Enterprises in a market economy. Enterprise (firm) in a market economy
Introduction……………………………………………………………………….….3
Chapter 1.Theoretical foundations and types of enterprises ……………….…......4
1.1. Main features and goals of enterprises…………………………………...4
1.2.Classification and organizational and legal types of enterprises ...... 7
Chapter 2 An enterprise in a market economy ………………………...…..18
2.1. Features of the market economy in modern Russia…………..19
2.2. An example of an enterprise in a market economy OJSCWinery "Georgievsky"………………………………………………………………..23
Conclusion……………………………………………………………………...29
References…………………………………………………………….30
Introduction
I considered the topic "Enterprise and its role in a market economy." The purpose of my work is to consider the enterprise as the most important link in the market economy and the state. Consideration of the role and importance of enterprises in the modern economy, determine the functions, justify the need to improve the functioning of the system of small enterprises in Russia.
Consideration of the industrial economic activity of JSC Winzavod "Georgievsky" for 2002-2006 and assess the economic development of the enterprise as a whole.
The enterprise occupies a central place in the national economic complex of any country, it is it that creates the national income. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.
The volume of the created gross national product, the socio-economic development of society, the degree of satisfaction in the material and spiritual benefits of the country's population depend on the success of individual enterprises.
It is generally accepted that the optimal size of an enterprise is the one that provides the most favorable conditions for using the achievements of science and technology at the lowest production costs and at the same time the efficient production of high-quality products is achieved.
An enterprise is a form of economic organization in which the individual consumer and producer interact through the market in order to solve three basic economic problems: what, how and for whom to produce.
At the same time, none of the entrepreneurs and organizations is consciously occupied with solving this triad of economic problems (everyone solves in the elements of the market at an individual level).
In a market system, everything has a price. The market economy serves to unconsciously coordinate people and businesses through a system of prices and markets. If we take all the various markets, we get a broad system that spontaneously ensures the balance of prices and production through trial and error.
Relations that are associated with enterprises in Russia are also regulated by legislation, which includes tax, customs, currency, financial, investment and other legislation regulating certain features, aspects and types of activities of enterprises in Russia.
Chapter 1
Theoretical foundations and types of enterprises functioning of enterprises.
The main features and goals of enterprises.
An enterprise is a separate economic structure engaged in the production and sale of certain goods and services. An enterprise can be created, established by both private entrepreneurs and the state. In the developed countries of the world, the creation of an enterprise in most cases belongs to private individuals. Starting from the 90s, in connection with the transformation of the economy, the process of creating enterprises by private individuals began to develop. This process was also supported to a certain extent by the privatization of part of the production capital.
Private entrepreneurs create enterprises, as a rule, with the aim of obtaining cash income in the form of profit. The state, when creating enterprises, usually pursues more diverse goals: This may be the desire to increase the level of national security or solve some environmental problems, the need to create new jobs in labor-surplus regions, the need to organize the production of certain goods and services that are not economically profitable enough for business, etc. There are other differences between privately owned and state-owned enterprises, which will be discussed later.
The main features of the enterprise.
The characteristic features of the enterprise include the following:
Economic isolation. It manifests itself, firstly, in property isolation. The enterprise has its own property of the owners, and can also rent or use various resource elements on other contractual basis - land, capital and others. Secondly, the enterprise has a completed reproduction cycle: it mobilizes resources, transforms them and receives the finished product, sells it and uses the proceeds received again to purchase resources. The enterprise in most cases is a self-reproducing institution. Thirdly, the enterprise has independent economic interests. Of course, the interests of employees and entrepreneurs cannot coincide in everything. But at the same time, all the actors of the enterprise are usually united by the presence of a significant common interest - to produce products, sell them and receive cash income.
Technological isolation.
The enterprise has a completed technological cycle of production. This means that its technical or technological “stuffing” is designed for the implementation of a technologically completed production process. Its result may be a final product or an intermediate product intended for industrial consumption. A garment factory, for example, has all the necessary technological equipment for the production of men's shirts, without turning to another enterprise, for example, for help in sewing buttons on these shirts. The dairy also has a complete technological system, it does not need to entrust to another company, for example, filling milk into bags.
Legal registration of separation.
It finds its expression in the presence of a charter of an enterprise (for certain types of enterprises - only a constituent agreement), a commercial account, maintaining a balance sheet, the right to contractual relations and hiring employees, a certain property liability in relations with other enterprises and individual citizens. Many enterprises also seek to develop and register their trademark.
Participation in the social division of labor. The position of the enterprise is characterized by the presence of close economic ties with other economic structures. The enterprise acts as a specialized commodity producer and, therefore, in its activities is highly dependent on the actions of economic entities. Sales of products and resource provision are those areas of the enterprise's activity in which it feels its greatest economic dependence on others.
Business conditions.
Enterprises may have different modes or operating conditions, the difference mainly refers to the operating conditions of private and public enterprises. Typical conditions for the activity of a private enterprise in a market environment can be considered:
a) independent implementation of reproductive progress. In other words; the enterprise must, by its own means, ensure its reproduction and viability. An enterprise can also use the financial resources of other entities - get a loan, raise funds by selling its own bonds, but all this happens on a loan basis, these resources must be returned, and with a certain fee for the service;
b) full economic responsibility for the results of their activities. This responsibility falls mainly on the shoulders of the owners of the enterprise. The distribution of this responsibility between them is determined by the form of the organizational and legal structure of the enterprise;
c) profit, which is the main source of funds for the development of the enterprise. The desire for development is natural for the enterprise. The expansion of the enterprise brings, as a rule, large cash incomes to its owners. The decisive source of financial support for such development for most enterprises is profit;
d) the enterprise, as a rule, competes with other enterprises. Competition significantly affects the behavior of the enterprise, its internal organization;
e) the economic assistance of the state is local, exclusively selective. This assistance, aimed at supporting the reproduction of the enterprise, should proceed primarily from the interests of the national economy as a whole. The state cannot and should not be a generous sponsor. It should be rather “stingy” in these matters, but at the same time, prudent and far-sighted in determining the possible macroeconomic consequences in the event of “failures” in the activities of specific private enterprises.
In approximately the same conditions, some state-owned enterprises can operate. Differentiation of the modes of operation of state enterprises, of course, is the prerogative of the state itself. As a result, still a large part of the state. enterprises receives a different - non-commercial or not quite commercial mode of operation. Its main distinguishing feature is the less strict economic responsibility, primarily of managers, for the results of their activities: enterprises, less stringent financial conditions, a large number of restrictions imposed by government agencies. Many state-owned enterprises, for example, utilities, electricity and gas supply, communications, transport operate in the absence of competition, act as pure monopolies.
1.2 Classification and organizational and legal types of enterprises.
The classification of enterprises is their grouping according to a certain attribute. Classification features can be the level of profitability, field of activity, size, organizational and legal structure, and others. The classification of enterprises allows a more orderly, systematic approach to the study of enterprises. Familiarity with the main methods of classification allows you to consistently and in detail analyze various aspects, aspects of the enterprise.
Classification of enterprises according to the main field of activity.
The scope of the enterprise is not always limited to one industry. For example, a transport company (the main activity is the provision of services for the transportation of passengers or goods) can also engage in trade and intermediary activities, selling, for example, gasoline. However, as a rule, the enterprise has one main area of activity, that is, the one that brings it the largest share of income. And it is precisely with this circumstance that the enterprise is included in one or another classification group.
The classification of enterprises by type of activity makes it possible to determine their economic orientation, technological and economic features of reproduction. For example, for an agricultural enterprise, seasonality is very characteristic, which refers to the movement of financial resources, the purchase of capital, the attraction of labor, the need for loans, etc. By the number of functioning enterprises operating in a particular industry, one can also judge the level of competition, about prevailing specialization preferences.
Classification of enterprises by size.
First of all, it should be explained what can be taken as a criterion for determining the size of an enterprise and its corresponding relation to one or another classification group. This criterion could be:
a) the number of employees employed by the enterprise;
b) the volume of economic turnover of the enterprise, i.e., the amount of its cash receipts (revenue) for a certain period of time;
c) the cost of capital of the enterprise.
The criteria for classifying enterprises by size are determined by the state, which also establishes their specific quantitative values. There are cases when the matter is not limited to the choice of one criterion. This is due to the fact that the use of only one criterion, for example, the most common one - the number of employees, cannot always accurately convey the actual capabilities of the enterprise. An enterprise with a small number of employees can be equipped with the latest, automated technical systems, i.e. have significant power.
The main forms of state support for small businesses include:
a) establishment of privileges in the field of taxation;
b) providing financial support in various ways;
c) the creation of "business incubators" involving training, consulting, leasing capital to start-up entrepreneurs, and more;
d) assistance in obtaining loans. Of course, government support for small businesses is an important point. However, apparently, one should not overestimate its role. The decisive importance in the success or failure of entrepreneurial undertakings, as practice shows, belongs, first of all, to the personal qualities of an entrepreneur: talent, intelligence, education, organizational skills, the ability to work hard and hard, perseverance, purposefulness, ability to analyze the situation and take risks.
Organizational and legal types of enterprises.
Sole enterprise.
This is an enterprise created and controlled by one entrepreneur. As a rule, it is small in size. The main distinguishing features of a sole proprietorship include:
a) the presence of a single owner of the enterprise;
b) exercise of sole control over the activities of the enterprise.
In such an enterprise, the entrepreneurial efforts of one person are realized. Quite often, it manages even without the involvement of hired labor. The "staff" of an enterprise can consist only of members of the entrepreneur's family. The main areas where such enterprises operate include agriculture (farm enterprises), trade, trade services, catering, intermediary activities, and repair services. A sole proprietorship has both its advantages and disadvantages. The advantages of such an enterprise are: firstly, the owner has considerable freedom of action. He has no partners with whom he would have to coordinate various business issues. Secondly, the presence of strong incentives to manage efficiently: both income and losses are not subject to distribution - they are wholly owned by one person.
The disadvantages of a sole proprietorship are considered to be: firstly, limited financial resources. Still, one entrepreneur, as a rule, is not able to provide his business with large financial resources, the turnover of his enterprise is usually relatively small, and the development of the enterprise is associated with serious difficulties. Secondly, the full property responsibility of the owner: he risks not only his own capital invested in this enterprise, but also other personal property, including a house, a car, his shares, bonds, etc. Thirdly, a sole proprietorship loses potential benefits from specialization in management, as a rule, one person deals with both technical and resource, marketing and financial issues. Agree, no matter how talented an individual entrepreneur is, he is still objectively unable to equally successfully perform all entrepreneurial functions. In other enterprises, a special staff of managers is recruited for this.
Economical society.
This is an enterprise in which two or more persons agree to own and operate it for the purpose of carrying out a joint business activity.
The existence of economic companies is a natural reaction of entrepreneurs to the shortcomings of a sole proprietorship by striving to overcome the limitations of the latter. Society can be seen as a logical development of sole proprietorship, here the entrepreneurial efforts of several people are combined.
The main distinguishing features of a business entity:
a) multiple owners. Partners contribute shares in various forms. A share contribution can be money, physical capital, land, ideas, and more. Each share receives an appropriate reliable assessment, each participant is determined by his share in the value of the enterprise;
b) joint control of the enterprise. The owners exercise joint management of the company. They must agree among themselves and reflect this in the relevant documents of the enterprise on the forms of control and on the procedure for managing the enterprise.
c) distribution of profits and losses between partners. The specific procedure is established by the constituent documents of the company. The enterprise is created for the sake of making a profit, the partners strive to realize their private interests in generating income in joint activities to the greatest extent. Usually, profits and losses are distributed in proportion to the invested shares.
The main types of business companies include:
Complete society. In such an enterprise, partners bear full (unlimited) responsibility for its activities, for the obligations of the enterprise. This is the form of property liability that is typical for a sole proprietorship. Such an association of entrepreneurs, at the same time, leaves behind each of them the greatest freedom of activity of all companies, but requires the establishment of special trusting relationships between partners.
Limited Liability Company. Its main distinguishing feature is that all partners are responsible for the activities of the enterprise only within the limits of their contributions. The loss of the contribution is the ultimate loss of the limited liability company. This is an attractive feature of this type of enterprise. And, apparently, this explains the significant popularity of limited liability companies among entrepreneurs.
Mixed (limited) society. Its main distinguishing feature is the association of partners with different rights and responsibilities: full (full) members, whose position is no different from the role and responsibility of full partners, contributor members who bear limited responsibility for the activities of the enterprise.
Society with additional liability.
Partners are liable for the obligations of the company within the limits of their contribution to the authorized capital of the enterprise, as well as additionally in the amount of a multiple of the contribution of each. They act as providers of capital on which they expect to receive interest. This type of society allows you to combine the efforts of entrepreneurs with varying degrees of interest in joint activities.
Let us now dwell on the advantages and disadvantages of economic societies. Their advantages should be considered: firstly, the growth of the financial capabilities of the enterprise, as the number of capital suppliers increases and economic turnover expands; secondly, the creation of greater opportunities for the development of the enterprise, since the society brings more profit, the possibilities of obtaining loans improve; thirdly, the emergence of the opportunity to specialize in enterprise management. Managers with the appropriate managerial specialization begin to work in society, which makes it possible to increase the efficiency of enterprise management as a whole.
The disadvantages of business companies are as follows: firstly, the combined financial and other resources of the partners are still quite limited. This is due to the relative limited number of capital providers and their individual opportunities as providers; secondly, in business companies there is always a danger of serious differences among partners in their views on the activities of the enterprise, this can significantly reduce the efficiency of the business structure; thirdly, the exit from the company of one or more partners can undermine the existence of the enterprise; generally lead to its elimination. Therefore, an economic society is not the most stable form of enterprise.
Joint-stock company.
This is an enterprise with limited liability of its members whose capital is divided between the owners into shares in the form of shares.
A joint stock company is essentially a business company. At the same time, the features and significance that distinguish a joint stock company make, in our opinion, it is appropriate to consider it as a separate type of enterprise. A joint-stock company is, as a rule, a large enterprise. It has the ability to mobilize significant economic resources and conduct large-scale production. The creation of a major part of the national product by joint stock companies is a characteristic phenomenon in the modern world economy.
In order to get a better idea of the work of a joint-stock company, it is necessary first to dwell on the characteristics of the shares themselves, the issue and circulation of which ensures the very existence of the enterprise.
A share is a security without a fixed circulation period that certifies the deposit of funds for the purpose of creating or developing an enterprise and entitles its owner to:
Participation in the management of the enterprise;
Receiving a part of the company's profit in the form of a dividend;
Participation in the distribution of property in the event of liquidation of the enterprise.
The entity that issues shares is called the issuer. Issuers subscribe for shares in order to raise cash and other types of funds for the creation or expansion of an enterprise.
The one who buys shares becomes an investor. Buyers of shares can be households, enterprises. Government bodies can also act as shareholders.
Investors buy shares to achieve the following goals:
1. Getting income. This income can be in two main forms: The first is the receipt of a dividend. A dividend is a portion of a company's profits per share. It should not be assumed that owning a share automatically provides a dividend. The acquisition of shares is a risky investment; in the vast majority of cases, there are no guarantees of income. What does the dividend depend on? First, from the total amount of profit received by the enterprise. Secondly, from the procedure for determining profit, from the investment policy of the joint-stock company. The elementary truth of the economy is the need to return a certain part of the profit back to production. Profit is the main source of expansion, development of the enterprise, which is what an effective entrepreneur always strives for. In a joint-stock company, as in any other enterprise, decisions are made on the distribution of profits. If that part of it that returns to production increases, then, consequently, the dividend payment fund decreases, and vice versa. These are the two main factors that determine the amount of the dividend.
The second form of income for a shareholder may be income from an increase in the market value of a share. A share has a par value and a market value. The nominal value of a share is that part of the statutory fund that this share represents; it is also called the face value, since if its value is affixed to the shares, then it is the nominal value. The sale and purchase of a share is not carried out strictly at its nominal value, the share is sold at a market value, which is its market value. If an investor bought a share at one price, and after some time sold it at another, higher price, then the resulting positive difference will be his income from the increase in the market value of the share. The main factor determining the change in the market value of a share is the degree of efficiency of the joint-stock company.
2. Acquisition or expansion of the right to control the activities of a joint-stock company. This is another goal that an investor can set for himself when buying shares. To understand the procedure for achieving it, it is necessary to familiarize yourself with how the management of a joint-stock company is built.
The management structure of a joint stock company is as follows:
a) the general meeting of shareholders is the supreme governing body. His competence usually includes determining the main activities of the enterprise, approving and amending its charter, approving annual performance results, electing and recalling members of the governing bodies, and other issues. Decision-making is carried out by voting; the number of votes that a shareholder has depends on the number of shares he owns. It is obvious that the more shares a shareholder has, the greater his influence on the operation of the enterprise. The number of shares, the possession of which allows to exercise control over the activities of a joint-stock company, is called a controlling stake. Its specific value depends on many circumstances: the number and distribution of issued shares; statutory requirements; issue to be decided at the meeting, etc.
The acquisition of large blocks of shares is accompanied by obtaining significant opportunities to influence the functioning of the joint-stock company;
b) the board (supervisory board) of the joint-stock company is elected by the general meeting from among the shareholders. Its competence includes such issues as control over the activities of the executive bodies of the company, approval of budgets and plans for the development of the enterprise, declaration of dividends and others;
c) the board (management) of a joint-stock company is an executive body, which is formed from managers hired to work in the corporation. All current, operational management of the enterprise is concentrated here.
An enterprise that owns controlling stakes in other joint-stock companies is called a holding or holding company. And the "other joint-stock companies" themselves become in this case subsidiaries. The holding structure has the ability to quickly and flexibly respond to changes in market conditions, mobilize funds for major construction, research and other projects, develop specialization and maintain cooperative ties within the group of enterprises.
Now it is advisable to get acquainted with the main types of shares. Shares are classified as follows:
1. According to the degree of control over their circulation, shares are divided into registered shares and bearer shares. The circulation of registered shares is constantly registered, the register of shareholders reflects information about the specific owner of the share. Bearer shares have greater freedom of circulation, the transfer of ownership does not, as a rule, require special registration.
2. According to the degree of reliability of receiving a dividend, ordinary and preferred (preferential) shares are distinguished. Ordinary shares do not give any guarantee to their owners to receive dividends. Preferred shares provide certain advantages or even guarantees to their owners in receiving dividends. The privileges themselves can be varied in their specific content. Privileges may be most commonly applied in the form of fixed dividends (as a percentage of par value) or in the form of giving holders of such shares a priority right to receive dividends.
3. According to the possibilities of participation in the management of a joint-stock company, one-vote, voiceless and multi-vote shares are usually distinguished. One-vote shares give their owners one vote each at the general meetings of shareholders. Voiceless shares deprive their owners of the right to vote in resolving issues at shareholders' meetings. Often preferred shares are at the same time voiceless shares. Multi-vote shares provide their holders with more than one vote at the general meeting of shareholders.
In conclusion, we briefly note the main advantages and disadvantages of a joint-stock enterprise. The advantages of joint-stock companies include:
a) the presence of a fairly powerful mechanism for attracting funds;
b) limited liability of the owners of the enterprise, dispersion of entrepreneurial risk among many shareholders;
c) the ability to achieve economic advantages by carrying out large-scale production;
d) organizational stability of the enterprise.
As for the shortcomings, among them are:
a) a rather long period of establishing an enterprise (for example, in Ukraine, only the subscription period for shares can be 6 months);
b) a significant distance of many co-owners from the real management of the enterprise. Perhaps, among all entrepreneurial enterprises, the joint-stock company is most susceptible to the virus of bureaucratization of managerial activity. There is a danger that managers will not always properly follow the interests of the enterprise.
Cooperative.
This is an enterprise in which the funds and efforts of partners are combined in order to perform certain economic functions.
A cooperative is also a business partnership. It also represents an economic association of people. Cooperatives have a lot in common with economic companies in the field of organizational and legal construction (“body”), the main differences between them are revealed in terms of creation, nature and direction of activity (“soul”).
These differences do not seem so obvious. Therefore, economists and lawyers have long been faced with the difficulty of finding a satisfactory definition of a cooperative for legislation. This problem has not bypassed Russia, where legal approaches to cooperatives are still not sufficiently clear. In general, it should be noted that the legislation of many countries seeks to highlight and distinguish cooperatives.
The main types of cooperatives are:
1. Consumer cooperatives. The subject and goal of cooperation between people in such enterprises is the general supply, the provision of participants with certain goods and services. You are probably familiar with horticultural, dacha, housing and other similar cooperatives. In a number of countries, farmer consumer cooperatives are very popular, which help to provide farmers with oil products, fertilizers, plant protection products, etc.
1. Credit cooperatives. The subject of cooperation is the formation of a monetary fund, from which participants can take loans at low interest rates. Quite often, such cooperatives are called "credit unions", "people's banks", etc. Despite the fact that in recent years Ukraine has taken initiatives to popularize such enterprises, they have not received significant distribution.
2. Marketing cooperatives. The subject of cooperation is the general sale or processing and sale, or storage of products produced by members of the cooperative. To a greater extent, agricultural producers use the opportunities of such cooperation.
3. Labor cooperatives. Here the subject of cooperation is the labor process itself, the labor efforts of the members of the cooperative are united. The participants in such an enterprise jointly own the means of production, manufactured products, and jointly participate in the production process. One example of such an enterprise can be called a fishing artel.
Acquaintance with the main types of cooperatives, apparently, helped to better understand the goals and some aspects of the activities of these enterprises. Now let's try to highlight their main distinguishing features:
a) profit orientation is not as dominant as in business companies. Reducing the expenses of members of the cooperative for the purchase of certain goods, expanding access to certain goods and services, increasing the income of members of the cooperative from the sale of their goods or labor services - this is the list of the main goals of the cooperative enterprise;
b) by the nature of its activity, the cooperative acts as an organization of mutual assistance, self-sufficiency. It has a special spirit of cooperation;
c) the ongoing operations are usually focused on the direct service or participation in them of the members of the cooperative.
State enterprise.
This is an enterprise that is owned and controlled by the state. In any modern economic system, the role of such enterprises is quite significant, the public sector of the economy is represented by a significant number of enterprises operating in many areas. In Ukraine, too, state-owned enterprises are of great importance. Here it seems to us appropriate to dwell on the issues of control over the activities of a state enterprise.
As experience shows, the state uses a differentiated approach to the management of its enterprises, applies different forms and degrees of control. Summarizing the approaches used, it is possible, apparently, to designate two modes of control over the activities of state enterprises: strict, when the state actually determines the main parameters of the enterprise's activities and, thereby, in fact, removes it from the sphere of market (commercial) relations - for example, this is how the post office works , utilities, electricity and other enterprises; liberal, when the state determines for the managers of an enterprise a sufficient degree of freedom to work in a commercial mode and stricter conditions for economic responsibility for the activities of an enterprise - for example, an automobile manufacturing enterprise, a construction organization, and others can work.
Chapter 2 Enterprise in a market economy.
The emergence of the market is a natural historical process, since all the prerequisites were created for this, among them:
Division of labor,
Separation of producers
Conducting business independently from others
Freedom of enterprise.
The market economy does not require setting goals and objectives, the market entity solves its own selfish economic tasks, and ultimately acts in the interests of the whole society.
A market economy is an economy based on the relations that arise when buying and selling goods on the market, where demand, as a representative of consumption, and supply, as a representative of production, collide. Various economic entities participate in market relations. These include individual individuals (entrepreneurs, consumers, investors, depositors) and legal entities (business entities).
2.1 Features of the market economy in modern Russia.
In a modern market economy, ensuring free competition is one of the most important tasks of the state. Many of the difficulties experienced in the recent past by our country were not least caused by the weakening of the state machine, the insufficient development or virtual absence of the legislative, regulatory and legal framework for economic activity and, accordingly, state-administrative and power mechanisms for its provision. The weakness of the state is the main prerequisite for the weakness of the economy and its criminalization. From this point of view, the main miscalculation of the first wave of reformers was their forgetting or ignoring the obvious truth that the formation of market mechanisms and political democracy is a two-pronged process in which the state acts as the main guarantor of the viability and effective functioning of the economic system.
Obviously, only a strong state can successfully fulfill this difficult task.
The revival of Russia's real economy is a multifaceted task. It includes the use of a wide range of factors and, above all, state ones, because without the policy of the state all other factors cannot act in real time, contradict each other and generate chaos. The creation of an optimal model of state regulation of a highly efficient economy requires an entire analysis of the Russian economy not only as an “economic system”, but taking into account the transition to market relations and the presence of an infinitely large number of dynamically changing factors - the “socio-economic system”.
In order to analyze the economic system of Russia as a multifactorial increased complexity, it is necessary to formalize the following main features:
Determine and formulate the integrity of the system, i.e. the fundamental irreducibility of the properties of the system to the sum of the properties of its constituent elements.
The presence of goals and criteria for the study of a certain set of elements.
Definition and identification of a larger, external in relation to this system, the so-called "environment".
Possibility of allocation in the given system of the interconnected parts (subsystems).
The solution of the scientific problem of the legal improvement of the entire economic mechanism in market conditions is impossible through the efforts of a separate ministry or department, and even more so a region of the country. Such a broad statement of the issue requires the consolidation of the efforts of scientists from many sectors of the economy and, above all, the creation of a federal program built on the principles of combining state regulation of the economy with market mechanisms of management. The emerging federal program for the legal improvement of the economic mechanism, built on the principles of optimal mathematical and logistical models, in my opinion, should take into account the following:
Creation of legal mechanisms for state regulation of the economy, taking into account the peculiarities of the transition to market conditions, ensuring the balanced functioning of all components.
The use of investment funds, primarily to finance large projects that make it possible to create the foundation for the continuous growth of the competitiveness of the country's economy.
The development of social sectors of the economy, allowing to ensure a high standard of living of the population, which in turn becomes a decisive factor in the development of the national stock market.
The direction of public investment funds, first of all, to the creation of industries based on the principles of high information technology.
Priority formation of state and investment programs for the modernization of the national industrial and social infrastructure, guaranteeing the development of security systems (economic, financial, food, environmental, technological and human rights).
Substantiation of a comprehensive program for improving the scientific and methodological foundations of the functioning of the stock market.
Preparation of a large-scale concept of involving the population in the work of the Russian securities markets.
Thus, the federal program for the legal improvement of Russia will become an important lever for the sustainable growth of the Russian economy and the improvement of the living standards of the country's population. At the same time, favorable conditions will be created for a significant strengthening of Russia's scientific and technical potential.
2.2 Enterprise in a market economy JSCWinery "Georgievsky".
In my example, enterprises in a market economy, the production and economic activities of the “Georgievsky Winery” for 2002-2006 were analyzed, an assessment of the economic potential and the sources of its formation, an assessment of the effectiveness of the use of economic potential, an assessment of sustainable development, an assessment of profitability and profitability were given.
The economic potential of an enterprise consists of production potential and labor potential. The economic potential for 2002 amounted to 4,716,708 rubles.
Analyzing the data, one can see that the economic potential for the entire analyzed period increased from 4,716,708 thousand rubles. up to 33567200 rubles non-denominated, i.е. more than 7 times.
During the analyzed period, different growth rates are observed. The maximum growth rate equal to 240.3% was recorded in 2003. In 2004, compared to 2003, the growth rate decreased to 195.8%, and in 2005, compared to 2004, to 120.1%, and, finally, in 2006, compared to 2005, slightly increased and amounted to 125.9%.
Significant shifts have also taken place in the very structure of the economic potential. The largest share of the economic potential is made up of fixed assets, equal to 2,231,199 rubles or 47.3% in 2002. During 2002 - 2006, the value of fixed assets increases due to both the commissioning of new fixed assets and their revaluation. The share of the indicator in 2006 slightly decreased compared to 2002 and amounted to 46.2% and amounted to 15,522,500 rubles. However, in 2006, as well as in 2002, fixed assets occupy the largest share.
A significant share in the amount of economic potential is occupied by working capital, consisting of working capital and circulation funds. During the analyzed period, both working capital and circulation funds increase from 452,569.5 rubles. up to 5899000 rubles and from 1606364.5 thousand rubles. up to 8,865,000 rubles, respectively, but circulation funds have always had a larger share than working capital.
Revolving funds in 2002 accounted for 9.6% of the total economic potential, and in 2006 already 17.6%, i.e. increased their share in the structure. The share of circulation funds, on the contrary, decreased from 34.1% in 2002 to 26.4% in 2006; this is due to the fact that the company is trying to direct more funds to the production sector, protecting them from inflation.
There were no intangible assets in the economic potential in 2002. They appeared in 2003. Their cost was 20,301 rubles and amounted to 0.1%. In subsequent years, not only the value of intangible assets increased, but also their share, and in 2006 it is already 0.5%. Although intangible assets occupy a small share. But their very appearance as part of the economic potential indicates an innovative strategy for the development of the enterprise.
Expenses for labor potential have been constantly increasing from 462,582 rubles in 2002, which is 9.0% of the sum of economic potential, to 3,112,700 rubles (9.3% of the sum of economic potential) in 2006.
Despite the constant increase in the indicator, its share in different years has changed significantly. Thus, in 2003 the share was 12.2%, and in monetary terms it increased more than 3.2 times and amounted to 1,377,784 rubles. In 2004, the share of labor potential in the total amount of economic potential amounted to 10.5% or 2,326,313 rubles, and in 2005 it was already 11.1% or 2,970,971 rubles, respectively. And, finally, in 2006 the figure was 3,112,700 rubles, which is 9.3% in the structure of economic potential. The increase in the cost of labor potential for the analyzed period is mainly due to the increase in labor costs.
An analysis of individual elements of the economic potential gives correct conclusions about the reasons for the change in the proportions in its structure. The structure and dynamics of fixed assets of the enterprise, which make up a significant share in the composition of the economic potential.
Namely, data analysis allows us to draw the following conclusions. The largest share in the composition of fixed assets belongs to machinery and equipment, which increased over the entire analyzed period from 44.0% in 2002 to 58.3% in 2003, and in 2006 they already amounted to 50.7%, i.e. slightly more than half of all fixed assets. A significant share is occupied by buildings - 35.1% in 2002 and 37.6% in 2006. Vehicles are in third place, despite the fact that their share decreases from 16.8% in 2002 to 8.9% in 2006. Structures account for a small share of 3.2% in 2002, rising to 4.6% in 2004 and finally 2.4% in 2006. An even smaller share is occupied by transmission devices and tools, production and household equipment - 0.5% and 0.3%, respectively. In 2003, the share of transmission devices increases to 1.4%. There are no transmission devices in 2004-2006. The share of tools, production and household inventory increases to 0.6% in 2005 and, finally, in 2006 it is 0.4%, i.e. decreases again.
Also important are the indicators of the movement of fixed assets, the renewal coefficient and the retirement coefficients.
The value of the renewal coefficient in 2002 was 4.0%. In 2003 it decreases to 2.6%, then increases to 15.8% in 2005 and in 2006 it is already 0.7%. In contrast to the renewal rate, the value of the retirement rate in 2002 is 6.1%, i.e. more.
In 2003 this indicator decreases to 2.2%, in 2004 to 0.4%, and then rises in 2005 to 1.1%. There was no disposal of fixed assets in 2006 and, accordingly, the coefficient was not calculated. In addition to 2002, the values of the renewal coefficient are greater than the values of the retirement coefficient, which indicates the renewal of fixed production assets.
The degree of depreciation of fixed assets is determined using the coefficients of depreciation and suitability, which characterize the share of worn and unworn parts of fixed assets.
There is no clear trend towards a decrease or increase in the wear factor and service life, however, the wear factor increases significantly from 4.0% in 2002 to 56.9% in 2006.
And the shelf life ratio decreases from 96.0% in 2002 to 43.1% in 2006.
In fact, an increase in the wear coefficient and a decrease in the shelf life indicate a deterioration in the technological state of fixed production assets.
The next step in assessing the economic potential and the sources of its formation is the analysis of the structure of working capital and its elements.
Working capital includes working capital and circulation funds. Working capital, in turn, consists of inventories, work in progress, deferred expenses and IBE (low-value consumable items), and circulation funds - finished products, goods shipped, cash and receivables. Since 2002, working capital has increased from 2,058,934 rubles to 14,764,000 rubles, respectively, i.е. by 7.2 times, which is associated with a general increase in prices, i.e. inflation.
The circulation funds have a greater share in the structure of working capital. Their share in 2002 was 78%, and working capital - 22%. In 2003, the share of working capital increases sharply by more than 2 times and is already 44.8%, and in subsequent years it gradually decreases to 40.0% in 2006. The share of circulation funds, on the contrary, in 2003 decreases to 55.2%, and then in the analyzed period rises to 60.0% in 2006. In 2003, not only the share of working capital increased, but their amount increased by more than 6 times from 452,569.5 rubles in 2002 to 2,720,861 rubles, respectively. The amount of working capital also increases in 2004-2005 and, finally, in 2006 it is 5,899,000 rubles The circulation funds also increase in monetary terms from 1,606,364.5 rubles in 2002 to 8,865,000 rubles in 2006, which is 60.0% in 2006 year from the amount of working capital.
Significant changes have taken place in the structure of working capital. If in 2002 the largest share was in cash - 29.7% (611,925 rubles), then in 2006 their share is reduced to 8.5% (1,262,500 rubles), i.e. although this indicator increases over the analyzed period (especially in 2003, where the growth rate was 199.4%), its share tends to decrease. The largest share in the structure of working capital in 2006 is occupied by inventories - 32% (4,717,000 rubles), despite the fact that their share has been decreasing since 2003, and in 2003 compared to 2002 it increased sharply from 16.1 % to 42.2% (more than 2.6 times) and the absolute amount - from 331019.5 rubles to rubles, respectively, more than 7.7 times. In general, almost all indicators in absolute terms show a sharp increase, regardless of whether their share increases or decreases, in 2003 compared to 2002, which is associated with a significant effect of inflation. Goods shipped in 2002 account for 18.4% of the total. The share of this indicator slightly decreased in 2003 and is equal to 14.4%, in 2004 this indicator was absent.
A significant share in the structure of working capital is occupied by receivables - 24.6: in 2002 (506,861.5 rubles), and in 2003 it slightly decreases to 22.2% (3,285,500 rubles.). This indicator has very high growth rates in 2003 and 2004 – 293.3% and 233.5% respectively, i.е. increases from 506,861.5 rubles in 2002 to 1,486,802 rubles in 2003 and to 3,472,500 rubles in 2004. In 2005, compared to 2004, the growth rate was insignificant, and in 2006, compared to 2005, the amount of receivables slightly decreased from 3,600,000 rubles to 3,285,560 rubles.
Both the share and the absolute value of the indicator of finished products increase from 5.2% (107,974 rubles) in 2002 to 14.9% (2,196,000 rubles) in 2006, but in 2006 compared to 2005, the share of finished products slightly decreased. products. An increase in the share of finished products is a progressive change in the structure of working capital.
Work in progress amounted to 5.1% in 2002, decreased to 2.1% in 2003, and gradually increased to 5.3% in 2006.
An insignificant role in the structure of working capital is made up of IBE, which in 2002 amounted to 0.8%, and in 2006 already 2.1%, i.e. significantly increased, and deferred expenses, which were absent in 2002, and in subsequent periods were less than 1%.
An integral part of the economic potential is the labor potential. In the valuation of labor potential, it is taken into account in the form of costs for wages, for raising the qualification level, for leisure and recreation, and for medical care at the enterprise.
The sum of labor potential for 2002 labor potential is equal to 426582 rubles.
Labor potential (2002) = 417654 + 3194 + 5734 = 426582 rubles.
Similar calculations for recent years.
The dynamics of the indicator has a clear upward trend over the analyzed period. In 2006, the amount of labor potential was already equal to 3,112,700 rubles, which is 7.3 times more than in 2002.
In the structure of the labor potential, the main share is occupied by wage costs, on average about 98%, and in 2006 - 97.6%.
There were no expenses for advanced training in 2002-2004. In 2004, they amounted to 320,000 rubles (1.4%), and in 2006 they decreased to 175,000 rubles and 0.2%.
Less than one percent is the cost of medical care at the enterprise. Given the state of health of workers, this is a very small amount. The highest costs for medical care were in 2004 - 511,500 rubles. In 2006, the value of the indicator was 450,000 rubles, and the share was 0.1%.
Profit from sales for the entire analyzed period (except for 2006) makes up the bulk of the balance sheet profit. In 2002, the share of profit from sales amounted to 93.4%, the share of profit from other sales was 16.7%, and on non-operating transactions (mainly operations with packaging), losses amounted to 10.1% of the amount of balance sheet profit.
A significant part of the balance sheet profit is spent in the form of deductions to the budget - 37.0% and 5% deductions to the reserve fund. The company's net profit amounted to 13.0%. The consumption fund is 4.5% and the accumulation fund 10.4%. The remaining 12.8% of the profit is spent on other purposes, incl. to pay fines and penalties.
In 2003, the share of profit from sales decreased slightly (by 3.5%) and amounted to 89.5%. The share of profit from other sales increases by 2.3% and amounts to 19.0%, while expenses on non-sales operations - 8.9%. However, despite minor structural changes, balance sheet profit increased in 2005 compared to 2004. more than 3.2 times, i.e. from 2212747 rubles to 7203592 rubles.
The development of JSC “Winery “Georgievsky” is very similar to our life, unstable, unstable and unpredictable. Therefore, it is impossible to unambiguously assess the activities of the enterprise for the analyzed period, i.e. from 2002 to 2006, because the effectiveness of activities is due to the action of many factors.
The potential success of an enterprise depends, first of all, on the balance of labor and production potentials, as components of the economic potential, and increased more than 7 times from 4,716,708 rubles in 2002 to 3,3567,200 rubles in 2006. The growth of the resulting indicators largely depends on the efficiency of using the economic potential as signs, manifestations of sustainable development of the enterprise. Nevertheless, despite the action of a number of negative factors, both local and federal, the winery continues to function. The company's products have always been in demand, and will continue to be, because the type of product itself is potentially advantageous. The company has a significant economic potential, which is not yet fully used. But nevertheless, in recent years, the assortment has been significantly updated, specialists from marketing firms were invited for consultation, the appearance of products has improved, measures have been developed to improve quality. All these are prerequisites for further, successful development. However, the efficiency of the enterprise, the pace of its further development depends on many circumstances, both subjective and objective, and primarily on the degree of adaptation to functioning in market conditions.
Conclusion
After a relatively detailed analysis of the chosen topic, it is necessary to draw a brief summary that completes this work. In the course of the work, all the goals formulated in the introduction part were achieved. The role and importance of enterprises in the modern economy is considered, the positive functions performed by this segment of the economic system of society are determined, the need to improve the functioning of the system of small enterprises in Russia is substantiated.
The article considers the production and economic activities of JSC "Winery "Georgievsky" for 2002-2006 and gives a positive assessment of the economic development of the enterprise as a whole. Thus, both for enterprises and, consequently, for the state, a large number of problems still remain open, but, despite this, the contours of the modern Russian economy began to determine: the direction towards the dominance of the private sector, the liberalization of almost all sectors of the economy and the activation of market regulators , localization of centers of crisis, focus on effective demand, that is, the creation of favorable conditions for the rapid rise of industry.
And as for the general and economic situation in Russia, positive trends are outlined and I hope that the Russian economy will continue to grow stronger and develop rapidly on an increasing scale.
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market economy impossible. Importance of small enterprises also that...
Federal state budgetary educational
institution of higher professional education.
MGAU them. V. P. Goryachkina (RGAUMSHA)
Faculty of Correspondence Education
Department: Economic theory
By discipline: "Microeconomics"
On the topic: "Enterprise in a market economy"
Completed by: 1st year student of FZO, 17 - eq. Kryuchkov R.V.
Checked by: Galanov Viktor Vyacheslavovich
Moscow, 2014
Introduction
Enterprise in a market economy
1Competition
2 Characteristics of the enterprise by size
How an enterprise behaves in a market economy
1Efficiency of the enterprise in a market economy
Conclusion
Bibliography
Introduction
At all stages of economic development, the main link is the enterprise. It is at the enterprise that production is carried out, various kinds of services are provided, and the worker is directly connected with the means of production. An independent enterprise is understood as a production unit that has industrial and technical unity, organizational, administrative and economic independence. The enterprise independently carries out its activities, disposes of the products produced, the profit received, which remains at its disposal after paying taxes and other obligatory payments.
The key figure in market relations is the entrepreneur.
In this case, the subject of entrepreneurial activity can be both an individual citizen and an association of citizens.
Thus, an enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce products, perform work and provide services in order to meet social needs and make a profit.
The purpose of the enterprise is to meet social needs and make a profit. In pre-reform Russia, the main purpose of the enterprise was considered to be the satisfaction of social needs. Is it possible today, in a market economy, to discard, exclude this goal and leave the only goal to obtain the maximum possible profit? No.
.Enterprise in a market economy
A modern enterprise is a complex organizational structure.
In market conditions, the importance of the three main directions of the organization of an industrial enterprise increases:
scientific organization of production;
scientific organization of labor;
scientific management organization.
The scientific organization of production aims to create an optimal technical and technological system at the enterprise. These are reliably and efficiently functioning production equipment and technology, streamlined technical and organizational relationships of employees.
The task of the scientific organization of labor (NOT) is to build healthy formal relations in a team of workers, including a system of measures to create conditions for highly productive, effective creative work. But the possibilities of NOT are limited by the technical and technological state of the enterprise, its financial and economic assets.
The scientific organization of management is a system of technical, economic and humanitarian means that ensure the purposefulness of the impact on the material and human subsystems of the enterprise. It promotes their interaction in order to achieve the best material, technological and economic effect.
At the initial stage of creating a new enterprise, the composition of the founders is determined and constituent documents are developed: the charter of the enterprise and an agreement on the creation and operation of the enterprise, indicating its organizational and planning form. Along with this, protocol No. 1 of the meeting of participants in the newly created enterprise is drawn up on the appointment of the director and chairman of the audit commission. Then a temporary bank account is opened, where at least 50% of the authorized capital must be received within 30 days after the registration of the enterprise. Further, the enterprise is registered at the place of its establishment in the local authority. For state registration, the following documents are submitted to the relevant authority:
application of the founder (or founders) for registration;
company charter;
a decision to establish an enterprise (as a rule, a resolution of a meeting of founders);
founders' agreement on the establishment and operation of the enterprise;
certificate of payment of state duty.
If the established procedure for establishing an enterprise is violated or the necessary constituent documents are missing, or the submitted documents do not comply with the requirements of the law, the applicant has the right to apply to the court, which will make the final decision. When the registration is completed and a certificate of registration is received, all information about the new enterprise is transferred to the Ministry of Finance of the Russian Federation for inclusion in the State Register of Enterprises. Here the enterprise is assigned the codes of the All-Russian classifier of enterprises and organizations. The final stages of creating a new enterprise are coming. Participants make their full contributions (not later than one year after registration), open a permanent bank account, the company registers with the regional tax office, orders and receives a round seal and a corner stamp. From this moment the enterprise begins to function as an independent legal entity.
In modern conditions of economic development, any entrepreneur, and even more so an entrepreneur engaged in production activities. The first of them is to find oneself in the economic space, or, as they say, one's own economic niche. The entrepreneur will have to study the state of the market, the supply and demand for certain goods in the industry or region of interest to him. Possible obstacles or restrictions should be foreseen. It is necessary to study the possibility of obtaining benefits - borrowed, tax, etc., and, thus, to determine the general conditions for investing funds.
Having determined his economic niche, the entrepreneur can decide on the specialization of his enterprise. It will be necessary to assess the capabilities of future consumers, find out all possible information about competitors, and decide on the technique and technology with which products will be produced. Of no small importance is the choice of the form of entrepreneurship - individual or collective. By choosing an individual form, the entrepreneur acts at his own peril and risk. His enterprise is private, it belongs to him by the right of ownership or to members of his family by the right of common shared ownership, and in case of failure, the owner is fully responsible for the obligations of the enterprise and pays with his own funds and his property. Having made a choice in favor of the collective form, the entrepreneur shares responsibility with partners in the enterprise. This form allows you to reduce the risk, attract additional resources.
The next step is the formation of a production base. The entrepreneur will have to purchase or rent production and storage facilities, equipment, machine tools, tools, purchase raw materials and materials, semi-finished products, components, and attract labor. On this occasion, the enterprise enters into relations with equipment manufacturers, suppliers of raw materials and materials, with intermediary firms. Workers are hired through the labor exchange, through advertisements in the press and in other ways.
An important stage is the attraction of financial resources. Own funds from an entrepreneur or from his partners are usually not enough to start and develop a business. The shortage of funds can be overcome by issuing shares, i.e. partially transferring the rights to participate in the capital and profits of the enterprise, own debt obligations, as well as obtaining loans from commercial banks.
The enterprise enters into relationships with legal entities and individuals who purchase its shares or debt obligations, as well as with commercial banks. Bank loans are divided into short-term, medium-term and long-term.
The specificity of the transition period to the market, which has now developed in our country, has led to the fact that both parties (both the enterprise and the bank) are most interested in short-term loans.
They are issued by banks, as a rule, for 30, 60 and 90 days, i.е. up to three months. The provision of loans by banks to enterprises is often accompanied by various insurance operations. Buildings, inventories, etc. may be subject to insurance. In this case, enterprises enter into business relationships with insurance companies. When issuing shares, bonds, other securities or acquiring them, enterprises turn to the stock market, i.e. the securities market. Here, the list of organizations with which enterprises enter into relationships is quite large. These are stock exchanges, credit and financial institutions, investment funds, individual investors, etc. This is by no means a complete list of production and market relations of an enterprise. With the further development of market relations, this list will be expanded and supplemented.
1.1Competition
The most important factor in the market environment is the spirit of competition.
It largely determines the forms of economic activity of people. The most striking manifestation of rivalry is competition.
Competition is the economic competition of manufacturers of identical goods in the market to attract as many buyers as possible and thereby obtain the maximum benefit.
Competition is an important means of control in a market system.
The market mechanism of supply and demand brings the wishes of consumers to enterprises - manufacturers of products, and through them - to suppliers of resources. However, it is competition that forces the manufacturer and resource suppliers to properly satisfy the wishes of consumers. Competition causes an expansion of production and a decrease in the price of the product to a level corresponding to the cost of production.
In classical economic literature (in particular, in the writings of A. Smith), there is the term "invisible hand". Its essence is. that manufacturers and suppliers of resources, seeking to increase their own benefit and operating within the framework of a highly competitive market system, at the same time as if directed by an "invisible hand", contribute to ensuring state and public interests. In the current competitive environment, enterprises use the most economical combination of resources for the production of a given volume of output, since this corresponds to their private benefit. At the same time, such use of resources is also in the interests of society. As a result, the concept of the "invisible hand" leads to the fact that if enterprises maximize their profits, then the social product is also maximized.
1.2Characteristics of the enterprise by size
Characteristics of the enterprise in terms of size is of great importance, since in most countries the state, in order to maintain competition, provides assistance to small and medium-sized enterprises, as a rule, not included in any monopolistic association.
Small businesses are not a special type of entrepreneurial activity. A small enterprise can be of any form of ownership or legal form; such enterprises operate in any sector of the economy. The separation of small business into an independent form of entrepreneurship is connected, on the one hand, with the place and role of small enterprises in the modern economy and, secondly, with the attitude of the state towards them.
Small enterprises, as the most mobile form of business, quickly respond to changes in market conditions, contribute to the rapid saturation of the market with goods, the rapid development of the achievements of scientific and technical progress, create new jobs, form a competitive environment. That is why all states provide support to small businesses, providing them with tax incentives, providing credit, financial, organizational, scientific and technical assistance.
Currently, small businesses occupy a very high proportion in the economy of most countries.
Thus, in the USA there are about 20 million small and medium-sized enterprises, which employ more than 50% of employees, and the share of these enterprises in the country's GDP exceeds 50%. There are about 6.5 million small and medium-sized enterprises in Japan, which provide jobs for 78% of the employed and create more than 52% of GDP. In EU countries, the share of employees in small and medium-sized enterprises is 72%, whose share in GDP exceeds 65%.
As of January 1, 2002, there were 843,000 small enterprises operating in Russia, employing 6 million people (less than 10% of the total number of employees). The number of small enterprises is much less than the "critical mass" required to create a competitive environment.
If we proceed from international practice, according to which one small enterprise should account for 30-50 inhabitants, then in Russia it is necessary to have 3.5-5 million small enterprises. In recent decades, small business has begun to actively take root in innovation processes and perform the functions of a "pioneer" in the scientific and technical field. The so-called venture (from the English adventure - an adventure, a bold enterprise) enterprises began to emerge and actively develop. A venture enterprise is a small enterprise engaged in scientific research, development, engineering, innovation, as well as providing various kinds of engineering services (engineering and consulting services for the preparation and support of the production process and sales of products), etc. A feature of venture enterprises is their focus on the implementation of "risk projects". Venture capital ventures are often set up to pilot large capital-intensive projects to produce a new product. Statistics show that, for example, in the US, 20% of venture capital firms then turn into large corporations, 60% are taken over by larger companies, 20% go bankrupt.
Of particular interest is such a form of small business organization as franchising (from franchise - preferential) - a system of small firms that enter into an agreement on the right to use the trademark of a large firm. Small firms become retailers of products of large companies. Such contracts are mutually beneficial, since small firms receive benefits in the form of discounts on prices, assistance in the delivery of goods, the purchase of equipment, and in obtaining loans.
Thus, in a developed market economy, the existence of large firms that are able to finance research and development, implement large projects with long implementation and payback periods, as well as small and medium-sized enterprises, is legitimate and effective. The coexistence of firms of different sizes allows a market economy to effectively meet the diverse needs of society.
2.How an enterprise behaves in a market economy
The internal environment of the enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is the finished product (work, services).
The basis of the enterprise is the personnel, which is characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. Of course, they need the means of production: the fixed assets with which products are manufactured, and the working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the enterprise needs money that accumulates on its bank account and partially in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the company resorts to loans.
Important for the operation of the enterprise is information: commercial, technical and operational. Commercial information answers the questions: what products and in what quantity should be produced; at what price and to whom to sell it; what costs will be required for its production. Technical information gives a comprehensive description of the product, describes the technology of its manufacture, establishes from which parts and materials each product must be produced, with the help of which machines, equipment, tools and techniques, in what sequence the work should be carried out. On the basis of operational information, tasks are given to personnel, they are placed in jobs, control, accounting and regulation of the production process are carried out, as well as adjustment of managerial and commercial operations. With the help of information, all components of an operating enterprise are connected into a single synchronously functioning complex aimed at producing a given type of product, of the appropriate quantity and quality.
The external environment, which directly determines the efficiency and feasibility of the enterprise, is primarily consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. The population, in whose interests and with the participation of which the enterprise is created, is the main factor in the external environment. The population is also the main consumer of products and the supplier of labor. Among the suppliers of the enterprise, one should obviously include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. All activities of manufacturing enterprises are based on the legal framework. Implementation and control over the execution of laws rests with the government and local authorities. Thus, the enterprise occupies a central place in the national economic complex.
The tasks of the operating enterprise are:
receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private individuals);
providing consumers with the company's products in accordance with contracts and market demand;
providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;
creation of jobs for the population living in the vicinity of the enterprise;
environmental protection: land, air and water basins;
prevention of failures in the work of the enterprise (disruption of supply, release of defective products, a sharp reduction in production volumes and a decrease in profitability).
The tasks of the enterprise are determined by:
the interests of the owner;
the amount of capital;
the situation within the enterprise;
external environment.
The most important task of the enterprise is to generate income through the sale of products to consumers. Based on the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied. The tasks listed above, enterprises can only solve if they adhere to certain principles in their work and perform the necessary functions.
1The efficiency of the enterprise in a market economy
In a market economy, the efficiency of an enterprise is influenced by various factors that are classified according to certain criteria.
Depending on the direction of action, they can be grouped into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, negative - on the contrary.
Depending on the place of occurrence, all factors can be classified into internal and external.
Internal factors depend on the activities of the enterprise itself, and they are so numerous and diverse in their purpose and content that they can be conditionally combined into the following groups:
Factors of resource support of production. These include production factors (buildings, structures, equipment, tools, land, raw materials and materials, fuel, labor, information, etc.), that is, everything without which it is unthinkable to produce products and provide services in quantity and quality required by the market. The peculiarity of resource provision is that in its value it makes up more than 90% of the property and funds of the enterprise, and also transfers its value to the finished product either in parts (fixed assets) or in full (objects of labor, labor force). Hence the different requirements for their provision. For example, fixed assets, due to their high cost and duration of use, must have high productivity, economy in use, versatility, reliability in operation, and objects of labor, in terms of their quantitative and qualitative composition, must be sufficient for the production of the necessary products and at the same time minimal, not leading to an increase in production costs due to the formation of excess
stocks. But this is only one side of the issue, the other is the need for rational use of available production resources, which will require, first of all, consideration of the content of such economic categories as cost, profit, profitability, pricing in market conditions.
Factors that ensure the desired level of economic and technical development of the enterprise (STP, organization of labor and production, advanced training, innovation and investment, etc.).
Factors that ensure the commercial efficiency of the production and economic activities of the enterprise (the ability to conduct highly efficient commercial and supply activities). At the same time, they differ in terms of the degree of impact on production. So, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of realization of these capabilities depends on the use of the second group. The emergence of the third group of factors is directly related to market relations. Their implementation is aimed at:
ensuring the rhythm of production by providing the enterprise with all the necessary resources for the production of goods in a quality and quantity that allows satisfying market requirements;
reducing production costs or keeping them at a certain level through effective commercial work;
profit in the amount that ensures the technical and economic development of the enterprise.
This classification is purely conditional, and it does not reflect the whole variety of factors, but allows us to present internal factors in more detail and show their impact on production efficiency.
In addition, all internal factors can be divided into objective and subjective. Objective - these are factors, the occurrence of which does not depend on the subject of management, for example, the deterioration of mining and geological conditions at a mining enterprise or natural disasters. Subjective factors, and they make up the vast majority, are completely dependent on the subject of management, and they should always be in the field of view and analysis.
The efficiency of an enterprise in a market environment largely depends on external factors that can be classified into the following groups:
associated with changes in the domestic and world market conditions. This is mainly manifested in changes in supply and demand, as well as in price fluctuations;
associated with changes in the political situation both within the country and on a more global scale;
associated with inflationary processes;
related to the activities of the state.
Conclusion
Preparation of an enterprise for work in a market economy implies the improvement of the production structure of the enterprise, which should:
.Be flexible, dynamic and constantly meet the changing goals of the enterprise;
.Quickly adapt to unexpected changes in external conditions;
.Have the ability to effectively self-organize production units as the tasks set for the enterprise change.
The market economy is able to signal changes in consumer tastes and cause an appropriate response from the enterprise through the orienting function of price.
The market economy through competition stimulates the technical progress of the enterprise. If an enterprise uses new technologies, it reduces production costs and, as a result, receives additional profit.
In a market economy there is no administrative control over production and consumption. The function of control is performed by competition.
Thus, we can conclude that in its activities the company is oriented to the market. How much and what goods to produce, at what price to sell them, where to invest.
For the enterprise, the main goal is to maximize profits from doing business, as well as to meet the ever-growing needs of society.
Bibliography
competition market economy industrial
1.Enterprise Economics - edited by Professor V.Ya. Gorfinkel, Professor V.A. Schwander - fourth edition. Unity. Moscow, 2007 (p. 8, pp. 10-12, pp. 15-18)
.Economics - textbook. E.G. Efimov. Moscow, 2005 (pp. 112-113).
.Economics of the enterprise - a textbook. I.P. Khungureeva, N.E. Shabykova, I.Yu. Ungaev. ESGTU. Ulan-Ude, 2004 (pp. 10-13, pp. 16-19).
Firm- an economic entity with economic independence for the implementation of production activities for the purpose of making a profit.
The emergence and spread of firms is associated with the initial accumulation of capital. The reasons for the emergence of firms are varied.
Some economists (R. Coase) believe that the emergence of a firm is explained by the need to reduce transaction (external) costs. Other
(F. Knight) - argue that the emergence of firms is the result of minimizing risk and uncertainty. Still others (K. Marx) link the formation of firms with the development of the division of labor and the specialization of machine production.
The market and the firm as organizational systems are opposite. The difference between a firm and a market is as follows. The market is characterized by the isolation of factors of production, the dominance of indirect methods of regulation. The mechanism of the market is formed spontaneously and is not subject to a strict sequence of goals.
The firm, on the contrary, involves the concentration of factors of production, unity of command, the use of administrative and economic methods of management. The company is created consciously, for the implementation of specific goals.
Thus, the firm and the market are alternative ways of organizing economic activity.
The activities of the company are characterized by: functions, principles, target orientation, optimal size.
Main functions firms:
- mobilizing- consists in combining various factors of production to create goods and services;
- production- is associated with the rational use of resources;
- investment- associated with the investment of funds in the development of fixed capital.
The main (target) function of the firm is profit maximization while minimizing costs.
The basis of rational management of the company is principles of economy, the essence of which is as follows.
1. Principle maximization means that the funds should be used efficiently, getting the maximum income.
2. Principle minimization: the best result is achieved at the lowest cost of production factors.
The economic behavior of a firm is determined by various parameters, including its optimal size.
Optimal size firm is determined by its internal marginal costs equal to the marginal transaction costs.
Transaction costs are the market costs of preparing, concluding and implementing transactions. These include:
1) the cost of processing information (about suppliers, buyers, characteristics of goods and services);
2) the costs of negotiating and making decisions (concluding contracts);
3) costs of compliance with the terms of contracts;
4) the costs of legal support of contracts.
The criterion for the optimal size of a firm is the value of external transaction costs. If the firm's internal (management) costs exceed its external costs, then the size of the firm must be limited, as its activities become inefficient.
The effective behavior of the firm includes the following points:
1) conducting complex business negotiations;
2) coordination of actions in the efficient allocation of resources;
3) administrative control over the fulfillment of contractual obligations and risk reduction;
4) quick adaptation to sudden changes in the market situation, increasing adaptability to various conditions;
5) the ability to predict and anticipate the direction of change in market processes.
The behavior of the firm in the market is also determined by the type of market in which it operates. The type of market depends on the development of the market itself and the forms of competition existing on it.
There are two types of competition: perfect and imperfect. Hence, there are two types of firm behavior: in conditions of perfect competition and in conditions of imperfect competition.
The behavior of the firm in the conditions perfect competition is characterized by the fact that it does not have any influence on the market price, creating and selling its own products. Such a firm is called a price taker, and its behavior is characterized as opportunistic. The firm adjusts costs and production volumes to varying market prices. In reality, such firms are extremely rare (for the sale of securities, currencies).
In conditions imperfect competition, the behavior of a firm depends on the type of imperfect competition existing in the market (monopoly, oligopoly). If the market is dominated by a pure monopoly, then the firm is a monopolist and dictates prices, earning a monopoly profit. In conditions of oligopolistic competition, firms adjust to each other's price level in order to produce products and maximize profits.
In the real economy, there are different types of firms. The activity of the company always has a certain organizational and legal form.
Legal form is a set of legal norms that determines the relationship of participants in enterprises with the environment.
From a legal point of view, a firm is a legally independent entity that combines factors of production to create goods and services.
The firm as a legal entity has its own property, has an independent balance sheet, acts in court and arbitration.
Currently, the following forms of enterprises (organizations) are most widely used:
1) individual enterprises;
2) partnerships;
3) joint-stock companies;
4) associations of enterprises (FIGs);
5) state enterprises;
6) mixed enterprises.
Individual enterprises This is a small company, the owner of which is a worker. The entrepreneur performs the functions of an employee, accountant and manager. This is the most common form of small business. Such an enterprise belongs to the owner and is managed by him independently, is for him the main source of income. For any problems that arise, the owner is personally responsible. Sole proprietorship has advantages and disadvantages.
Advantages:
Quick organization of the enterprise (opening and closing);
Simplified accounting and reporting;
Concentration of profits in one hand;
Independence of the owner of the enterprise in making decisions and evaluating the results.
Flaw: the owner bears property liability, which extends to his property, including individual.
Partnerships- a form of organization of medium and large businesses. The activity of partnerships is based on the association of shares (money, property) of its participants. The amount of the share gives its owner the right to receive a share of the profit and the right to vote. Depending on the degree of property liability, partnerships are divided into:
General partnership;
Limited Liability Partnership;
Mixed partnership.
General partnership– based on the principles of full and joint liability. This means that the participants in such an enterprise are liable for all obligations with all their property, including personal property. A general partnership is used where the activity of intellectual capital takes place (brokerage, accounting, auditing, law firms).
Limited Liability Partnership is based on the liability of only the capital of the enterprise, but not on the personal property of the participants. In the event of bankruptcy, the participant risks his share invested in the enterprise. This is the most common form.
Mixed partnership characterized by the fact that the participants are insured against complete ruin, since the personal property of full partners serves as a guarantee of their transaction. Can be rapidly increased by external revenues.
Mixed partnerships consist of:
Full participants (partners) who manage the affairs and are responsible for all obligations of the enterprise (complementary);
Contributors whose liability is limited by the size of the contribution (limited liability company - LLC) - limited partners.
Large-scale production is always associated with organizations such as a joint-stock company (JSC). The activity of JSC is based on the pooling of the capitals of the participants of the enterprise. Shares are evidence of capital investment. Stock- a security boom that gives the owner the right to receive income and the right to manage the joint-stock company.
AO has advantages and disadvantages.
Advantages:
Attracts significant financial resources;
Guarantees shareholders to reduce the risk and the possibility of profit, as it is a limited liability company;
Provides rapid concentration of funds and their movement from one industry to another;
It is the most stable form of capital pooling;
Attracts professional managers to the management, which allows to effectively solve various production issues.
Disadvantages:
Organization and liquidation are costly;
The complex structure of the AO increases the bureaucracy;
Weak management control leads to abuse;
The company's profits are taxed twice: first - profits, and then dividends on shares.
There are two types of JSC: CJSC and JSC.
CJSC is an enterprise whose capital is distributed among a limited circle of persons: members of the labor collective, founders. Shares can be transferred from one person to another only with the consent of the majority of shareholders. There is a relationship between the number of shares and the performance of any functions. The free inflow of capital is difficult, but the independence of the firm is guaranteed (capture from outside is difficult).
OJSC - built on the distribution of shares by open subscription (anyone can buy). JSC annually publishes the balance sheet, report on profit and its use.
The management of JSC has its own characteristics, which are as follows. There is a division between the owner - the owner of the JSC and the real manager. The property of the joint-stock company is in the hands of its owners, and is managed by managers who are not owners.
An important role in the activities of JSC has a controlling and locking stake.
Controlling stake(KP) - such a number of shares that allows you to exercise full control over the activities of the JSC. Theoretically, CP is 50% +1 share. In practice, the CP is less than 50%. This is due to the fact that
In reality, not all shareholders take part in meetings and can use their vote;
There is a so-called diffusion (spraying) of ownership, as a result, shareholders cannot influence the activities of the joint-stock company.
locking package(ZP) - guarantees the protection of the interests of the owner, who have significantly less capital than the controlling stake. The owners of even 25% of the shares have the right to influence the production and economic activities of the company.
Business associations- these are associations of various firms within which the principles of subordination operate. In form, these entities are not a single firm.
Interaction between firms is carried out through the exchange (market). The difference from a single firm is that the transaction costs associated with information about prices, resources, and the conclusion of contracts are further reduced.
The cooperation of firms within associations creates opportunities for the transfer of capital, technology and labor resources, and makes it possible to effectively coordinate joint activities.
The association of enterprises was most widespread in the sphere of production and finance; financial-industrial groups (FIGs) were created. All elements included in the FIG, independently solve their problems, but at the same time take into account the general interest of the group. The role of the coordinator of interests in FIGs is performed by the parent organization (bank or enterprise). At the same time, a certain level of independence and autonomy is maintained. FPG has the following advantages:
Accumulates significant financial resources;
Creates more favorable conditions for investment activity;
Exercises strict control over the effective use of financial resources;
Produces intersectoral distribution of resources;
Carries out maintenance and implementation of scientific and technical developments.
Thus, FIGs make the most of production opportunities to increase profitability.
State enterprises most often presented:
Industries related to national security (MIC);
Natural monopolies to prevent the emergence of pure monopolies;
Profitable enterprises.
State business appears in the following forms:
The enterprise is fully controlled by the owner (budgetary enterprises); property is immutable, that is, it cannot be distributed among deposits and shares. Such enterprises are called unitary;
State corporations - enterprises owned and controlled by the state through the ownership of a controlling stake; these are ordinary joint-stock companies in which various decisions are made by the state on a commercial basis.
Mixed enterprises- associations in the form of joint-stock companies and limited liability partnerships (LLP), functions in which belong to the state and private investors. Economic activity is carried out both on a planned and commercial basis.
Thus, a variety of organizational forms of enterprises make it possible to effectively use economic resources to produce the necessary products and make a profit.
An enterprise is an independent economic entity established in the manner prescribed by law to produce products and provide services in order to meet social needs and make a profit. The main features of the enterprise:
- organizational unity: an enterprise is a collective organized in a certain way with its own internal structure and management procedure. Based on the hierarchical principle of economic activity organization;
- a certain set of means of production: an enterprise combines economic resources for the production of economic goods in order to maximize profits;
- separate property: the enterprise has its own property, which it independently uses for certain purposes;
- property liability: the enterprise bears full responsibility with all its property for various obligations;
- the enterprise assumes unity of command, is based on direct, administrative forms of management;
- acts in economic turnover on its own behalf (name);
- operational - economic and economic independence: the enterprise itself carries out various kinds of transactions and operations, it itself receives profit or incurs losses, at the expense of profit it ensures a stable financial position and further development of production.
The internal environment of the enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is the finished product (work, services).
The external environment, which directly determines the efficiency and expediency of the enterprise, is primarily the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise.
The tasks of the operating enterprise are:
- receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private individuals);
- providing consumers with the company's products in accordance with contracts and market demand;
- providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;
- creation of jobs for the population living in the vicinity of the enterprise;
- environmental protection: land, air and water basins;
- prevention of failures in the work of the enterprise (disruption of supply, release of defective products, a sharp reduction in production volumes and a decrease in profitability).
The tasks of the enterprise are determined by:
- the interests of the owner;
- the amount of capital;
- the situation within the enterprise;
- external environment.
The main functions of the enterprise include:
- production of products for industrial and personal consumption in accordance with the profile of the enterprise;
- sale and delivery of products to the consumer;
- after-sales service;
- material and technical support of production;
- management and organization of work of personnel at the enterprise;
- improving product quality, reducing unit costs and increasing production volumes;
- entrepreneurship;
- payment of taxes, as well as mandatory and voluntary contributions and payments to the budget and other financial bodies;
- compliance with applicable standards, regulations, state laws.
The functions of the enterprise are specified and refined depending on:
- enterprise size;
- industry affiliation;
- degrees of specialization and cooperation;
- availability of social infrastructure;
- forms of ownership;
- relationships with local authorities.
Existing and operating enterprises differ from each other in their organizational and legal structure, scale, activity profile, etc., i.e. they 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 following main features:
By type and nature of activity.
First of all, enterprises differ from each other by industry. They are subdivided into industrial and non-industrial enterprises, and then into smaller subdivisions (industrial, agricultural, credit and financial, transport, etc.). Based on the type or kind of products or services produced by an enterprise, it is possible to single out the actual industry and sub-industry types of enterprises (for example, automotive, coal mining, insurance, etc.).
According to the size of the enterprise.
As a rule, on this basis, enterprises are classified as follows:
- small - up to 50 employees;
- medium - from 50 to 500 (sometimes up to 300);
- large - over 500, including
- especially large - over 1000 employed.
By form of ownership.
The form of ownership underlies the legal status of the enterprise. According to the form of ownership, there are:
- state;
- municipal;
- private;
- cooperative enterprises;
- enterprises owned by public organizations;
- and, in other forms of ownership (including mixed ownership, ownership of foreign persons, citizens and stateless).
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 company, may own a significant part of the stake (more than 50%), and then, as a rule, it exercises control over their activities. By ownership of capital.
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.
Mixed by capital refers to enterprises whose capital belongs to entrepreneurs from two or more countries. 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. Mixed enterprises - this is one of the varieties of international interweaving of capital. Joint ventures by capital are called joint ventures in cases where the purpose of their creation is the implementation of joint entrepreneurial activities.
Enterprises whose capital belongs to entrepreneurs from several countries are called multinational. By organizational and legal forms.
1. Business partnerships and companies
2. General partnership
3. Limited partnership (limited partnership)
4. Limited Liability Company (LLC)
5. Additional Liability Company (ALC)
6. Joint stock company (JSC)
7. Production cooperatives (artels)
8. Unitary enterprise (federal state enterprise).
Source - Khungureeva I.P., Shabykova N.E., Ungaeva I.Yu. Enterprise Economics: Textbook. - Ulan-Ude, Publishing House of the ESGTU, 2004. - 240 p.
Introduction.
- 1.1. The enterprise is a key component of a country's economic potential.
- 1.3. Manufacturing enterprise.
- 2.1. Legislative bases of the enterprise.
- 2.2. The order of formation and liquidation of the enterprise.
- 2.3. Life cycle of the enterprise and its efficiency.
- 2.4. Enterprise sanitation.
- 2.5. Associations of enterprises.
Bibliography.
Introduction
Russia's gradual transition from a centrally planned economic system to a market one raises in a new way the question of how the enterprise's economy should be managed. In the conditions of market relations, the center of economic activity moves to the main link of the entire economy - the enterprise. It is at this level that the products needed by society are created, the necessary services are provided. The most qualified personnel are concentrated at the enterprise. Traditional structures and ways are changing. Under these conditions, the heads of enterprises, studying and shaping what is called civilized forms of market relations, become a kind of "architects" of the development of new economic relations and methods of conducting the enterprise's economy.
In economic practice and literature, two similar concepts are widely used - an enterprise and a firm. They are often treated as synonyms. Nevertheless, in Russian, the concept of a firm, as a rule, denotes the most general name of an economic institution of an industrial and non-industrial profile. Most often, this refers to a large diversified organization with many separate enterprises, branches, institutions (such as concerns, holdings, etc.) included in it. Along with this, in accordance with the Civil Code of the Russian Federation, each organization recognized as a legal entity receives a company name upon registration. In this case, the company is just the general name of the institution.
It is generally accepted that an enterprise without a corporate name cannot have other legal entities in its structure. On the contrary, firms may include legal entities subordinate to it, including branches, subsidiaries and other commercial and non-commercial (for example, health) structures. Often they have an independent authorized capital, bank account, the right to dispose of the property entrusted to them and are responsible for the results of their activities. As a rule, branches, representative offices and departments of the company are located in various remote areas.
Enterprises include commercial organizations, primarily of a production and trade-intermediary profile, which, as the main task of their activity, pursue the goal of generating income. They have their own bank account. Separate property is in their ownership, economic management or operational management. The enterprise, being a legal entity, is liable with this property for all its obligations. It may, on its own behalf, acquire additional property and carry out property and non-property transactions related to the activities of the enterprise, be a plaintiff and defendant in court.
The purpose of this course work: to consider the activities of the enterprise in a market economy, its types, types, forms, its goals and functions, the life cycle of the enterprise, their associations. This knowledge is key in the activity of the enterprise, because in a market economy, only those who most competently and competently determine the requirements of the market, create and organize the production of products that are in demand, and provide high incomes for highly qualified workers will survive. The tasks set can be performed by those who have mastered the basics of the enterprise's economics.
Section 1. Enterprise in a market system.
1.1 The enterprise is a key component of a country's economic potential.
The economy of any country presents to us as the activity of a huge number of economic entities that create a variety of goods and services. Some of them produce goods necessary for a person - consumer goods (food, clothes, shoes, etc.). Others create investment goods (used in the production process: machine tools, machinery, ore, metal, etc.). There are enterprises whose work is necessary in order to deliver raw materials or finished products to their destinations - transport enterprises. There are whole groups of various enterprises that provide production services - store products, provide energy, communications, etc. Finally, a person himself needs a variety of services, services that make his life more convenient, comfortable, freeing him from everyday household and everyday worries, and for which he is ready to pay.
If we ignore the diversity of products produced by each specific enterprise, then we can single out those common features that are common to all of them.
First of all, you can see that each enterprise is a set of certain means of production (for example, in order to produce pig iron, blast furnaces, the ore from which it is smelted, coal, all kinds of additives, etc.) are needed.
The set of means of production for each enterprise producing a certain type of product has its own characteristics, specifics and technologies, i.e. production methods.
But in themselves the means of production, not covered by a living flame, as K. Marx figuratively said, is only a dead heap of things. In order to revive them, to put them into action, labor is needed, workers are needed, they use the means of production to create a new product. Therefore, an indispensable and essential feature of the enterprise is the totality of workers united by a common labor process.
In the process of labor, a whole range of relations arise between workers, which are called relations of production. They include:
- organizational relations due to the peculiarities of production technology and the division of labor within the framework of a given enterprise (the sequence of work, their ordering, the interaction of various parts and links of the enterprise);
- connections that are caused and follow from the relations of ownership of the means of production (these are relations of distribution, management, and often consumption);
- Relationships that each enterprise enters into with other economic entities external to it.
These signs do not exist separately from each other. It is their totality and unity that give certainty and integrity to the enterprise as a special, separate link in the economic system.
Thus, an enterprise is a separate technical and economic social complex designed to produce benefits useful to society.
In a market economy, the commodity nature of social production, enterprises act as commodity producers. The products they produce act as a commodity, i.e. takes on a commercial form.
The market environment in which enterprises are immersed and in which they operate transforms all components of the enterprise, necessitates their monetary valuation and comparison with results, market principles of use. So, all the resources coming to the enterprise have a monetary value. The results of the enterprise's activities are also in monetary form (income, profit).
Market principles of activity - rationality, economy and efficiency - find the primary sphere of their implementation at the level of the enterprise.
Finally, competition - this engine of market development - finds its main subject in the enterprise.
By producing goods and services necessary for society, the enterprises that create them form the material and social conditions for the life and development of society. The significance of enterprises in the sphere of material production is determined by the role that material production plays in the life of society. Consequently, the enterprise is not only a separate, but also the primary link in the economic system.
The purpose of the production activity of enterprises is dual. To get a profit from the sale of manufactured products, to make it as large as possible - this is the immediate goal and motive of the activities of enterprises. But you can make a profit only by producing products that are necessary for consumers, i.e. goods in demand. Therefore, enterprises are forced to simultaneously achieve another goal - to satisfy the needs of consumers more fully and in the best possible way.
The enterprise itself, as a complex system, acts as:
- legally (legislative) formalized subject-object body;
- economic object;
- social organism;
- organizational structure;
- spatial-technical organism.
As an integral system, object and subject of various relationships, the enterprise acts as a legal entity that owns, manages or manages separate property, exercises property rights and is liable for its obligations with this property.
As a subsystem of the state (or world) economy, an enterprise can be considered as a representative of a certain branch of the economy, such as production at the regional or state level.
As a system with a complex internal structure, an enterprise can act in the form of organizational, industrial, technical, functional and other types of structures that characterize the interaction of various factors and elements of the organization to achieve its goals.
Enterprises stand out from other organizations in a number of ways.
First, being a generator of social wealth, they are the main supplier of material goods.
Secondly, it was the enterprises that solved one of the key tasks of the development of human society: they carry out expanded reproduction, which allows not only to accumulate material, intellectual and spiritual values (due to the profits received), but also qualitatively transform them, i.e. essentially provide the very opportunity for the development of society.
Thirdly, firms, carrying out their economic activities, are the main "donor" of the state, directing tax payments to the treasury, which they use to solve national and regional problems.
Fourth, by paying wages to their employees, dividends to shareholders, acting as a seller and buyer in the enterprise market, they form purchasing power.
Fifth, enterprises form the most important markets - labor, capital and investment, goods and means of production.
At the same time, the manufacturing enterprises themselves are the object of influence on the part of society.
1.2. Classification of enterprises.
Enterprises differ from each other in many characteristics, according to which they are classified. The main features of the classification of enterprises into groups are: industry and subject specialization,
- - production structure,
- - the capacity of the production potential (the size of the enterprise).
- industrial enterprises for the production of food, clothing and footwear; for the manufacture of machinery, equipment, tools, the extraction of raw materials, the production of materials, the generation of electricity, etc.;
- agricultural enterprises for growing grain, vegetables, livestock, industrial crops;
- enterprises of the construction industry, transport.
The most important from the point of view of human needs are enterprises that produce consumer goods. These are enterprises of agriculture, food and light industry, as well as enterprises of mechanical engineering, chemical, woodworking industries that manufacture consumer goods, housing and municipal construction. A large number of enterprises are associated with the provision of specialized
Organizational and legal forms of production organizations in accordance with the Civil Code of the Russian Federation are shown in Figure 1.
The market economy implies a significant variety of organizational and legal forms of enterprises. This is explained by the fact that one part of the country's national economy is owned and managed by private citizens, either individually or collectively, while the other part is managed by organizations established by the government or local authorities. In addition, business in any state is carried out on a different scale.
Fig.1. Organizational and legal forms of organization.
An individual entrepreneur conducts business at his own expense, independently makes decisions. Its advantage is in the speed of decision-making and instant response to consumer requests. However, with this form of business organization, financial resources are limited, which does not allow large-scale production. The limited scale of production is the reason for high costs and low competitiveness.
Combining individuals and legal entities to conduct joint activities allows you to increase the amount of attracted production resources. At the same time, at enterprises with several owners, the efficiency of decision-making is low.
The advantages of small enterprises can be considered a good overview of the business, the disadvantage is high production costs due to limited production and financial resources.
Large enterprises have lower costs due to mass production, but they lose the efficiency of management, the interest of employees in the final results of their activities.
Commercial enterprises according to Russian legislation can be created in the form of economic partnerships and companies, in the form of unitary enterprises and production cooperatives.
Business partnerships and companies are commercial organizations with authorized (reserve) capital divided into shares (contributions) of founders (participants). The property created at the expense of the contributions of the founders, as well as acquired and produced in the course of the activity of the partnership or company, belongs to it by the right of ownership.
Business partnerships and companies have many features in common, but their main difference is that a partnership is an association of persons, and a society is an association of capital.
Business partnerships - can be created in the form of a general partnership and limited partnership.
The main document defining the principles of activity of a business partnership is the memorandum of association .
A contribution to the property of a business partnership may be money, securities, other things or property rights, or other rights having a monetary value.
Members of a business partnership have the right to participate in managing the affairs of the partnership, to take part in the activities of the partnership. The profit received is divided between the co-owners in proportion to the shares in the share capital. In the event of liquidation of the partnership, its participants receive part of the property remaining after settlements with creditors.
Participants in general partnerships and general partners in limited partnerships may be individual entrepreneurs and (or) commercial organizations.
In a general partnership, all participants are equal in their rights and obligations in the affairs of the company they have created. If they fail, they risk their own property. General partners jointly and severally bear subsidiary liability. Joint and several liability means that everyone is responsible, regardless of who is sued. Subsidiary liability means that if the property of the partnership is not enough to pay off debts, the partners are liable with their personal property in proportion to the contributions.
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.
Contributors are entitled to a share of the profits in proportion to their contribution.
- Enterprises created in the form of partnerships have a number of advantages:
- the ability to accumulate significant funds in a relatively short time;
- each general partner has the right to engage in entrepreneurial activities on behalf of the partnership on an equal basis with others;
- general partnerships are the most attractive for creditors, since their members bear unlimited liability for the obligations of the partnership;
- An additional advantage of a limited partnership is that they can attract funds from investors to increase their capital.
- Disadvantages:
- there must be a trusting relationship between full partners;
- each member of the partnership bears full and joint and several unlimited liability for the obligations of this organization, i.e. in case of bankruptcy, each member (except for limited partners) is liable not only with a contribution, but also with personal property;
- partnership cannot be created by one participant.
There are tax and credit benefits for partnerships abroad. They are widespread in the agricultural sector, the service sector (legal, audit, consulting, medical firms, etc.), trade, public catering.
Business companies may be created in the form of a joint-stock company, a limited liability company or an additional 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.
The supreme body of a limited liability company is the general meeting of its members. For the current management of the company's activities, an executive body is created, which may also be elected from among its members.
A limited liability company is a type of capital pooling that does not require the mandatory personal participation of its members in the affairs of the company.
Advantages of a limited liability company:
- the ability to accumulate significant funds in a relatively short time;
- can be created by one person;
- both legal entities and individuals, both commercial and non-commercial, can participate in the activity;
- members of the company bear limited liability for the obligations of the company.
Disadvantages:
- the authorized capital cannot be less than the value established by the legislation;
- the company is not very attractive to creditors, since its members have limited liability;
- the number of participants in an LLC should not exceed fifty.
An additional liability company (ALC) differs from a limited liability company in that its members are liable for the obligations of the company with their property in the amount of a multiple of the value of their contributions. In case of bankruptcy of one of the participants, its liability is distributed among the other participants. The difference from a general partnership is that the amount of liability is limited. Liability may, for example, be limited to three times the amount of the contribution.
All of the above organizational and economic forms are typical for small enterprises. Large-scale industries require a different form of attracting capital, which would ensure the stable functioning of society. In most countries of the world, such enterprises are created in the form of a 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 open and closed type.
A joint stock company whose members may alienate their shares without the consent of other shareholders is recognized as an open joint stock company (JSC).
A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is recognized as a closed joint stock company (CJSC).
The authorized capital of a joint-stock company is made up of the nominal value of the shares of the company acquired by the shareholders.
The shareholders cannot directly control the operations of the JSC. They elect a board of directors that manages the business activities of the JSC in order to generate profits for the benefit of the shareholders.
The supreme governing body is the general meeting of its shareholders.
Earnings per share is called a dividend.
AO Advantages:
- a guarantee against the fact that when its participants leave, the fixed capital of the company will be reduced;
- the ability to concentrate large capital;
- the possibility of a quick alienation of shares, which makes it possible to almost instantly transfer large capital from one area of activity to another in accordance with the prevailing market conditions;
- limited liability of shareholders (within their shares) in case of bankruptcy of the company.
The disadvantages include the inability of all shareholders to take part in the management of a joint-stock company, since for real control one must have at least 20% of the shares. Huge capital is concentrated in the hands of individuals, which, in the absence of proper legislation and shareholder control, can lead to abuse and incompetence in its use.
Production cooperatives are a voluntary association of citizens for joint production or economic activities, based on the personal labor participation of members of the cooperative and the pooling of their property shares.
The main difference between a production cooperative and partnerships and societies is that it is based on a voluntary association of individuals - citizens who are not individual entrepreneurs, but participate in the activities of the cooperative by personal labor. Accordingly, each member of the cooperative has one vote in managing its affairs, regardless of the size of its property contribution. The profit received in the cooperative is distributed taking into account their labor participation of members of the cooperative. There must be at least five members of the cooperative.
The benefits of a cooperative:
- profit is distributed in proportion to the labor contribution, which creates the interest of the members of the cooperative in a conscientious attitude to work;
- the legislation does not limit the number of members of the cooperative, which provides great opportunities for individuals to join the cooperative;
- equal rights of all members, tk. each of them has only one vote.
The main disadvantages of the cooperative:
- the number of members of the cooperative must be at least five, which limits the possibility of their creation;
- each member has limited liability for the debts of the cooperative.
Only state and municipal enterprises can be created in the form of unitary enterprises.
A unitary enterprise has a number of features:
- the founder remains the owner of the property, i.e. state;
- the property of a unitary enterprise is indivisible; under no circumstances can it be distributed among deposits, shares, shares, including among employees of a unitary enterprise;
- the head of the enterprise is the sole head, who is appointed by the owner of the property.
Unitary enterprises are divided into two categories: unitary enterprises based on the right of economic management; unitary enterprises based on the right of operational management.
The right of economic management is the right of an enterprise to own, use and dispose of the property of the owner within the limits established by law or other legal acts.
The right of operational management is the right of an enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property. The right of economic management is wider than the right of operational management, that is, an enterprise operating on the basis of the right of economic management has greater independence in management.
Despite some restrictions on the disposal of property, a unitary enterprise has great rights in the field of production and economic activities.
1.3. Manufacturing enterprise.
A manufacturing enterprise is a separate specialized unit, the basis of which is a professionally organized labor collective, capable of using the means of production at its disposal to produce the products (perform work, provide services) of the appropriate purpose, profile and range that consumers need (perform work, provide services). Manufacturing enterprises include plants, factories, combines, mines, quarries, ports, roads, bases and other economic organizations for industrial purposes.
The internal environment of the enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is the finished product (work, services)
The basis of the enterprise is made up of people who are characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. Of course, people cannot breastfeed from scratch. They need the means of production : the main means by which products are manufactured, and working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the company needs money , which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the company resorts to loans.
Information is important for the operation of the enterprise: commercial, technical and operational. Commercial Information answers the questions: what products and in what quantity it is necessary to produce; at what price and to whom to sell it; what costs will be required for its production. Technical information gives an exhaustive description of the product, describes the technology of its manufacture, establishes from which parts and materials each product must be produced, with the help of what machines, equipment, tools and techniques, in what sequence the work should be carried out. Based on operational information tasks are given to the staff, it is placed on workplaces, control, accounting and regulation of the production process, as well as adjustment of managerial and commercial operations. With the help of information, all components of an operating enterprise are connected into a single synchronously functioning complex aimed at producing a given type of product, of the appropriate quantity and quality.
Of course, there are no enterprises isolated from the outside world. The external environment that directly determines the efficiency and feasibility of the enterprise is, first of all, the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise.
Population, in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and the supplier of labor. Since the processing of raw materials into a product ready for consumption goes through many stages at individual specialized enterprises, most of them (especially in such industries as chemistry, metallurgy and engineering) are not only suppliers of their own products, but also the largest consumers of products of other enterprises.
For example, a steel plant is a supplier of metal for
other enterprises and the population and at the same time a consumer of coal and ore,
mined by mining enterprises, as well as by the consumer of engineering and instrumentation products, the construction industry, energy .
The external environment of the enterprise : government and local authorities; suppliers of production components; population; product consumers.
Among the suppliers enterprises should obviously include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. All activities of manufacturing enterprises are based on the legal framework. The implementation and enforcement of laws rests with the government and local authorities . Thus, the enterprise occupies a central place in the national economic complex.
On a purely legal side, according to the legislation of the Russian Federation, an enterprise is an independent economic entity created in the manner prescribed by law to produce products and provide services in order to meet public needs and make a profit. The most important tasks of the operating enterprise include:
- - receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, private individuals);
- - providing consumers with the company's products in accordance with contracts and market demand;
- - ensuring the payment of wages to the personnel of the enterprise, normal working conditions and opportunities for professional growth of employees;
- - creation of jobs for the population living in the vicinity of the enterprise;
- - environmental protection (land, air and water basins);
- - prevention of disruptions in the work of the enterprise (including disruptions in supplies and the release of low-quality defective products, a sharp reduction in production and income of the enterprise).
- - the interests of the owner,
- - the amount of capital,
- - the situation within the enterprise,
- - external environment.
The body that formulates and specifies any economic task is obliged to take into account the real conditions for its implementation. It can be:
- - expediency of this task from the point of view of the interests and profile of the enterprise;
- - availability of sufficient financial and material resources, as well as qualified personnel;
- - the absence of prohibitions and restrictions on production activities.
Back to main functions manufacturing company include:
- - production of products for industrial and personal
consumption in accordance with the profile of the enterprise;
- - sale and delivery of products to the consumer;
- - after-sales service of production;
- - material and technical support of the production process at the enterprise;
- - management and organization of work of personnel at the enterprise;
- - improving the quality of products, reducing unit costs and increasing the volume of production at the enterprise;
- - entrepreneurship;
- - paying taxes, making mandatory and voluntary contributions and making payments to the budget and other financial authorities;
- - Compliance with applicable standards, regulations, state laws.
- - on the size of the enterprise;
- - from industry affiliation;
- - on the degree of specialization and cooperation;
- - availability of social infrastructure;
- - from the form of ownership;
- - Relations with local authorities.
The company is fully responsible to the financial authorities for the timely transfer of taxes and other payments , covers from its own income all losses and losses. At the expense of proceeds from the sale of products (services), it pays for the costs of organizing and developing production, as well as for the purchase of raw materials, materials, and payment for labor.
The administration and personnel of the enterprise are obliged to constantly ensure that the products they produce are of sufficient quality and not too expensive. Both are necessary for the conquest and retention of the sales market. Low-quality products, as well as products that are too expensive, force the consumer to look for a supplier from whom they can purchase the same products with better quality indicators or at a lower price. In order not to lose customers, the company's specialists study the product sales markets, take measures to accelerate scientific and technological progress, improve product quality, and reduce its cost. In fact, the situation at industrial enterprises, in their labor collectives, determines the state and pace of development of the country's economy, testifies to the degree of effectiveness of the government's economic policy.
1.4. Entrepreneurial rights and obligations of the enterprise.
State laws in force in the field of economics, mainly determine only the competence of the state and the boundaries of its intervention in the work of the enterprise. Private, cooperative, joint-stock and other enterprises are not exempt from state control, which is carried out:
- for the income of the enterprise and the payment of taxes; sanitary condition of production;
- purpose and technical level of products;
- compliance with standards and technical conditions of production;
- legal protection of hired personnel and some other aspects of the activities of enterprises.
Economic and legal control, and very strict, is carried out in all countries of the world. The legislation provides that the enterprise bears full responsibility for all types of its activities, including:
- - for the observance of the interests of the state and the rights of citizens;
- - observance of laws and preservation of the environment;
- - increase of property entrusted to him by the state or shareholders;
- - Increasing the efficiency of production.
The administration of the enterprise is obliged to create normal working conditions for the personnel. Decisions on socio-economic issues should be made with the participation of the labor collective. An employment agreement is concluded between the administration and the labor collective, in which mutual obligations are fixed:
on sanitary condition and work safety;
operating conditions of the enterprise and its divisions, including shift work and duration of shifts;
duration and amount of vacation pay,
conditions and forms of remuneration by categories of workers, etc.
Local authorities and commercial organizations are not entitled to interfere in the implementation of the internal economic and administrative functions of the enterprise. They can act only as bodies of control over the legality of the economic activity of the enterprise, make their proposals and demand that the management of the enterprise enforce the current legislation.
Section 2. Enterprise as an economic entity.
2.1. Legislative bases of the enterprise.
According to the legislation of the Russian Federation, an enterprise is a legal entity. A legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate. In connection with participation in the formation of the property of a legal entity, its founders (participants) may have rights of obligation in relation to this legal entity or real rights to its property. Legal entities in respect of which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives.
Legal entities, on the property of which their founders have the right of ownership or other real right, include state and municipal unitary enterprises, as well as institutions financed by the owner. Legal entities in respect of which their founders (participants) do not have property rights include public and religious organizations (associations), charitable and other foundations, associations of legal entities (associations and unions).
A legal entity may have civil rights corresponding to the objectives of the activity provided for in its constituent documents, and bear obligations related to this activity. Commercial organizations, with the exception of unitary enterprises and other types of organizations provided for by law, may have civil rights and bear civil obligations necessary to carry out any type of activity not prohibited by law. A legal entity may engage in certain types of activities, the list of which is determined by law, only on the basis of a special permit (license). A legal entity may be restricted in its rights only in cases and in the manner prescribed by law. The decision to restrict rights may be appealed by a legal entity to the court. The legal capacity of a legal entity arises at the moment of its creation and terminates at the time of making an entry on its exclusion from the Unified State Register of Legal Entities. The right of a legal entity to carry out activities for which a license is required arises from the moment such a license is received or within the period specified in it and terminates upon the expiration of its validity period, unless otherwise provided by law or other legal acts.
2.2. The procedure for the formation and liquidation of an enterprise
The creation of a new enterprise begins with the adoption of an appropriate decision. The decision to establish an enterprise is made by the owner of the capital. If the capital of one person is insufficient, a search for business partners is carried out. From the moment the decision to establish an enterprise is made, it becomes necessary to fulfill a number of conditions determined by law.
The first step is the meeting of the founders, which determines the circle of legal entities and individuals that make up their composition.
The meeting of founders approves the charter of the enterprise, which indicates the name, legal address of the enterprise, determines the organizational and legal form, the main objectives of the activity, indicates the amount of the authorized capital, the rights and obligations of the founders, the structure of the company and the procedure for managing its activities, the procedure for liquidation.
Registration of an enterprise is carried out by the district or city administration at the place of establishment of the enterprise within a month. To register an enterprise, it is necessary to submit an application from the founder, the charter of the enterprise, a decision to establish an enterprise or an agreement of founders, a certificate of payment of the state fee. The registered enterprise is included in the unified state register of legal entities. The company receives a temporary certificate of registration.
A newly created enterprise must go through the stage of registration of statistics codes in the State Committee on Statistics. In the registration certificate of a commercial enterprise, in accordance with the current classifiers, the following codes are indicated:
- - OKPO (All-Russian classifier of enterprises and organizations);
- - KOPF (Classifier of organizational and legal forms of economic entities);
- - KFS (Classifier of Forms of Ownership);
- - OKOGU (All-Russian classifier of authorities and public administration);
- - OKATO (All-Russian classifier of objects of administrative-territorial division);
- - OKONH (All-Russian classifier of sectors of the national economy);
- OKP (All-Russian classifier of products).
The enterprise must also be registered with the state tax service, open a bank account. In cases established by law, licenses are issued for the right to carry out certain types of activities (Fig. 2).
The created enterprise can operate for an unlimited time, except for those cases when the enterprise is created to achieve a specific goal and is liquidated after it is achieved within the period specified in the charter.
In all other cases, the termination of activities occurs by the voluntary consent of its owners, or by decision of the judiciary.
A notice is published in the press about the liquidation of the enterprise. Creditors are given time to file claims.
During liquidation, a certain procedure is followed. First of all, all claims of the personnel for wages are satisfied, then the obligations of the enterprise to the tax authorities, property and monetary claims of creditors.
A special case of liquidation is bankruptcy. An enterprise is recognized as bankrupt if it is unable to satisfy the property and monetary claims of creditors. The liquidation of the enterprise is carried out by the decision of the arbitration court.
The liquidation of a legal entity is considered completed, and the legal entity ceases to exist after an entry about this is made in the unified state register of legal entities.
The liquidation of a legal entity entails its termination without the transfer of rights and obligations by way of succession to other persons.
A legal entity may be liquidated:
- by decision of its founders (participants) or a body of a legal entity authorized to do so by the constituent documents, including in connection with the expiration of the period for which the legal entity was created, with the achievement of the purpose for which it was created;
- by a court decision in the event of gross violations of the law committed during its creation, if these violations are irreparable, or the implementation of activities without a proper permit (license), or prohibited by law, or in violation of the Constitution of the Russian Federation, or with other repeated or gross violations of the law or other legal acts, or when a non-profit organization, including a public or religious organization (association), charitable or other foundation, systematically carries out activities that contradict its statutory goals, as well as in other cases provided for by this Code.
By a court decision on the liquidation of a legal entity, its founders (participants) or the body authorized to liquidate the legal entity by its constituent documents may be assigned the obligation to liquidate the legal entity. A legal entity, with the exception of a state-owned enterprise, institution, political party and religious organization, is also liquidated in accordance with Article 65 of this Code as a result of its recognition as insolvent (bankrupt). If the value of the property of such a legal entity is insufficient to satisfy the claims of creditors, it may be liquidated only in the manner prescribed by Article 65 of the Civil Code of the Russian Federation.
A legal entity, with the exception of a state-owned enterprise, institution, political party and religious organization, may be declared insolvent (bankrupt) by a court decision. The recognition of a legal entity as bankrupt by a court entails its liquidation. The grounds for declaring a legal entity insolvent (bankrupt) by a court, the procedure for liquidating such a legal entity, as well as the order in which creditors' claims are satisfied, shall be established by the law on insolvency (bankruptcy).
2.3. The life cycle of an enterprise and its efficiency
To improve the efficiency of an enterprise, continuous organizational improvement of its managed and control systems is necessary. Any enterprise goes through certain stages of the life cycle, which differ from each other not only in duration, but also in certain goals and results. The transition from one stage to another can be determined with a sufficient degree of certainty, that is, it is predictable. It should also be taken into account that the enterprise is affected by various factors of both the internal and external environment, including the general state of the economy and the industry.
As numerous examples and studies show, there is a relationship between the life cycle of an organization and its development strategy.
A general description of the purpose of the organization in a generalized form includes:
- offered products or services; place and role in the system of market relations; organization goals (survival, growth, profitability);
- technology, processes, innovations; philosophy (basic views and values);
- internal concept and sources of power; degree of competitiveness;
- survival factors; external image, image;
- responsibility to partners, consumers, society as a whole.
Every business has a specific life cycle. This is a set of stages through which the organization passes during the period of its functioning: birth, childhood, youth, maturity, aging, rebirth. At the same time, each enterprise is unique in itself, has a particular purpose, and it should be considered as a separate object of research and development of development directions according to the stages of its life cycle.
The birth of any organization is associated with the need to meet the interests of consumers, with the search for and occupation of a free market niche. The main goal of the organization at this stage is survival. It requires leadership qualities such as faith in success, willingness to take risks, efficiency. Characteristic of the birth stage is a small number of partners. Particular importance at this stage should be given to everything new and unusual.
"Childhood". The stage is associated with risks, since it is during this period that the growth of the organization is disproportionate compared to the change in managerial potential. At this stage, most newly formed firms fail due to the inexperience and incompetence of managers. The main task during this period is to strengthen its position in the market, competitiveness. The main goal of the organization at this stage is short-term success and rapid growth.
"Youth". This is a period of transition from complex management, carried out by a small team of like-minded people, to differentiated management using simple forms of financing, planning and forecasting. The main goal of the organization during this period is to ensure accelerated growth and, as a rule, the complete capture of its part of the market. Intuitive assessment of risk by the management of the organization is no longer sufficient. It needs specialists with highly specialized knowledge.
"Maturity". The development of the organization is carried out in the interests of balanced growth based on a stable structure and clear management. The manager is satisfied with the logic and harmony of the management system. This reduces his interest in adapting the organization to changes in the external environment, as well as in renewal and decentralization. Experienced administrators come to the leadership, while talented specialists are replaced by more “obedient” ones. This stage is associated with penetration into new areas of activity, expansion and differentiation, but it is during this period that bureaucracy in management is actively emerging.
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