Ed. A.V. Sidorovich
Section II. BUSINESS AND INDIVIDUAL REPRODUCTION
Chapter 43. Essence and forms of organization of entrepreneurship
Collective entrepreneurship
Collective entrepreneurship is a form of entrepreneurship in which labor participation is the source of entrepreneurial competence, and workers have a decisive influence on decision-making. It is this feature that distinguishes collective entrepreneurship from private entrepreneurship, which is implemented in a group form.
Acting on the basis general principles entrepreneurship, this form has significant features. First, there is no division of workers into participants in the entrepreneurial process and those who are eliminated from it.
Secondly, the determining factor in the distribution of the results of entrepreneurial activity is not property, but labor input. Third, while maintaining a cooperative form of labor, collective entrepreneurship excludes exploitation.
Although the receipt of income remains one of the motivational features of the collective form of entrepreneurship, the preservation of the economic stability of the production unit as a condition for ensuring the employment of workers is of paramount importance for this form. Strengthening its competitiveness is associated with the action of two determining factors. First, it is the democratization of the entrepreneurial process through the involvement of all employees in it, which contributes to an increase in the effectiveness of the entrepreneurial function. Secondly, this is a change in the structure of costs, which does not include payment for an entrepreneurial resource, since the implementation of an entrepreneurial function in a collective form is part of the general labor activity team members. Thanks to this, this form acquires competitive advantage by costs.
Meanwhile, operating in a market environment, collective entrepreneurship cannot ignore those criteria that determine the viability of business entities, for example, the level of profitability. This leads to internal inconsistency and weakens the possibilities of this form of entrepreneurship. Given this circumstance, as well as that social role, which she plays, many countries have programs to support collective entrepreneurship.
The forms of implementation of collective entrepreneurship currently include a production cooperative and a collective enterprise.
Lesson number 2
Topic: Organizational and legal forms of entrepreneurship
- Resources and factors of production.
- Types of entrepreneurial activity.
- Organizational and legal forms of entrepreneurial de-
business (private enterprise, partnership, society,
corporations, etc.) - Didactic game " Lucrative idea».
Lesson objectives:
- To acquaint students with the main types and forms of entrepreneurship
business in Russia. - Cultivate entrepreneurial spirit.
- Develop the skill of economic analysis.
Teaching methods: Storytelling, conversation, explanation, demonstration, self-
independent work, didactic game.
Equipment: Schemes, posters, game equipment.
Interdisciplinary connections: technology, social science
During the classes:
I. Organizational moment.
Greetings, check of the payroll, preparation for the lesson.
P. Checking homework.
Sh. Actualization.
It is suggested to ask students a number of questions:
- What are factors of production?
- What types of entrepreneurial activities do you know?
- What forms of entrepreneurship do you know?
IV. Explanation of the new material.
1) The entrepreneur, as already mentioned, relying on his own
ness, establishes the production of goods or services. For anyone
production in any economic formation are necessary
resources. Resources are a collection of natural, material,
financial, social and spiritual forces that can be used
called in the production process to create goods and services.
All resources are subdivided into natural, material, labor
and financial.
Natural, material and labor resources
Are resources,
without which no production can exist, therefore
they got the name basic
... Financial resources arising
in market conditions, received the name derivatives
... And then what does it mean
Do you like "factors of production"? What is their difference from “production resources
leadership "?
Giving a characteristic of production resources, we note that it is
everything that can be involved in the production process, and factors
production means the resources actually involved in the process
production. Consequently, "production resources" are more
a different concept than "factors of production". Unlike resources,
factors become such only in the production process, inter-
modulating with each other. Therefore, production is always mutually
the action of factors.
Factors
Is what is used in the production process
and on what the course of production and its results directly depend.
These include: Natural resources(land and natural resources);
production resources (buildings, equipment, machines, etc.);
labor resources (people, their physical and mental abilities).
In the market system, economists identify the fourth factor of production
leadership - entrepreneurial ability. The entrepreneur takes
taking the initiative to combine natural, industrial and labor
new resources into a single process of production of goods or services.
2) There are several types of entrepreneurial activity:
- production,
- commercial (trade),
- financial,
- insurance,
- mediation.
Manufacturing entrepreneurship
characterized by
that the entrepreneur and his company work in the field of direct
production of goods and services, selling which make a profit.
In the sphere commercial entrepreneurship
businessman
acts as a trader, selling finished goods to the buyer,
acquired by him from other persons. Profit comes from sales
goods at a price exceeding the purchase price.
Financial entrepreneurship
- a special form of commercial
entrepreneurship in which, as a subject of sale and purchase
are money and securities. The entrepreneur's profit arises
e as a result of the sale of financial resources with interest
Mediation
- a specific type of entrepreneurial
activities closely related to other types, it is co-
an integral part of the production, financial and commercial
entrepreneurship. The middleman stands between the manufacturer
or the seller on the one hand and the buyer on the other, connecting
them into one chain of an entrepreneurial transaction. The object of purchase and sale
is the information that the intermediary receives from the production
body (seller) and transfers to the buyer. For the so-called service
he receives remuneration by agreement or set
norms.
Insurance business
- here you are an entrepreneur-
steps as a seller of insurance services, offers personally or
through intermediaries - insurance agents - to purchase services of potential
to the new buyer. The object of entrepreneurial activity
becomes an insurance service that is sold for a fee.
It should be noted that all types of entrepreneurial activity
ness are interconnected, so that, while dealing with one species, inevitably
We have to deal with other species as well.
3) There are several forms of private entrepreneurship.
By type of ownership, they are subdivided into individual and number
lective
... To individual forms of entrepreneurial de-
Activities include:
- individual labor activity,
- sole proprietorship and
- family business.
Individual labor activity
carried out without
changes in hired labor. Carried out with the use of hired
labor, it is registered as a sole proprietorship.
Family business
differs in that funds for activities
the assets of the enterprise are formed from the assets of the family and all family members
are the owners of the enterprise, the profit is distributed in
depending on participation in the activity or for previously agreed purposes.
Benefits of a custom shape:
- complete independence;
- efficiency of management and decision-making;
- direct and immediate incentive for effective action
the enterprise's name; - maximum incentives, etc.
Flaws:
- the difficulty of attracting large capital;
- uncertainty in terms of activity;
- unlimited liability for debts;
- the sole owner cannot be an expert in all matters
dew production; supply, sales, etc., which leads to the
making erroneous decisions.
Collective form
entrepreneurship is carried out
a group of citizens on the basis of their own property and various
forms of attracting property of other individuals. It includes-
Xia: companies, partnerships, corporations, joint stock companies, etc.
The nature economic relations societies are of two types:
limited and not limited liability.
Additional liability company
- form pre-
acceptance activity, in which all members of the team do not
days unlimited joint and several liability for obligations
firms with all their property. This means that it is not necessary to add
seize the members of the collective equal parts of the capital and distribute
well, income, but in case of failure, each of them is responsible
not only in proportion to its share, but also covers losses and other
partners.
Limited liability company
Is an established
a business company established by one or more persons, charter-
capital of which is divided into shares, the sizes of which are determined
constituent documents; members of the society are not responsible for its
obligations and bear the risk of losses associated with the activities
society, by their contributions.
Partnerships
Is the unification of several persons for joint
commercial activities but not capital. Distinguish between complete
(open) partnership and limited (on faith).
Full partnership
assumes that each partner participates
in the affairs of the partnership and bears full responsibility for the obligations
not only invested capital, but also all property.
Limited partnership
- an association consisting of half-
comrades responsible only within its
contribution (limited partners).
Advantages of partnerships:
- easy to organize;
- economic (material, labor, financial) opportunities
increases; - there is an opportunity to attract qualified
specialists;
Flaws:
- limited in financial resources;
- ambiguous understanding of the goals of the activity;
- unlimited liability of partners not only for their
own decisions, but also for the consequences of the actions of others; - the difficulty of determining the measure of each in the income or loss of a firm
we, the section of property; - unpredictability due to the exit from the company of one
from her partners;
Corporation
- it legal form business created for joint
the correct management economic activity by combining capi-
tala with the aim of making a profit.
Joint-stock company
Is a company, the authorized capital of which
rogo is divided into a certain number of parts (shares) equal to
nominal value. There are two types of joint stock companies:
open and closed.
Open joint stock company
called society,
whose members can freely buy and sell shares
companies without the consent of other shareholders.
Closed joint stock company
- shares are distributed
only among the founders (among a predetermined circle of persons).
Advantages:
- members of the community have limited liability;
- the procedure for the sale and purchase of a participation interest (shares) is not complicated;
- this form is more effective for attracting additional
capital for the development of production, i.e. you can take a loan.
Flaws:
- the establishment of a joint stock company is a complex and time-consuming business;
- is subject to double taxation (firstly,
as an independent legal entity pays income tax; secondly, part of the profit distributed among shareholders
as a dividend, taxed again as personal benefits
moves of citizens); - difficulty in making a single decision.
Each of entrepreneurial forms has its advantages
and disadvantages, (see table. 9) therefore, opening a business, undertaking
the bodies themselves choose one or another form of activity, guided by
personal interests. Ownership forms are shown
in fig. 3.
I. Practical work: Didactic game "Profitable Idea"
(see Appendix 5).
II. Homework: continue filling in the table. 9.
Create a crossword puzzle on the topic "Entrepreneurship". Select
and substantiate the organizational and legal form of your enterprise.
III. Summing up the results of the lesson, assigning marks.
Collective entrepreneurship (partnership)- a form of organization of entrepreneurial activity, in which two or more entrepreneurs make joint decisions and bear personal property responsibility for the conduct of the business.
Collective entrepreneurship can be carried out in the following forms:
- production cooperative (artels) – voluntary association of people 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 or other participation and the combination of property share contributions;
- unlimited companies (full partnership), when all partners, co-owners bear equal responsibility for their property in case of losses, damages, etc .;
- limited society (limited partnership), in which, along with the participants performing on behalf of the partnership entrepreneurial activity and liable for the obligations of the partnership with their property (general partners), there are one or more participants - investors (limited partners) who bear the risk of losses associated with the activities of the partnership within the amount of their contributions and do not participate in the partnership's entrepreneurial activities;
- limited liability companies in which co-owners have the right to contribute capital in certain limited amounts, are not liable for the company's obligations and bear the risk of losses associated with the company's activities, within the value of their contributions;
- joint stock company (corporation), which is one of the varieties business companies... A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligations of the participants of the company (shareholders) in relation to the company. The activities of the joint stock company in Russian Federation regulated by the Federal Law "On Joint Stock Companies".
The participants of the joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of their shares.
Open and closed joint stock companies are distinguished. Sometimes companies with additional liability are also singled out.
Commercial entrepreneurship - entrepreneurial activity pursuing profit-making as its main goal. Commercial entrepreneurship can be carried out in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises.
Non-profit entrepreneurship - activity, the purpose of which is not to make a profit and, accordingly, does not provide for the distribution of the received profit among the participants. Non-commercial entrepreneurship can be carried out in the form consumer cooperatives, public and religious organizations, charitable and other foundations.
Considered at the end of the previous paragraph, such organizational and legal forms of entrepreneurship as an autonomous non-profit organization and a foundation are nevertheless much more often used as a tool not for private entrepreneurship, but for collective entrepreneurship.
Collective entrepreneurship is usually referred to as a set of organizational and legal forms
entrepreneurial activity, the participants of which bear unlimited joint and several liability for the obligations of the entrepreneurial firm with all their property. In our opinion, modern business practice provides data for identifying five types of collective entrepreneurship , namely the collective
entrepreneurship based on seemingly no-man's property, which we call collectively indefinite
Collective entrepreneurship based on no-man's property, in turn, disintegrates into three kinds .
property, collective entrepreneurship on the basis of associative property, which, under certain circumstances, easily turns into no one's property, as well as collective entrepreneurship on the basis of cooperative, conditionally shared and group (joint) property.
First of which is based on the use of implicit proprietary powers by the founders of a legal entity, second - on the use of implicit proprietary powers by managers and employees of entrepreneurial firms. The emergence of these types of collective
entrepreneurship does not follow from the current legislation, it is wholly and completely conditioned by the peculiarities of the constituent documents of registered subjects of entrepreneurial business, to whose property the founders do not have property or liability rights. These, as we already know, are non-profit organizations.
AND fund , and autonomous non-profit organization can be considered as a tool for collective entrepreneurship in cases where their founders include at least two individuals. None of them, as we understand it, is the owner of the property of the fund or autonomous non-profit organization and does not participate in the distribution of profits and losses of a business entity. The profit of these legal entities, according to the law, is not subject to distribution among the founders and, as a rule, is not formed at all due to the non-commercial nature of the business activities of these entities, and the founders are not liable for the obligations of the organization created by them. Nevertheless, without explicitly possessing proprietary powers, these organizational and legal forms can exercise them implicitly, using the same levers of influence as their likely sole founder.
Thus, the founders of the autonomous non-profit organization form a team to create a non-profit entrepreneurial business entity, a firm, and after state registration in accordance with the established procedure, it assigns to its team any rights in terms of data management legal entity, appointment and dismissal of key managers, control and oversight of the firm's activities.
These rights can be so significant that the founders will be able to manage nobody's property implicitly. This will happen in the event that the founders - individuals, or the owners (or managers) of the founders - legal entities appoint themselves to the main management positions in the ANO or the fund, assign emergency powers to the meeting of founders in terms of making key decisions on the development of the company and control their implementation, including systematic internal audit.
These rights may, on the contrary, be quite insignificant. In such cases, the founders voluntarily transfer the exercise of the above powers to the farms of managers and other employees of the entrepreneurial business, in fact, collectively refusing to participate in the affairs of the company, agreeing to its autonomy. If this is the case, instead of a collective of founders, a collective of employees of an entrepreneurial firm begins to manage, also implicitly, the property of no one.
Like the founders of the foundation or ANO, the employees of the specified commercial organizations have neither obligation nor property rights in relation to the property of these organizations. Employees of the foundation or ANO have the opportunity to form the labor collective of the organization and, if this does not contradict the charter of the organization, in fact, independently start the implementation of a collective business on the basis of no one's property. In this case, the labor collective can be formed officially, but it can also exist informally.
True, as we remember, the law provides for civil and criminal liability officials entitled to speak on behalf of these organizations. Therefore, on the one hand, this official initially, as it were, relatively falls out of the friendly collective of users and managers of no one's property of a legal entity, and on the other hand, it may constantly feel the desire to turn such an indefinitely collective business into its indefinitely private business.
Possible and third kind collective entrepreneurship on the basis of indefinitely collective, no-man's property. It arises in cases when the founders of a non-profit organization, on the one hand, and their employees, on the other hand, taking into account the peculiarities of the property status of the said organization, agree among themselves on the formation of a single entrepreneurial team - a firm in the organizational legal form of a fund or ANO, - which would include both the founders of the legal entity and its employees. Such an agreement is quite likely, and its achievement would reflect to the greatest extent the sense of the non-commercial nature of the activities of the created organization. However, in practice, it can be difficult to achieve it because of the sometimes complete discrepancy between the business interests of the founders' collective, who consider the autonomous non-profit organization (or foundation) they have created, as their property, and the collective of workers, who, in turn, believe that the said organization belongs to him.
Along with foundations and autonomous non-profit organizations on the basis of collective entrepreneurship on the basis of indefinitely collective ownership, other organizational and legal forms can operate, which, unlike an ANO or a foundation, never arise on the basis of a sole foundation. These are non-commercial partnerships, associations (unions) of legal entities, as well as public and religious associations of citizens, the basis of which is associative ownership of the means of production.
Public and religious associations (organizations)
are voluntarily created by citizens on the basis of their community of interests to meet spiritual or other non-material needs. Public associations are political organizations, scientific academies, trade unions, religious organizations, voluntary societies and unions of artists, educational associations, sports federations, organizations public self-government created by individuals... At the same time, the members of such associations do not retain the rights to the property transferred by them into the ownership of these associations, including membership fees, they are not responsible for the obligations of the associations of which they are members, and they, in turn, are not responsible for the obligations of their members. The property of public associations is not subject to return to the participants either in the event of their withdrawal from this association, or in the event of its liquidation.
In public and religious associations there is no concept of foundation, although the term “founding documents” has been retained. The members of such associations are called members of associations , the range of their rights and obligations is limited to joining the association, paying membership fees, participating in the discussion of various issues and electing the governing bodies of the association, as well as voluntary or compulsory withdrawal from the association.
Associative property for means of production differs, say, from cooperative ownership in the absence of shares in the property of a legal entity. People who have joined such an association, as a rule, pursue, as a rule, other goals than cooperators; among other things, they have no business interest in the return of membership fees in the event of a withdrawal from the association and in the event of the liquidation of such an association. On the contrary, the level of personal trust between members of an association, linked by common goals and collective management, turns out to be higher than between members of a production cooperative.
It is worth understanding that a voluntary association of citizens, like any other association of people into a single collective, can only be based on mutual trust. This kind of mutual trust is rare these days. Nevertheless, when it arises, stable, cohesive, as a rule, relatively small public associations are able, at least at the initial stages of their existence, to demonstrate positive opportunities. associative collective entrepreneurship ... On the contrary, the loss of such trust is a true sign, in fact, of the degeneration of the associative property of such an association into a no-man's property, and of the citizens' association itself on the basis of voluntary membership - into a latent form of collective entrepreneurship on the part of the association's leadership.
The associative nature of property is, indeed, based on the alienation of part of the property of members of a public association in favor of this association. In this case, the business interests of the members of the association can be systematically satisfied only under the conditions of the exceptional stability of such an association, its cohesion and the actual orientation of its activities towards the needs of the members of the association. Otherwise, the associative nature of the property will only mean the alienation of the property of the members of the association and nothing more. Therefore, the property of such associations will be, figuratively speaking, even more nobody's property than in foundations and autonomous non-profit organizations, and collective entrepreneurship will certainly acquire in them the type of business activity of the collective, in fact, not accountable to officials and employees of the public association.
The above applies primarily to those public and religious associations that were created many decades ago, some of them back in the days of the USSR. These are, for example, the Federation of Independent Trade Unions of Russia, Russian union youth, various religious organizations that own a lot of expensive movable and immovable property.
The leaders of all the above-mentioned associations usually categorically reject any involvement of these associations, not only in commercial activities, but also in entrepreneurial activities. Indeed, the main statutory tasks of such associations do not even contain a hint of entrepreneurship. However, as we have already found out, these legal entities based on associative property are forced to engage in entrepreneurship; they have the right to do so directly or through participation in the establishment of new entrepreneurial firms.
The entrepreneurial activity of public associations is a very specific type of entrepreneurial activity on the territory of the Russian Federation. This specificity is due to a number of circumstances, namely:
O public associations are not
essentially entrepreneurial firms;
O they are not created for business purposes
directly, but for other reasons;
O the charter of such organizations usually notes the non-profit nature of their operation; however, they have the opportunity to practice entrepreneurial business, insofar as
Russian legislation does not contain prohibitions on this;
O The income received by public associations from business activities permitted by them is not subject to distribution among the participants and can be spent exclusively on the needs of these legal entities themselves, the composition of which is determined by the governing bodies of the associations.
Associations and unions of legal entities can be created by business entities on a voluntary basis to coordinate their entrepreneurial activities, as well as to represent and protect their common property interests. Such an association (union) is not responsible for the obligations of its members, but the members of the association (union) bear subsidiary liability on its obligations in the amount and order (joint or limited) provided for by its constituent documents. The presence of founders in such associations (unions) is not provided, and the constituent documents of the created associations (unions) are made by the participants, who, as in the case of public associations of citizens, are called, members of ... The absence of founders in associations (unions) of legal entities does not prevent its member-participants from obligatorily concluding a constituent agreement between themselves. The considered organizational and legal form of a non-profit organization is the only one in respect of which the law unambiguously insists on drawing up a memorandum of association.
The organizational and legal form of an association (union) of legal entities in general is currently the most collectively uncertain, since,
- Firstly , the law does not in any way determine the property relations arising in the course of the activity of the association (union), but it fixes the presence of the members of the association (union) of legal entities with subsidiary liability for the obligations of the association (union);
- Secondly , this form is the only one in respect of which the law contains a direct prohibition to engage in entrepreneurial activity.
Meanwhile, explain how an association (union) can protect the property interests of its members, in other words, carry out legal activities, as well as coordinate the actions of its members, in other words, manage the business interests of business entities, without independently being engaged in entrepreneurship, difficult. The point is that any of the aforementioned actions cannot be carried out if they are not initiated by business entrepreneurial interests. Another issue is that such actions cannot pursue the goal of making a profit - then, probably, the association (union) should have been legally prohibited from engaging in non-entrepreneurial activity, namely commercial activity, which, however, is already the case in connection with the attribution associations (unions) of legal entities to the number of non-profit organizations. Obviously, in order to avoid misunderstandings, it is advisable for such associations (unions) to carry out only those types of activities that are named above, having fixed in the charter their absolutely non-commercial nature.
Difficulties also arise with the definition of property relations arising in connection with the activities of such associations (unions). It is clear that these non-profit organizations cannot but possess some kind of separate property; otherwise, they could not be defined as legal entities. It is also obvious that members of associations (unions) do not have property rights to this property. At the same time, they have rights of obligation, because they are obliged to be responsible for the obligations of the association (union). Furthermore, the law provides that a member of an association (union) who wishes to withdraw from it has subsidiary liability for the obligations of the association (union) in proportion to its contribution within two years from the date of withdrawal. The fact that the members of associations (unions) have such strict obligations in relation to the mentioned legal entities in the absence of clearly expressed rights to the property of such associations (unions) makes the non-profit organizations in question a kind of analogue of the famous Masonic lodges in the past.
In any case, in relation to the organizational and legal form under consideration, the basic provisions on collective business identified in relation to, say, an autonomous non-profit organization are applicable. The only exception is the fact that, unlike ANO, only legal entities can be members of an association (union). This reduces the possibilities for collective entrepreneurship. For practical application of the specified organizational and legal form, it is precisely as an independent business entity that interested parties need to carry out considerable preparatory work, including asserting their rights in relation to potential members of the future association (union).
Let us turn to the final organizational and legal form of collective entrepreneurship on the basis of indefinitely collective property - to non-commercial partnership. Non-profit partnership a membership-based non-profit organization whose property belongs to the organization itself and does not belong to its founders and members. A non-commercial partnership is not liable for the obligations of its members, and the members of a non-commercial partnership are not liable for the obligations of the latter.
Non-profit partnership is a kind of intermediate form of collective entrepreneurship based on seemingly no-man's property between an autonomous non-profit organization and a public association of citizens. In a non-profit partnership there are, On the one side , founders who, like the founders of ANO, have the right to conclude a memorandum of association between themselves, which in this case will supplement the charter of the non-commercial partnership in the package of constituent documents ... On the other side , it has members who have the same rights and obligations to pay membership fees as members of public associations.
The fact that a non-profit partnership provides for a foundation allows the creator of this organizational and legal form to use the methods of collective entrepreneurship described above when characterizing an ANO. At the same time, membership in a non-profit partnership has its own characteristics that are absent in other non-profit organizations... Regardless of whether the exclusion of a member from a non-profit partnership is voluntary or compulsory, he has the right to receive at the exit a part of the property of the non-profit partnership or the value of this property within the value of the property transferred by the members of the non-profit partnership to his ownership, with the exception of membership fees. A similar procedure for the division of property of a non-commercial partnership is provided for in the liquidation of a non-commercial partnership. This means that it is advisable for the founders of the business entity in question to confirm their status as members of this business entity.
Dividing the actors into founders and members of nonprofit partnerships provides savvy people with another great opportunity to organize a collective business based on indefinitely collective ownership. The fact is that the founders of a non-profit partnership, in fact, no one bothers to establish two different organizational structures a legal entity and two compositions of governing bodies of a non-commercial partnership. Of course, in the end, both of these structures must be somehow combined, and the supreme and executive bodies of non-profit partnership are still obliged, in the end, to be united. Here, there are truly boundless opportunities for founders to show any professional entrepreneurial fantasies.
For example, you can divide the rights and obligations of the participants of a non-profit partnership in such a way that all the rights in the area of making the most important decisions will be with its founders, and all the responsibilities for doing business - with the members. It is possible, further, to fix the exclusive right of founders to admit new members to a non-profit partnership and to forcibly exclude existing members from its membership. Finally, it is possible to envisage the presence of a permanent and mandatory rotation of members of a non-profit partnership, with the exception of those who are not only its members, but also founders. In all these cases, the founders of a non-profit partnership receive special opportunities to realize their business interests in the form of collective entrepreneurship on the basis of seemingly no one's indefinitely collective property.
Here you should pay attention to the fact that in Russia only the organizational and legal form is legalized non-profit partnership and the form of commercial partnership, widespread in countries with market-oriented economies and developing on the basis of not indefinitely collective property, but a very specific type of group (joint) property of business partners, is not legalized. By the way, the very popular concept of business partners has its roots in the organization of a partner business.
Forms of entrepreneurship
Entrepreneurship in different industries has pronounced characteristics and differs in the content and technology of entrepreneurial actions. Even the type of goods and services that an entrepreneur deals with, the way they are obtained, actively influences the nature of the business. For example, one situation is when an entrepreneur produces products by purchasing factors of production, another is when he resells a finished product, and a third is when an entrepreneur does not produce goods, does not trade in them, but mediates, connecting producers and consumers.
The forms of entrepreneurship also depend on whether the entrepreneur acts independently or in cooperation with other entrepreneurs, uses only his own property for business or attracts the property of others, uses only personal labor or hires employees. It is possible to distinguish such forms of entrepreneurial activity as individual and collective.Okeanova Z. - Economic theory. - M., 2003
Individual entrepreneurship
The simplest form of doing business is individual entrepreneurship ... Examples of such entrepreneurship are anything from growing cucumbers in your vegetable garden and selling them on the market to renting your home to others.
In some cases, the law provides for the need to obtain state licenses, issued for a fee and giving the right to specific types of individual entrepreneurship, for example, to engage in hunting and fishing on a certain scale, for medical educational services, transportation of goods. A patent is acquired for systematic engagement in certain types of activity. A type of self-employment is a family business.
Collective entrepreneurship
Collective entrepreneurship does not, as a rule, require the abandonment of ownership of the property of each entrepreneur when creating a joint firm with other entrepreneurs. The only question is how the total income is divided. At the same time, most forms of collective entrepreneurship are associated with the merger of capital, the creation of a legal entity in the form of a business society.
One of the varieties of collective entrepreneurship is a business partnership. A business partnership is a commercial organization that is a legal entity, divided into contributions (shares) of founders (participants) authorized capital, having as the main goal of its activities making a profit. Civil Code of the Russian Federation
There are general partnerships and limited partnerships. A partnership is recognized as a full partnership, the participants of which, in the event of insufficient property of a full partnership, are jointly and severally liable for its obligations with all property belonging to them. A general partnership does not require a charter. It is created on the basis of the memorandum of association, which is signed by all of its participants. The memorandum of association shall indicate the name of the partnership, its location, the procedure for managing its activities, the size and composition of the partnership's contributed capital, and the procedure for changing the share of each of its participants. It also contains information about the liability of participants in a general partnership for violation of obligations to make contributions, etc.
The profits and losses of a full partnership are distributed among its participants in proportion to their shares in the contributed capital. To determine the amount of taxes, each participant adds his share of the profit to his income and pays taxes from this amount.
A somewhat different situation in a limited partnership. 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 are one or more contributing participants (limited partners) who bear the risk of losses associated with the activities of the partnership, within the amount of their contributions. Limited partners do not take part in the implementation of entrepreneurial activities by the partnership.
A limited partnership, like a general partnership, has no charter. It is created and operates on the basis of the memorandum of association, which is signed by all general partners.
The next group of collective forms of entrepreneurship are economic companies: limited liability company, additional liability company, joint-stock company. - Origins Russian entrepreneurship, M .: Os-89, 1997
A limited liability company, along with other types of business societies, as well as business partnerships, production cooperatives, state and municipal unitary enterprises, is a commercial organization, that is, an organization pursuing profit-making as the main goal of its activities and distributing the resulting profit among the participants.
Unlike state and municipal unitary enterprises, to whose property their founders have ownership or other property rights, limited liability companies (as well as other types of business companies, business partnerships and production cooperatives) are characterized by the fact that their participants have in relation to their rights of obligation.
In private economic practice, LLC is the most demanded organizational and legal form among commercial organizations. At the same time, a limited liability company is characterized by the fact that the current (operational) management in the company (as opposed to partnerships) is transferred to the executive body, which is appointed by the founders either from among themselves or from among other persons. The members of the company retain the rights to strategic management society, which are carried out by them through periodic general meetings of participants. No. 14-FZ "On Limited Liability Companies"
Companies with additional liability are subject to the provisions of the legislation of the Russian Federation on limited liability companies, except for the subsidiary liability provided for the participants of such a company, which they bear jointly and severally with all their property for the obligations of the company in the same multiple for all to the value of their contributions, determined by the constituent documents of the company ... Thus, for participants in companies with additional liability, there is no limitation of liability that is provided to participants (shareholders) of other forms of business partnerships and companies.
Closed joint stock company - a form of organization of a public company; (common abbreviation - CJSC) - a joint-stock company, the shares of which are distributed only among the founders or a predetermined circle of persons (as opposed to an open company).
The shareholders of such a company have preemptive right to purchase shares sold by other shareholders. The number of members of a closed joint stock company is limited by law. As a rule, a closed joint-stock company is not obliged to publish statements for the public, unless otherwise provided by law. the federal law dated December 26, 1995 No. 208-FZ "On Joint Stock Companies" Open Joint Stock Company - a form of organization of a public company; joint stock company, the shareholders of which enjoy the right to alienate their shares. The company is headed by a meeting of shareholders. Since an open joint-stock company is considered by the legislator as public, it is obliged to disclose information in a wider format than a closed joint-stock company. This norm is intended to increase the publicity and transparency of investment processes.
