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

Organization (enterprise, firm, concern) - an independent economic entity that manufactures products, performs work and provides services in order to meet social needs and make a profit. As a legal entity, it complies with certain criteria established by the legislation of the Russian Federation: it is responsible for the obligations assumed, it can receive bank loans, conclude contracts for the supply of necessary materials and sale of products.

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

To achieve this goal, organizations must:

To produce competitive products, to systematically update them in accordance with demand and existing production capabilities;

Rationally use production resources, reduce costs and improve product quality;

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

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

Carry out a flexible pricing policy in the market and carry out other functions.

The tasks of the organization are determined by the interests of the owner, the amount of capital, the situation within the organization, and 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;

The goals of the economic activity of legal entities;

The organizational and legal form of legal entities.

Depending on what rights the founders (participants) retain with respect 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 societies, production and consumer cooperatives;

2) legal entities, to whose property their founders have the right of ownership or other proprietary 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 as regards the allocation of the first group of legal entities, in respect of which their participants and founders have only liability rights.

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 (Figure 4.1):

Business partnerships;

General partnership, limited partnership (limited partnerships);

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

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

Production cooperatives (artels).

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

Business partnerships are associations of persons, they can be created in the form of general partnerships and limited partnerships (limited partnerships).

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

According to the legislation, it is prohibited to sell one of the participants of his 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 (limited partnership) is an association of two or more persons for carrying out entrepreneurial activities, in which the participants (general partners) are responsible for the partnership's affairs both with their contribution and with all their property, and others (limited partners, or contributing members) answer only with their own contribution.

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

Business companies are a pooling of capitals, which involves the addition of capitals, but not the activities of investors: the management and operational management of organizations is carried out by specially created bodies. The organization itself bears responsibility for the obligations, the participants are freed from the risk arising from economic activities.

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

A joint stock company (JSC) is formed through the issue and placement of shares, participants (shareholders) are liable, limited to the amount that was paid for the purchase of shares. AO is obliged to publish reports on its activities at the end of each financial year. This form of 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 articles of association determine the maximum amount for which shares can be issued (this is called the share capital) and their par value.

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

Through public subscription to 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 joint-stock company and allows you to receive a share of the company's profit. Shares can be of various types: registered and bearer shares; simple and privileged, etc.

AO management bodies can have two- and three-tier structure. The first consists of the board and the general meeting of shareholders, the second also includes a supervisory board. The general meeting of shareholders allows to exercise the right to manage the members of the JSC. The meeting is authorized to resolve such issues as determining the general line of development of the company, changing the charter, creating branches and subsidiaries, approving the results of activities, electing the board, etc.

The Management Board (Board of Directors) carries out the day-to-day management of the company's activities, resolves all issues that are not within the competence of the general meeting. The management 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. A member of the supervisory board cannot be a member of the board at the same time. The OA's charter may provide for certain types of transactions, for which the consent of the supervisory board must be obtained.

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. 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. An LLC member is issued a written certificate that is not a security and cannot be sold to another person without the permission of the company.

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

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

2) share certificates are not securities, therefore, they are not traded on the market;

3) the structure of the LLC is the simplest, the management of affairs, the conclusion of transactions is carried out by one or several managers;

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

5) LLC is not obliged to publish its charter, data on the balance sheet, etc.

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

An additional liability company (ALC) is a type of business entity. The peculiarity of the ALC is that if there is a shortage of the company's property to meet the needs of creditors, the ALC participants can be held liable for the company's debts by their personal property in a joint and several manner. However, the amount of this liability is limited: it does not apply to the entire property, as in a full partnership, but only to its part - the same multiple size for all to the amount of contributions made (three-, five-fold, etc.).

A production cooperative (artel) is an association of citizens for joint production or economic activities. The 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 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 is the general meeting of the members of the cooperative.

A unitary enterprise is a commercial organization not endowed with 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 purposes of the activity, the size of the authorized fund, the procedure and sources of 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 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 functions on the basis of current legislation, while pursuing different goals. The article will discuss what a commercial organization is, the formation of its finances and the main differences from a non-commercial organization.

The essence of a commercial organization

A commercial organization (CO) is a legal entity, the main purpose of which is to generate profit and distribute it among all participants.

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

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

Finance of a commercial organization

The finances of commercial organizations are the main link in the financial system. They cover most of the processes aimed at 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 various types of entrepreneurship, as a result of the formation of personal capital, targeted funds, their use, and further redistribution.

From an economic point of view, the finances of CRs are subject to grouping between the following individuals 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 funding;
organization and employees;
enterprise and parent organization;
enterprise and CO;
the financial state system and the enterprise;
banking system and enterprise;
investment institutions and enterprises.

At the same time, KO finances 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 maximally take into account the interests of all economic units of the organization, producers of goods and the state.

The control function is based on keeping records of costs associated with the release, sales of products, control over the procedure for the formation and distribution of 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 KO, but also at the stage of all development. In the course of planning, the expected results and income 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 happens when KOs receive government aid in cash. Types of control - audit, on-farm;
analysis of the implementation of forecasts and plans. Here, the execution of plans is not necessarily checked. Such an analysis is more aimed at identifying possible reasons for deviations of planned indicators from forecast values.

Modern classification of activities

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

a business partnership is a KO, in which the authorized capital is divided into shares between all its participants. The participants are responsible for the obligations of the firm with their own property;
business company - 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 that make share contributions;
state or municipal unitary enterprise - an enterprise created by the state (municipal 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 regulatory legal act, it will not be possible to put into circulation any other law on CR.

How does a commercial organization differ from a non-profit organization?

First, I should briefly discuss 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 their operation, they can act as sellers of goods, works or services, their buyers;
each such enterprise must earn monetary resources, manage funds, invest them in different directions;
the goal of each business is to ensure that income fully covers current expenses. The minimum task is the ability to work without losses;
both organizations are required to maintain accounting records.

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

The 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 goal	Increase in own value, growth of income of all owners	Implementation of the organization of work designated by the charter related to the provision of services without the subsequent receipt of profit by persons who are members of the founders
An important area of \u200b\u200bactivity	Production, sale of goods, works, services	Charity
Profit distribution procedure	All received profit is subject to further distribution between the participants or transferred for the development of the company	There is no concept of “profit”. Its founders operate with the definition of "earmarked 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	Working personnel are 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	Foundations, government, investors, business (external receipts), membership fees, renting out own premises, operations in stock markets (internal receipts)
Organizational and legal form	LLC, JSC, PJSC, PK (production cooperative), MUP, various partnerships	Charitable or other foundation, institution, religious association, consumer cooperative, etc.
Restrictions on legal capacity	Universal or general. Possess civil law, fulfill the obligations on the basis of which it is allowed to engage in any activity, if it does not contradict the current legislation	Limited legal capacity. Possess only those rights that are reflected in the statutory documents
Entity registering an enterprise	Tax office	Ministry of Justice

These are the main differences between the two types of businesses. Another nuance is accounting. Nonprofit organizations have much more complex accounting, so their founders 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 received profit 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 types of entrepreneurial activity not prohibited by law, if the constituent documents of such commercial organizations do not contain an exhaustive (completed) list of activities that the relevant organization is entitled to engage in. Unitary enterprises, as well as other commercial organizations in respect of which the law provides for special legal capacity (banks, insurance organizations and some others), are not entitled to conclude transactions that contradict the goals and subject matter of their activities, as defined by law or other legal acts. Such transactions are void. Transactions made by other commercial organizations, in contradiction with the objectives of the activity, definitely limited in their constituent documents, may be declared invalid by the court 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 specifics of the rights of the founders (participants) of a legal entity to the property of a legal entity. Legal entities in relation to which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives. Legal entities, to whose property their founders have the right of ownership or other property rights, 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 property rights, nor obligations) include public and religious organizations, charitable and other foundations, associations of legal entities.

A. 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 companiescommercial organizations are recognized with the authorized (pooled) capital divided into shares (contributions) of the founders (participants). TO business partnershipsrelate:

full partnerships,

limited partnerships (limited partnerships).

TO business entitiesrelate:

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.

Members of business companies and contributors to limited partnerships can be:

citizens

and legal entities.

State bodies and bodies of local self-government shall not have the right to act as participants in business companies and as investors in limited partnerships, unless otherwise provided by law. Institutions financed by the owners may be members of business companies and investors in partnerships with the permission of the owner, unless otherwise provided by law. The law may prohibit or limit 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 companiesrelate:

Division of the authorized (joint-stock) capital into shares (units).

A contribution to property can be money, securities, other things or property rights or other rights that have a monetary value. The monetary assessment of the contribution of a participant in a business company is made by agreement between the founders (participants) of the company and, in the cases provided for by law, is subject to an independent expert review.

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

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

Rights and obligations of participants

Full 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 responsible for its obligations with property belonging to them (Article 69 of the Civil Code of the Russian Federation). The liability of the participants in a full partnership is joint and subsidiary. Fellowship of faith(limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the partnership's obligations with their property (general partners), there is one or more participants-investors (limited partners) who bear the risk of losses associated with the activities partnerships, within the amount of their contributions and do not take part in the partnership's entrepreneurial activities. A general partnership and limited partnership are created on the basis of the 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; members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the company's activities, within the value of their contributions. The constituent documents of a limited liability company are:

memorandum of association,

If the company is founded by one person, its constituent 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 court, 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 participants. The charter of the company may provide for the formation of the board of directors (supervisory board) of the company. In a limited liability company, an executive body (collegial and (or) sole) is created, which carries out the current management of its activities and is accountable to the general meeting of its participants. The sole governing body of the company may also be elected not from among its members. The legal status of limited liability companies is regulated by the Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies" 13. An overview of issues of judicial practice in cases related to the activities of limited liability companies is given in the Resolution of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation of December 9, 1999 No. 90/14 "On some issues of the application of the Federal Law" On limited liability companies responsibility "14.

Additional liability company- 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 of such a company jointly 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 the event of bankruptcy of one of the participants, his liability for the company's obligations is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of liability is provided for by the constituent documents of the company. The limited liability company rules apply to the subsidiary company.

Joint-stock company -a company whose authorized capital is divided into a certain number of shares; members 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, within 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 governed by federal laws dated December 26, 1995 No. 208-FZ "On joint stock companies" 15, dated July 19, 1998 No. 115-FZ "On the specifics of the legal status of joint stock companies of workers (people's enterprises)" 16. An overview of judicial practice in cases related to the activities of joint stock companies is given in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of November 18, 2003 N 19 "On some 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 companyis 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. The shareholders of a closed joint stock company have the preemptive right to purchase shares sold by other shareholders of this company. The number of members of a closed joint stock company must not exceed 50 members. Joint Stock Company of Workers (People's Enterprise)- a joint-stock company, whose employees own the number of shares of a people's enterprise, the par 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, due to the prevailing 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. The subsidiary is not liable for the debts of the parent company (partnership). The parent company (partnership), which has the right to give instructions to a subsidiary, including under an agreement with it, instructions binding on it, shall be liable jointly and severally with the subsidiary for transactions concluded by the latter in pursuance of such instructions. Dependent business company- a business company in respect of which the other (dominant, participating) company has more than:

or twenty percent of the authorized 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 authorized capital of a limited liability company is obliged to immediately publish information about this in the manner prescribed by the 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, sale 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 unification by its members (participants) 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.

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

a production cooperative is based on membership principles,

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 bear subsidiary responsibility 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 dated May 8, 1996, No. 41-FZ "On production cooperatives" 18, dated December 8, 1995 No. 193-FZ "On agricultural cooperation" 19. State and municipal unitary enterprisesIs a commercial organization not endowed with the ownership right to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the enterprise. Types of unitary enterprises: 1. A unitary enterprise based on the right of economic management. An 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 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 can seize unnecessary, 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 organizationis 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 in the form of:

public or religious organizations (associations),

non-profit partnerships,

institutions,

autonomous non-profit organizations,

social, charitable and other funds,

associations and unions,

as well as in other forms provided for by federal laws.

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 intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

Consumer cooperative- 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. The members of the consumer cooperative are obliged to cover the resulting losses through additional contributions within three months after the approval of the annual balance sheet. If this obligation is not fulfilled, the cooperative may be liquidated in court at the request of creditors. The members of the consumer cooperative jointly bear subsidiary liability for its obligations within the unpaid part of the additional contribution of each of the members of the cooperative. The income received by the consumer cooperative from entrepreneurial activity is distributed among its members. The legal status of consumer cooperatives is regulated by the Federal Law of July 11, 1997 No. 97-FZ "On Amendments and Addenda to the Law of the Russian Federation" On Consumer Cooperation in the Russian Federation "21 and other regulatory legal acts. Public and religious organizations -voluntary associations of citizens, in the manner prescribed by law, united on the basis of their community of interests to meet spiritual or other non-material needs. Public and religious organizations (associations) have the right to carry out entrepreneurial activities consistent with the goals for the achievement of which they were created. Participants (members) of public and religious organizations (associations) do not retain their rights to the property transferred by them to these organizations, including membership fees. Participants (members) of public and religious organizations (associations) are not responsible for the obligations of these organizations (associations), and these organizations (associations) are not responsible for the obligations of their members. The legal status of these organizations is governed by federal laws dated September 26, 1997 No. 125-FZ "On freedom of conscience and on religious associations", dated January 12, 1996, No. 7-FZ "On non-profit organizations", dated May 19, 1995 No. 82-ФЗ "On Public Associations" and other regulatory legal acts. Fund -non-membership non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful purposes. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not responsible for the obligations of the foundation they created, and the foundation is not responsible 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 socially useful goals for which the foundation was created. In order to carry out entrepreneurial activities, foundations have the right to create economic companies or participate in them. The foundation is obliged to publish annually reports on the use of its property. The decision to liquidate a foundation can only be made by a court upon the application of interested parties. The fund can be liquidated in the following cases:

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

if the goals of the foundation cannot be achieved and the necessary changes to the goals of the foundation 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.

InstitutionIs a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit 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. If they are insufficient, the owner shall bear subsidiary responsibility for the obligations of the institution. The institution is not entitled to dispose of both movable and immovable property. This is the prerogative of the owner. However, an institution has the right to engage in independent income-generating activities and dispose of them independently. Commercial organizations, in order to coordinate their entrepreneurial activities, as well as represent and protect common property interests, may, by agreement between themselves, create associations in the form of associations or unions,which are non-profit organizations. If, by decision of the participants, the association (union) is entrusted with the conduct of entrepreneurial activity, such an association (union) shall be transformed into a business company or partnership or may create a business company for carrying out business activities or participate in such a company. Non-profit organizations can voluntarily unite in 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 rights of a legal entity. Association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary responsibility 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 his own discretion, to leave 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 exit. A member of an association (union) may be expelled from it by decision of the remaining members. Non-commercial partnership -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 in order to provide services in the field of education, health care, culture, science, law, physical culture and sports and other services. The property transferred to an autonomous non-profit organization by its founders (founder) is 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, for one unit of the latter, there are seven units of the former. What is the difference between them - let's figure it out today. Topic of this article: the difference between commercial organizations and non-profit organizations.

What are the similarities

Let's first look at how these two organizations are similar. There are few such points:

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

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

What is the difference

Direction of activity. The main differences between enterprises are in the direction of their activities. So, a commercial organization is created with the aim of making a profit, and a non-commercial organization is aimed at achieving goals of a different, intangible nature.
The original goal of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of the owners; a non-commercial company performs the work specified in the charter, which implies the provision of services and other activities without generating profit by the founders.
Working profitably. All proceeds from a commercial enterprise are distributed among its participants or sent to its further development. In a non-profit company, there is no concept of “profit” at all. But there are those that are spent on specific cases and are not distributed among the participants.
Services and goods. Commercial enterprises manufacture individual goods and services. The work of non-profit enterprises is aimed at social needs and the provision of public goods.
... For commercial organizations, this is the end consumer, for non-commercial organizations - clients and members of the firm.
Enterprise staff. Commercial enterprises employ hired workers, trainees and people. 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. Non-profit organizations receive money from foundations, the state, investors, business (this refers to external receipts), as well as from their members, rental of premises, interest on deposits, operations in the stock market, etc. (this refers to internal receipts ).
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, municipal unitary enterprise, limited partnerships, state unitary enterprise 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.
Restrictions on legal capacity. 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 spelled out in the constituent documents that directly correspond to the achievement of their goals.
The body registering the enterprise. Firms of a commercial orientation are registered by the tax inspectorate; for non-commercial enterprises there is the Ministry of Justice.

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

We have mentioned the main differences between commercial and non-commercial enterprises, but there are actually more of them. Much depends on the specific ones. There are also narrow specifics related to accounting. For NPOs, it is much more complicated, and for this reason, their founders almost never manage to do without a professional accountant.

According to the legislation, it is customary to call a commercial organization 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 unit of management that can produce goods and services for their consumption by society, and of course for making a profit from the conduct of its activities. Each of them complies with the norms established at the legislative level.

The basic concept and essence of a commercial enterprise

Depending on the goals, it is customary to distinguish between commercial and non-commercial organizations. Some, in the process of their activity, strive to receive a high income, while 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. Moreover, 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, differing 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 a commercial one:

The main goal is profit

Pursuit of the goal - making 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 owners' shares in the authorized capital.
They have their own property.
They can be responsible for their obligations.
They exercise their rights and obligations independently, appear in court, etc.

It is customary to refer to the main goals pursued by business entities conducting commercial activities:

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 indicators.
Commercial organizations systematically develop strategies and tactics that adapt to market behavior.
Has all the conditions to ensure the qualifications of his subordinates, including - an increase in wages, 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 the enterprise's own resources, as well as attracting funds from outside, that is, investments. As a rule, the finances of each of the organizations are closely related to money circulation.
It is generally accepted that the economic independence of each of the commercial enterprise 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:

Distributive.
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 lawfully received income, as well as the possibility and procedure for using such funds. Thus, at the enterprise, it turns out, to influence the production process and the interests of each of the subjects of civil turnover.

The control function is designed to take into account the costs of production and sale of the manufactured goods or products, in accordance with their value and the cost of the product. Thus, it is possible to form and forecast a fund of funds, including a reserve one.

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

Analysis at the enterprise itself, regarding its performance in terms of budget and plan execution, schedule for fulfilling obligations, etc.
Control can be carried out directly by the controlling state bodies, regarding the timely and complete calculation of tax obligations, as well as the correctness of their accrual.
Other companies involved in performing the controlling function. It can be a different consulting company.

Thus, due to the control over financial indicators, it is possible to identify the real result from conducting economic activities, to make a decision on the appropriateness of the chosen direction of activity, the quality of its conduct, as well as its continuation.

Otherwise, without proper control, any of the economic entities may become bankrupt, having no idea in which of the articles, he had a "hole"

Modern classification of activities

Today, commercial organizations are usually classified as follows:

Corporations.
State and.

It is important to note that the first group, corporations, are those commercial enterprises that are managed by the founders, as well as members of the highest bodies with corporate rights. In this case, a large group of corporations may include economic societies and partnerships, production, as well as farms.

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 gain or loss incurred by the participants in a general partnership is divided proportionally.
Farming.
An economical society.
A society with additional responsibilities. With this form of management, the participants are liable, that is, each participant is liable for obligations in accordance with their investment.
Limited Liability Company. It is an institution that has one or more persons at its head. 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 obligations that arise in the course of activities. The profit is distributed in proportion to the shares.
Non-public joint stock company. Limited Liability Company.
Production cooperative.

Difference between commercial and non-profit organizations

In terms of business form, commercial and non-commercial organizations differ. In particular, one of the biggest differences is making a profit. So, it does not set itself such a goal, unlike a commercial one.

Item No.	commercial organization	Non-profit organization
1. Purpose.	The goal is to make a profit from its activities.	Doesn't aim to make a profit.
2. Direction of activity.	The founders strive to create 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 members of the organization, directed to the development of the company.	Is absent.
4. Goods and services.	Produce and provide goods and services.	Provide social benefits to all segments of the population
5. State.	Have hired staff.	In addition to hired staff, volunteers and volunteers can participate.
6. Registration.	The tax inspection registers commercial enterprises.	Registration is possible only by the judicial authority.