The type of organization is commercial. Commercial organizations: definition according to the Civil Code of the Russian Federation, types and purposes of activity. State commercial organization

Organization (enterprise, firm, concern) - an independent economic entity that produces products, performs work and provides services in order to meet social needs and make a profit. How entity it corresponds to certain characteristics, established by law Russian Federation: responsible for the obligations assumed, can receive bank loans, enter into supply contracts necessary materials and sales of products.

The purpose of a commercial organization is to make a profit.

To achieve this goal, organizations must:

Produce competitive products, systematically update them in accordance with demand and available production capabilities;

Rational use of production resources, reduce costs and improve product quality;

Develop a strategy and tactics of the organization's behavior and adjust them in accordance with changing market conditions;

Provide conditions for the growth of qualifications and wages personnel, create a favorable socio-psychological climate in the workforce;

Conduct a flexible pricing policy in the market and perform other functions.

The tasks of the organization are determined by the interests of the owner, the amount of capital, the situation within the organization, the external environment.

In the Civil Code of the Russian Federation, the classification of organizations as legal entities is based on three main criteria:

The right of founders in relation to legal entities or property;

Goals economic activity legal entities;

Organizational and legal form of legal entities.

Depending on what rights the founders (participants) retain in relation to legal entities or their property, legal entities can be divided into three groups:

1) legal entities in respect of which their participants have binding rights. These include: business partnerships and companies, production and consumer cooperatives;

2) legal entities, on the property of which their founders have the right of ownership or other real right. These include state and municipal unitary enterprises, including subsidiaries, as well as institutions financed by the owner;

3) legal entities in respect of which their founders (participants) do not have property rights: public and religious organizations (associations), charitable and other foundations, associations of legal entities (associations and unions).

The above classification of legal entities is of great practical importance, especially in terms of distinguishing the first group of legal entities in respect of which their participants and founders have only obligations.

According to the organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code of the Russian Federation, are classified as follows (Fig. 4.1):

Business partnerships;

General partnership, limited partnership (limited partnerships);

Business companies - companies with limited liability, companies with additional liability, joint-stock companies (open and closed types);

Unitary enterprises - based on the right of economic management, based on the right operational management;

Production cooperatives (artels).

Rice. 4.1. Organizational and legal forms of a commercial organization

Business partnerships are an association of persons, they can be created in the form of general partnerships and limited partnerships.

A general partnership is an association of two or more persons for the purpose of entrepreneurial activity for the purpose of making a profit, the participants of which personally participate in the affairs of the partnership and each is liable for the obligations of the partnership not only with the invested capital, but also with all his property. Losses and profits are distributed in proportion to the share of each of the participants in common property partnerships. The memorandum of association of a general partnership contains the following provisions: names of participants, company name, location, subject of activity, contribution of each participant, nature of profit distribution, terms of operation.

According to the law, it is prohibited for one of the participants to sell their share to a new person without the consent of other members of the general partnership.

The form of a full partnership is not widespread and is applicable only to small and medium-sized organizations.

A limited partnership is an association of two or more persons for carrying out entrepreneurial activities, in which the participants (general partners) are liable for the affairs of the partnership both with their contribution and with all their property, and others (limited partners, or contributor members) respond only with their contribution.

Limited partners, unlike general partners, do not take part in entrepreneurial activities and cannot influence the decision of general partners. The limited partnership operates on the basis of memorandum of association.

Business companies are an association of capitals, which involves the accumulation of capitals, but not the activities of investors: the management and operational management of organizations is carried out by specially created bodies. The responsibility for the obligations lies with the organization itself, the participants are exempt from the risk arising from economic activity.

There are the following types of business companies: joint-stock companies, limited and additional liability companies.

A joint stock company (JSC) is formed by issuing and placing shares, the participants (shareholders) are liable, limited to the amount that was paid for the acquisition of shares. JSC is obliged to publish reports on its activities at the end of each financial year. This form organization is currently the most common.

JSC is formed on the basis of the charter, which is developed and approved by the founders of the company. The charter determines the maximum amount for which shares can be issued (it is called authorized capital) and their face value.

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

Through public subscription for shares (open Joint-Stock Company- OJSC);

Through the distribution of shares among the founders (closed joint stock company - CJSC).

A share is a security that certifies participation in a JSC and allows you to receive a share of the company's profits. Shares can be various kinds: nominal and bearer; simple and privileged, etc.

JSC management bodies can have a two- and three-tier structure. The first consists of the board and the general meeting of shareholders, the second also includes the supervisory board. The General Meeting of Shareholders makes it possible to exercise the right of management of JSC members. The Assembly is authorized to decide such issues as determining the general line of development of the company, changing the charter, creating branches and subsidiaries, approval of performance results, election of the board, etc.

The Management Board (Board of Directors) carries out day-to-day management of the company's activities, resolves all issues that are not within the competence of the general meeting. The Board is responsible for the most important management issues: transactions, accounting, organization management, financing and lending, etc.

The Supervisory Board is the body that controls the activities of the board. Member supervisory board cannot be a board member at the same time. The OA's articles of association may provide for certain types of transactions that require the approval of the supervisory board.

A limited liability company (LLC) is a form of organization whose members make a certain share contribution to the authorized capital and bear limited liability within the limits of their contributions. The shares are distributed between the founders without a public subscription and must be registered. The size of the shares is determined by the constituent documents. A member of an LLC is issued a written certificate, which is not a security and cannot be sold to another person without the permission of the company.

LLC has the following characteristics that distinguish it from other forms and types of business entities:

1) organizations in the form of LLCs are mostly small and medium-sized, more mobile and flexible in comparison with JSCs;

2) share certificates are not securities, respectively, do not circulate on the market;

3) the structure of the LLC is the simplest, business management, transactions are carried out by one or more managers;

4) the number of participants may be limited by law;

5) LLC is not required to publish its articles of association, balance sheet data, etc.

6) LLC operates on the basis of the memorandum of association and charter.

An additional liability company (ALC) is a kind of economic companies. The peculiarity of the ALC is that if the company's property is not enough to meet the needs of creditors, the ALC participants can be involved in property liability for the company's debts with their personal property in a solidary manner. However, the amount of this liability is limited: it does not concern all property, as in a full partnership, but only part of it - the same multiple for all of the amount of contributions made (three, five, etc.).

A production cooperative (artel) is an association of citizens for joint production or economic activities. Participation of legal entities is possible in a production cooperative. The number of members must not be less than five. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on the production cooperative and the charter.

The property owned by the cooperative is divided into shares of its members in accordance with the charter. The cooperative is not entitled to issue shares. The profit of the cooperative is distributed among its members in accordance with labor participation. The supreme governing body - general meeting cooperative members.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it. The property of a unitary enterprise is indivisible and cannot be distributed among deposits.

The charter of a unitary enterprise contains information about the subject and objectives of the activity, the size of the authorized capital, the procedure and sources for its formation. Only state and municipal enterprises can be created in the form of unitary enterprises.

The property belongs to a unitary enterprise on the basis of economic management or operational management.

An organization based on the right of operational management (federal state-owned enterprise) is created by decision of the Government of the Russian Federation on the basis of property that is in federal ownership.

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All existing organizations are divided into two main groups: commercial and non-commercial. Each of the presented forms operates on the basis of the current legislation, while pursuing different goals. About what a commercial organization is, the formation of its finances and the main differences from a non-profit will be discussed in the article.

The essence of a business organization

A commercial organization (CO) is a legal entity whose main purpose is to make profit and distribute it among all participants.

In addition, the CO has features inherent in legal entities:

the presence of separate property in ownership, economic management or operational management;
the possibility of renting out the property;
fulfillment of obligations on the basis of their property;
acquisition, exercise on behalf of the property of various rights;
appearing in court as a plaintiff or defendant.

Finance of a commercial organization

The finances of organizations related to commercial - this is the main link financial system. They cover most of the processes aimed at the production, distribution, use of GDP in monetary terms. There is another definition, according to which the finances of enterprises are monetary or other relationships that arise in the implementation of different types entrepreneurship, as a result of the formation of personal capital, target funds, their use, further redistribution.

From an economic point of view, the finances of KOs are subject to grouping between the following persons and groups:

founders when creating an enterprise;
organizations and enterprises in the production, further sale of goods, works, services;
divisions of the enterprise - when determining sources of financing;
organization and employees;
enterprise and parent organization;
enterprise and CO;
financial state system and enterprise;
banking system and enterprise;
investment institutions and enterprises.

At the same time, the finances of KOs have the same functions as state or municipal finances - control and distribution. Both functions are closely related.

The distribution function involves the formation of initial capital, its further distribution in such a way as to take into account the interests of all business units of the organization, producers of goods and the state as much as possible.

The basis of the control function is keeping records of expenses associated with the release, sale of products, control over the formation and distribution of cash funds.

The basis of financial management of commercial organizations is a certain financial mechanism, represented by the following elements:

financial planning is an indispensable condition for the existence of any enterprise. Planning is required not only when opening a CO, but also at the stage of the entire development. In the course of planning, the expected results and incomes are compared with investments, the capabilities of the enterprise are identified;
financial control over organizations, the form of ownership of which is non-state, by state authorities is carried out in terms of fulfilling obligations to tax authorities, as well as when using funds from the state budget. This occurs when the KO receives monetary amounts in the form of state aid. Types of control - audit, on-farm;
analysis of the implementation of forecasts and plans. It does not necessarily check the execution of plans. Such an analysis is more aimed at identifying possible causes of deviations of planned indicators from predicted values.

Modern activity classification

The Civil Code of the Russian Federation defines the following forms of KO:

A business partnership is a CO in which the authorized capital is divided into shares between all its participants. Participants are liable for the obligations of the company with their own property;
economic society - an organization where the authorized capital is divided into shares between the participants, but they are not liable for the obligations of the company with their property;
production cooperative- an enterprise that unites on a voluntary basis citizens who take collective, personal, labor or other participation in activities, making share contributions;
state or municipal unitary enterprise - an enterprise created by the state ( municipal authorities authorities). At the same time, the enterprise is not endowed with ownership rights to the property that is assigned to it.

According to Art. 50 of the Civil Code of the Russian Federation there is only a list of the above commercial organizations. Therefore, without preliminary amendments to this legal act, it will not be possible to put into circulation any other law on FGM.

What is the difference between a for-profit organization and a non-profit organization?

First, let's look briefly at the similarities between the two types of organizations.

There are not very many of them:

both types of enterprises operate in a market environment, therefore, in the course of operation, they can act as sellers of goods, works or services, their buyers;
each such enterprise must earn financial resources, manage funds, invest them in different directions;
The goal of every business is to have revenues that fully cover current expenses. The minimum task is the ability to work without loss;
Both organizations are required to keep accounting records.

Thus, it can be argued that the principle of operation of commercial and non-commercial organizations is identical. However, there are quite a few criteria by which they differ from each other.

difference	commercial organization	Non-profit organization
Field of activity	Created for profit	Created to achieve goals that have nothing to do with the material base
original target	Increase in own value, increase in income of all owners	Performance of the work indicated by the charter of the organization related to the provision of services without subsequent receipt of profit by persons who are members of the founders
Important line of business	Production, sale of goods, works, services	Charity
Profit distribution procedure	All profits received are subject to further distribution among the participants or are transferred for the development of the company	The concept of "profit" does not exist. Its founders operate with the definition of “target funds”, which are directed to the implementation of specific cases, while not subject to distribution among the participants
The target audience	Consumers of goods, works, services	Clients, members of the organization
Organization staff	The working personnel is accepted on the terms of civil law contracts (GPA)	In addition to employees working on the terms of the GPA, the staff includes volunteers, volunteers, and the founders themselves take part in the work
Sources of income	Own activities, equity participation in the profits of third-party companies	Funds, government, investors, business (external income), membership fees, renting out own premises, operations in the stock markets (internal income)
Organizational and legal form	LLC, JSC, PJSC, PC (production cooperative), MUP, various partnerships	Charitable or other foundation, institution, religious association, consumer cooperative, etc.
Legal capacity restrictions	Universal or general. Possess civil law, fulfill obligations, on the basis of which it is allowed to engage in any activity, if it does not contradict current legislation	Limited legal capacity. They have only those rights that are reflected in the statutory documents
Authority registering an enterprise	Tax office	Ministry of Justice

These are the main differences between the two types of enterprises. Another nuance is bookkeeping. Non-profit organizations have much more complicated bookkeeping, so their creators have to use the services of highly qualified accountants.

The Civil Code of the Russian Federation classifies legal entities into commercial and non-profit organizations.

Commercial organizations- These are legal entities that pursue profit as the main goal of their activities.

Non-Profit Organizations- these are legal entities that do not have profit making as such a goal and do not distribute the profit received among the participants. commercial organizations, with the exception of unitary enterprises and other organizations provided for by law, are endowed with general legal capacity (Article 49 of the Civil Code of the Russian Federation) and can carry out any type of entrepreneurial activity not prohibited by law, if the constituent documents of such commercial organizations do not contain an exhaustive (complete) a list of activities that the relevant organization is entitled to engage in. Unitary enterprises, as well as other commercial organizations for which the law provides for special legal capacity (banks, insurance organizations and some others), are not entitled to make transactions that contradict the goals and subject of their activities, defined by law or other legal acts. Such transactions are void. Transactions made by other commercial organizations, contrary to the goals of activity, specifically limited in their constituent documents, may be recognized by the court as invalid in the cases provided for in Article 173 of the Civil Code.

Another classification of legal entities, provided for by the Civil Code of the Russian Federation, is based on the peculiarities of the rights of the founders (participants) of a legal entity to the property of a legal entity. Legal entities in respect of which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives. Legal entities, on whose property their founders have the right of ownership or other real right, include state and municipal unitary enterprises, as well as institutions financed by the owner. Legal entities in respect of which their founders (participants) do not have property rights (neither real nor liability rights) include public and religious organizations, charitable and other foundations, associations of legal entities.

BUT. Commercial organizations

The Civil Code of the Russian Federation exhaustively defines the types of commercial organizations. These include:

business partnerships and companies,

state and municipal unitary enterprises,

production cooperatives .

Business partnerships and companies

Business partnerships and companies commercial organizations are recognized with the authorized (reserve) capital divided into shares (contributions) of the founders (participants). TO business partnerships relate:

general partnerships,

limited partnerships (limited partnerships).

TO business companies relate:

Joint-Stock Company,

Limited Liability Company,

additional liability company.

Participants in general partnerships and general partners in limited partnerships may be:

individual entrepreneurs,

and/or commercial organizations.

Participants of economic companies and investors in limited partnerships may be:

citizens

and legal entities.

State bodies and bodies of local self-government are not entitled to act as participants in economic companies and investors in limited partnerships, unless otherwise provided by law. Institutions financed by owners may be participants in economic companies and investors in partnerships with the permission of the owner, unless otherwise provided by law. The law may prohibit or restrict the participation of certain categories of citizens in business partnerships and companies, with the exception of open joint-stock companies. TO common features of business partnerships and companies relate:

Division of authorized (share) capital into shares (shares).

A contribution to property may be money, securities, other things or property rights or other rights having a monetary value. Monetary valuation of the contribution of a participant in a business company is made by agreement between the founders (participants) of the company and, in cases provided for by law, is subject to independent expert verification.

The same type of management structure, the supreme governing body in which is the general meeting of participants.

Business partnerships and companies may be founders (participants) of other business partnerships and companies, with the exception of cases provided for by the Civil Code of the Russian Federation and other laws.

Rights and obligations of participants

General partnership - a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property (Article 69 of the Civil Code of the Russian Federation). The liability of participants in a general partnership is joint and several-subsidiary. Faith partnership(limited partnership) - a partnership in which, along with participants carrying out entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners) who bear the risk of losses associated with the activity partnerships, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. A general partnership and a limited partnership are created on the basis of a memorandum of association. Limited Liability Company- a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their contributions. The founding documents of a limited liability company are:

memorandum of association,

If a company is founded by one person, its founding document is the charter. The number of participants in a limited liability company must not exceed 50 participants. Otherwise, it is subject to transformation into a joint-stock company within a year, and after this period - liquidation in judicial order, if the number of its participants does not decrease to the limit established by law. The supreme body of a limited liability company is the general meeting of its members. The charter of a company may provide for the formation of a board of directors (supervisory board) of the company. An executive body (collegiate and (or) sole) is created in a limited liability company, which carries out the current management of its activities and is accountable to the general meeting of its participants. The sole management body of the company may also be elected from among its members. The legal status of limited liability companies is regulated by federal law dated February 8, 1998 No. 14-FZ “On Limited Liability Companies”13. Overview of questions judicial practice on cases related to the activities of limited liability companies, is given in the Decree of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 9, 1999 No. 90/14 “On Certain Issues of the Application of the Federal Law “On Limited Liability Companies”14.

Additional Liability Company- it is a company established by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants in such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other 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 rules on a limited liability company apply to an additional liability company.

Joint-Stock Company - a company whose authorized capital is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. The main feature of a joint-stock company is the division of the authorized capital into shares. Shares can only be issued by a joint-stock company. The legal status of joint-stock companies is regulated by federal laws No. 208-FZ of December 26, 1995 “On Joint-Stock Companies”15, of July 19, 1998 No. 115-FZ “On the Peculiarities of the Legal Status of Joint-Stock Companies of Employees (Public Enterprises)”16. An overview of judicial practice in cases related to the activities of joint-stock companies is given in Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated November 18, 2003 N 19 "On Certain Issues of Application of the Federal Law "On Joint-Stock Companies".

Types of joint-stock companies:

Public corporation;

Closed Joint Stock Company;

Joint Stock Company of Workers (People's Enterprise).

Unlike an open joint stock company closed joint stock company is not entitled to conduct an open subscription to the shares issued by him or otherwise offer them for purchase to an unlimited number of persons. Shareholders of a closed joint stock company have the pre-emptive right to acquire shares sold by other shareholders of this company. The number of participants in a closed joint stock company must not exceed 50 participants. Joint Stock Company of Workers (People's Enterprise)- a joint-stock company whose employees own a number of shares of a people's enterprise, the nominal value of which is more than 75 percent of its authorized capital. Subsidiary business company - this is a business company in respect of which another (main) business company or partnership, by virtue of the predominant participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the ability to determine the decisions made by such a company. A subsidiary company is not liable for the debts of the main company (partnership). The parent company (partnership), which has the right to give instructions to the subsidiary, including under an agreement with it, instructions that are mandatory for it, is jointly and severally liable with the subsidiary for transactions concluded by the latter in pursuance of such instructions. Dependent business company- a business company in respect of which another (predominant, participating) company has more than:

or twenty percent of the charter capital of a limited liability company.

A business company that has acquired more than twenty percent of the voting shares of a joint-stock company or twenty percent of the charter capital of a limited liability company is obliged to immediately publish information about this in the manner prescribed by laws on business companies.

Production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and 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 share contributions. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

To the main features of a production cooperative include the following:

the production cooperative is based on the principles of membership,

is a commercial organization

represents not only the association of the property of the participants, but also the association of personal labor participation,

distribution of profits depends on labor participation,

the minimum number of participants is five members,

members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative.

The legal status of production cooperatives is regulated by federal laws of May 8, 1996 No. 41-FZ “On production cooperatives”18, of December 8, 1995 No. 193-FZ “On agricultural cooperation”19. State and municipal unitary enterprises is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. Types of unitary enterprises: 1. Unitary enterprise based on the right of economic management. The enterprise is not entitled to dispose of immovable property without the consent of the owner. The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise. 2. Unitary enterprise based on the right of operational management (state-owned enterprise) A unitary enterprise is not entitled to dispose of both movable and immovable property without the consent of the owner. In this case, the owner may withdraw excess, unused or misused property. The owner of the property of a state-owned enterprise bears subsidiary liability for the obligations of such an enterprise if its property is insufficient. The legal status of unitary enterprises is regulated by the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

B. Non-Profit Organizations

non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. Non-profit organizations can be created in the form of:

public or religious organizations (associations),

non-profit partnerships

institutions,

autonomous non-profit organizations,

social, charitable and other funds,

associations and unions,

as well as in other forms stipulated by federal laws.

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

consumer cooperative- a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining property shares by its members. Members of a consumer cooperative are obliged, within three months after the approval of the annual balance sheet, to cover the resulting losses through additional contributions. In case of failure to fulfill this obligation, the cooperative may be liquidated in court at the request of creditors. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative. Income received by a consumer cooperative from entrepreneurial activity is distributed among its members. Legal status consumer cooperatives regulated by Federal Law No. 97-FZ of July 11, 1997 “On Amendments and Additions to the Law of the Russian Federation “On Consumer Cooperatives in the Russian Federation”21 and other regulatory legal acts. Public and religious organizations - voluntary associations of citizens united in the manner prescribed by law on the basis of their common interests to satisfy spiritual or other non-material needs. Public and religious organizations (associations) have the right to carry out entrepreneurial activities corresponding to the goals for which they were created. Participants (members) of public and religious organizations (associations) do not retain the rights to property transferred by them to these organizations in ownership, including membership fees. Participants (members) of public and religious organizations (associations) are not liable for the obligations of these organizations (associations), and these organizations (associations) are not liable for the obligations of their members. The legal status of these organizations is regulated by federal laws of September 26, 1997 No. 125-FZ "On freedom of conscience and religious associations", of January 12, 1996 No. 7-FZ "On non-profit organizations", of May 19, 1995 No. 82-FZ "On public associations" and other regulatory legal acts. Fund - a non-profit organization without membership established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders. The foundation uses the property for the purposes determined by the charter of the foundation. The Foundation has the right to engage in entrepreneurial activities that correspond to these goals and are necessary to achieve the socially useful goals for which the Foundation was created. To carry out entrepreneurial activities, funds have the right to create business companies or participate in them. The Foundation is required to publish annual reports on the use of its property. The decision to liquidate the foundation can only be taken by the court upon the application of interested persons. The Fund may be liquidated in the following cases:

if the property of the fund is not enough to achieve its goals and the probability of obtaining the necessary property is unrealistic;

if the goals of the fund cannot be achieved and the necessary changes to the goals of the fund cannot be made;

in case of deviation of the fund in its activities from the goals provided for by the charter;

in other cases provided by law.

institution- this non-profit organization, created by the owner for the implementation of managerial, socio-cultural or other functions of a non-commercial nature and financed in whole or in part by this owner. The property of the institution is assigned to it on the basis of the right of operational management. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the subsidiary responsibility for the obligations of the institution shall be borne by its owner. The institution is not entitled to dispose of both movable and immovable property. This is the owner's prerogative. However, the institution has the right to engage in independent activities that generate income and dispose of them independently. For the purpose of coordinating their entrepreneurial activities, as well as representing and protecting common property interests, commercial organizations may, by agreement among themselves, create associations in the form of associations or unions, being non-profit organizations. If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into an economic company or partnership, or may create a business company for the implementation of entrepreneurial activities or participate in such a company. Non-profit organizations may voluntarily unite into associations (unions) of non-profit organizations. Association (union) non-profit organization is a non-profit organization. Members of an association (union) retain their independence and the rights of a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for the obligations of this association (union) in the amount and in the manner prescribed by its constituent documents. Members of an association (union) have the right to use its services free of charge. A member of an association (union) has the right, at its own discretion, to withdraw from the association (union) at the end of the financial year. In this case, a member of the association (union) bears subsidiary liability for its obligations in proportion to its contribution within two years from the date of withdrawal. A member of an association (union) may be expelled from it by decision of the remaining members. Non-commercial partnership - it is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other goals. Autonomous non-profit organization- this non-profit organization is recognized as a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports and other services. Property transferred to an autonomous non-profit organization by its founders (founder) shall be the property of the autonomous non-profit organization. The Civil Code of the Russian Federation does not contain an exhaustive list of non-profit organizations that can be created in other forms provided for by federal legislation.

In the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial enterprises. According to statistics, there are seven units of the former for one unit of the latter. What is the difference between them - we will figure it out today. The topic of this article is the difference between commercial organizations and non-profit ones.

What is the similarity

First, let's look at how these two organizations are similar. There are few such items:

Both types of enterprises operate in a market environment, therefore, they can act as sellers, buyers, provide or consume services.
Each of the enterprises must earn finances, manage them, as well as spend and invest.
Both enterprises are obliged to cover current expenses with revenues, plan for the future and, at a minimum, stay at the level without loss.
For both organizations, bookkeeping is mandatory.

From all this, we can conclude that the commercial and the enterprise operate on the same principle. However, there are a number of points on which they differ greatly. Now let's look at the differences and find out how a for-profit organization differs from a non-profit organization.

What is the difference

Direction of activity. The main differences between enterprises are in the direction of activity. So, a commercial organization is created with the aim of making a profit, and a non-profit organization is aimed at achieving goals of a different, non-material nature.
The original purpose of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of owners; a company of a non-profit nature performs the work indicated in the charter, which implies the provision of services and other activities without deriving profit by the founders.
Work with profit. All proceeds in a commercial enterprise are distributed among its participants or directed to its further development. In a non-profit company, the concept of "profit" is generally absent. But there are, which are spent on specific cases and are not distributed among the participants.
Services and goods. Commercial enterprises produce goods and services of an individual orientation. The work of non-profit enterprises is aimed at social needs and the provision of public goods.
. For commercial organizations, this end-user, for non-profit - clients and members of the firm.
Enterprise state. Work in commercial enterprises wage-earners, interns and people on . In non-profit companies labor activity is carried out not only by the people mentioned above, but also by volunteers, volunteers and the participants themselves.
Sources of finance. Commercial enterprises earn through their activities and equity participation in the capital of third-party enterprises. Organizations of a non-profit orientation receive funds from funds, the state, investors, business (this applies to external revenues), as well as from their members, leasing premises, interest on deposits, stock market operations, etc. (this applies to internal revenues ).
Organizational and legal form. According to Art. 50 of the Civil Code of the Russian Federation, commercial enterprises can operate as LLC, JSC, PJSC, production cooperative, MUP, limited partnerships, SUE or general partnership. Non-profit enterprises exist in the form of charitable and other foundations, institutions, various religious associations, consumer cooperatives and other forms permitted by law.
Legal capacity restrictions. Commercial enterprises are distinguished by universal or general legal capacity, they have civil rights and perform duties that allow them to carry out any activity that does not contradict the law of the Russian Federation. Limited legal capacity is inherent in non-profit enterprises. They have only those rights and obligations that are prescribed in the founding documentation, directly corresponding to the achievement of the goals set.
The body registering the enterprise. Registration of commercial companies tax office, for non-profit enterprises there is the Department of Justice.

A commercial organization is created with the aim of making a profit, while a non-profit organization is aimed at achieving goals of a different, non-material nature.

We have mentioned the main differences between for-profit and non-profit businesses, but there are actually more. Much depends on the specifics. There is also a narrow specificity regarding bookkeeping. For NGOs, it is much more complicated, and for this reason, their founders almost never manage to do without a professional accountant.

According to the legislation, a commercial organization is usually called a legal entity that seeks to make a profit in the course of its activities. The forms of commercial organizations can be very different, and, nevertheless, the essence of their existence will not change from this.

A commercial organization is an independent business unit that can produce goods and services for their consumption by society, and of course for profit from its activities. Each of them complies with the norms established at the legislative level.

Basic concept and essence of a commercial enterprise

Depending on the goals, it is customary to single out commercial and non-profit organizations. Some, in the course of their activities, seek to obtain a high income, others provide services of a non-commercial, that is, non-profit nature.

Those organizations that are classified as commercial are created solely to generate income. At the same time, the activities of such organizations are directly related to the sale of goods and services. Supply of material resources, as well as trade and intermediary activities. According to the current legislation, there may be several types of organizations, different in characteristics. Not all of these can be considered commercial. It is necessary to highlight the main criteria according to which an organization can be considered commercial:

The main goal is profit

The pursuit of the goal is to make a profit that fully covers the costs.
Created in accordance with the established norms of the legislation.
Upon receipt of profit, distributes it in accordance with the shares of the owners in the authorized capital.
They have their own property.
They can meet their obligations.
They exercise their rights and obligations independently, appear in court, etc.

To the main goals pursued by business entities leading commercial activity, it is customary to refer to:

The release of products or services that can compete in the market. At the same time, what is produced is constantly and systematically updated, has a demand and production capacity for production.
Rational use of resources. This goal is due to the fact that it affects the final cost of the product or service produced. Thus, due to a rational approach to use, the cost of products does not increase with constant high quality indications.
Commercial organizations systematically develop strategy and tactics, which are adjusted depending on the behavior in the market.
It has all the conditions to ensure the qualifications of its subordinates, including the growth of wages, the creation of a favorable climate in the team.
Carries out a pricing policy in such a way that it matches the market as much as possible, and also performs a number of other functions.

Finance of commercial organizations

As part of the creation of enterprise funds, finances are created and formed, which are based on own resources enterprises, as well as attracting funds from outside, that is, investments. As a rule, the finances of each of the organizations are closely related to the cash flow.
It is generally accepted that the economic independence of each of the commercial enterprises is impossible without the implementation of the same type of characteristics in the field of finance. Thus, regardless of other entities, each business entity determines its costs and sources of funding in accordance with the current legislation.

It is important to note that finance has two important functions for an enterprise, namely:

Distribution.
Control.

Under the distribution function, the initial capital is executed and formed, which is based on the contributions of the founders. The capital is formed depending on the volume of their investment, respectively, and determines the rights for each of them, in order to eventually distribute the legally received income, as well as the possibility and procedure for using such funds. Thus, at the enterprise, it turns out to influence manufacturing process and interests of each of the subjects of civil circulation.

The control function is designed to take into account the costs of production and sale of the produced goods or products, in accordance with their cost and the cost of the work. Thus, it is possible to form and predict the fund Money, including the backup.

The finances of the enterprise must be under control, which is realized through:

Analysis at the enterprise itself, regarding its indicators for the execution of the budget and plan, the schedule for fulfilling obligations, etc.
Control can be exercised directly by supervisors government bodies regarding the timely and complete settlement of tax liabilities, as well as the correctness of their accrual.
Other companies involved in the performance of a controlling function. It can be various consulting companies.

Thus, by controlling financial performance, there is an opportunity to identify the real result of doing business, to decide on the appropriateness of the chosen area of activity, the quality of its conduct, as well as its continuation.

Otherwise, without proper control, any of the business entities may become bankrupt, not having a clue in which of the articles, he had a "hole"

Modern activity classification

Today, commercial organizations are classified as follows:

Corporations.
State and.

It is important to note that the first group is corporations, these are commercial enterprises that are managed by the founders, as well as members of higher bodies who have corporate rights. At the same time, a large group of corporations may include business companies and partnerships, industrial enterprises, as well as farming enterprises.

The second group includes organizations that do not have ownership of the property transferred by the owner. Thus, they cannot acquire corporate rights to it. Such enterprises are created under the supervision of the state.

At the same time, the following forms of organizational and legal form are defined in the legislation:

Full partnership. This form is characterized by the fact that it has a company charter, which is based on the contributions of the co-founders. The profit or loss borne by the participants in a general partnership is divided proportionally.
Farm management.
Economic society.
Society with additional responsibility. With this form of management, the participants bear the obligations, that is, each participant is liable for the obligations in accordance with his investment.
Limited Liability Company. It is an institution that has one or more persons at its head. It has constituent documents, but the number of its co-founders is limited to fifty.
. This enterprise does not have property that would be assigned to it, because such enterprises are most often state-owned.
Trading company or foreign company.
Multinational Enterprise.
Joint-stock company. This form of management is determined by the authorized capital, which is divided depending on the participants. Each of them is not responsible for the obligations that arise in the course of activities. Profit is distributed proportionally to the shares.
Non-public joint-stock company. Limited Liability Company.
Production cooperative.

The difference between commercial and non-profit organizations

According to the form of management, commercial and non-commercial organizations differ. In particular, one of the most important differences is profit making. So, it does not set itself such a goal, unlike commercial.

Item No.	commercial organization	Non-profit organization
1. Purpose.	He sets himself the goal of making a profit from his activities.	It does not set itself the goal of making a profit.
2. Direction of activity.	The founders seek to create a benefit for themselves by receiving money from their activities.	It is based on the provision and formation of the most comfortable and favorable conditions for all members of society, due to which the maximum social benefit is achieved.
3. Profit.	It is distributed among the participants of the organization, directed to the development of the company.	Missing.
4. Goods and services.	Manufacture and provide goods and services.	Provide social benefits to all segments of the population
5. State.	They have a hired staff.	In addition to hired staff, volunteers and volunteers can participate.
6. Registration.	The tax office registers commercial enterprises.	Registration is possible only by the judicial authority.