way and create your own solutions. Conditions and principles of creating your own business

04.05.2020

University: Financial University

Year and city: Ufa 2016

Introduction 3

1. General conditions for starting your own business 4

2.Principles of creating your own business 6

3.Ideas and goals of creating your own business 7

4. Stages of creating your own business 9

Conclusion 11

References 12

Introduction

Creating your own business is the most important factor in the economic development of the country, the development of small business is necessary, as it gives life large enterprises and in alliance with them receive huge benefits, both for themselves and for the country.

Creating your own business requires many elements, both material, physical and spiritual. In the Russian Federation (RF), the creation of one's own business is regulated by regulations such as: the Civil Code of the Russian Federation, laws on individual organizational and legal forms of business participants and regulations that govern the entire process of creation and operation business organizations.

The essence of entrepreneurship is that business entities, by producing goods and services, satisfy the needs of individuals and at the same time receive a certain commercial effect.

Starting your own business is a risky activity and therefore few succeed.

The topic is relevant, since creating one's own business is important both for the country's economy as a whole, and for a person who will create benefits for himself and for society.

The purpose of the work is to consider the topic of creating your own business.

The following tasks follow from the goal:

Consider the general conditions for creating your own business;
Principles of creating your own business;
Ideas and goals of creating your own business;
Stages of creating your own business.

General conditions for starting your own business

The success of creating your own business depends to a greater extent on the chosen field of activity, on the choice of legal form and on identifying the most optimal management of your company.

To begin with, an entrepreneur must analyze financial opportunities: the availability of own funds, the possibility of borrowing money from a bank, attracting investors, and determine the payback period.

At the first stage of the formation of a market economy in Russia, a relatively fast and noticeable entrepreneurial effect was provided by banking, the production of computers, dishes, containers, packaging materials, assembly household appliances from imported component parts and components and some other activities. Such areas of activity as the provision of various business services in the field of entrepreneurship, catering, trade consumer goods and building materials, car maintenance and repair, housing construction. AT last years of increasing interest is innovative entrepreneurship.

by the most the best option to open a business is the production of goods or the provision of services that are not yet on the market. This makes it possible to attract customers, dictate your price, determine the assortment and work with customers. However, it is necessary to have an “alternate aerodrome”, so that if suddenly the activity started does not bring income, then instantly switch to another type of activity.

It is also worth noting the legal restrictions. Private enterprise does not have the right to engage in the production of weapons and drugs. There are also activities that require a license.

In addition to the so-called administrative restrictions, there are purely economic ones associated with overcoming entry barriers. This is a significant amount of initial investment, an excess payback period for capital investments, high degree risk and general uncertainty in obtaining a commercial result. These and some other barriers, sometimes even of a criminal nature, especially characteristic of today's Russia, hinder the development of private entrepreneurship.

The starting point of entrepreneurial activity is the study and analysis of the market, the identification of uncovered demand or the creation of a new product or service. It is also worth noting that the analysis should be not only at the local market level, but also at the global level, this will help identify the most promising places to place your business.

An entrepreneur must answer a number of questions for himself, such as: do I have the necessary to start my own business? What is the risk of opening my business? How much money do I need for my business? And I'm interested? Do I have enough knowledge? What happens if I fail to succeed in this activity? Am I risking my family's position when starting my own business?

The future entrepreneur must always remember the most important rule: in order to create his own business and manage it, he must rely only on himself and another important fact is that small business enjoys some support from the authorities.

You should not forget about the disadvantages and advantages of creating and running your own business. The disadvantages include the following: high risk, unstable income at first or no income at all, high time costs, you have to work 6-7 days a week for 10-15 hours a day, creating a business takes a lot of time, but talented person, and entrepreneurs are such, they must be in time for everything. The advantages include the following: freedom in their decisions and actions that do not contradict the law, the implementation of their own ideas, the creation of new jobs, high income.

2. Principles of creating your own business

Creating your own business is formed from the basic principles.

Free choice of activities on a voluntary basis.

This principle tells us that the choice of activities that an entrepreneur wants to do is his choice, no one will force him to do business, it all comes from the person himself and is purely his initiative. The principle of freedom of entrepreneurial activity is enshrined in a normative act, namely Art. 8 and Art. 34 of the Constitution of the Russian Federation, which states: "Everyone has the right to free use of their abilities and property for entrepreneurial and other economic activities not prohibited by law."

Attracting property and funds of legal entities and citizens to entrepreneurial activities.

This principle suggests that an entrepreneur can use cash and property of legal entities: banks, investors, etc.

Independent formation of an activity program, selection of suppliers and consumers of manufactured products, setting prices in accordance with production costs in compliance with applicable law.

This principle says that an entrepreneur himself forms a program of his activities, builds further development or expansion, determines the price of his product or service in accordance with the legislation of the Russian Federation, selects suppliers who offer best quality for the lowest price.

Free employment of workers

An entrepreneur hires employees at his own discretion, his choice is not affected by legislation and any other external factors, his choice depends only on him. The entrepreneur will look at the level of education of the employee, the work experience in the field of activity for which he claims, possibly external qualities and age, if this is a necessary condition for selection.

Free disposal of profit (its distribution), which remains after making payments established by law.

The entrepreneur has the right to dispose of his profit after he has paid the mandatory payments: he will pay taxes, fees, fines, salaries to employees, etc. There are no restrictions on the distribution of his profit for the entrepreneur.

3. Ideas and goals for starting your own business

The most important stage in the formation of your business is the creation of an idea and a goal. Of the thousands of ideas, you need to choose the one that will be interesting and that will generate income. If you formulate the goal of your business, then you can say this: you need to find a need and satisfy it.

To form your idea, it is important to use domestic and overseas experience, to study the mistakes of entrepreneurs - this will allow in the future not to step on someone's rake. Market analysis is also an essential element in creating an idea.

The goal (or goals) of the company should be focused on the most important thing - your products must satisfy the need (needs) not satisfied by other products. If a given need already satisfied, it is necessary to create demand for your products by other measures, i.e. concentrate new demand, new market.

This goal is the most important, the most important, defining one in an equilibrium market (it is, of course, easier to act in a scarce market), but the goal is formalized - the satisfaction of unsatisfied needs. You need to be constantly ready to practically answer the questions: “Is there a need for your products (works, services)? What products, in what economic form, are in demand? What is this demand today? What will tomorrow look like in the future?

The main goal of an entrepreneurial organization in market economy is the formation of market demand, the satisfaction of people's needs, which must be ranked according to the degree of satisfaction, significance, profitability, etc.

Goals must be commensurate with the capabilities of the company, with its technical, intellectual, personnel, financial level and raw material_opportunities.

It is necessary to set the goal so that it is specific and all employees understand it without difficulty. The art of goal setting is the art of managing a company, it is the ability to control the progress and results of achieving the goal, it is the ability to properly motivate employees, etc. Therefore, the very first goal of the future entrepreneur is the definition of a set of goals.

Therefore, in order to become an entrepreneur, to start creating your own business, you need to know what the consumer (consumers) wants, formulate a goal and strive to achieve it at a lower cost (expenses). Constantly study what people want and look for opportunities to give them what they want!

So, you have an entrepreneurial idea, clearly formulated your goals, now you can start creating your own business.
Organization of one's own business, if there are appropriate material, financial and other opportunities, can be carried out through the following forms: acquisition (purchase) of an enterprise (business), renting an enterprise as a whole as a property set used for entrepreneurial activities, using the franchising method and establishing one's own business in certain organizational and legal form.

An example of a business idea can be any idea, one of them, for example, route transportation. For example, there is an uncovered demand for the transportation of passengers between cities. This idea can be quickly developed into a business plan and put into practice. This type of service is socially necessary, since there are many intermediate points between cities. Clients will be of various categories, from children to pensioners, the purpose of a trip between cities is: work, study, entertainment, etc. We will describe the stages of creation in the next paragraph.

4. Stages of creating your own business

We have analyzed all the components of the beginning of creating your own business. Now we concretize everything, put it together and form the stages of creating our own business.

First stage. As mentioned above, to start his activity, an entrepreneur must realize the importance and responsibility of starting his own business. It is important to take into account your psychological qualities, stability, determination, never give up, be strong and self-confident.

Second phase. The next step is to form your own idea. A key factor in starting your business. The idea must be interesting for the entrepreneur to live it.

Third stage. Market analysis of potential customers. It is important to study the entire market of goods, identify places with uncovered demand, study the prices of competitors, and analyze your future customers. Also study the prices of suppliers, the experience of domestic and foreign entrepreneurs, consider a similar product in other countries.

Fourth stage. Attracting the necessary financial resources. How much is needed to open a business, payback periods, budget calculations, how many employees will be required, what area of premises, the cost of renting or purchasing a franchise, and many other factors that depend on the choice of the entrepreneur's activity.

Fifth stage. Choice of organizational-legal form. An entrepreneur who decides to go into business must choose the form of the enterprise. The following leading organizational and legal forms of enterprises are distinguished:

Individual private enterprises;

Business partnerships;

Business companies;

production cooperatives.

The owner of an individual enterprise manages his own profit, he has the greatest economic freedom in making economic decisions.

The partnership has several owners. The type of liability depends on the type of partnership: in general partnerships, the owners are liable with all their property, in limited partnerships, some of the participants have full, and some have limited liability.

Property owners joint-stock company are all its shareholders, and the share of ownership of each shareholder is determined by the value of his shares.

The most stable and durable form is a joint-stock company. The withdrawal of one of the shareholders from the business will not affect the existence of an enterprise of this form at all.

An entrepreneur, choosing the form of an enterprise, must foresee the possible consequences for the enterprise being created in the event of one of the co-owners going out of business for various reasons.

Sixth stage. Formation of a business plan, visualization of the entire process, presentation of all factors that will affect economic activity: costs, payback, competition, business development, potential customers, uptime, profits, and more. The more specific the business plan is, the better it is for the entrepreneur, since a detailed study of his business idea will allow you to see all the strengths and weaknesses and calculate the risks.

Seventh stage. Company registration. The legislation of the Russian Federation on registration consists of the Civil Code of the Russian Federation, federal law"O state registration legal entities” and normative legal acts issued in accordance with them. Currently, most entrepreneurs use the services of specialized companies involved in the registration of companies. However, the entrepreneur must clearly understand the registration procedure. It consists of the following steps:

1) Development of constituent documents;

2) Conclusion of an agreement on the establishment and operation of the company;

3) Approval of the charter of the company and registration of protocol No. 1;

4) Opening a temporary bank account;

5) Company registration;

6) Inclusion of the company in the state register;

7) making a full authorized capital to the bank;

8) Opening a permanent bank account;

9) Registration with the tax office;

10) Permission to produce a round seal and a corner stamp;

11) Production of a round stamp and a corner stamp.

And so we continue the business idea started in the 4th paragraph (see p. 8). The steps for creating a business idea for route transportation will be as follows: for route transportation, you need: a car, registration of activities, a driver. Registration of route transportation is not entirely simple, it is required to go through many instances and obtain a license to permit the transportation of passengers, which is issued for 5 years, but there are specialized companies that deal with registration and registration of route transportation. The choice of a car depends on the preferences of the owner of the route, it can be a foreign car with a large capacity, or maybe a domestic gazelle. It is required to study the actions of competitors who also work on this route and optimize their activities. If you are going to open your new route, then it is important to do a huge analysis: study the need for this route, calculate the cost of the costs, identify the economic benefits, etc.

Conclusion

In the work, the topic of creating your own business was considered. Based on the foregoing, a conclusion can be drawn. Entrepreneurship is a risky activity, few succeed in business. Starting your own business requires a lot of work and a global analysis of the market, competition and potential customers.

For the state, the development of small business is very important, the greater the share of small business in the state, the better the economic situation.

In the Russian Federation, entrepreneurial activity is regulated by:

CCRF (civil code), which regulates relations between individuals and legal entities;
Tax legislation (Tax Code of the Russian Federation), which establishes the obligations of persons for deductions to the budget;
Administrative Code (Code of Administrative Offenses of the Russian Federation), regulates relations between individuals and the state, but does not require litigation;
TKRF ( labor Code RF), regulates the relationship between the employee and the employer;
Consumer Protection Legislation;
UKRF (Criminal Code of the Russian Federation), regulates relations between the state and individuals.

Entrepreneurship is the free choice of the type of activity and the free distribution of its profits.

The most important thing for a future entrepreneur is to create goals that he wants to achieve through his business, and these goals should be related not only to obtaining a commercial effect, but also to meeting the needs of society.

And I want to finish my work with the words of Albert Einstein: "Strive not to achieve success, but to ensure that your life has meaning."

Bibliography

Arustamov E.A. Business Basics: Textbook. - 3rd ed., Rev. and additional - M .: Publishing and Trade Corporation "Dashkov and Co", 2015 - 232s. (EBS);

If the Abstract, in your opinion, is of poor quality, or you have already seen this work, please let us know.

To create a business, you need to decide on the ultimate goal. About 70% of all new business projects do not overcome the 3-year milestone and are closed. Over the next three years, approximately 2/3 of the remaining number of projects is eliminated. Thus, only 10% of all companies survive in today's market.

Basic goals:

To work for yourself. Such a goal is doomed to failure from the outset. In order for a business to develop, you need to be well versed in the chosen niche and love your job.
Financial independence. Another bad goal setting. Business is not created initially for money. Finance is a natural extension of running a successful business, not the original goal.
Creation of a quality product/service. Such a goal may well be realized. Focusing on quality is always the key to the success of any business.

There are also intermediate subgoals, which include market, innovation, economic, social and other goals.

Basics

To successfully open your own business, you must take into account the competition in the existing market. Even if the goods or services provided are of high quality, they may not be in demand due to competition. A low level of knowledge in the chosen niche is the most common reason for closing a business. It is necessary to understand not only the product or service itself, but also be able to competently provide them to the consumer.

To achieve success in business, it is necessary to adhere to generally recognized fundamentals:

Theoretical and psychological preparation. You need to understand that starting a business is not a matter of a few days or even months. A successful business can begin to generate a stable income only after a few years. Need to pay Special attention financial management. For example, predetermine the taxation system.
Business idea. A good business idea is half the battle. A qualitative idea is characterized by the following features: high profitability, useful properties of the product/service, need for the provided product, high quality. Once identified with an idea, it is recommended to create a marketing plan.
Selling mechanism. Due to the competent compilation of the mechanism for the sale of a product or service, it is possible to achieve a reduction in cost, and hence an increase in competitiveness.
Finance appraisal. It is necessary to provide not only the costs of starting a business, but also possible financial injections to support it even in the worst case scenario. You should also calculate the payback period of the business, and when it will begin to make a profit.
Choice of organizational-legal form. Sole proprietorship, LLC, joint-stock company or other form of company - this choice should be made in advance. To do this, you need to know how many employees will be in the company, what rights each of the co-founders has, whether financial injections from outside are needed, and what form of taxation is preferable.
Room, equipment. For any type of business, you will definitely need at least a room. At the same time, it is important to select the material base in accordance with the estimated capacities so that there are no unnecessary overpayments. You also need to decide whether to rent a room or buy a property.

Creation own enterprise is a complex and responsible process associated with material risk and requiring great preparation and a high level of organization of the work of the founders.

In accordance with civil law, a capable citizen can carry out entrepreneurial activities without education legal entity by registering as individual entrepreneur, or, in accordance with the established procedure, create their own business in a certain organizational and legal form.

The stage of opening an enterprise should be preceded by the stage of developing the concept of an enterprise: defining an idea, product or service, conducting marketing research, selection of the target group, volumes and competitiveness of the proposed product or service.

The famous American scientist Paul Samuelson wrote: “People always want to start an independent business. Even if they never manage to earn more than a few thousand dollars a year, there is still something attractive about the opportunity to build own plans and to carry out the various tasks to which the small entrepreneur has a propensity to perform every day. Creating your own business is a form of expression of economic freedom and motivation of people.

Creating your own business in Russia is carried out in accordance with the current civil legislation, federal laws on individual organizational and legal forms of business participants and regulations governing the entire process of creating and functioning of business organizations. Creating your own business in one or another organizational and legal form requires the following prerequisites:

availability of property for the formation of initial capital;

presence of a certain volume financial resources required to form the minimum amount of the authorized (reserve) capital;

availability of non-residential premises necessary to accommodate the office of the future organization and the implementation of the intended activities, or the availability of opportunities for renting non-residential premises;

a preliminary study of the proposed market in which the entrepreneur will offer the results of entrepreneurial activity for implementation;

Formation of a team of qualified founders (partners) of their own business, who are well aware of the technology for carrying out certain types of activities, accounting and financial accounting, etc.

A future entrepreneur, when planning to create his own business, should be guided by the most important market principles, among which are the following:

First, you need to find a need and satisfy it. , because entrepreneurial activity is aimed at satisfying the needs of others. The entrepreneur does not work for himself, but to satisfy specific consumers, and he himself receives profit (income);

secondly, goods should be produced at lower costs (cost), or “take” quality, otherwise the market may not recognize these goods, and the entrepreneur will not be able to sell (sell) them and get the planned profit;

thirdly, an entrepreneur, setting the price for manufactured goods, must take into account the behavior of competitors, the consumer demand of consumers, the level of saturation of the market with similar goods.

Summarizing the above, we can formulate the following stages of creating your own business.

Independently and objectively assess their own personal qualities, the knowledge and abilities necessary to carry out specific types entrepreneurial activity.

· Conduct preliminary market research and identify free or otherwise available market niches and select the most promising options.

· Analyze the sufficiency of existing knowledge and, possibly, decide on obtaining additional knowledge.

Choose a business area (market niche) taking into account the risks, your knowledge and professional experience, availability of financial and material and technical resources.

· Study legislative and other regulations regulating entrepreneurial activity, tk. an individual entrepreneur has to be a pro in all areas of his activity.

Conduct demand studies for selected products or services in order to plan sales volume and determine the required quality characteristics goods (services) and services.

Determine the needs for human, financial and logistical resources (premises, equipment, etc.) and analyze possible options receiving them.

Determine the area in which the activity will be carried out.

· Setting immediate and long-term goals for the implementation of their entrepreneurial ideas.

· Make a preliminary business plan and predict the profit from the project.

· Perform a preliminary selection of employees (before registration).

· Determining the financial sources necessary for doing business at the first stage of the company's operation.

· Development of the necessary (depending on the organizational and legal form) constituent documents.

· Carrying out the complex organizational measures on creating your own business: holding the first meeting of founders, making a decision on the establishment of a company, approving constituent documents, electing executive management bodies, choosing a company name, selecting qualified employees, making a seal, stamps, choosing a trademark, etc.

· Development of a sound business plan.

· State registration of the company in the prescribed manner.

· Registration in tax authority at the location of the company (place of residence of an individual entrepreneur).

· Registration in the territorial bodies of the Pension Fund of the Russian Federation, the Social Insurance Fund, in the territorial fund of compulsory medical insurance.

· Obtaining the relevant codes from the territorial statistical office.

· Opening of settlement (current) and other accounts in any bank in accordance with the established procedure.

· Conclusion of contracts (contracts) for the supply of raw materials, components, and other factors of production necessary for business activities.

Obtaining, in accordance with the law, permission (license) for the implementation certain types activities.

· Carrying out in-depth marketing research of the market, choosing ways to promote goods on the market, determining ways to sell products to consumers; determination of methods for pricing products or services.

· Conclusion of contracts for the supply, purchase and sale of goods (services) with consumers.

· Issuance of an order on the accounting policy of the organization.

Organization of accounting of income and expenses in accordance with normative documents Ministry of Finance of the Russian Federation, etc.

Undoubtedly, all stages of creating your own business are extremely important, but the decisive one is the substantiation of an entrepreneurial idea, since it is at this stage that the economic interest (motives) of an entrepreneur in the implementation of specific types of activities (specific goods, works, services, information, technologies, etc.) , but the main thing is that the idea must be implemented in the results that will be recognized by the market.

Questions and practical tasks

1. What are the advantages of a small business over a large one?

2. What are the features of Russian, small business?

3. What is the infrastructure of small business?

4. How does the state support the development of small and medium enterprises?

6. Is an entrepreneur a citizen who systematically collects and sells glassware for a fee?

7. Which organizations are eligible to issue shares?

8. Can a participant withdrawing from the cooperative demand payment of the corresponding part of the indivisible funds to him?

9. Bring private and state property?

10. What type of business can include financial consulting and development of business plans to order?

11. What type of business can be called trading in securities (stocks, bonds)?

13. Define a business partnership.

14. What types of partnerships exist and what are the differences between them?

15. List the types of societies?

17. What types of joint-stock companies exist and what are their main differences?

18. Give the definition of a production cooperative (PC)?

19. What enterprise is recognized as a unitary enterprise?

20. Who is the owner of the federal enterprise?

21. What is franchising, what are its positive and negative sides?

Almost any entrepreneur, having conceived the creation of his own business, carries out the following stages of this difficult decision:

* the emergence and justification of the idea of engaging in a certain type of entrepreneurial activity;
* setting immediate and long-term goals for the implementation of their entrepreneurial ideas;
* formation of a specific decision to open a business in a certain organizational and legal form;
* selection of qualified and reliable co-founders of the new business;
* determination of the financial sources necessary for doing business at the first stage of the company's operation;
* development of the necessary (depending on the organizational and legal form) constituent documents;
* carrying out a set of organizational measures to create your own business: holding the first meeting of the founders, choosing a company name, selecting qualified employees, making seals, stamps, choosing a trademark, etc.
* development of a sound business plan;
* state registration of the company in the prescribed manner;
* registration with the tax authority at the location of the company (place of residence of an individual entrepreneur);
* registration of your company in the authorized territorial bodies of the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation;
* Opening in accordance with the established procedure in any bank settlement (current) and other accounts;
* the conclusion of agreements (contracts) for the supply of raw materials, materials, components and other factors of production necessary for the implementation of entrepreneurial activities;
* Obtaining, in accordance with the law, a permit (license) to carry out certain types of activities;
* conducting in-depth marketing research of the market, choosing ways to promote goods on the market, determining ways to sell products to consumers; determination of methods for pricing products or services;
* conclusion of contracts for the supply, purchase and sale of goods (services) with consumers;
* carrying out the necessary advertising campaign goods (services);
* organization of accounting for income and expenses in accordance with the regulations of the Ministry of Finance of the Russian Federation and others.

Undoubtedly, all stages of creating your own business are extremely important, but the decisive one is the substantiation of entrepreneurial ideas, since it is at this stage that the economic interest (motives) of entrepreneurs in the implementation of specific types of activities (specific goods, works, services, information, technologies, etc.) ), but the main thing is that the idea must be implemented in the results that will be recognized by the market. The future entrepreneur should not start only from the idea "I can produce a product" or the idea: "Consumers need this product." Is he needed? The idea should be based on a simple and essential market principle: find a need and satisfy it. First, the search for an unmet need, and then the organization of the process to satisfy it.

The idea materializes for the purposes of entrepreneurship: satisfying needs for systematic profit. At this stage of creating your own business, it is advisable to measure the possibilities of implementing the idea, which are formed for strategic and tactical purposes, mediated by quantitative calculations, a certain system of indicators of the enterprise's functioning, as well as an assessment of all the conditions and opportunities of the entrepreneur.

An important step in creating your own business is the stage of resolving issues about the financial capabilities of the entrepreneur, which are necessary when forming the authorized (reserve) capital, i.e. solving the issue of where to get the money necessary to create your own enterprise, and therefore, to purchase raw materials, materials, energy, fuel, hire labor and other factors of production. Sources of funds can be own savings, funds borrowed from relatives, acquaintances, loans received from banks, from future consumers, or funds received from the issuance and sale of securities, as well as assistance from state bodies involved in supporting entrepreneurship.

At this stage, the possibilities of acquiring or renting real estate, obtaining the necessary information, using new technologies, etc. are determined. At this stage, specific goals are determined to create all necessary conditions for the operation of the company and profit. This stage is implemented through the development of projects of individual sections of the business plan, which receives the final formation (and expert assessment) at the stage of completion of the stage of creating your own business.

But at the previous stages, the entrepreneur (together with partners) must decide on the choice of the organizational and legal form of entrepreneurial activity (firm), based on the intended goals, financial and economic opportunities, experience, knowledge and other factors.

The choice of the organizational and legal form of entrepreneurship is largely influenced by external factors: political stability (if it is not there, the entrepreneur will not be interested in developing and implementing long-term projects), macroeconomic processes and restructuring of the economy, economic crises and inflation, government support and regulation of entrepreneurial activity , market conditions and other factors that must be taken into account when creating your own business and choosing a subject of activity. Important for the success of the activity are: location, the presence of the infrastructure of the company, a favorable attitude towards entrepreneurs of local governments.

Of great (if not decisive) importance is the rate of turnover of funds invested when creating your own business. As you know, the highest rate of turnover of funds is observed in trade and intermediary business, and the lowest - in production. Therefore, in Moscow, for example, up to 50% of small businesses have concentrated their activities in trade and public services.

An important role in the process of creating your own business is played by the development of the company's constituent documents (depending on the organizational and legal form and the number of founders), which establish virtually the entire mechanism for the functioning of the company. When developing a charter and (or) a memorandum of association, a future entrepreneur must be guided by the provisions of the Civil Code of the Russian Federation, the provisions of federal laws on certain organizational and legal forms of entrepreneurship and other regulations.

An important place in the organization of entrepreneurial activity, in the mechanism of creating one's own business is occupied by the search for entrepreneurial ideas and the formulation of goals.

Ph.D.,
Associate Professor, Department of Management and Marketing, MGIMO(U) of the Ministry of Foreign Affairs of the Russian Federation

Creation own business in Russia is carried out in accordance with the current civil legislation, federal laws on certain organizational-legal forms companies and various regulations governing the entire process education and functioning private firms.

For entrepreneur The most important types of legislation are:

civil legislation regulating relations between individuals and legal entities;
tax legislation that establishes the obligations of persons for deductions to the budget;
code administrative offenses, which regulates relations between individuals and the state, but does not require litigation;
labor law regulating the relationship between the employee and the employer;
consumer protection legislation;
criminal law governing relations between the state and individuals.

Most people think about opening own a business in one area or another.

The following advantages and disadvantages of creating own affairs(Table 1):

Table 1

Advantages and disadvantages of starting your own business

To create your own business, you must go through a series of mandatory steps, which are presented in Fig. one.

Rice. one.

Let's consider each stage in detail.

Self-esteem. When deciding to create their own business, an entrepreneur must objectively assess their abilities and capabilities, as well as the advantages and disadvantages of independent entrepreneurial activity.

When choosing a career in business, you must also conduct a clear analysis of all your qualities. The characteristic features of entrepreneurs include the following:

competence in the field of activity in which he intends to create his own business;
knowledge of market rules and laws;
ability and ability to take risks;
leadership and communication;
initiative;
innovation;
good business reputation;
emotional stability;
confidence in yourself and in the success of your business;
flexibility and ability to adapt to changes in the market;
education and knowledge;
the desire to change and expand your business;
energy and perseverance;
good health.

Of course, it is impossible to possess all these qualities at once, but one must strive to develop them. The entrepreneur must decide for himself how much he has them in order to run his own business.

Entrepreneurial idea. Entrepreneurial activity begins with an idea, which is further implemented into a specific entrepreneurial project. An entrepreneur must be sure that his project will be commercially viable, that there will be a sufficiently large number of people willing to pay for the goods or services produced by his company. A critical element of success is the belief that the entrepreneur will produce the right quality product that the consumer wants at the price they are willing to pay, and that this will bring in enough profit to grow and improve the business.

Any idea is realized with a goal. It is impossible to engage in entrepreneurship without formulating a realistically achievable goal. Goals should be commensurate with business opportunities, quantitatively and qualitatively defined, have clear time frames. The more precisely the goal is defined, the more likely it is to be achieved.

The art of goal setting is first and foremost the art of management. own business. The goal makes it possible to control the progress and results of work, the possibility of proper motivation of employees. Therefore, when starting your own business, you should first decide and agree on goals and objectives. After that, you need to move on to drawing up a business plan.

Market assessment. Before acceptance final decision about the beginning of entrepreneurial activity, one should once again analyze the situation in the area in which the entrepreneur will work and choose an economic and market niche. It is necessary to clearly define the type of activity, the location of the company and the geographical boundaries of the business. An entrepreneur must study the market of potential customers and competitors in order to determine their strengths and weak sides. This study may be included in the business plan as a separate section.

Attracting the necessary resources. An important step in creating your own business is solving questions about the financial capabilities of the entrepreneur, deciding where to get the money to start a business, that is, to purchase raw materials, equipment, hire labor resources. Sources of funds can be the savings of the entrepreneur, loans received from banks, funds from the sale of securities, as well as subsidies from government agencies.

At this stage, it is necessary to consider the possibility of acquiring an already operating enterprise. Buying an existing business has its advantages. The entrepreneur actually acquires necessary resources(premises, equipment, vehicles, etc.), as well as what in the business world is called “company reputation”. It is usually up to the start-up entrepreneur to build up the reputation of their company on their own, which requires sufficient a large number time. If he buys operating enterprise This saves him a lot of problems.

When making a decision to buy a business, you need to make sure that the chosen business is really suitable. It is necessary to pay attention to the location of the enterprise, the availability necessary equipment, condition of premises, vehicles, as well as financial stability. The entrepreneur must also be sure that he is buying an operating business at a reasonable price.

If the financial possibilities of the entrepreneur are limited, then it is necessary to consider the option of renting real estate and purchasing the appropriate equipment. It is also necessary to analyze the labor market in order to subsequently recruit workers with the required qualifications.

An entrepreneur at this stage may also consider organizing a business in the form of a franchise, when used trademark, technology, standards, advertising, and often management methods that are developed and applied by another, usually a large firm. Such a system has received the greatest distribution in the hotel business, in car rental and car maintenance, as well as restaurant services. Franchising has certain advantages for the entrepreneur:

the opportunity to become an independent entrepreneur;
the right to conduct your business under a recognized trademark;
use of already proven forms of entrepreneurship.

A small business with the help of franchising can quickly open a business, and the constant support from the franchisor allows you to quickly overcome the problems that arise at the initial stage of creating an enterprise.

So, at this stage, specific goals and objectives are determined to create all the necessary conditions for the functioning of the company. This information also included in a separate section of the business plan.

Choice of organizational-legal form. The choice of the legal form in which the business will be carried out is one of the most difficult and important decisions that an entrepreneur must make when organizing a new business. It is necessary to make a decision on the choice of one or another organizational and legal form when creating a company in each specific case, depending on the type of activity, goals and strategic plans of the company, the nature of the relationship between its founders.

In accordance with the civil legislation of the Russian Federation, any citizen can carry out entrepreneurial activities without forming a legal entity, registering as an individual entrepreneur, or create their own business in a certain organizational and legal form.

The issue of legal form should be carefully considered by the entrepreneur, and he should do this by working closely with a lawyer and a tax audit specialist.

When choosing a legal form of business, an entrepreneur needs to carefully analyze three main aspects: responsibility, control, taxes.

Currently in Russia there are various organizational and legal forms of entrepreneurial activity.

In accordance with the Civil Code of the Russian Federation (CC RF), legal entities that are commercial organizations are classified as follows:

Self employed;
production cooperatives;
unitary enterprise;
business partnerships - full partnerships and limited partnerships;
business companies— joint-stock company, limited and additional liability company.

Self employed is a natural person who is independently engaged in economic activity. The following advantages and disadvantages of private entrepreneurship (individual labor activity- ITD) (Table 2):

table 2

Advantages and disadvantages of private enterprise

production cooperative(artel) is a voluntary association of citizens for joint production or other economic activity(production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services).

The charter is the founding document.
The number of members of the cooperative should not be less than five people.
The property owned by the cooperative is divided into shares in accordance with the charter.
The profit of the cooperative is distributed among its members in accordance with their labor participation unless otherwise provided by the charter of the cooperative.
supreme body management of the cooperative is the general meeting of its members.
A cooperative with more than 50 members may have a supervisory board.
The executive bodies of the cooperative are the board and/or the chairman.

unitary enterprise a commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among deposits (shares). Only state and municipal enterprises can be created in the form of unitary enterprises.

The property of a state or municipal unitary enterprise is, respectively, in state or municipal ownership.
A unitary enterprise is managed by a manager who is appointed by the owner or a body authorized by the owner and is accountable to him.
A unitary enterprise is liable for its obligations with all its property.
A unitary enterprise based on the right of economic management is created by decision of the authorized government agency or local government.
A unitary enterprise based on the right of operational management, a state-owned enterprise, is created by decision of the government of the Russian Federation. (In case of insolvency of state-owned enterprises, the Russian Federation is liable for its obligations, i.e. such an enterprise cannot be bankrupt. It is created on the basis of a model charter.)

Business partnerships and companies are the most common form of collective entrepreneurship. According to the Civil Code economic partnerships and companies are recognized as commercial organizations with the authorized capital divided into shares (contributions) of founders (participants). The following similarities and differences between these legal forms can be distinguished. Common features:

are legal entities and may be members of other companies and partnerships;
all property created at the expense of the contributions of the founders and acquired in the course of economic activity belongs to the company on the right of the owner.

Differences:

partnerships - associations of persons, companies - associations of capital;
Societies can be created by one person, partnerships cannot.

General partnership is created and operates on the basis of the founding agreement, which must be signed by all its participants.

Profit and loss full partnership are distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the founding or other agreement of the participants.
An agreement on the elimination of any of the participants in the partnership from participation in profits or losses is not allowed.
If the property of the partnership is insufficient to pay off its debts, creditors have the right to demand satisfaction from the personal property of any of the participants (or all together).
The charter is not required, since any of the participants in a general partnership is engaged in entrepreneurial activity on behalf of the partnership. The only founding document commercial organization is the memorandum of association.

Faith partnership is a kind of general partnership and consists of two groups of participants - general partners and investors.

Investors have property rights:

the right to receive a part of the partnership's profit due to their share;
contributors retain the opportunity to freely withdraw from the partnership with the receipt of their contribution;
the investor may transfer his share or part of it both to another investor and to a third party, while the consent of the partnership or general partners is not required;
in case of liquidation of a limited partnership, investors have a preferential right over general partners to receive their contributions or their monetary equivalent from the property of the partnership after satisfying the claims of other creditors.

Table 3

Advantages and disadvantages of a partnership

Partnership Benefits	Disadvantages of partnership
Ability to accumulate significant funds in a relatively short time	There must be a trusting relationship between full partners, otherwise this organization may collapse
Each general partner has the right to engage in entrepreneurial activities on behalf of the partnership on an equal basis with others	Cannot be a "one person company"
General partnerships are more attractive to creditors, since their members bear unlimited liability for the obligations of the partnership	In the event of bankruptcy, each general partner is liable not only with his contribution, but also with personal property

Entrepreneurial activity in the form of a partnership has not become widespread in Russia, since it does not establish limits on their liability for the partnership's debts.

Society with limited liability Yu- 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.

Members of a limited liability company are liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their contributions.
The number of members of the society should not exceed 50 people.
The size of the authorized capital cannot be less than 100 times the amount minimum wage labor.
The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.
The supreme body of a limited liability company is the general meeting of its members.
The Company may be voluntarily liquidated or reorganized by unanimous decision of its members.

Additional Liability Company is a type of limited liability company. It differs from an LLC in that in the event of bankruptcy, the participants in the company can be held liable in the same way for all participants in a multiple of the value of their contributions, determined by the constituent documents of the company (for example, three times). Occupies an intermediate position between societies and partnerships.

Table 4

Advantages and disadvantages of society

Society Benefits	The disadvantages of society
Can be created by one person	The authorized capital cannot be less than the amount established by law
Ability to quickly accumulate significant funds	Less attractive to creditors, since members of the company bear only limited liability for the obligations of the company
Limited liability for the obligations of the company	All participants, by agreement, must contribute a total of half of the authorized capital at the time of registration

A joint-stock company is a company whose authorized capital is divided into a certain number of shares. Joint-stock companies can be open and closed.

Table 5 summarizes the similarities and differences between a limited liability company and a closed joint stock company. CJSC and LLC, despite their similarities, differ in many ways. Thus, an LLC has a simpler management structure and decision-making procedure. The LLC does not issue shares, so there is no need to register share issues with the Securities Market Commission.

Table 5

Similarities and Differences of a Limited Liability Company (LLC)
and a closed joint stock company (CJSC)

Organizational and legal form	Differences	Similarities
OOO	Can be transformed into a commercial organization of another form The authorized capital is divided into shares The formation of a reserve fund is not required Education audit commission mandatory only if the number of participants becomes more than 15 To alienate a share, a participant must obtain the consent of other participants The actual value of the share is determined on the basis of financial statements for the last reporting period	The minimum number of participants is one shareholder Maximum amount participants — 50 shareholders The minimum amount of the authorized capital is 100 minimum wages Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities only to the extent of the value of their shares or shares The general meeting of participants (shareholders) is the supreme management body Management current activities carried out by the sole and/or collegial executive body Participants and shareholders enjoy the pre-emptive right to acquire shares (stakes) in the authorized capital
Company	Can be converted to another commercial and non-profit organization The authorized capital is divided into shares Mandatory formation of a reserve fund The possibility of making additional deposits is not provided Mandatory election of the audit committee The redemption of shares is carried out at a price not lower than the market

A joint stock company whose members may alienate their shares without the consent of other shareholders is recognized as an open joint stock company. Such a joint-stock company has the right to conduct an open subscription for issued shares and their free sale on the conditions established by law.
The minimum authorized capital of an open JSC is 1,000 times the minimum wage.
open society is obliged to publish annually for general information the annual report, balance sheet, profit and loss statement.
A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is recognized as a closed joint stock company. It is not entitled to conduct an open subscription for the shares it issues or otherwise offer them for purchase to an unlimited number of persons.
The number of founders of a CJSC should not exceed 50 people (otherwise it is subject to transformation into a JSC or liquidation).
The minimum authorized capital of a CJSC is 100 times minimum size wages.
The founding document of a joint-stock company is the charter approved by the founders.
The existence of a “company of one person” is allowed.
The supreme governing body of a joint-stock company is the meeting of shareholders.
In a company with more than 50 shareholders, a Board of Directors (Supervisory Board) is created.
The executive body of the company may be collegiate (Board) or sole (director, general director).
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 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.

An open joint stock company is the most promising form of large business. It gives its participants the opportunity to freely dispose of their shares, combines the interests of owners and makes it easy to raise additional capital by issuing shares, provides its participants with the opportunity to dispose of their shares, combining the interests of owners of large blocks of shares and small shareholders.

Limited liability companies and production cooperatives can be successfully used in the field of small and medium-sized businesses.

Determination of the composition of the founders. When selecting founders, one should take into account: solvency, business qualities, decency, complete mutual trust. Practice shows that often the founders, having barely started their business, disperse. Therefore, founders should be selected very carefully.

The founders bear property and criminal liability for the proper conduct of the establishment process, the development and submission of constituent documents, the formation of capital, the organization, registration of a company of management bodies.

It is necessary to distinguish between the founders of the company and shareholders. The founders can be legal and individuals. Founders are responsible for conducting due process of establishment. The founder may be required to subscribe to a certain number of shares in the company. Shareholders are all legal entities and individuals who own shares of the company.

Company registration. The legislation of the Russian Federation on state registration consists of the Civil Code of the Russian Federation, the Federal Law "On State Registration of Legal Entities" and regulatory legal acts issued in accordance with them. Currently, most entrepreneurs use the services of specialized companies involved in the registration of companies. However, the entrepreneur must clearly understand the registration procedure, which is presented in Fig. 2.

Rice. 2.

After determining the composition of the founders, constituent documents are developed: the charter of the company, which defines the principles of activity and internal organization company, an agreement on the creation and operation of the company (agreement), which reflects issues related to the activities of the founders in the process of creating and operating the company. Along with this, protocol No. 1 of the meeting of the company's participants is drawn up on the appointment of a director, chairman of the audit commission.

After that, a temporary bank account is opened, where at least 50% of the authorized capital must be received within 30 days after the registration of the company.

Then the company is registered at the place of its establishment in the local authority. For example, in Moscow, registration of entrepreneurs is carried out by the Moscow
by the Moscow Registration Chamber and its branches, in the Moscow Region - by the Moscow Regional Registration Chamber and its territorial agencies.

According to Article 34 of the Law of the Russian Federation “On Enterprises and Entrepreneurial Activities”, entrepreneurship without registration is prohibited, and the income received from it in judicial order on the claim of the tax inspectorate are collected in the budget.

The following documents are submitted for state registration: an application of the founders for registration, a decision to establish a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation, constituent documents of a legal entity (originals or notarized copies), a certificate of payment of state duty.

After receiving a certificate of registration, all information about the new company is transferred to the Ministry of Finance of the Russian Federation for inclusion in the trade register of enterprises.

The Russian Federation maintains a state register containing information on the creation, reorganization and liquidation of legal entities and relevant documents. AT state register contains the following information and documents about the legal entity:

full and abbreviated company name;
organizational and legal form;
legal entity address;
method of formation of a legal entity (creation or reorganization);
information about the founders of the legal entity;
copies of constituent documents;
date of registration of changes made to the constituent documents of the legal entity;
method of terminating the activities of a legal entity;
the amount of the authorized capital indicated in the constituent documents of the commercial organization;
surname, name, patronymic and position of a person entitled to act on behalf of a legal entity without a power of attorney;
information about licenses obtained by a legal entity.

At the final stage of the creation of a new company, the participants make their full contributions (not later than one year after registration), open a permanent bank account and the company is registered with the regional tax office. Then a round seal and a corner stamp are ordered, and the company begins to function as an independent legal entity.

In the event that a company is established as a joint-stock company, the founders must subscribe for shares. With an open subscription, a notice of the upcoming subscription is published, which indicates:

the subject and goals of the activities of the future joint-stock company;
the composition of the founders;
the date of the founding conference;
the size of the authorized fund;
the number and types of shares, their nominal value;
the start and end date of subscription for shares.

Share subscribers must contribute at least 30% of the nominal value of the shares before the convening of the founding conference. In the case of a closed subscription, the fee is 50%. The shareholder must fully pay the cost of the shares no later than one year after the registration of the joint-stock company.

After the completion of the subscription for shares, a founding conference is held, at which the following issues are resolved:

creation of a joint-stock company;
approval of the charter;
determination of the statutory fund (after completion of the subscription for shares);
elections of the governing bodies of the society.

Only after this is the registration of a new joint-stock company.

Having determined the optimal organizational and legal form of the company, it is necessary to choose a company name. You can use your own name or the names of business partners. It is important that the name of the company does not repeat the names of already existing companies.

It must be remembered that there are some names that cannot be used without special permission. For example: “Bank, Russian, Moscow”, etc. For using the names “Russia”, “ Russian Federation» for commercial purposes, it is necessary to pay a fee to the tax office. For organizations engaged in entrepreneurial activities (banks, exchanges, insurance, construction companies), which will be 0.5% of the value of products sold. Procurement, supply and marketing and trade organizations pay 0.05% of turnover. For other organizations, including non-profit ones, a tariff of 100 minimum wages is set.

The company name must be used in official correspondence, invoices, checks, etc., as well as used to advertise the company.

Most people think about starting their own business in an area in which they have some experience. Sometimes entrepreneurs create an entirely new product or service. But in whatever area a new firm is created, the most important thing is to be sure that it is commercially viable, that there are enough people willing to pay a set price for the goods or services produced.