Classification of the enterprise by industry. Signs of classification of enterprises

MODULE 1.1. CLASSIFICATION OF ENTERPRISES

After passing the state registration, the enterprise is recognized as a legal entity. A legal entity is an organization that has four characteristic features:
Has separate property
Responsible for obligations with their property. This feature provides a minimum guarantee of the rights of its creditors. A legal entity is liable for obligations with all its property;
· has the right to conclude contracts for all types of activities: loans, leases, purchases and sales;
Can be a plaintiff and defendant in court.

A legal entity has an independent balance sheet, current and other bank accounts.

Depending on the goals of their activities, legal entities fall into one of two categories: commercial and non-commercial organizations (Fig. 1).

Commercial organizations are intended to make a profit. They can be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Non-Profit Organizations do not aim to make a profit and do not distribute the profits among the participants. These include various public or religious associations, charitable foundations, consumer cooperatives, non-profit partnerships and other organizations. Non-profit organizations can also conduct entrepreneurial activities. The profit received by such organizations is not distributed among its participants and founders, but is used for their statutory purposes.

An enterprise may belong to various forms of ownership. Legislation allows the existence of the following forms of ownership: private property; state property; property of public organizations and associations; mixed ownership; ownership of joint ventures.

Enterprises of all types of ownership and organizational and legal forms can carry out commercial activities in various forms. By main field of activity enterprises are divided into several groups:
manufacturing enterprises producing industrial, agricultural, construction products;
businesses that provide services for a fee. These include workshops, audit and law firms, etc.;
· enterprises engaged in intermediation (trade, exchange activity) and innovation (research, development and know-how);
· enterprises engaged in the leasing (credit, leasing, rent, trust) of property.

Russian and international standards for the registration of an enterprise provide for a mandatory definition industry affiliation. When determining industry affiliation, an enterprise is assigned to a particular industry based on the type of activity that is predominant at the time of registration.

Within any industry, there are enterprises that, depending on from sizes can be classified as small, large or medium.

For manufacturing enterprises and service firms, the criterion for classifying them in one group or another may be the volume of products or services produced. For supply and sales and trading firms - sales turnover. But in modern conditions, the most acceptable sign characterizing the size of an enterprise is the number of its personnel.

Test control

The enterprise as a business entity in a market economy.

The main object of study of the course "Economic theory" is the enterprise. The general legal, economic and social foundations for organizing an enterprise in the Republic of Belarus are set out in the Law of the same name “On Enterprises” of the Republic of Belarus.

enterprise is an independent business entity with the rights of a legal entity, which, on the basis of the use of property by the labor collective, produces and sells products, performs work, and provides services.

Entity means that this enterprise can act in legislative and other bodies on behalf of the owner and decide all property and other rights in the manner prescribed by law.

Wherein, the main task of the enterprise is an economic activity aimed at making a profit to meet the social and economic interests of the members of the labor collective and the interests of the owner of the property of the enterprise.

Every business must have the following signs:

1. Operational and economic independence, i.e. the enterprise must have separate property in its ownership and operational management, the presence of which ensures the material and technical possibility of the enterprise functioning and its independence. This feature enables the company to have its own balance sheet, correctly keep records of production costs, sales of products and timely submit reports to the statistical authorities and the tax office.

2. Administrative and economic isolation. Each enterprise has its own governing body, the structure of these bodies, as well as ways of interconnection between them.

3. Production and technical unity. Each enterprise has its own special composition of equipment, technological processes, tools, equipment and personnel, connected in a certain way in the production process. This feature distinguishes one company from another.

Classification of enterprises by forms of ownership and sectoral affiliation.

In the economy, there are a variety of enterprises. They differ from each other in a number of ways:

1. Industry affiliation

2. Degrees of specialization

3. Dimensions

4. Forms of ownership

5. The scale of production of the same type of products

6. The nature of the products

7. Organizational and legal forms, etc.

Until now, one of the main features was considered industry differences products, including their purpose, methods of production and consumption. When creating enterprises, it is clearly defined for the production of which type of product (type of work) they are intended. Depending on this, enterprises are divided into:

Heavy industry enterprises (for the production of machinery, equipment, tools, the extraction of raw materials, the production of materials, the generation of electricity and other means of production);

Light industry enterprises;

Agricultural enterprises (growing grain, vegetables, livestock, industrial crops);

construction industry companies,

Transport.

Public catering, etc.

In practice, it is less and less possible to clearly define the sectoral affiliation of enterprises, since most of them have an intersectoral structure. In this regard, enterprises degrees of specialization are divided into:

highly specialized,

Multidisciplinary

Combined.

highly specialized enterprises that produce a limited range of products of mass or large-scale production are considered.

Multidisciplinary enterprises are most often found in industry and agriculture, producing a wide range of products for various purposes. In industry, they can simultaneously specialize in the manufacture of ships, automobiles, baby carriages, refrigerators, machine tools, tools, and the transport of goods; in agriculture - in the cultivation of grain, vegetables, fruits, as well as livestock, feed production, etc.

Combined enterprises These are enterprises that combine different types of entrepreneurial production and commercial activities. In this case, the grouping of enterprises by industry loses its meaning - only products are grouped. Combined enterprises are most often found in the chemical, textile and metallurgical industries. In the textile industry, combination is manifested in the manufacture of fibers from raw materials, yarn from fiber, and fabric from yarn.

The most widespread classification of enterprises according to the capacity of production potential or according to the size of the enterprise. As a rule, all enterprises are divided on this basis into 3 groups:

large,

Medium,

When assigning an enterprise to one of these groups, such indicators as the number of employees, the cost volume of output and the cost of fixed production assets are used.

In accordance with forms of ownership The following types of companies may operate:

Based on state property;

Based on collective ownership;

based on private property;

Based on joint ownership;

Based on mixed forms of ownership.

Enterprises are different in terms of conditions, goals and nature of functioning. For a deeper study of entrepreneurial activity, enterprises are usually classified according to a number of criteria: according to the type and nature of economic activity, forms of ownership, capital ownership and control over it, legal status and other features (Table 4).

Table 4

Enterprise classification

Classification by type and nature of activity

First of all, enterprises differ from each other by belonging to one or another sector of the country's economy - industry, construction, agriculture, transport, trade, supply and marketing, finance, science and education, healthcare, culture, etc. Note that international and Russian standards provide for a mandatory definition of industry affiliation when registering each economic unit. For this purpose, the Russian Federation uses the Russian Classification of Industries of the National Economy.)

The division of enterprises by industry occurs according to the purpose of their products, the nature of the technical base and technological process, the commonality of the raw materials used, the professional composition of personnel, etc.

For example, industrial enterprises are based on the production of goods (usually industrial enterprises include those in which more than 50% of the turnover falls on the production of industrial products).

Trade enterprises are mainly engaged in operations for the purchase and sale of goods. They can either be part of the sales system of large industrial enterprises, or exist independently legally and economically from other firms and carry out trade and intermediary operations.

Freight forwarding companies specialize in carrying out operations for the delivery of goods to the buyer, fulfilling orders from industrial, commercial and other firms.

Modern enterprises are distinguished not only by areas of activity. An important difference between them lies in the relationship of ownership, which is manifested in various organizational structures of the business. Evidence of this is the emergence of various types of enterprises inherent in a market economy. Each of them is used to classify them according to certain criteria.

For the practice of entrepreneurial activity in market conditions, the qualified management of enterprises is their clear and complete classification according to certain criteria. The total number of isolated and grouped types of enterprises depends on the number of selected classification features. A sufficiently complete classification of enterprises should be provided subject to the use of such features:

1) the purpose and nature of the activity;

2) form of ownership;

3) ownership of capital;

4) legal status and form of management;

5) sectoral functional type of activity;

6) technological and territorial integrity;

7) the size of the average payroll in terms of the number of employees and the amount of gross income from the sale of products (works, services).

The classification of enterprises according to the given criteria is shown in Table. 3.

For most enterprises, the commercial nature of the activity with a profit is characteristic. Non-commercial enterprises include charitable, educational, medical, scientific and other enterprises.

Private enterprises are those based on the ownership of the property of individual citizens. In accordance with the Law of Ukraine "On Property", the following three types of private enterprises can be defined:

Individual private enterprise based on private property and labor of one natural person;

Family private enterprise based on private property and labor of citizens living together as members of one family and running a joint household;

A private enterprise with the right to hire labor, based on the private property of an individual citizen of Ukraine with the right to hire labor.

Table C

Classification and types of enterprises

If a private enterprise has not one, but several owners (for example, a family one), then its property is family property. Another, i.e. partial common ownership must be established by a written agreement of the owners of the property.

A collective is an enterprise based on one or more types of collective property. Such an enterprise belongs to a group of co-owners (founders, participants) who act as one subject of collective property rights. The owner's right is exercised through a legal entity - an enterprise that owns, uses and disposes of property in accordance with its charter. The right of collective ownership in a collective enterprise is directly exercised by its governing bodies - the supreme governing body - the general meeting or conference and boards. So, a collective enterprise, while it is in operation, is an object of the right of ownership of the corresponding legal entity. Its founders and participants are the owners of shares (shares, shares, deposits) in the property of the enterprise, contributed to the authorized fund.

In Ukraine, there are state and public utilities enterprises. their property is considered to be the property of national or administrative-territorial units, respectively. A state enterprise is an independent economic unit with the rights of a legal entity that operates on the basis of the state form of ownership in various sectors of the national economy.

In accordance with the Laws of Ukraine, the activity of a state enterprise is based on a combination of the rights of the owner of the property (the state) and the principles of self-government of the labor collective.

State bodies authorized to manage a state enterprise shall not have the right to interfere in its economic activity. They solve the issues of creating an enterprise and determining the goals of its activities, its reorganization and liquidation, and also monitor the efficiency of the use and safety of the property entrusted to the enterprise.

Property that is state property and is assigned to a state enterprise belongs to the right of economic management. By exercising this right, the enterprise owns, uses and disposes of the said property and, at its own discretion, can carry out any actions in relation to it that do not contradict the current legislation.

If the enterprise is based on the basis of combining the property of different owners (legal entities and citizens), then it is called a joint venture with a mixed form of ownership. The Law of Ukraine "On Foreign Economic Activity" states that joint ventures are enterprises based on the joint capital of business entities in the country and foreign business entities, on joint management and on the joint distribution of performance results and risks. Depending on this, there are two types of joint ventures: a) ordinary (national) joint ventures; b) joint ventures with foreign investments. So, the founders of joint ventures can be legal entities and citizens of Ukraine and other states.

According to the ownership of capital and control, it is customary to distinguish between enterprises:

1) national - the capital belongs to the entrepreneurs of their country;

2) foreign - the capital is the property of foreign entrepreneurs in whole or in a certain part, provides them with the necessary control. Such enterprises are created in the form of branches or subsidiaries and are registered in the country of location;

3) mixed-capital is owned by entrepreneurs of two or more countries, their registration is carried out in the country of one of the founders of such an enterprise, this results in the location of its headquarters. If the purpose of creating a mixed enterprise is a joint venture, then it is called general. It is these numerous joint ventures that operate in various sectors of the national economy of Ukraine.

One of the important classifications of enterprises is the classification by legal status and form of management. A sole proprietorship is the property of one person or family. It is liable for its obligations with all its property. Such an enterprise may be registered as an independent enterprise or as a branch of another enterprise. The form of sole enterprises is predominantly small in terms of the number of employees. Cooperative enterprises (cooperatives) are voluntary associations of citizens for the purpose of jointly conducting economic activities. Their characteristic feature is the personal participation of everyone in the activities of using their own or rented property. There are two main types of cooperatives in the economy of Ukraine: production and consumer cooperatives. In the future, we can expect a wide distribution of cooperatives in other areas of activity - scientific, financial, insurance, and the like.

One of the specific organizational forms of entrepreneurship are rental enterprises. Leasing means based on a contractual relationship on the basis of a fixed-term paid possession and use of property necessary for the tenant to carry out business activities. The objects of lease may be integral property complexes of state enterprises or their structural subdivisions (branches, workshops, sites), as well as individual units of property.

Business companies are certain associations of enterprises. In most countries with a market economy, such companies, depending on the nature of integration (persons or capital) and the degree of responsibility for their obligations, are divided into full, limited, limited, and joint-stock companies.

The most developed form of business companies are joint-stock companies. The joint-stock form of management has its advantages, namely: financial, which create a mechanism for the rapid mobilization of large investments and regular income in the form of dividends from shares; economic - equity capital contributes to the establishment of a flexible system of production and economic relations mediated by cross or chain ownership of shares; social - corporatization is an important form of denationalization of the property of enterprises of any size, transformation of employees into owners of a certain share of their property.

The so-called parent (main) enterprises or firms have technological and territorial integrity. A feature of their activities is that they control other enterprises (firms). Depending on the amount of capital owned by the parent (main) company, as well as the legal status and degree of subordination of the enterprise, which are in the sphere of influence of the parent company, they can be divided into subsidiaries and associates, branches.

A subsidiary is a legally independent entity that carries out commercial operations and draws up a balance sheet. However, the parent company strictly controls the activities of its subsidiaries, since it owns a controlling stake in their shares.

The associated enterprise is independent. It is not under the control of the enterprise that owns its shares.

Unlike subsidiaries and associated enterprises, a branch does not have legal and economic independence, is deprived of its own charter and balance sheet, acts on behalf and on behalf of the main enterprise, and has the same name with it. Almost the entire share capital of the branch belongs to the parent company.

The classification of enterprises by sectoral functional activity 5 is generally clear from the very name of their individual types and groups. Assistance will require only leasing companies. In the world economy, such economic entities are understood as international manufacturing firms that, for an appropriate fee, lease material assets that are part of fixed assets - a variety of technological equipment, vehicles, computers, etc.

One of the criteria for classifying enterprises is their size. There are giant enterprises in the world with multibillion-dollar turnover, which employ tens and hundreds of thousands of people. Along with large enterprises, medium and small enterprises exist and develop, employing only a few people. According to the amendments to the Economic Code No. 523-VI (523-17) dated September 18, 2008, "Small (regardless of the form of ownership) defines enterprises in which the average number of employees for the reporting (financial) year exceeds two hundred and fifty people, and the volume gross income from the sale of products (works, services) for this period does not exceed seventy million hryvnia.Large enterprises are enterprises in which the average number of employees for the reporting (financial) year exceeds two services) for the year exceeds the amount of one hundred million hryvnia. All other enterprises are determined by the average ".

One of the factors affecting the size of the enterprise is the technological type of the production process. On this basis, mass, serial and single production are distinguished.

Mass production specializes in producing a small but stable range of products in large quantities. Serial production involves a large range of products, but in smaller quantities. It is focused on permanent, but not mass needs. Single production is designed for a wide, but not stable, nomenclature, the need for which is calculated in units. According to the three technological types of production, it is possible to create large, medium and small enterprises.

However, the technological factor is not the only one for the creation of certain sizes of enterprises. The ability of the enterprise to respond to the development of scientific and technological progress, to introduce new ideas into production in a timely manner, depends on the size. Often, the excessive size of the enterprise prevents its renewal, since a very large number of means of production have to be replaced. And a small business is not always able to apply scientific and technological achievements. Therefore, the optimal size of the enterprise is considered to be the one that provides the possibility of introducing scientific and technical developments.

Enterprises of various sizes have the ability to quickly respond to changes in the market situation, to the movement of demand, the emergence of new needs in society. Large enterprises are less mobile, so they focus on sustainable demand.

The market, as you know, requires competitive products from the enterprise. Therefore, the optimal size of the enterprise will be such, which ensures the creation of competitive goods, services and works, is achieved under the condition of minimizing the costs of production and sale of products.

So, the optimal size of the enterprise will be the one that provides the maximum possible output of goods or services at the minimum cost of producing products and bringing them to the consumer. It is clear that for each specific enterprise there is an optimal size. Depending on the production profile, it can be more or less.

The choice of a specific organizational form of the enterprise is carried out by entrepreneurs independently. This takes into account the content and main areas of activity, areas of implementation, resources that can be included in it, type of ownership, number and composition of persons directly combined to conduct business activities, and other favorable conditions.

Enterprises are different in terms of conditions, goals and nature of functioning. For a deeper study of entrepreneurial activity, enterprises are usually classified according to the type and nature of economic activity, forms of ownership, ownership of capital and control over it, legal status and other features.

Classification by industry and type of economic activity.

Enterprises differ from each other by belonging to a particular sector of the country's economy - industry, construction, agriculture, transport, trade, science and education, etc. The division of enterprises by industry occurs according to the purpose of their products, the nature of the technical base and technological process, the commonality of the raw materials used, the professional composition of personnel, etc.

Classification according to forms of ownership.

The form of ownership underlies the legal status of the enterprise. According to the forms of ownership, private, state, municipal, owned by public organizations and other enterprises are distinguished.

In all market economies, most enterprises are privately owned.

Private enterprises can exist in the form of independent independent companies or in the form of associations created both on the basis of a participation system and on the basis of agreements between the participants in the association.

State-owned enterprises act, along with private firms, as counterparties in economic turnover. Under the state enterprises are understood as purely state, and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all the share capital received as a result of nationalization or newly created. In mixed public-private companies, the state, represented by some ministry or holding company, may own a significant part of the block of shares (more than 50%).

Classification according to the size of the enterprise.

As a rule, on this basis, enterprises are divided as follows: small - up to 50 employees, medium - from 50 to 300, large - over 500, including especially large - over 1,000 employees. Determining the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, assets, profits, etc.

In general, the leading role in the national economy, despite their relatively small number, is played by large enterprises. The main number of enterprises is represented by small and medium-sized enterprises.

The Russian economy is still characterized by a low share of small and medium-sized private entrepreneurship.

Classification according to the predominant production factor.

In accordance with the characteristics of the resources used, enterprises are divided into: those using mainly labor resources (labor-intensive), intensively using means of production (capital-intensive), intensively using materials (material-intensive).

Labor-intensive enterprises are characterized by a high share of labor costs in total production costs. These enterprises tend to have a high degree of division of labor. The division of labor has positive and negative consequences.

Capital-intensive enterprises have a particularly large amount of means of production. A significant part of production costs is depreciation.

Material-intensive enterprises have high resource costs. These enterprises have to solve the problem of efficient use of resources and environmental problems associated with the disposal of production waste.

Classification by ownership of capital and control over them.

By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.

National enterprises are those whose capital belongs to the entrepreneurs of their country. Nationality is also determined by the location and registration of the main company. Foreign enterprises are those whose capital is owned by foreign entrepreneurs who fully or to a certain extent ensure their control.

Foreign enterprises are formed either through the creation of a joint-stock company or through the purchase of controlling stakes in local firms, leading to the emergence of foreign control. Foreign companies are usually registered in the country of location as branches, subsidiaries or associates of foreign parent companies.

Mixed by capital refers to enterprises whose capital belongs to entrepreneurs from two or more countries. The registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force in it, which determines the location of its headquarters. Mixed enterprises - this is one of the varieties of international interweaving of capital. Joint ventures are called joint ventures in cases where the purpose of their creation is the implementation of joint entrepreneurial activities. Forms of mixed capital companies are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.

Enterprises whose capital belongs to entrepreneurs from several countries are called multinational. Multinational companies are formed by merging the assets of merging firms from different countries and issuing shares in the newly created company.

In modern conditions, the largest industrial firms are focusing on the creation of joint production enterprises, as well as enterprises for the implementation of scientific and technical cooperation. Joint ventures are especially numerous in new and rapidly growing industries that require huge one-time investments - in oil refining, petrochemistry, the chemical industry, the production of plastics, synthetic rubber, aluminum, and nuclear power. Joint ventures are also created as temporary associations for the implementation of large contracts for the construction of ports, dams, pipelines, transport facilities, power plants, railways, etc.

Classification by organizational and legal forms

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

In the organization of entrepreneurial activity, a special place belongs to enterprises organized by the association of entrepreneurs - business partnerships and companies.

Business partnerships and companies are recognized as commercial organizations with share (contributions) of founders (participants) authorized (share) capital.

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

General partnership

A partnership is recognized as full, 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 jointly and severally bear subsidiary liability for its obligations with their property.

Faith partnership

A limited partnership (limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are 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 activities of the partnership, 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.

Limited Liability Company

A limited liability company (LLC) 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; 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, within the value of their contributions.

Additional Liability Company

An Additional Liability Company (ALC) is a company founded by one or more persons, the authorized capital of which is divided into shares; the participants in such a society jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions

Joint-Stock Company

A joint stock company (JSC) is 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.

A joint-stock company can be of an open (JSC) and closed (CJSC) type.

An open joint stock company is a joint

a company whose members may alienate their shares without the consent of other shareholders.

A closed joint stock company is a joint stock company whose shares are distributed only among its founders or other predetermined circle of persons.

Production cooperatives

Production cooperatives are a voluntary association of citizens for joint production or other economic activities, based on the personal labor participation of members of the cooperative and the pooling of their property shares.

Unitary enterprises

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

Only state and municipal enterprises can be created in the form of unitary enterprises.

When creating a new enterprise, the correct choice of its organizational and legal form is important, which depends on the following factors: the availability of start-up capital and material

resources, the number of founders, personal experience and organizational abilities, scope of activity, market conditions, etc., therefore, it is very important, based on these factors, to analyze the legal forms in order to choose the most suitable option.

3 . Comparative analysis of organizational and legal forms of enterprises on the example of LLC and CJSC

Limited liability companies and closed joint-stock companies are by far the most common organizational and legal forms of commercial organizations in the field of small and medium-sized businesses. Their main advantage is that the founders bear limited liability for the debts of the organization they created within the limits of the value of contributions made to the authorized capital. In order to better understand their features, it is necessary to conduct a comparative analysis.

1. From the point of view of the legal status, LLC and CJSC practically coincide, because. Both of these OPFs are business entities. However, a CJSC issues shares, which is why its activities are also regulated by the legislation on the securities market and are more regulated than those of an LLC. The main difference is that the authorized capital of an LLC consists of the shares of the participants, while in a CJSC the authorized capital consists of shares. At the same time, a share in the authorized capital of an LLC is a property right of a participant, and a share is a security. To form the authorized capital, a CJSC issues shares and registers them with the state, which means a more complicated procedure for creating a CJSC and subjecting it to the legislation on the securities market and protecting the rights of investors.

2. A feature of the creation of an LLC is the need to pay at least 50% of the authorized capital before the state registration of the company. When paying for the authorized capital of funds, the founders open a so-called temporary (accumulative) bank account, the funds from which, after the state registration of the LLC, will go to the settlement account opened by the LLC. At the same time, the establishment of a CJSC does not require payment of the authorized capital prior to the state registration of the company. The founders must pay at least 50% of the authorized capital within 3 months from the date of state registration of the CJSC.

3. The main difference in the procedure for creating a CJSC is the need to register an issue of shares. Documents for registration of the issue of CJSC shares must be submitted to the relevant department of the Federal Service for Financial Markets of Russia no later than 1 month from the date of state registration of the company. Despite the fact that when registering the issue of CJSC shares, neither state duty nor tax on transactions with securities is paid, nevertheless, the costs of preparing a package of necessary documents increase, and additional time costs arise. Due to the need to register the issue of shares, the procedure for creating a CJSC is longer and more costly than the procedure for creating an LLC.

4. In LLC and CJSC, the procedure for increasing the authorized capital is different. So, in an LLC, this procedure is much simpler: after making decisions and performing the necessary actions, appropriate changes are made to the constituent documents of the LLC, and state registration of such changes is carried out. In a CJSC, this procedure is more complicated, because the increase in the authorized capital is connected with the issue of new shares. In this regard, it is first necessary to register the corresponding issue of shares, place shares, register a report on the results of the issue, and then make and register changes to the charter of the CJSC. Thus, the procedure for increasing the authorized capital in a CJSC is associated with high costs compared to increasing the authorized capital of an LLC.

5. LLC is characterized by a more closed nature of relations between participants. In an LLC, it is possible to completely prohibit or significantly limit the possibility of accepting new members into the company. This is achieved by including in the charter of an LLC a direct prohibition on the alienation by a participant of his share to third parties, or by establishing in the charter a requirement to obtain the consent of the other participants and the LLC itself to make such an assignment.

In a CJSC, the possibility of the appearance of new shareholders in the company cannot be completely ruled out. The only restriction is the pre-emptive right to purchase shares when selling to a third party. However, the gratuitous transfer of shares to a third party can be carried out freely. The charter of a CJSC cannot provide for obtaining the consent of the other shareholders and the CJSC itself for the alienation of shares both to third parties and to other shareholders. Thus, a CJSC is more open to access to the company by third parties.

6. Legislation provides LLC with more opportunities to establish additional rights and obligations of participants by including relevant provisions in the charter. Thus, the position of different participants in one LLC may not be the same.

In a CJSC, the content of a shareholder's rights depends on the category of shares he owns - ordinary or preferred. The charter of a CJSC cannot provide for different rights or obligations for holders of ordinary shares or one type of preferred shares, since all ordinary shares (preferred shares of the same type) provide their owners with the same amount of rights.

7. The legislation provides for more opportunities for terminating the status of an LLC participant, including the right of a participant to withdraw from the LLC and receive the actual value of his share. The right of a participant to withdraw from an LLC can only be limited by the articles of association. This situation can be seen as both an advantage of an LLC and its disadvantage.

On the one hand, the rights of an LLC participant are protected to the greatest extent: having invested in a common cause, if further participation in the company is inappropriate, he can not only return the invested funds, but also receive significant income. On the other hand, the right of a participant to withdraw from the company is one of the shortcomings of an LLC, because a participant who owns a significant share can practically "destroy" the company: as a result of the exit of such a participant, the company will lose most of its property.

In a CJSC, such a situation is impossible, because a shareholder cannot voluntarily withdraw from the CJSC and receive the market value of the shares.

8. A participant in an LLC may be expelled from the company in a judicial proceeding. This position is also twofold. On the one hand, it is in the interests of the company to exclude a participant who does not take part in the affairs of the company, does not attend general meetings, and does not fulfill his obligations to the company. On the other hand, the participants in the company can use the right granted to them to apply to the court with a claim for the exclusion of a participant in order to "force out" an objectionable participant from the society.

9. In LLC and CJSC, the procedure for making decisions by the supreme management body - the general meeting is different. In an LLC, when holding a general meeting, the votes are counted based on the total number of participants in the LLC, and not on the number of participants present at the meeting. In CJSC, when making decisions, the number of votes is counted based on the number of shareholders - owners of voting shares participating in the meeting.

In addition, in an LLC, a significant number of issues must be resolved unanimously by all participants in the LLC. On the one hand, this makes it possible to take into account the interests of all participants: in the absence of the consent of at least one of the participants, it is impossible to make an important decision. On the other hand, with a constant conflict of participants or in the case when one of the participants systematically does not participate in meetings, decision-making becomes impossible. Such a situation can block the work of the company, and the only way out of it is to expel the participant from the LLC in court. Thus, in an LLC it is more difficult to make decisions that are beneficial only to a part of the company's participants, i.e. greater coordination of actions of the participants is required.

CJSCs have more opportunities to make decisions that are not beneficial for the shareholders. Thus, decisions are generally taken by a majority (qualified majority) of votes from the number of shareholders participating in the meeting. The General Meeting of Shareholders is valid if it is attended by shareholders holding in aggregate more than 50% of the votes. In the absence of a quorum, a repeated general meeting of shareholders is held, which is valid if it is attended by shareholders holding in aggregate at least 30% of the votes. Thus, when holding a repeated general meeting, there is a real opportunity for decision-making by a narrow group of shareholders, without taking into account the interests of other shareholders.

10. Both LLCs and CJSCs may not have a board of directors - in this case, issues related to the competence of the board of directors are decided by the general meeting of participants / shareholders. If the board of directors is nevertheless created, one should pay attention to the fact that in CJSC the range of issues referred to the competence of the board of directors is much wider.

11. The audit commission (auditor) is a body exercising control over the financial and economic activities of the company. In an LLC with 15 members or less, the creation of an audit commission (auditor) is not mandatory, while in a CJSC an audit commission (auditor) is mandatory.

12. The charter of an LLC may define a special procedure for the distribution of profits (for example, in equal shares according to the number of participants, etc.). In a CJSC, the procedure for determining the amount of dividends will depend on the category of shares (ordinary or preferred) owned by the shareholder. In addition, for CJSCs, the law provides for certain requirements for the timing of dividend payments. The frequency of distribution of profits/payment of dividends for LLCs and CJSCs is the same.

We will not dwell in detail on such organizational and legal forms as a company with additional liability, a limited partnership, a general partnership, since they, due to their specific features, are unprofitable when doing business.

Thus, we examined the essence and main forms of organizational and legal enterprises in Russia, conducted their comparative analysis and found out that the most preferred organizational and legal forms of commercial organizations and enterprises are a closed joint stock company (CJSC) and a limited liability company (LLC).

Task number 1

Fixed assets - a set of material assets used as means of labor, in the production of products, the performance of work, for the provision of services, or for the management of an organization.

Fixed assets are a set of means of labor that function in an unchanged natural form for a long time and transfer their value to the finished product as they wear out.

According to their purpose, fixed assets are divided into production and non-production.

Fixed assets are valued at their original, replacement, residual, liquidation and average annual value.

The average annual cost of fixed assets is calculated using formula 1:

where Cn and Sk are the cost at the beginning and end of the year.

The average annual cost of fixed production assets:

Fixed assets wear out during operation. There are two types of wear: physical and moral.

Depreciation is a cash compensation for the depreciation of fixed assets by including part of their value in the cost of output.

The amount of depreciation deductions is calculated according to formula 2:

where K is the rate of depreciation,%

Answer: 7 144 775 rubles; RUB 6,287,402; RUB 1,068,858.34

Task number 2

The main method for determining material requirements is the direct counting method.

Its essence lies in the fact that the need for material resources is determined by multiplying the rate of consumption of material resources by the production program.

There are the following varieties of the direct counting method: by product, item by item, by analogy, by type representative.

The need for material resources by the detailed method is determined by formula 3:

enterprise capital stock material

where Nd is the consumption rate of materials per 1 part;

Pd - plan for the production of parts.

1) Detail No. 1;

Item #1;

Item #1;

When calculating the cost of materials for the manufacture of the annual program of the product "C", it is necessary to take into account the number of parts No. 1,2,3 included in the product "C" and the price of 1 kg of steel.

Cost of basic materials:

The cost of auxiliary materials is determined based on the cost of auxiliary materials for 1 product "C" and the annual program of products "C".

The composition of the total material costs must include the annual costs of materials, auxiliary materials, purchased tools and energy.

Answer: 1,169,280 rubles; 50,400 rubles; RUB 1,315,980

Task number 3

Compensation is usually understood as the remuneration established by the employee for the performance of labor duties.

Distinguish between basic and additional wages.

The basic salary includes payments for hours worked, for the quantity and quality of work performed, additional payments for overtime work, for night work, bonuses, etc.

Additional wages include vacation pay, performance of state and public duties, etc.

Basic salary of the main workers according to formula 4:

where is the piece rate;

The number of manufactured products per unit of time (annual production program, see task No. 2);

P - premium of the main workers in%

The piece rate is determined by formula 5:

where Sch - the average hourly tariff rate for the manufacture of the product "C", rub.;

Tr - the average labor intensity of manufacturing the product "C", hour.

The basic wages of auxiliary workers are calculated from the basic wages of the main workers, taking into account the size (percentage) of the basic wages of auxiliary workers.

The basic salary of management personnel is calculated from the basic salary of workers (main and auxiliary), taking into account the size (percentage) of the basic salary of management personnel.

The basic salary of employees is determined by formula 6:

The additional wages of employees are calculated from the basic wages of the main and auxiliary workers and management personnel, taking into account the size (percentage) of the additional wages of employees.

Labor costs include the basic and additional wages of employees (primary and auxiliary workers and management personnel). Labor costs are determined by formula 7:

Insurance payments are 30% of labor costs.

Answer: 9,417,166.25 rubles; RUB 2,825,149.88

Task number 4

When performing task No. 4, it is necessary to take into account that other costs associated with the production and sale of products include: the cost of paying for bank services, paying for communication services, travel expenses, etc.

Answer: 28,950 rubles.

Task number 5

The cost of products, works and services is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process (works and services), as well as other costs for its production and sale.

According to the methods of planning, accounting and distribution, the costs are classified by economic elements (estimated breakdown of costs) and by the place of their implementation (grouping by costing items).

The grouping of costs by economic elements is reflected in the cost estimate for the production and sale of products (works and services) and includes the following elements: material costs, labor costs, insurance payments, depreciation, other costs.

Based on the results of tasks No. 1,2,3,4, production costs for the production of products "C" are calculated and a cost estimate is compiled.

Table 1 - Cost estimate for the production of products "C"

Selling expenses include the cost of packaging products in a warehouse, transportation, packaging, shipment, storage of products, commission fees, marketing research, advertising and other costs associated with the sale of products.

Selling expenses are calculated as a percentage of the production cost.

The total cost of products "C":

The unit cost of item C is calculated by dividing the total cost of producing item C by the annual production program of item C.

Answer: 14,868,748.52 rubles; RUB 2,655.13

Task number 6

Price - the monetary expression of the value of the goods. Goods in the distribution network can come directly from the manufacturer or through an intermediary.

If the products enter the distribution network through a wholesaler, then the retail price is calculated using formula 8:

where C is the cost of production;

P - profit from the sale of products;

VAT - value added tax;

Nopt - wholesaler's allowance;

Ntorg - trade allowance

Profit from the sale of products is determined by formula 9:

where Ur - the level of profitability of products,%

Value added tax is determined by formula 10:

The selling price of the enterprise is calculated according to formula 11:

The price of industry is calculated according to formula 12:

The retail price is calculated using formula 13:

Answer: 4,803.25 rubles.

Task number 7

All employees working at enterprises are divided into industrial and non-industrial personnel.

The industrial and production personnel include the following categories: workers (main and auxiliary), managers, specialists, employees, students, security, junior service personnel.

The number of main workers is calculated according to formula 14:

where Tr is the labor intensity of manufacturing a unit of production;

Nyear - annual production program,

FRV - useful annual fund of working time of one worker, hour;

Kvn - the planned coefficient for the implementation of standards.

When calculating the number of employees, it is necessary to take into account the percentage of the number of workers in the total number of employees.

Labor productivity characterizes the efficiency of labor costs in material production, both for an individual worker and for the team as a whole.

The main indicators of labor productivity are output and labor intensity.

Output characterizes the quantity of products in physical or monetary terms by one worker or worker and is calculated according to formula 15:

where VP is the volume of production in monetary terms;

CHR - the number of workers or employees.

The volume of production in monetary terms is determined on the basis of the annual production program of the product "C" and the selling price of the enterprise and is calculated according to formula 16:

Answer: 29 people; 48 people; RUB 20,697,320; RUB 713,700.69; RUB 431,194.17