Classification of an enterprise by type of economic activity. The structure of the enterprise by type of economic activity. Determination of the main activity of the Organization by type of economic activity

Commercial organizations.

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

* share prevails business companies(more than 50%);

* the development of economic societies tends to grow. The network of LLCs is expanding most intensively; the form of JSC is the most preferable for the development of large business;

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

Non-profit organizations.

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

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

Non-profit organizations can be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous not commercial organizations, social, charitable and other foundations, associations and unions, as well as in other forms stipulated by federal laws (Art. 2 of the Federal Law of 12.01.96 No. 7-FZ (as revised from 21.03.2002 No. 31-FZ).

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

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

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

Foundations are non-profit organizations with no membership; are created on the basis of voluntary and property contributions from legal entities or individual citizens; pursue socially useful goals. The property transferred to the foundations by the founders is the property of the foundation. The founders are not responsible for the obligations of the foundation. Foundations are allowed to create business companies or participate in them. The foundation is obliged to publish a report on the use of the property annually. Examples include the Cultural Foundation, the Solzhenitsyn Foundation, the Gorbachev Foundation, etc.

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

Purpose of creation: meeting the material and other needs of the partners in the partnership. The property transferred to a non-profit partnership is the property of that partnership. Members are not responsible for his obligations.

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

Example: Society of the Blind.

Institutions are non-profit organizations created by the owner (state or municipal structures) to carry out managerial, socio-cultural and other functions. The institution is responsible for its obligations at its disposal in cash; fully or partially financed by the owner. The property of the institution is assigned to it on the basis of the right of operational

management.

Examples: ministries, universities, public schools, departments.

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

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

Examples: private schools, notary offices, private clinics.

Associations of legal entities - associations and unions created for the purposes of: a) coordination entrepreneurial activity commercial organizations; b) protection of common property interests of commercial organizations; c) coordination of protection of interests.

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

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

Sources of formation of property of non-profit organizations:

* receipts from founders (legal entities and individuals);

* voluntary and property contributions and donations;

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

* dividends received on shares, bonds and other securities;

income received from the property of non-profit organizations

(rental);

* membership fee;

* State contributions.

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

1) state non-profit organizations;

2) non-governmental non-profit organizations.

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

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

Secondary (additional) activity is any other (not defined as the main) activity for the production of goods and services. The products of the main and secondary activities, as a rule, are intended for sale in the market.

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

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

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

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

At the class level At the subclass level

At the group level

At the subgroup level

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

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

Rice. 1.1.

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

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

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

In accordance with the Methodological Guidelines of Rosstat, OVD is determined for each organization and individual entrepreneur, in some cases separate subdivisions enterprises can have a main type of activity that is different from the internal affairs department of a legal entity.

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

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

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

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

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

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

for commercial organizations, the turnover of goods or services rendered;

for trading activities- gross profit (trade margin);

for non-profit organizations, the average number of employees; tions

for individual businesses - proceeds from the sale of goods, products, employers of works and services.

To determine the ATS it is necessary:

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

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

Here are examples of defining the main activity based on OKVED2.

Example 1.1

Determination of ATS for a specialized enterprise (Table 1.5)

Table 1.5

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

Example 1.2

Determination of ATS for a diversified enterprise by the "top-down" method (Table 1.6-1.9)

Table 1.6

The structure of the turnover of the enterprise by type of economic activity

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

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

Table 1.7

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

Section C structure by class

Table 1.8

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

Main class structure by subclasses

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

Methodical instructions to determine the main type of economic activity of economic entities on the basis of the All-Russian Classifier of Types of Economic Activity (OKVED2) for the formation of consolidated official statistical information, approved. By order of Rosstat dated December 21, 2014 No. 742.

This section includes:

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

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

Manufactured products may be ready for consumption or may be a semi-finished product for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste recycling for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers, household devices is listed in grouping 95 (repair of computers, personal items and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail and auto repair Vehicle and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in grouping 33.20

NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves the recycling of materials to produce new products. This is usually perfect. new products... However, defining what constitutes a new product can be somewhat subjective.

Processing includes the following activities involved in production and defined in this classifier:

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

Milk pasteurization and bottling, see 10.51;

Leather dressing, see 15.11;

Sawmilling and planing of wood; wood impregnation, see 16.10

Printing and related activities, see 18.1;

Retreading tires, see 22.11;

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

Electroplating, metallization and heat treatment of metal, see 25.61

Mechanical equipment for repairs or bulkheads (e.g. motor vehicles), see 29.10

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

They include:

Logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);

Modification of agricultural products classified in section A;

Preparation food products for immediate indoor consumption, classified in division 56 (activities of undertakings Catering and bars);

Beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES);

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

Activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting solid waste;

Mixing paints according to the customer's order;

Metal cutting on customer's request;

Explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)

Company (Company) is an independent economic entity that has the right of a legal entity, created in accordance with the procedure established by law, for the production of various products, the performance of work and the provision of services to meet the demand presented by society and make a profit.

The concept of production in the economy means different kinds activities that generate income, regardless of whether they occur in the field material production or in the service sector.

Any enterprise is a separate property business unit created to achieve various economic goals, i.e. it is a kind of economic unit that:

makes important decisions independently;
effectively uses the available factors of production for the production and sale of their products;
always strives to maximize income and solving other secondary tasks.

An enterprise is a commercial organization that aims to make a profit. With this property, the enterprise is fundamentally different from non-profit organizations (organizations that do not pursue the goal of making a profit). These mainly include charitable and other foundations, public associations, associations, religious organizations, etc.

Each enterprise in market economy must adhere to several principles:

profitability(achieving planned results at minimum costs or ensuring maximum results at a certain amount of costs);
financial stability(the company is at any time in a position to make the necessary payments and payments);
Receiving a profit(production and further sale in terms of quantity and quality must always be organized in such a way as to ensure profitability and profit).

The table below shows the official statistics on the number of enterprises in the Russian Federation in 2011.

Table 1. The number of organizations (legal entities) and their territorially separate subdivisions in the Russian Federation in 2011 in the context of types of economic activities (excluding small businesses, budgetary organizations, banks, insurance and other financial and credit organizations)

Kind of activity	Number of organizations (legal entities)	Number of territorially separate subdivisions
Total by organization	90745	158860
Of them with the main activity
Agriculture, hunting and forestry	8029	9816
Fishing, fish farming	275	305
Mining	1585	3131
Extraction of fuel and energy resources	829	2133
Extraction of minerals, except for fuel and energy	693	998
Manufacturing industries	16603	23821
Food production, including beverages and tobacco	3314	5147
Textile and clothing industry	740	902
Manufacture of leather, leather goods and footwear	153	173
Wood processing and production of wood products	647	768
Pulp and paper production; publishing and printing activities	2234	2528
Production of coke and petroleum products	117	192
Chemical production	731	1156
Manufacture of rubber and plastic products	689	886
Manufacture of other non-metallic mineral products	1480	1775
Metallurgical production and production of finished metal products	1430	1844
Production of machinery and equipment (excluding production of weapons and ammunition)	1611	2338
Manufacture of electrical equipment, electronic optical equipment	1682	2447
Manufacturing of vehicles and equipment	901	1555
Other production	696	1775
Production and distribution of electricity, gas and water	6122	11872
Construction	5989	9785
	15926	43224
Hotels and restaurants	1997	2968
Transport and communication	6035	15296
	16981	24528
Public administration and providing military security; social insurance	61	101
Education	4002	5088
Healthcare and provision social services	1327	1724
Provision of other communal, social and personal services	5812	7200

The enterprise is considered to be organized and acquires the status of a legal entity from the moment of its state registration and entry into the Unified State Register of Legal Entities. In accordance with the Federal Law of August 8, 2001 "On State Registration of Legal Entities", when performing state registration of a newly created legal entity, the following documents are submitted to the registering authority: an application for state registration signed by the applicant in the form approved by the Government of the Russian Federation; the decision to create a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation; constituent documents; document confirming the payment of the state fee.

All these documents indicate the goals and subject of the enterprise. This is necessary for the implementation of effective control over the observance of all norms of law; obtaining the necessary information about economic activity enterprises to regulate the economy as a whole; to provide the necessary information about legal entities to all participants in the economic circuit.

Types of enterprises

Enterprises differ in terms of conditions, nature of operation and goals. For a deeper and more effective study of entrepreneurial activity, all enterprises are mainly classified according to the type and nature of economic activity, type of ownership, ownership of capital, legal status and other characteristics (Table 2).

Table 2. Types of enterprises

By industry and type of economic activity	Manufacturing - construction - trading - research and production, etc.
By ownership	State - municipal - private - mixed
By the nature of the legal regime of property	Individual - collective - with common share ownership - with common joint property
By capacity of production potential (size of the enterprise)	Small - medium - large
By prevailing production factor	Labor intensive - capital intensive - material-intensive
By ownership and control of capital	National - foreign - mixed
Depending on the limits of liability	With full responsibility - with limited liability
By organizational and legal form of entrepreneurial activity	Full partnership - limited partnership - limited liability company - additional liability company - joint-stock company - production cooperative - unitary enterprise
By type of manufactured products	Enterprises for the production of goods - service providers

Classification by type and nature of activity

The most important difference between enterprises from each other is their belonging to a certain branch of the state economy - industry, construction, transport, agriculture, trade, finance, supply and sales, culture, science and education, health care, etc.

The classification of enterprises by industry is carried out according to the purpose of the products, the generality of the raw materials used, the nature of the technical base and technological process, the professional composition of the personnel, etc. For example, industrial enterprises are mainly engaged in the production of goods (usually such enterprises include those in which more than 50% of the total turnover falls on the production of industrial products).

Trade enterprises are mainly engaged in transactions for the sale and purchase of all kinds of goods. All of them can or be included in the distribution system of large industrial enterprises, or operate independently, both legally and economically, from other firms and conduct trade and intermediary operations in the market.

Transport and forwarding enterprises carry out operations for the delivery of goods to the consumer, carrying out orders from other industrial, trade and other firms.

Classification by enterprise size

The most important characteristic enterprise is its size, which is determined primarily by the total number of all (employed) workers. Basically, on this basis, all enterprises are subdivided as follows: small - up to 50 employees; medium - from 50 to 500 (sometimes up to 300); large - over 500, as well as especially large - over 1000 employed. Establishing the size of an enterprise by the number of employees can also be supplemented by other characteristics - sales, profits, assets, etc.

The size of any enterprise is closely related to its affiliation to a particular industry. For example, enterprises of mechanical engineering and ferrous metallurgy are usually large and especially large enterprises... In the food, light and oil refining industries, mainly medium-sized enterprises operate.

Today Russian economy characterized by an increase in the share of small and medium-sized private entrepreneurship.

In general, the development of small business in the economy has many important advantages:

growth in the number of owners, i.e. the formation of a middle class - an important guarantor of political stability in society;
increase in the number of economically active population of the country, due to which incomes of citizens increase and disparities in the welfare of different social groups of society are smoothed out;
selection of the most energetic and capable individuals for whom small business is perceived as a primary school of self-realization;
creation of new jobs with relatively low capital costs especially in the service sector;
employment of laid-off workers in the public sector, as well as representatives of the most socially vulnerable groups of the population;
elimination of all types of producer monopolies and the creation competitive environment ;
mobilization of financial, material and natural resources, which, in another case, would remain unclaimed, as well as their most effective use in the economy (for example, small business activates small savings of citizens who are not inclined to use the services of the banking sector, but are ready to invest their money in their own production).

Thus, it is rather difficult to overestimate the importance of small business development for our country.

The Federal Law "On State Support of Small Business in the Russian Federation" dated June 14, 1995 defined the concept of a small enterprise (MP). A small business entity is understood as a commercial organization, in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public organizations, religious organizations, charitable and other bodies does not exceed 25%, the share owned by one or several persons who are not small business entities does not exceed 25%.

As can be seen from this definition, a mandatory requirement for a SE is the ability of other legal entities to participate in the authorized capital of a SE. Another important condition for classifying an enterprise as a small one is the establishment of a maximum average number of employees in a firm: in industry, construction, and also in transport - 100; in the scientific and technical sphere and in agriculture - 60; v wholesale trade- 50; in retail trade and consumer services - 30; in other industries and in the implementation of other activities - 50 people.

At the beginning of 2013, more than 230 thousand small enterprises operated in Russia, with a total turnover of 6.8 trillion. rubles with an average number of employees over 6.3 million people. (table 3).

Table 3. Key performance indicators of small enterprises (excluding microenterprises) in January-June 2013

Industry	Number of enterprises, units	Average number of employees (excluding external part-time workers), people	Turnover of enterprises, thousand rubles
Manufacturing industries	33963	1129086	757460108
Construction	29734	868568	689289468
Wholesale and retail trade; repair of vehicles, motorcycles, household goods and personal items	70315	1537253	3958272516
Transport and communication	13667	371270	3958272516
Real estate operations, rental and service provision	48467	1325696	716193178
Total	234495	6337626	6880027955

* Official data of the Federal Statistics Service

It is necessary to support the development of small businesses with the help of an effective state policy in the field of small business, the provisions of which are set out in the Law of the Russian Federation "On State Support of Small Business in the Russian Federation".

The main directions of development are as follows:

formation of a clear infrastructure for support and development;
additional creation of preferential conditions for the unimpeded use by small businesses of state financial, material and technical and information resources, as well as scientific and technical developments and effective technologies;
providing the possibility of a simplified procedure for registration, licensing, certification of products, as well as the submission of state statistical and accounting reports;
comprehensive support foreign economic activity firms, including assistance in the development of trade, production, scientific and technical, information relations with foreign partners;
organization of training, retraining and advanced training of workers for a small enterprise.

The goals and directions of assistance to Russian small enterprises are presented in government programs calculated, which become the basis for the implementation of public policy.

Classification by forms of ownership

The basis legal status any enterprise is a form of ownership, which distinguishes between state, private, municipal, owned by public organizations and other enterprises (Table 4.).

According to official statistics, all enterprises of the Russian Federation in 2002 were distributed according to their forms of ownership in this way (as of January 1, 2002 :).

Table 4. Distribution of enterprises by ownership in the Russian Federation (for example, 2002)

Forms of ownership	Number of enterprises and organizations, thousand units	As a percentage of the total
Total enterprises (thousand units)	3593,8	100
Including by ownership
state	155,1	4,3
municipal	231,0	6,4
private	2725,9	75,8
property of public and religious organizations (associations)	236,8	6,6
other forms of ownership, including mixed Russian, foreign, joint Russian and foreign	245,1	6,8

The predominance of private property is characteristic of all countries with developed market economies.

Private enterprises can be independent independent companies or in the form various associations created both with the help of the participation system and with the help of agreements between the members of the association. An enterprise, depending on the form of association, can be independent and personally make decisions in economic matters and undoubtedly be responsible for all its obligations or be deprived of legal and economic independence, and in this case, the solution of economic issues will depend on the parent enterprise.

State-owned enterprises along with private ones, they act as contractors in the economic circuit. State-owned enterprises can be either purely state-owned or mixed.

All of them as a production unit are characterized by two important features:

The ownership and management of such an organization, in whole or in part, is in the hands of the state or state institutions and associations; they either own the capital of the firm and have absolute authority to dispose of it in any order, or they join private initiatives, but somehow influence and control their activities.
In its operation, the main goal of a state-owned enterprise is not only to search for maximum profit, but also to strive to ensure the common good, and this can keep financial inflow within certain intervals or even lead in some cases to losses, which, nevertheless, are justified.

State-owned industrial firms have a fairly strong position in the manufacturing industry different countries... In some countries, their specific gravity when manufacturing industrial products, it is determined in the range of 20-25%. A significant proportion of state-owned enterprises operate in the extractive industries.

Classification by organizational and legal forms

The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises as legal entities, and also defines the rights of citizens as individuals.

Citizens ( individuals) have the right to engage in entrepreneurial activity without compulsory formation of a legal entity as an individual entrepreneur (IE) from the moment of its state registration in this capacity, and also has the right to create legal entities alone or jointly with others. A citizen, in the case of engaging in entrepreneurial activity, is liable for his obligations with all the property that belongs to him. Business activities that are carried out without forming a legal entity are subject to the rules governing the activities of legal entities.

In the organization of entrepreneurial activity, a special place belongs to those enterprises that are organized by combining several entrepreneurs - economic partnerships and companies.

Business partnerships and companies- these are commercial organizations, the authorized (share) capital of which is divided into shares (contributions) of the founders (participants). Business partnerships and companies can include both individual entrepreneurs and legal entities (commercial enterprises). Depending on the type of association and the level of responsibility of the participants in the partnership or society for its obligations, associations of entrepreneurs are divided into associations of persons and associations of capitals.

Unions of persons are based on the personal participation of their members in the management of the organization's affairs. Members similar enterprise combine not only monetary or other funds, but also their own activities in the application of these funds. Any participant of this enterprise has the right to management and representation. Pooling of capital implies the addition of only capital, but not activity: the management and operational management of the company is carried out by specially created bodies. Any responsibility for all obligations of the pooling of capital is borne by the enterprise itself, and the participants are thus completely exempted from possible risk, which arises as a result of the economic activities of the firm.

Thus, business partnerships are associations of persons, and business companies are associations of capital.

From all of the above, several important differences are found in the legal status of partnerships and companies:

Any partnership, despite its own legal personality, is a contractual association. It acts on the basis articles of association rather than a charter, like many other legal formations;
Since a partnership is an association of persons who involve the joint implementation of entrepreneurial activities, all of its participants can only be individual entrepreneurs or commercial organizations, while this restriction does not apply to the possibility of participation in societies;
The participants in the partnership in all their circumstances bear full joint responsibility for all of its obligations. This responsibility can be assigned to them only on a limited range of grounds that are clearly provided for by the Civil Code of the Russian Federation (see Articles 56, 95, 105 and comments to them);
A person has the right to participate as a full partner in only one partnership;
A partnership cannot in any way be created by only one person, but for society such a possibility exists;
A prerequisite when creating and operating a company, its correct capitalization is. The law is pretty strict about folding authorized capital the company, changing the size, as well as maintaining the company's assets at a level not less than the authorized capital itself;
Partnerships do not have a system of bodies inherent in societies. All the affairs of the partnership are conducted personally by the participants, while in the society the management of affairs can be carried out by hired persons;
The firm name of a partnership must include the name (name) of at least one of its participants. In society, the name can be arbitrary;
The right to participate in a society is transferred more freely than in a partnership;
Any changes in the composition of the company's participants absolutely do not affect its existence, while the departure of a full partner, by general rule, leads to the termination of the partnership;
V legal regulation societies have a very high proportion of peremptory norms. Partnerships are regulated mainly by dispositive rules.

Business partnerships can be organized in the form of a full partnership and limited partnership (limited partnership), and business companies - in the form of a joint-stock company, a limited liability company and an additional liability company.

Complete this is recognized partnership where the participants (general partners), in accordance with the concluded agreement, are engaged in entrepreneurship on behalf of the partnership and bear full responsibility for all its obligations with the property belonging to them.

The main features of a general partnership are:

at its core - contract between all participants;
it is commercial organization;
in his activities implies personal participation all comrades;
cannot be organized with only one face and a person can be a member of only one full partnership;
entrepreneurial activity is carried out on behalf of the partnership- legal entity;
All participants bear responsibility for its obligations their property.

The constituent document of a full partnership is memorandum of association.

Decisions in a full partnership are made unanimously; it is assumed that each participant has one vote.

The profits and losses of the general partnership are distributed between all its participants according to the size of their shares in the contributed capital of the organization, unless otherwise provided by the existing constituent agreement.

Fellowship on Faith(limited partnership) is a partnership that, along with the participants, carries out entrepreneurial activities on behalf of the partnership and is responsible for all the obligations of the partnership with its property (general partners), and there is also one or several contributing participants (partners) who bear the risk associated with the activities of the partnership, within the limits of their contributions and do not take any part in the implementation of entrepreneurial activities by the partnership.

Limited liability company(LLC) is a company organized by one or more persons, in which the authorized capital is divided into shares of the sizes established by the constituent documents; all members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company only within the value of their contributions to the authorized capital.

The main legal documents that determine the position of LLC are the Civil Code of the Russian Federation and the federal law"On Limited Liability Companies" dated February 8, 1998 No.

LLC differs from other forms of enterprises nearby characteristic features:

By the composition of participants:

members of the society can be citizens and legal entities;
state bodies and bodies local government does not have the right to act as members of companies;
LLC can be established by one person;
society cannot have as sole participant another business entity, consisting of one person;
the number of LLC members should not be more than 50.

By the property of the company:

the authorized capital of the company consists of the nominal value of the shares of its participants (share capital);
enterprises in the form of LLC are mostly small and medium-sized, more mobile and flexible than JSC. The minimum level of the authorized capital for an LLC is established by federal law in the amount of 100 times the amount of the minimum wage (minimum wage) as of the date of submission of documents for state registration of an LLC;
share certificates, unlike shares, are not securities, and, accordingly, are not traded on the market. Usually, share certificates are transferred to other depositors of funds only with the consent of the partners. As a rule, there is no public subscription to an LLC. In some countries, for example in England, it is specially stipulated that a share, unlike a share, cannot be split and must belong to one person;
if the shareholder only has to pay for the share, and this will be considered his only obligation to the joint-stock company, then in the LLC the shareholder may, under certain circumstances, be obliged to contribute additional funds to the authorized capital of the company.

The constituent documents of the LLC are memorandum of association and company charter.
In the memorandum of association, the founders of the company undertake to create the company and determine the procedure for joint activities for its creation. The constituent agreement also determines the composition of the founders (participants) of the company, the size of the charter capital of the company and the size of the share of each of the founders (participants) of the company, the size and composition of contributions, the procedure and terms for their introduction into the charter capital of the company during its establishment, the responsibility of the founders (participants) of the company. for violation of the obligation to make contributions, the conditions and procedure for the distribution of profits between the founders (participants) of the company, the composition of the bodies of the company and the procedure for the withdrawal of participants from the company.
Unlike the memorandum of association, the charter of an LLC must contain more complete information on these issues. In addition, it usually includes the following provisions: obligations of the company and its members (most often the charter contains an indication that the participants are not responsible for the obligations of the LLC, and the LLC is not responsible for the obligations of the participants); information about subsidiaries, branches and representative offices; competence of the management bodies of the LLC; the procedure for making decisions by the company's bodies; the possibility of transferring a share to a third party; the procedure for admitting and excluding members; distribution of LLC funds after its liquidation and some other provisions.

The profit intended for distribution among its participants is distributed in proportion to their shares in the LLC, unless the charter establishes a different procedure for distributing profits among the participants.

Additional liability company(ALC) is a type of business entity. A special feature is that if the property of the company is insufficient to meet the claims of creditors, the participants of the ALC can be held liable for the debts of the company by their personal property, and in a joint and several manner. but this liability is limited: it concerns not all of their property, as in a full partnership, but only part of it - the same multiple size for all to the amount of contributions made (for example, threefold, fivefold, etc.).

In addition, in the event of bankruptcy of one of the participants, its additional liability in proportion(or in another order established by the constituent documents) distributed between the rest of the participants, as if "growing" to their shares.

Thus, ALC occupies an intermediate position between partnerships with their unlimited liability of participants and companies that generally exclude such liability.

Joint-stock company(JSC) is a commercial organization, the authorized capital of which is formed at the expense of the par value of shares acquired by shareholders and certifying obligation rights these shareholders.

The legal status of a JSC is determined by the Civil Code and the Federal Law "On Joint Stock Companies" dated December 26, 1995 (as amended by subsequent amendments and additions).

In the characteristics of AO, it is necessary to highlight the following:

JSC - commercial organization, i.e. the main goal of the activity is profit;
the authorized capital of JSC is divided into a certain number of equal shares, each of which corresponds to a stock - security giving any owner equal rights;
JSC members (shareholders) not responsible for his obligations, and society is not responsible for the debts of its participants (the principle of independent responsibility of each subject of civil law relations);
the corporate name of the joint-stock company must contain an indication of the organizational and legal form of the enterprise(JSC), its type (open or closed), as well as the name that individualizes the company (for example, Closed Joint Stock Company "More").

Joint-stock companies have the following advantages:

the ability to attract additional investment by issuing shares;
limiting the liability of shareholders in the event of a general economic interest and efficient operation of the enterprise;
reducing business risk;
facilitating the overflow of capital funds from industry to industry;
reducing the dependence of JSCs on the composition of shareholders;
the presence of a familiar mechanism for the activities of joint-stock companies based on joint-stock legislation.

The form of JSC is currently the most common form of organization of enterprises. The founders of the joint-stock company conclude among themselves written contract determining the procedure for their joint activities to create a company. The agreement also defines the size of the authorized capital, categories and types of issued shares to be placed among the founders, the amount and procedure for their payment, the rights and obligations of the founders to create a company.

The agreement on the creation of a joint stock company does not apply to constituent documents.

The only constituent document of the JSC is statute... A detailed list of data to be reflected in the charter is enshrined in the Federal Law on JSCs (clause 3, article 11).

The charter should not contain information about the founders of the company and shareholders. They are included in the register of shareholders of the company.

The economic basis activity of JSC is authorized capital.

The authorized capital of a JSC is made up of the par value of shares acquired by shareholders and determines the minimum size of the company's property that guarantees the interests of its creditors.

When a company is created, the authorized capital is formed at the expense of funds contributed by the founders as payment for the shares they acquire. However, subsequently, the real value of the property (net assets) of the operating company may not coincide with the size of its authorized capital.

The authorized capital of a JSC is formed in two ways:

public subscription to shares;
distribution of shares among the founders.

In the first case, Open Joint Stock Company, in the second - closed.

An open joint stock company is characterized by the following:

has the right to conduct an open subscription to the shares issued by him and their free sale, i.e. place your shares among an unlimited number of persons (thus, the number of founders and shareholders is not limited);
shareholders can freely alienate their shares without agreement with other shareholders of this company and without restrictions in the choice of buyers;
the minimum amount of the authorized capital must be at least 1000 times the minimum wage established by federal law on the date of registration of the company;
is obliged to publish annually to the public an annual report, balance sheet, profit and loss account.

A closed society has a number of distinctive features:

shares can be distributed only among the founders or other predetermined circle of persons;
is not entitled to conduct an open subscription to shares;
the number of participants should not exceed 50. If this limit is exceeded, the company must be transformed into an open one within one year, otherwise it is subject to liquidation;
the minimum amount of the authorized capital must be at least 100 times the amount of the minimum wage in force on the date of state registration of the company (Article 26 of the Law);
shareholders of a closed company have the preemptive right to purchase shares sold by other shareholders of this company.

AO of one type can be transformed into a society of another type: open into closed and vice versa.

There are, however, limitations on changing the type of society. An open society cannot be transformed into a closed one:

if the founders in accordance with federal laws are the Russian Federation, a constituent entity of the Russian Federation or municipality;
in accordance with the legislation, companies operating in a certain area can only be created in the form of open ones (for example, investment funds);
open society has more than 50 shareholders.

A closed company cannot be transformed into an open company if the size of its authorized capital is below the minimum level established for open companies.

Production cooperatives(artels) are voluntary associations of citizens on the basis of membership for joint production or other economic activities (production, processing, sale of industrial, agricultural and other products, performance of work, trade, construction, consumer services, provision of other services) based on their personal labor and other participation and association of its members (participants) on the basis of property share contributions. The law and the constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

The members of the production cooperative bear the obligations of the cooperative subsidiary liability in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative. The constituent document of a production cooperative is its statute approved by the general meeting of its members. The charter of the cooperative contains information about the conditions for making and the amount of share contributions; on the liability of members of the cooperative for violation of obligations to make share contributions; about the order of distribution of profits and losses of the cooperative and other issues.

The number of members of the cooperative should not be less than five.

The property owned by the production cooperative is divided on the shares of its members in accordance with the charter of the enterprise. The cooperative is not entitled to issue shares. The profit of the cooperative is distributed among its members in accordance with labor, participation, unless a different procedure is provided for by law or the charter of the cooperative. The supreme governing body of the cooperative is general meeting its members.

The main regulatory documents defining legal position production cooperatives, are the Civil Code of the Russian Federation, the Federal Law "On Production Cooperatives" of May 8, 1996. The Federal Law "On Agricultural Cooperation" of December 8, 1995 (with subsequent amendments and additions).

Unitary enterprise(UP) is a commercial organization not endowed with ownership of the property assigned to it by the owner. In the UP, the property is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the enterprise.

UEs have features that distinguish them from other commercial organizations. First, they are created and operate on the basis of state or municipal ownership, in connection with which their founders are the state of the Russian Federation (or a subject of the Federation) or a municipality. Secondly, the owner of the property, creating a UE and endowing it with the necessary material resources, does not lose, in contrast to the founders of economic societies and partnerships, as well as production cooperatives, the rights to it. In the course of entrepreneurial activity, UPs own and use property, which, in essence, belongs to another entity.

The legal status of unitary enterprises is regulated by the Federal Law "On State and Municipal Unitary Enterprises" of November 14, 2002 No.

The property assigned to the UP by the owner forms it statutory fund, the size of which, sources and order of creation are reflected in the constituent document; for UP it is the charter. It must contain the subject, the goals of the activity, the company name of the UE, indicating the owner and determining the affiliation to a state or municipal enterprise.

The property can belong to the UE on the rights of either economic management or operational management (Table 5).

Table 5. Types of unitary enterprises

Unitary enterprise	The property is located	Created by decision *	Enterprise responsibility
On the right of economic management (federal state enterprise, state enterprise of a constituent entity of the Russian Federation, municipal enterprise)		Authorized state (municipal) body	The owner is not liable for the obligations of the enterprise
On the right operational management(a federal boiled enterprise, a state-owned enterprise of a constituent entity of the Russian Federation, a municipal state-owned enterprise)	State or municipal property	RF government	The company is responsible for its obligations in cash and is not responsible for the obligations of the owner. Subsidiary liability for the obligations of a state enterprise peseta owner
* The same body approves the charter and appoints the head of the enterprise, accountable to this body

Economics of the organization (enterprise): textbook / ed. ON. Safronov. - M.: Economist, 2005.

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

Appendix A (mandatory). Description of groupings

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

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword

DEVELOPED

The Ministry economic development and Trade of the Russian Federation, Center for Economic Classifications

SUBMITTED BY

Ministry of Economic Development and Trade of the Russian Federation

Scientific and technical department of Gosstandart of Russia

ACCEPTED AND PUT INTO ACTION

In OKVED, a hierarchical classification method and a sequential coding method are used. The grouping code of economic activities consists of two to six digital characters, and its structure can be represented as follows:

XX. - Class;

XX.X - subclass;

XX.XX - group;

XX.XX.X - subgroup;

XX.XX.XX - view.

To ensure that records of OKVED codes correspond to records of NACE Rev. 1 codes in OKVED codes a dot is placed between the second and third characters of the code. If there are additional division levels in comparison with NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code.

In the classifier, by analogy with NACE Rev. 1, sections and subsections have been introduced with the preservation of their letter designations.

For example:

Section D Manufacturing
Subsection DA Manufacture of foodstuffs, beverages, and tobacco

	Food production, including beverages
	Production of meat and meat products
	Meat production
	Production of meat and food by-products of large cattle, pigs, sheep, goats, equines
	Production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs
	Production of edible animal fats
	Production of non-food by-products

As the classification signs of types of economic activity in OKVED, signs are used that characterize the field of activity, the process (technology) of production, etc. As an additional feature (within the same production process), the attribute "used raw materials and materials" can be highlighted.

An example of using the classification attribute "field of activity":

Section A Agriculture, hunting and forestry

Section C Mining

Section I Transport and communications

	Land transport activities
	Water transport activities
	Air transport activities
	Supporting and additional transport activities

	Postal and courier activities

An example of using the classification attribute "production process":

Subsection CA Extraction of fuel and energy minerals

	Mining coal, brown coal and peat

	Extraction, beneficiation and agglomeration of hard coal
	Coal mining
	Open pit coal mining
	Extraction of coal by underground method

In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, no distinction is made between internal and foreign trade, market and non-market, commercial and non-commercial economic activities.

Classification of activities for the installation and (or) assembly of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in group 45 "Construction". For example, installation and assembly of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc.

The classification of activities for the maintenance and (or) repair of devices, apparatus, machinery, equipment, vehicles, etc. is carried out in groupings that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles (grouping 50.2 and 50.4), household goods and personal items (grouping 52.7), office cars and computing technology(grouping 72.5).

Descriptions of OKVED groupings with codes up to four characters inclusive in terms of the scope of concepts correspond to the descriptions of similar groupings of NACE Rev. 1. When detailing groupings with four-digit codes, descriptions for them are either not given (if the descriptions of the lower-level groupings in aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or they are not fully provided and contain a part of the description relating to all lower groupings.

The construction of separate groups of OKVED has the following features.

When using OKVED to classify activities performed for a fee or on a contractual basis, this activity should be considered as the activity of economic entities producing the same products or providing services at their own expense. At the same time, two main types of activities of economic entities are distinguished, carried out for a fee or on a contractual basis:

Execution of works according to the customer's documentation, when the contractor submits to the subcontractor all the technical documentation necessary for the production of the ordered products. For example, in metallurgical production (forging, cutting, stamping, casting);

Execution of work on order, where a subcontractor subjects an item supplied by the contractor to certain treatments. These items may include raw materials, machined machine parts, etc. Customized work may include processing metals, preparing fruit for canning, etc.

The activities of business entities selling, on their own behalf, products manufactured to their order at other enterprises, are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation necessary for production; transfer to the contractor know-how, patents, etc., that is, they actually stimulate the production of products that are fundamentally new for him) ), take on the risk associated with production (they are the owners of the raw materials and materials from which the products are made; they are transferred to the contractor for rent or lease for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of this product during the year is at least 50% of the products of this type at the enterprise as a whole, their activities are classified as if these products were produced by an economic entity independently.

The OKVED is maintained by the Ministry of Economic Development of Russia.

When maintaining OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the Gosstandart of Russia.

The organization for compulsory approval of draft amendments to OKVED is the Goskomstat of Russia.

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