or on the right of operational management.

Right of economic management- this is the right of a state or municipal enterprise to own, use and dispose of the property of the owner in accordance with the law or other regulations. This enterprise is liable with property for its debts and is not liable for the debts of the state (owner). The owner reserves the right to reorganize and liquidate the enterprise, controls the safety of the property belonging to the enterprise, in addition, has the right to receive part of the profit from the use of property. The company does not have the right to dispose real estate without the consent of the owner. The enterprise disposes of movable property independently, as well as a part of the profit remaining after settlements with the owner. Thus, on the right of economic management, the enterprise has the right to dispose of movable property and part of the profits independently, but does not have the right to dispose of real estate without the consent of the owner.

Unitary enterprise on the right of operational management:
Enterprises that operate on the right of operational management are state-owned enterprises. For state-owned enterprises, a stricter regime for the disposal of its property has been established than for state and municipal enterprises. A state-owned enterprise can dispose of property only with the consent of the owner - both movable and immovable. Without the consent of the owner, such an enterprise sells only manufactured products. Businesses are not entitled to a portion of the profits. The right of operational management is much narrower than the right of economic management. The governing body is the head appointed by the owner.

The main founding document charter.
In 2002, a law was introduced - unitary enterprises cannot create another unitary (subsidiary) enterprise as a legal entity and transfer part of the property to it. If such an enterprise exists, within 6 months it was obliged to attach it to the parent enterprise (liquidate). Made to avoid the alienation of state property.
Authorized capital state enterprise- at least 5,000 minimum wages, municipal - at least 1,000 minimum wages as of the date of state registration of the enterprise. The authorized capital of state-owned enterprises is not formed.
State enterprises- enterprises on the right of operational management.

Associative forms entrepreneurial activity:
concern, consortium, syndicate, corporation, holding.

Consortium- temporary association of enterprises, banks, firms, scientific and design organizations, government agencies for joint holding of major events in the field of production, finance, capital construction, ecology, science to solve specific problems within a certain period of time. They unite enterprises of any form of ownership.
Consortium members retain economic independence and may simultaneously be members of other associations, joint ventures, consortiums.
After the tasks are completed, the consortium ceases to exist.
Consortiums also include temporary intersectoral investment, scientific, technical and other complexes created for the implementation of scientific, technical, investment, environmental and other programs.
One of the associative forms of collective entrepreneurship is syndicate. This form of entrepreneurship is mainly associated with the sale of products and is distributed mainly in the extractive industries, agriculture and forestry.
As a rule, the syndicate organizes a single service (office) for sales, to which the members of the syndicate must hand over products intended for joint sale at a predetermined price and quota. Competition within the syndicate is allowed.
The main goal of the syndicate is to expand and retain sales markets, regulate the volume of output within the syndicate and prices in foreign markets for products.
Industrial units is a group of enterprises and organizations that are located in adjacent territories and share industrial and social infrastructure, natural and other resources, create general production intersectoral and local territorial significance, while maintaining its independence.
In industrial hubs, conditions are being formed for the development of microterritorial integration, cooperation, specialization of production, more full use unique equipment, production areas and facilities for the processing of secondary resources, the organization of intersectoral production, serving the economy.

holding company is a company or organization (corporation) that owns controlling stakes or shares in shares of other companies (enterprises).
A controlling stake is the main form of participation in the capital of an enterprise, providing an unconditional right to make or reject certain decisions at a general meeting of shareholders, shareholders and management bodies.
The controlling share mechanism gives the holding company the right to vote, which gives it the ability to conduct common policy and exercise unified control over the observance of the interests of large conglomerates (corporations, concerns, trusts) or accelerate the process of diversification. (Diversification is the simultaneous development of many unrelated types of production,
expansion of the range of manufactured products.)
Thus, the holding company is the top of the pyramid, made up of subsidiaries (their controlling stakes are part of the assets of the holding company).
There are pure holdings and mixed holdings.
Pure (financial) holding - when a company receives income through a system of equity participation in other companies. As a rule, such a holding company is headed by a large bank. He does not participate in the activities of the holding, but only receives income.
A mixed holding involves the carrying out of entrepreneurial activities by the parent company. As a rule, such a holding is headed by a large production association.

d) production cooperatives

Production cooperative(artel) - a voluntary association of citizens on the basis of membership for conducting joint production or other economic activities based on their personal labor or other participation and the association of property shares by its members.

The founding document of the cooperative is charter.
The number of members must not be less than 5 people. Participation of legal entities is allowed.
In a production cooperative, hired labor can be used, but the number of employees is limited (no more than 30% of the members of the cooperative).
In addition, participation of persons who have paid a share fee, but do not accept labor participation in the activities of the cooperative. Such persons should be no more than 25% of the total number of persons involved in labor activity.

Sources formation of the property of the cooperative are:
Contributions of its members (both in cash and in material forms);
The products of the cooperative and the income received from its sale.

The supreme governing body is the general meeting. The executive bodies are represented by the board of the cooperative.
Management principle: each member of the cooperative has a vote, regardless of the size of his property contribution, made or in the authorized capital.
Individual earnings of members of the cooperative are determined by their labor contribution to the activities of the cooperative and the amount of income that goes to wages.
Production cooperatives are not only an association of capital, but also of labor.

Advantages:
Profit is distributed in proportion to the labor contribution, which creates a conscientious attitude to work;
The legislation does not limit the number of members of the cooperative (except for the lower limit - 5 people);
Equality of rights. All members of the cooperative have equal rights, i.e. regardless of the size of the contribution, each member of the cooperative has the right to head.

Flaws:
The number of members of the cooperative cannot be less than five, limiting the possibility of creation;
Each member of the cooperative has limited liability for the debts of the cooperative;
Cooperatives have become popular in agriculture, in the service sector, in mining, in research and development.

2) Non-commercial
— charitable foundations
- parties
— religious organizations (associations)
— consumer cooperatives
– association of legal entities (associations, unions, non-profit partnerships)

Types of enterprises.

Enterprises can be grouped according to various criteria, in particular:
1. by size:
Small;
Medium;
Large.

The most important criterion is the number of employees. Small - up to 100 people inclusive (up to 15 people - micro-enterprises), medium - from 101 to 250 inclusive, large - 251 and above.

For legal entities, the total share of participation in their authorized capital of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations, charitable and other foundations should not exceed 25%; the share owned by one or more legal entities that are not small and medium-sized businesses does not exceed 25%
(Since 2010) proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limits established by the Government of the Russian Federation.

2. by degree of specialization:
highly specialized;
Universal;
Combined.

Highly specialized enterprises include those enterprises that produce a limited range of products of mass or large-scale production.
Universal enterprises include enterprises that produce a wide range of products and consumer goods. Most often found in industry and agriculture.
Combined (most often - chemical, textile, metallurgical, industrial production): just one type of raw material or finished products sequentially or in parallel at the same enterprise are transformed into another, and then into a third.

3. by the nature of the products:
Issuing means of production;
Producing commodities.

4. by type of productive processes:
mass production;
Serial production;
Individual production.

Mass production is based on the in-line principle of organization of production, characterized by the division of the production process into separate relatively short operations performed on production lines, consisting of specially equipped sequentially arranged workplaces.
Serial production involves the release of products in series, in separate batches, in significant, but not mass quantities.
Individual production is characterized by the release of products, diverse and not put on the nomenclature, in small batches.

An organization is recognized as a legal entity when it has the following characteristics:
- owns, manages or manages separate property;
- is liable with this property for its obligations;
- can acquire on its own behalf and exercise property and personal non-property rights;
- can be a plaintiff and a defendant in court;
- bears responsibilities;
— must have an independent balance or system.

An individual entrepreneur (IP) carries out entrepreneurial activities without forming a legal entity.

6. by production area:
Industrial/agricultural/construction;
Services, salary;
Mediation, innovation;
Lease of property.

It would seem that the differences between the terms "enterprise" and "company" are not significant, so many people make the mistake of calling one another. Naturally, this is forgivable for a simple layman. But people directly involved in business need to know what each of these concepts is and how they differ from each other.

Definition

Company is an association of legal and/or individuals for the purpose of carrying out production, financial, trade or other economic activity bringing stable income and profit. The company must necessarily have the status of a legal entity and may exist in the form of a partnership, association, firm, business association, corporation, etc.

Company is an organizational and separate economic entity that has the rights of a legal entity and was created for the production of products, their sale, performance of work, as well as the provision of services in order to fully or partially satisfy private or public needs and generate income and profit.

Comparison

Based on the definition of the terms "company" and "enterprise", it is clear that a company is necessarily a conglomerate (association) of commercial and industrial entrepreneurs, while an enterprise can be created by one or more legal entities and / or individuals.

A company can be engaged in several activities at the same time, that is, include various enterprises (hotels, factories, plants, shopping centers, mines, etc.). An enterprise is a separate specialized unit created to perform a certain type of activity (performance of work, production of products, provision of services).

The enterprise is managed by the top management, in the company all persons who have shares in the capital of the company have a voice in decision-making.

Findings site

1. A company is an association of commercial and industrial entrepreneurs, while an enterprise can be created by one legal entity and / or individual.
2. A company may combine several different enterprises engaged in different kind activities. An enterprise is a specialized unit created to carry out a specific type of activity.
3. The enterprise is managed by the top management, the company is managed by a group of persons who have shares in the capital of the company.

Bringing people together allows them to achieve their goals faster and more efficiently, especially when it comes to business or social projects. Companies and organizations are various forms of interaction between citizens and legal entities, which at first glance are synonymous. However, in fact, there are differences between them that affect the understanding of these categories.

Definition

Company- This is a legal entity that conducts business activities and is registered in the prescribed manner. It corresponds to a certain legal form: LLC, OJSC, ODO and others. The company can be public and private property, as well as mixed.

Organization is an association of individuals or legal entities to achieve common goals. The number of participants is 2 or more, and the activity can be commercial or non-commercial. The organization is engaged in the production social project, is a consumer union, etc.

Comparison

Based on the data obtained, the company is always created for profit, and the organization may be non-commercial. This is determined not only by the status of the association, but also by its organizational and legal form. Companies are registered as LLC, ALC, CJSC, and organizations can act informally. In some parts of the world, however, such activity is illegal.

The company always has a management that makes decisions and determines the development of the association. An organization may have a qualitatively different structure, including a network type, where there is no formal administration, and all participants are endowed with equal rights.

Findings site

1. The purpose of the activity. A company is always a commercial enterprise, while an organization can be non-profit.
2. Registration and formal status. A public organization may conduct its activities in a free manner. For the commercial activities of the company, registration is required.
3. Compound. A company is always represented by one legal entity, and an organization may include a whole group of companies.
4. Hierarchy. The company is a hierarchical structure, where there is a manager. An organization can have an online status where there are only leaders, not administrators.