Company. Classification of the enterprise by type of economic activity Number of enterprises by type of economic activity

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

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

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

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

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

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

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

At the class level At the subclass level

At the group level

At the subgroup level

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

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

Rice. 1.1.

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

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

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

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

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

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

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

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

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

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

for commercial organizations circulation of goods or services rendered;

for trading activities- gross profit (trading margin);

for non-profit organizations average population workers; tions

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

To determine the ATS, you must:

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

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

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

Example 1.1

Definition of ATS for a specialized enterprise (Table 1.5)

Table 1.5

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

Example 1.2

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

Table 1.6

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

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

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

Table 1.7

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

Section C structure by class

Table 1.8

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

The structure of the main class by subclasses

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

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

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with the selection of codes still arise, then you can get free consultation according to OKVED, but for the sake of completeness, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes

OKVED codes are statistical information designed to inform government agencies what exactly the new entity plans to do entrepreneurial activity. The codes are indicated according to a special document - the All-Russian Classifier of Economic Activities, which gave the name to the abbreviation "OKVED".

In 2020, only one edition of the classifier is valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.

If the applicant enters the codes of the wrong Classifier in the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. Documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have given a list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is how the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Provision of electricity, gas and steam; air conditioning
• Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution

This section includes:

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

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

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

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

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

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

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

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

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

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

Electroplating, plating and heat treatment metal, see 25.61;

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

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

These include:

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

Modification of agricultural products classified in section A;

preparation food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering and bars)

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

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

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

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

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

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

Annex A (mandatory). Description of groupings

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

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword

DEVELOPED	Ministry of Economic Development and Trade Russian Federation, Center for Economic Classifications
PRESENTED	Ministry of Economic Development and Trade of the Russian Federation
	Scientific and technical department of the State Standard of Russia
ACCEPTED AND INTRODUCED	OKVED uses a hierarchical classification method and a sequential coding method. The code for grouping types of economic activity consists of two to six digital characters, and its structure can be represented as follows: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view. To ensure that the records of OKVED codes correspond to the records of NACE Rev. 1 codes in OKVED codes a dot is placed between the second and third characters of the code. If there are additional division levels compared to NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code. In the classifier, by analogy with NACE Rev. 1, sections and subsections are introduced with the preservation of their letter designations. For example: Section D Manufacturing Subsection DA Manufacture of food products, including beverages, and tobacco Food production, including beverages Production of meat and meat products Meat production Production of meat and edible offal cattle, pigs, sheep, goats, animals of the equine family Manufacture of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs Production of edible animal fats Production of non-edible by-products As classification features of types of economic activity, OKVED uses features that characterize the field of activity, the process (technology) of production, etc. As an additional (within the same production process), the characteristic "raw materials and materials used" can be distinguished. An example of using the classification feature "field of activity": Section A Agriculture, hunting and forestry Section C Mining Section I Transport and communications Land transport activities Water transport activities Air transport activity Auxiliary and additional transport activities Postal and courier activities An example of using the classification feature "production process": Subsection CA Extraction of fuel and energy minerals Extraction of hard coal, brown coal and peat Extraction, enrichment and agglomeration of hard coal Coal mining Open pit coal mining Underground coal mining In accordance with international practice OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between internal and foreign trade, market and non-market, commercial and non-commercial economic activities. Classification of installation and (or) installation activities building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in grouping 45 "Construction". For example, installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc. The classification of activities for the maintenance and (or) repair of instruments, apparatus, machinery, equipment, vehicles, etc. is carried out in groups that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles (groups 50.2 and 50.4), household and personal items (group 52.7), office machines and computer equipment (group 72.5). Descriptions of OKVED groupings with codes up to four characters inclusive in terms of scope of concepts correspond to descriptions of similar groupings of NACE Rev.1. When detailing groupings with four-digit description codes, they are either not given (if the descriptions of the subordinate groupings in the aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or they are not given in full and contain a part of the description relating to all subordinate groupings. The construction of separate OKVED groupings has the following features. When using OKVED to classify activities performed on a fee or contract basis, these activities should be considered as activities of economic entities that produce the same products or provide services at their own expense. At the same time, two main types of activities of economic entities carried out for a fee or on a contractual basis are distinguished: Performance of work according to the customer's documentation, when the contractor provides the subcontractor with all the technical documentation necessary for the production of the ordered products. For example, in metallurgical production (forging, cutting, stamping, casting); Performance of work on order, when a subcontractor performs certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts subjected to machining etc. Commissioned work may include working metals, preparing fruits for canning, etc. The activities of economic entities selling on their own behalf products manufactured to their order at other enterprises are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the technical, technological, design documentation required for production; transfer "know-how", patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him), assume the risk associated with production (they are the owners of the raw materials and materials from which the products are made; transfer to the contractor in rent or lease for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the economic entity independently. OKVED is maintained by the Ministry of Economic Development of Russia. When conducting OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia. The organization of the mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia.

Commercial organizations.

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

* the share of economic companies prevails (more than 50%);

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

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

non-profit organizations.

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

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

Non-profit organizations can be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws (Article 2 federal law dated 01/12/96 No. 7-FZ (as amended on 03/21/2002 No. 31-FZ).

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

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

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

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

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

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

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

Example: Society of the Blind.

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

management.

Examples: ministries, universities, public schools, departments.

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

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

Examples: private schools, notary offices, private clinics.

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

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

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

Sources of formation of property of non-profit organizations:

* proceeds from the founders (legal and individuals);

* voluntary and property contributions and donations;

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

* dividends received on shares, bonds and other securities;

income received from the property of non-profit organizations

(rental);

* membership fee;

* government contributions.

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

1) state non-profit organizations;

2) non-state non-profit organizations.