Entrepreneurial activity. Characteristics of types of business activities

The entire variety of entrepreneurial activities can be classified according to various criteria: type of activity, forms of ownership, number of owners, organizational-legal and organizational-economic forms, degree of use of hired labor, etc. Let's consider some of them.

Since any business is to one degree or another connected with the main phases of the reproduction cycle - the production of products and services, the exchange and distribution of goods, and their consumption, the following types of entrepreneurial activity can be distinguished: production, commercial, financial entrepreneurship. All these types can function separately or together.

In addition, in recent decades, in all economic developed countries around the world, including in Russia, there is such an independent type of entrepreneurship as advisory (consulting).

At the same time, each of these types of entrepreneurship is divided into a number of subtypes. They are shown in Fig. 1.1.

Rice. 1.1.

What type of entrepreneurial activity by type of activity was obtained in Russia? greatest development and why?

The basis of industrial entrepreneurship is production - material and intellectual. This is one of the most complex species activities aimed at creating things, values, benefits, any useful product needed by consumers and capable of being sold at a certain price or exchanged for another product.

Manufacturing entrepreneurship is the production of goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, training, production of printed materials, etc. Choosing the type of business involves studying the business environment from the point of view of how much the products produced ( product, service) are necessary for a potential consumer, i.e. marketing is designed to adapt production to market requirements.

Thus, the main area of ​​activity of this type of entrepreneurship is the production of material and intangible goods, carried out at the expense of one’s own or borrowed funds under one’s own property responsibility and at one’s own risk. At the end of the twentieth century. in Russia during the transition to market economy It is this area of ​​activity that has undergone the greatest negative changes: economic ties have disintegrated, material and technical support has been disrupted, product sales have fallen sharply, and the financial situation of enterprises has worsened.

The scheme of production entrepreneurship is as follows: after studying and analyzing the market, the entrepreneur acquires or rents fixed assets - premises and equipment; purchases working capital- materials and components; attracts labor, organizes management. As a result, the manufactured product is sold by the entrepreneur either directly to the consumer or to a reseller. The entrepreneur’s task is to ensure that production pays off and income exceeds expenses, including taxes.

Thus, the entrepreneur is interested in ensuring that all the products he produces are sold. Both products (goods, services) that have been shipped (distributed) and actually paid for, as well as products for which payment for which has not yet been received in the bank account of the enterprise or for which bills of exchange have been received can be considered sold. In order to reduce the risk of bankruptcy, an entrepreneur must enter into transactions for the supply of a manufactured product before the start of its production on a contractual basis. In the context of the appearance of newer goods on the market, it is important that they do not lie idle, and that financial resources are invested again in the business, that is, the entrepreneur must strive to accelerate the turnover of money.

What, in your opinion, is holding back the development of manufacturing entrepreneurship in Russia?

Why can shipped (released) products, payment for which has not yet been received in the company’s bank account, be considered sold?

The field of activity of commercial entrepreneurship is commodity exchanges and trading enterprises. This type of entrepreneurship includes operations and transactions for the purchase and sale of goods and services. The general scheme of commercial entrepreneurship is similar to the scheme of production and entrepreneurial activity, but unlike it, instead of acquiring material resources for production, finished goods are purchased, which are subsequently sold to consumers.

A commodity exchange is a type of wholesale commodity market without preliminary inspection by the buyer of samples and pre-established minimum quantities of goods. On commodity exchange commercial intermediaries and their employees voluntarily unite to conduct trade operations according to jointly developed and observed rules.

During the transition to a market economy, commercial entrepreneurship was mainly carried out by individual entrepreneurs. Since commercial entrepreneurship can quickly yield returns, this area of ​​activity first began to develop rapidly after the fall of the socialist system. Many energetic and enterprising people directed their efforts there. Often among them were those who were previously classified as representatives of the so-called shadow economy. Currently, along with small and medium-sized businesses, large trading enterprises are developing. There are many wholesale and retail retail chains, whose enterprises are located in different cities of Russia.

What retail chains do you know? List the names.

Commercial activity provides the entrepreneur with a fairly high profit (according to Forbes magazine, the owners of the Eldorado, Kopeika, Magnit and some others retail chains were among the ten richest people in Russia in 2006). If production activities provide, as a rule, 10-12% of the profitability of an enterprise or firm, then commercial activities provide 20-30%, and often higher.

The scope of activity of financial (or financial-credit) entrepreneurship is circulation, exchange of values. Financial activities penetrates both industrial and commercial, but it can also be independent: banking, insurance, etc. A financial transaction does not imply such a high rate of return as previous types of business activity: this value can be 5-10%.

Participants in the money, currency and securities markets are commercial banks, stock exchanges, financial institutions, enterprises, organizations and individuals - entrepreneurs. The financial market is a market for short-, medium- and long-term loans, investments, deposits, securities; it includes the capital market (medium- and long-term loans, securities) and the money market (short-term loans, securities, etc.) .

Financial entrepreneurship can also be considered a type of commercial entrepreneurship, the object of purchase and sale of which is money, currency, and securities (stocks, bonds, bills, vouchers). There is a sale of some money for others in direct or indirect form. The technology of a financial entrepreneurial transaction is similar to the technology of a commercial transaction, with the only difference being that the goods are financial assets. An entrepreneur in this type of business begins with an analysis of monetary financial markets and marketing activities.

The following forms of financial entrepreneurship are distinguished:

• issue of securities (the entrepreneur sells his own shares, bonds, credit notes, commercial securities under certain conditions and obligations as a “financial product”);
• the purchase of securities by the entrepreneur himself for a certain amount, and then selling them to another buyer for a larger amount;
• active transaction - placement of one’s assets (fixed and unlimited; transfer of securities to one or another company for storage, money to a current account);
• “commodity versus futures” transaction - a futures contract is transferred by the buyer to the seller simultaneously with the transfer of title to the actual product from the seller to the buyer;
• arbitrage transaction - simultaneous purchase and sale of the same or similar securities to make a profit due to the difference in rates in exchange centers with a relatively low degree of risk;
• banknote transaction - cash sale cash for non-cash payments for a certain commission fee;
• other types of transactions: exchange, exchange closing, exchange cash, exchange contact, exchange with credit.

Financial entrepreneurship presupposes the availability of reliable information and the provision of computer and organizational equipment. When conducting financial and credit transactions, the entrepreneur lends his money, currency, and securities to the consumer, and after a certain time receives a larger amount by a certain percentage.

IN recent years Such a promising form as advisory (consulting) entrepreneurship is increasingly developing in Russia. It has many directions (see Fig. 1.1). Comparing the level of its development in our country and in other developed countries, we can conclude that consulting will develop rapidly in the coming years.

As defined by the European Federation of Economic and Management Consultants Associations, consulting consists of providing independent advice and assistance on management issues, including identifying and assessing problems and/or opportunities, recommending appropriate measures and assisting in their implementation.

Small and medium-sized enterprises, due to their disabilities rarely seek the services of consultants. Basically, they need advice from auditors, marketers and advice in the field of tax savings. Issues of enterprise development strategy and optimization of its organizational management structure are of more interest to large industrial and commercial enterprises.

What, in your opinion, is holding back the development of consulting entrepreneurship in Russia?

Types of business by number of owners

Depending on the number of owners, entrepreneurial activity can be individual or collective. In individual entrepreneurship, the property belongs to one person to an individual. Collective property belongs simultaneously to several subjects with the definition of the shares of each of them (common ownership) or without the definition of shares (joint ownership). Possession, use and disposal of collectively owned property is carried out by agreement of all owners.

What are the advantages and disadvantages of individual and collective ownership?

Organizational-legal and organizational-economic forms of entrepreneurship

Forms of entrepreneurship, in turn, can be divided into organizational-legal and organizational-economic. Among the organizational and legal forms are partnerships, societies, cooperatives, the features of which were discussed above.

What organizational and legal forms of entrepreneurial activity are most widespread in Russia and why?

The main organizational and economic forms of entrepreneurship include: concerns, associations, consortia, syndicates, cartels, financial and industrial groups.

The concern is a diversified joint stock company, which controls enterprises through a participation system. The concern acquires a controlling stake various companies, often located in other countries. Such companies are subsidiaries of the concern.

Association is a form of voluntary association of economically independent enterprises and organizations that can simultaneously be part of other entities. The association, as a rule, includes enterprises and organizations of the same specialization, located in a certain territory. The main goal of creating associations is to jointly solve scientific, technical, industrial, economic, social and other problems.

A consortium is an association of entrepreneurs for the purpose of jointly carrying out a financial transaction (for example, making significant investments in a large industrial project). Such an association has the opportunity to invest in a large-scale project, while the risk arising from large investments is significantly reduced, since responsibility is distributed among many participants. In the context of the scientific and technological revolution, consortia emerge in new industries or at the intersection of various industries and provide for joint scientific research.

Syndicate is the association of sales of products by entrepreneurs of the same industry in order to eliminate unnecessary competition between them.

A cartel is an agreement between enterprises of the same industry on prices for products, services, division of sales markets, shares in total production, etc.

Financial-industrial groups (FIGs) serve as a new organizational and economic form of entrepreneurship. They represent a combination of industrial, banking, insurance and trading capital, as well as the intellectual potential of enterprises and organizations.

What organizational and economic forms of entrepreneurial activity are most widespread in Russia and why?

Do entrepreneurs form a consortium voluntarily or forcefully? Why?

For what purpose are associations formed?

Why is the formation and activity of consortia, syndicates and cartels strictly regulated by antimonopoly legislation?

The entire variety of entrepreneurial activities can be classified according to different criteria: by type (purpose), forms of ownership, number of owners, organizational-legal and organizational-economic forms, degree of use of hired labor, etc.

By mind (purpose) entrepreneurial activity can be production, commercial, financial, advisory, etc. All these types can function separately or together (Fig. 4.1).

By forms owned enterprises can be private, state, municipal, and also owned public associations(organizations). At the same time, the state cannot establish any kind of restrictions or advantages depending on the form of ownership.

By number of owners entrepreneurial activity can be individual and collective. In a sole proprietorship, property belongs to one individual. Collective entrepreneurship corresponds to property that belongs simultaneously to several entities with the definition of the shares of each of them (shared ownership) or without the definition of shares (joint ownership). Possession, use and disposal of collectively owned property is carried out by agreement of all owners.

Among organizational and legal Forms of entrepreneurship include partnerships, societies, and cooperatives. The main organizational and economic forms include concerns, associations, consortia, syndicates, cartels, financial and industrial groups (FIGs), holdings.

Rice. 4.1. Types of business activities

Manufacturing Entrepreneurship and Factors of Production

Manufacturing entrepreneurship can be called the leading type of entrepreneurship. Here the production of products, goods, works is carried out, services are provided, and certain spiritual values ​​are created. In the context of the transition to the market, this area of ​​activity has undergone the greatest negative impact, as a result of which economic ties fell apart, material and technical support was disrupted, product sales fell, and the financial situation of enterprises sharply deteriorated. Therefore, the development of manufacturing entrepreneurship will receive the greatest attention in the coming years.

Production entrepreneurship (see Fig. 4.1) includes innovative, scientific and technical activities, the direct production of goods and services, their industrial consumption, as well as information activities in these areas. Any entrepreneur who intends to engage in production activities must first of all determine what specific goods he will produce and what types of services he will provide. The entrepreneur then begins marketing activities. To fulfill the need for a product, he comes into contact with potential consumers, buyers of goods, with wholesale or wholesale-retail trade organizations. The formal conclusion of negotiations can be a contract concluded between the entrepreneur and future buyers of the goods. Such a contract allows you to minimize business risk. Otherwise, the entrepreneur begins production activities to produce goods, having only a verbal agreement.

Under the current conditions market relations in the West, an oral agreement, as a rule, serves as a reliable guarantee and, if necessary, can subsequently be formalized in the form of a contact or transaction. The situation in Russia is much more complicated. In conditions of just emerging market relations, the reliability of an oral agreement is very low, and the risk is significantly high.

The next stage of production entrepreneurship is the acquisition or rental (hiring) of factors of production.

TO factors of production include production assets, labor and information. Production assets, in turn, are divided into fixed and circulating assets.

TO fixed production assets (tools of labor) include: buildings and structures; transfer devices; power machines and equipment; working machines and equipment; measuring and control instruments and devices; laboratory equipment; computer technology; vehicles; tools and accessories; production equipment, other fixed assets. As part of the fixed production assets, buildings include the buildings of production workshops, plant management, laboratories, etc.

Working production assets (objects of labor) are: raw materials; basic and auxiliary materials; fuel and energy resources; containers and packaging materials; low-value and wear-out tools and production equipment; spare parts for repairs. This also includes purchased components and semi-finished products, work in progress and self-made semi-finished products, deferred expenses.

Labor force the entrepreneur hires through advertisements, through labor exchanges, employment agencies, and finds potential employees with the help of friends and acquaintances. When selecting personnel, one should take into account the candidate’s education for a particular job, the level of his professional skills, previous work experience, and personal qualities.

Carrying out a business transaction involves monetary costs. The total need for money (D p) for conducting production and entrepreneurial activities can be calculated using the formula

where D r - funds necessary to pay employees;

D m - cash payment for the cost of purchased raw materials, materials, semi-finished products, components, fuel, energy;

D s - cash expenses associated with the acquisition and use of means of labor (fixed production assets) - buildings, structures, transmission devices, machines, equipment, computer technology, tools, vehicles etc.;

D and - monetary payment for the information purchased by the entrepreneur;

D v - payment for services third party organizations and persons (construction work, transport services etc.).

To start production activities, an entrepreneur must have the necessary starting capital. If there is no such capital, then he turns to a commercial bank or another owner of free funds to obtain a loan. You can also choose another path - to obtain factors of production (premises, equipment, raw materials, materials, information, etc.) on credit. However, in any case, the entrepreneur will have to return to the lender the amount of money received on credit or equal to the cost of the factors of production taken on credit plus interest for using the loan.

Cash subsidies to an entrepreneur, especially a beginner, as a rule, can and should be provided on preferential terms government agencies. However, in practice, small businesses are not allocated even the funds allocated in the country’s budget for these purposes.

Indirect participants in industrial entrepreneurial activity are federal and municipal financial authorities, tax office. They perform a purely fiscal function, withdrawing taxes, obligatory payments, deductions, fines, duties, etc. from the entrepreneur to the federal and local budgets.

The result of the entrepreneur’s production activity is the sale of products (works, services) to the consumer and the proceeds of a certain amount of money. The difference between cash revenue and production costs is the enterprise's profit.

There are gross (balance sheet) and residual (net) profit of the entrepreneur. Gross profit is the amount of money that remains with the entrepreneur after he has paid all the costs of production and sales of products, but before paying taxes. Residual (net) profit determined by subtracting taxes, deductions, various payments, fines, duties, etc. from gross profit. and represents the final result of the activity of the entrepreneur-manufacturer.

General financial assessment the activity of such an entrepreneur is determined by the indicator profitability , calculated as the ratio of residual profit to total production costs. So, if the total amount of total production costs was 4.0 million, and the net profit was 0.6 million rubles, then the profitability will be equal to 15% (0.6: 4.0 = 100). For Western entrepreneurs, such profitability would be considered high, for domestic ones - minimal. Obviously, in in this case The scale of production also matters.

A business plan will give the most complete idea of ​​the effectiveness of a specific production entrepreneurial project.

Currently exists huge amount types and forms of activity that any potential entrepreneur can begin to engage in. However, at first, choosing a form of entrepreneurial activity may cause some difficulties, because the classification is made according to different principles: depending on the form of ownership, on the number of founders and on many other indicators.

Therefore, in order to simplify the choice for future entrepreneurs, all types of entrepreneurial activity, depending on the target orientation and content, are usually combined into several main groups.
Main types of business activity or group:

1. Commercial (trading) type of activity. This form of entrepreneurship involves work in the sphere of circulation, that is, there is a certain exchange or sale of products, services or goods between the seller (entrepreneur) and his buyers (consumers). In this case, a businessman takes on the role of a merchant who offers his clients certain goods or services in exchange for money or other goods (services). Online commerce is now gaining momentum in Russia.

2. Entrepreneurship in the field of production. The main principle of this type of activity is production (manufacturing) various types material goods (products or goods) or the provision of a number of services to the population. Thus, a businessman independently engages in production with the aim of subsequently selling the produced goods to consumers, other organizations or buyers.

3. Financial entrepreneurship is considered to be one of the most complex types of entrepreneurial activity. This business directly related to money and loans. Objects for sale and purchase are always currency, national money, bonds, shares and other securities that can be sold by an entrepreneur or provided by him on credit to another party - an interested party, that is, the buyer. The main goal of an entrepreneur is to buy an asset (currency or securities) cheaper, and then resell it at a higher price.

4. Also, entrepreneurship can be intermediary, that is, when a businessman is not engaged in independent production or sale of goods, he is only an intermediary in the process of commodity-financial relations. Simply put, a businessman simply represents all the interests of the buyer or manufacturer, but he himself is not one. The main principle is that the entrepreneur is able to unite all parties interested in the successful outcome of the transaction.

5. The insurance type of business activity implies that the businessman, in strict accordance with current legislation and on the basis of a written agreement, undertakes to pay compensation to the insured person at the time of occurrence insured event. That is, a businessman who deals with insurance receives from his client a set amount of the insurance premium, and compensation is paid to the insured person only if the circumstances specified in the contract occur.

Why do you need a UTII business activity code?

Each entrepreneur, carrying out his activities, is subject to mandatory taxation. However, these questions, especially among novice entrepreneurs, can only cause misunderstanding.

In simple terms - UTII (decoding - Single Tax on Temporary Income) represents a special taxation of certain forms of entrepreneurial activity (and not the entrepreneurs themselves!). All types of activities that are included in UTII can be determined by a special UTII classification code.

This code is necessary in order to correctly distinguish all existing forms of economic activity carried out by entrepreneurs, as well as so that tax authorities can clearly keep records of numerous entrepreneurs and the activities they carry out.
UTII can be used by those entrepreneurs who conduct their business in accordance with a certain list of activities that have their own personal code. Moreover, if a businessman is engaged in more than one type of activity that falls under the UTII code, he indicates several corresponding codes in the declaration.

There are twenty-one codes in total, each of which corresponds to a specific type of service. These codes are classified from 01 to 21, and each of them displays not only physical indicators, but also the basic amount of profitability.
Codes of the type of entrepreneurial activity UTII:

Why don’t UTII codes change with the bastards? Do the ones written here work or have others already introduced them?

Entrepreneurial activities are classified according to various criteria: by type or purpose of activity, forms of ownership, number of owners, organizational-legal and organizational-economic forms, degree of use of hired labor, etc.

By type or purpose Entrepreneurial activities are divided into production, commercial, financial, advisory, etc. (Fig. 1.1).

IN production business activity includes the production of goods and services, the creation of certain spiritual values.

Rice. 1.1. Types of business activities

Financial entrepreneurial activity includes circulation, exchange of value. Its peculiarity is that it penetrates into the production and commercial activities, although it can be independent, for example, banking, insurance, etc.

In foreign practice, as well as in Russian, paid consultation consulting business on management issues is called consulting. According to the European Federation of Economics and Management Consultants Association, management consulting consists of providing independent advice and assistance on management issues, including identifying and assessing problems and/or opportunities, recommending appropriate measures and assisting in their implementation. Consulting services can be very diverse: general management, administration, financial management, human resources management, marketing, production, etc.

By type of ownership The property of an enterprise can be private, state-owned, or owned by public associations.

By number of owners entrepreneurial activity can be individual and collective.

In number organizational and legal forms included partnership , societies, cooperatives, unitary state and municipal enterprises, private and individual enterprises.

To the main organizational and economic forms business activities include concerns, associations, consortia , trusts , syndicates , cartels , financial and industrial groups (FIGs).

1.3. Organizational and legal forms

Organizational and legal form of the enterprise- this is a complex of legal and legal, economic norms that determine the nature, conditions, methods of forming relations between the owners of the enterprise, as well as between the enterprise and other economic entities and government bodies external to it.

Legislation Russian Federation, in particular business law, allows for the existence of the following organizational and legal forms of enterprises:

 government;

 municipal;

 individual (family);

 private;

 general partnerships;

 partnerships of faith;

 societies with limited liability(OOO);

 additional liability companies (ALS);

 joint stock companies.

Enterprises can, on a contractual basis, voluntarily unite into concerns, consortiums, corporations, business associations, firms and other types of integrative forms.

There are differences between the enterprise itself as a subject of economic activity and its organizational and legal form. For example, in one enterprise, different companies can be united as its participants, and vice versa, several independent enterprises can be united within the framework of one organizational and legal form.

An enterprise may not have the status of a legal entity, that is, it is not an independent subject of law, separate from its owner. As a result, in the event of an emergency (unpayable debts and bankruptcy), the owners of such an enterprise are liable not only with the property of the enterprise, but also with all personal property.

Enterprises that have the status of a legal entity have separate property and their liability does not extend to the personal property of the owners. It applies only to the property of the enterprise and all other assets with monetary value.

Another difference between different legal forms is that they lead to different degrees of separation of enterprises from their owners.

State enterprises in which the means of production are state-owned, or more precisely at the disposal of state bodies that carry out state planned orders, are considered.

Close to government and municipal enterprises, over which municipal authorities rule.

In a market economy, enterprises using collective forms of ownership of the means of production are represented by mixed public-private and collective-private enterprises.

The simplest form of enterprise is individual or family enterprise. Usually it represents the property of one person or the common shared property of family members. The source of formation of such an enterprise most often is one’s own property, the income of a citizen and his family, accumulated, inherited capital. Private enterprise assigned proper name indicating the legal form and surname of the owner.

Widespread in the 20th century. got this one legal form, like a partnership. Partnership is a commercial organization with capital divided into shares (contributions) of the participants of the partnership.

Partnerships can be created in the form of a general partnership and a limited partnership (limited partnership), and companies - a joint-stock company, a limited or additional liability company.

Business partnerships, as well as limited and additional liability companies, do not have the right to issue shares.

General partnership- is an association of several citizens and legal entities to conduct a joint business on the basis of an agreement concluded between them, i.e. a contractual form of cooperation. Investors of a general partnership bear full subsidiary liability with their property for the obligations of the partnership. It represents common shared ownership and belongs to all participants on a share basis.

The general partnership has trade name, under which it is entered in the register of owners. It has the right to enter into contractual relations with other entities of economic activity, assumes and fulfills certain obligations, and interacts, if necessary, with government bodies. Members of general partnerships are directly involved in the management of activities and property.

Partnership of Faith- is an association of several citizens and (or) legal entities on the basis of an agreement between them for the purpose of conducting joint economic activities. It is often called limited.

Fundamental difference limited partnership from full is that only a part of its members, called full members (complementaries), bears full joint liability for the obligations of the partnership with all their property. The other part, in the form of member-investors (limited partners), bears limited liability and is liable for obligations only with their share contribution to the company, hence the name - mixed, since in such a partnership two legal forms are combined.

A mixed partnership may be attractive as a union of two categories of persons. Some of them are financially poor, bearers of promising ideas, not afraid of responsibility and risk, ready to put their property on the line in the name of a promising idea. Others  rich, with free money , who are not attracted to entrepreneurial troubles, but are ready to invest money in a profitable business. The former become full members of a mixed society and put their ideas and abilities into practice, while the latter act as contributing members who subsidize the common cause.

Company with additional liability a company founded by one or several persons is recognized, the authorized capital of which is divided into shares of sizes determined by the constituent documents; The participants of such a company bear subsidiary liability for its obligations with their property in the same multiple of the value of their contributions, determined by the constituent documents of the company. In the event of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the remaining participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the constituent documents of the company.

The current state of the Russian economy is perhaps most consistent with the trend toward the widespread creation of enterprises in the form of LLCs. In accordance with the legislation of the Russian Federation, such companies are adequate to be closed joint-stock companies.

Limited Liability Company(closed joint stock company  CJSC)  is an association of citizens and legal entities for the purpose of carrying out joint economic activities through the initial formation of the authorized capital only at the expense of contributions (shares) of the founders, who form the company. A limited liability company is a legal entity, operates in accordance with the charter and regulations adopted by its participants, has its own name with the obligatory indication of its organizational and legal form.

If the founders - participants of the company include legal entities, they retain their independence and rights as legal entities.

The property of a limited liability company is the collective shared ownership of participants. Participation in the property of a given company and the amount of the share contribution can be certified by a certificate. The distribution of net profit among the company's participants is usually carried out in proportions corresponding to the participant's share in the authorized capital of the company.

An organizational and legal form close to an LLC in essence and meaning is a closed joint-stock company.

Joint Stock a company is recognized whose authorized capital is divided into a certain number of shares; The participants of the joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own.

Closed joint stock company A joint stock company is recognized whose shares are distributed only among its founders or other predetermined circle of persons. Such a company does not conduct an open subscription for the shares it issues. Shareholders of a closed joint stock company have a pre-emptive right to purchase shares sold by other shareholders of the company.

The number of participants in a closed joint-stock company must not exceed the number established Federal law dated December 26, 1995 No. 208-FZ “On Joint Stock Companies” (as amended on June 13, 1996, May 24, 1999, August 7, 2001). Otherwise, it is subject to transformation into an open joint-stock company (OJSC), and upon expiration of this period - liquidation through court proceedings, unless the number of participants decreases to the limit established by law.

A joint stock company, the participants of which can alienate shares belonging to them without the consent of other shareholders, is recognized open joint stock company.

The main, structure-forming feature of such a company is that its property is formed through the open, free sale of shares. The shareholders of the OJSC, who are its founders, in exchange for their contribution to the authorized capital of the company are issued, and other shareholders are sold at face value, securities - shares, indicating that their owner is one of the owners of the company.

Both large and medium-sized enterprises can exist in the form of OJSC. Creating a joint stock company usually involves attracting a significant number of participants.

An open joint stock company can be created through the transformation of an LLC; for this it is necessary to “open” a closed company.

By analogy with a closed joint-stock company, the shareholders of an open joint-stock company are liable for its obligations, bear possible losses, and risk only within the nominal value of the owned block of shares, i.e., there is limited liability of the members of the joint-stock company.

A joint stock company is the only full owner of the property complex belonging to it, i.e. material, informational, and intellectual values.

Shareholders are only owners securities , which give them the right to receive a certain share of the company’s income in the form of interest, called dividends. In the event of termination of the company's activities, they also have the right to count on a liquidation quota, i.e., part of the cost of the property being sold.

Thus, the objects of property rights of shareholders and JSC do not coincide. A shareholder has the right to dispose only of his share as a security. Property is managed only by society represented by its representative governing bodies.

A shareholder is able to influence the use of the company's property complex and its activities as a whole by participating in management. This right is exercised primarily due to the fact that an ordinary (non-preferred) share provides the opportunity to vote for certain decisions and elect a board at shareholder meetings. In this case, the principle of “one share  one vote” is implemented. Consequently, it is possible to have a significant influence on the course of events in a joint-stock company only by having a solid block of shares, preferably a controlling one.

The composition of the members of an OJSC may change due to the free sale and purchase of shares. At the same time, the transfer by participants (founders) of their share of joint stock property to participants of the same company or third parties is carried out with the consent of the remaining participants.

Cooperatives do not represent any special organizational and legal form of enterprise that is fundamentally different from those mentioned earlier. In their essence and existing organizational and legal basis, they are closest to limited liability companies.

Production cooperative (artel) recognizes a voluntary association of citizens on the basis of membership for joint production and other economic activities (production, processing, marketing of industrial, agricultural or other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association of its members (participants) of property shares. The constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization.

Members of a production cooperative bear subsidiary liability for its obligations in the amount and in the manner provided for by Federal Law No. 41-FZ of May 8, 1996 “On Production Cooperatives” (as amended on May 14, 2001) and the charter of the cooperative. Cooperatives were widespread in the early 1990s; now they also exist, but due to the fact that members of cooperatives bear full responsibility with their property for the obligations of the cooperative, they are used to a limited extent when creating forms of ownership.

The corporate name of a cooperative must contain its name and the words “production cooperative” or “artel”.

In foreign practice, cooperatives are mainly engaged in providing assistance and assistance to members of society.

Entrepreneurial activities are diverse, and therefore can be classified according to various criteria:

1. forms of ownership;

2. type of activity;

3. signs of legality;

4. coverage of the territory;

5. scale of activity;

6. level of profitability;

7. use of innovations;

8. number of participants;

9. forms of responsibility, etc.

According to the form of ownership, enterprises can be private, state, municipal, and also owned by public associations. In turn, private property can be divided into individual, collective, shared and joint, and state property - into federal and property of the constituent entities of the Russian Federation.

By type of activity, entrepreneurship is divided into production, commercial, financial, intermediary, insurance and consulting.

Based on the characteristics of legality, legal, illegal, shadow and false entrepreneurship are distinguished. Illegal entrepreneurship is a business activity that is carried out either without registration or without a special license (if required), or in violation of the conditions of registration and licensing. False entrepreneurship is the creation of a commercial organization without the intention of carrying out entrepreneurial or banking activities, but with the goals of obtaining loans, exemption from taxes, obtaining other property benefits or covering up prohibited activities. Shadow entrepreneurship is a latent (hidden) form of economic activity that is outside state control and accounting. Any business that results in concealment of income or tax evasion can be considered shadow.

Based on the area covered, entrepreneurship is divided into local, regional, national, international and global.

Based on the scale of activity, entrepreneurship is divided into small, medium and large.

According to the level of profitability and pace of development, entrepreneurial organizations can be fast and slow growing; high-profit and low-profit; carrying out low-risk and very risky operations.

Based on the use of innovation in the process of activity, entrepreneurial activity is divided into creative-exploratory and productive.

Depending on the number of participants (founders) of their own business, entrepreneurship is divided into individual and collective.

Based on the forms of responsibility of participants (founders) of business organizations for the results of their activities, organizations with full joint and subsidiary liability are distinguished.

Types of business activities

Depending on the content of entrepreneurial activity and its connection with the main stages of the reproduction process, they distinguish different types entrepreneurship: manufacturing, commercial, financial, intermediary, insurance, consulting. All these types of entrepreneurial activities are independent and complement each other, that is, one type of activity can be contained in another.

1. Manufacturing entrepreneurship.

Industrial entrepreneurship includes activities that involve the production of products, goods, the provision of services and work, the collection, processing and provision of information, the creation of certain spiritual values, with the aim of their subsequent sale to consumers. The production function is the main one in this type of entrepreneurship.

Production and entrepreneurial activity can be traditional or innovative in nature. This means that an entrepreneur can produce and sell traditional or innovative goods and services. At the same time, any entrepreneurial activity is innovative in nature, which means that the production of traditional goods and services involves the use of new production technologies, new ways of organizing activities, and new methods of selling goods.

The starting element of industrial entrepreneurship is the choice of the main area of ​​activity, which is determined by the personal preferences of the entrepreneur and the availability of the necessary financial resources. Choosing an area of ​​activity involves studying the demand for the product or service being produced, its magnitude and trends, analyzing the possible price of the product, production costs and expected sales volumes.

The end result of production and entrepreneurial activity is the production of a product and its sale. Implementation is carried out personally or with the help of intermediaries. The entrepreneur must conclude a deal for the supply of the product before production begins. This is a necessary measure to reduce the risk of bankruptcy. Activities for the sale of products are the final stage of industrial entrepreneurship.

Manufacturing entrepreneurship is the defining type of entrepreneurial activity, since it is in this area that the production of consumer goods and industrial and technical products is carried out. At the same time, this type of entrepreneurship does not bring high profits as quickly as other types of entrepreneurial activity, and therefore needs effective state support. It can take the form of various entrepreneurship support programs, tax benefits, providing guarantees and subsidies.

Some entrepreneurs engaged in the production of goods or provision of services seek to make a profit in short terms, which often leads to a decrease in quality or falsification of goods, the use of dangerous production technologies, and pollution environment. Therefore, industrial entrepreneurship needs not only state support, but also state regulation, which is expressed in the form of licensing of activities, standardization, restrictions or a complete ban on engaging in certain types of production activities, etc.

In Russia, this type of entrepreneurship is the most risky, since our country does not provide conditions for its development. Also, industrial entrepreneurship is hampered by the inaccessibility of some resources, the lack of internal incentives and the low level of qualifications of novice businessmen, fear of difficulties, and the presence of more accessible and easy sources of income.

2. Commercial entrepreneurship.

The basis of this type of entrepreneurial activity is commodity-money relations and trade and exchange transactions involving the resale of goods and services. Thus, the entrepreneur acts as a merchant, a trader, selling goods to the consumer that were previously purchased from other persons, and his income is determined by the difference between the selling price and the purchase price of the goods, therefore this type of activity does not need to be provided with the production resources necessary for the production of products.

The initial element of commercial entrepreneurship is the choice of the purchased product and sales markets. It is necessary to take into account that the demand for the purchased product must be sufficient, and the selling price must be significantly higher than the purchase price. Entrepreneurial activity commercial type characterized by direct economic ties with specific consumers of goods and services, and therefore this type of activity is mobile and quickly adapts to changing consumer interests. Also, the advantages of commercial entrepreneurship include the speed of organizing activities and high profitability.

But at the same time, this type of activity is associated with relatively high risk, especially when organizing trade in products for cultural, household and household purposes, as well as durable goods. A commercial entrepreneur takes on risks associated with changes in demand, purchasing prices and the needs of society, as well as risks associated with high dependence on market conditions, in particular on the level of development of production in the country.

3. Financial entrepreneurship.

Financial entrepreneurship is a type of commercial entrepreneurship, since its essence consists of financial relations and trade and exchange transactions in the financial resources market, consisting of the sale and resale of money, currency, shares, bonds, vouchers and other securities.

The subjects of the financial resources market are commercial banks, stock exchanges, enterprises, organizations and even individual citizens - entrepreneurs. Their activities are regulated by both general legislative acts and special laws and regulations of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation. In the stock market, entrepreneurial activity is carried out by professional participants, the state represented by the Ministry of Finance of the Russian Federation, constituent entities of the Russian Federation, municipalities And commercial organizations that issue securities.

An entrepreneur engaged in this type of business begins his activities by analyzing the financial market, searching for and attracting potential buyers, and establishing the source of goods. On initial stage of his activities, such a source can be the entrepreneur himself, if he has accumulated money, currency or securities in advance. In this type of activity, an entrepreneur can act both as a seller, selling goods for a certain fee, and as a moneylender, providing goods to the consumer at a certain percentage.

One of the types of financial entrepreneurship is the issue of securities, such as shares, bonds, credit notes, monetary obligations and bills. An entrepreneur sells and places issued securities under certain conditions as a “financial product”. This type of financial entrepreneurship is mainly carried out by banks and enterprises, but not by individual entrepreneurs.

The most common type of financial entrepreneurship is the purchase and resale of securities by an entrepreneur. Thus, an entrepreneur acts in the financial market as a dealer, and his income is determined by the spread.

The advantages of this type of entrepreneurship include high mobility of resources, flexibility, and the ability to quickly accumulate resources; the disadvantages are significant dependence on the state national economy, government financial policy, and international financial markets, as well as the need for large initial capital and low profitability.

4. Insurance business.

The insurance business consists of the fact that an entrepreneur (insurer) guarantees the insured, for a fee, compensation for possible damage to property, valuables, and health as a result of an unforeseen adverse event. The entrepreneur receives an insurance premium, which is returned only under certain circumstances - upon the occurrence of an insured event. Since the probability of an insured event occurring is low, the remaining portion of the contributions forms the income of the entrepreneur.

Directly related to the insurance business are such forms as property insurance, personal life and health insurance, as well as risk and liability insurance. Social insurance is not directly related to entrepreneurship. Entrepreneurship is associated only with voluntary forms of insurance, when services in the form of insurance protection are sold.

Insurance business in Russia is not as developed as in the West. More than 90% of all possible risks in Russia do not have insurance coverage at all. This type of entrepreneurship is characterized by a high degree of dependence on the state of the national economy, a lack of highly qualified personnel, poorly developed legislative framework in the field of insurance.

5. Intermediary entrepreneurship.

Intermediary entrepreneurship is characterized by the fact that the entrepreneur does not produce or sell goods, but acts as an intermediary between the seller and the buyer, facilitating the transaction.

Intermediaries are individuals or legal entities representing the interests of the seller or buyer, or acting on their behalf, but are not themselves such.

Intermediation increases the level of efficiency of the manufacturer, since it makes it possible to concentrate its activity only on the production itself, transferring to the intermediary the functions of selling the goods to the consumer. In addition, the inclusion of an intermediary in the relationship between producer and consumer significantly reduces the capital turnover period, and therefore increases the profitability of production.

Intermediary business activity is largely risky, therefore the intermediary organization sets the price level in the contract, taking into account the degree of risk when carrying out intermediary operations.

6. Consulting business.

Consulting business (consulting) is the provision of services to clients to provide them with the necessary information, accept economically feasible management decisions, consulting on a variety of economic and financial matters, problems of investment, services related to attracting foreign capital, auditing, investing in the most profitable securities.

Consulting services can also be provided in the form of oral one-time advice. However, most often they are provided in the form of consulting projects, which include the following main stages:

* identifying problems (diagnosis);

* development of solutions, projects;

* implementation of decisions, projects.

The final stage, depending on the scope of the project, can take from several days to several months. Sometimes contacts with clients can last for many years.

IN last decade consulting business in Russia is developing rapidly, but the level of use of consulting services in our country is much lower than in the West.

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