The production and economic activities of enterprises are managed and limited through a system of regulatory legal acts in force in the country, ensuring that business entities comply with the norms and rules of the law. Important, economically and legally justified when performing individual work on organizing production, is compliance with rules and procedures in the field of enterprise registration, labor legislation, labor and environmental protection, etc.

Currently, the economic content of the concept of organization includes the form of entrepreneurial activity. Entrepreneurship is the reason for the creation of organizations, their activities, reorganization, etc.

Entrepreneurial activity – This is an initiative, within the framework of the law, economic activity of property entities at their own risk and under their full responsibility for the formation of organizational and economic conditions to achieve certain goals.

Organizations are created for various purposes by individuals and legal entities, the state, and municipalities. Organizations can be classified according to various qualitative and quantitative criteria. The main qualitative criteria of an organization reflect the form of ownership, the balance of rights to property, the management structure and the responsibility of the founders. The main quantitative parameters are the number and annual turnover of capital.

It should be noted that in legal practice organizations are called subjects of economic law, and this definition is used in legislative and other regulations governing economic activities.

The most successful criterion for classifying subjects of economic law is the organizational and legal form of entrepreneurial activity. Under organizational and legal form understand the totality of property and organizational characteristics, methods of forming the property base, features of the interaction of owners, founders, participants, their responsibility to each other and to counterparties.

Property characteristics reflect the form of ownership of the entrepreneur and the relationship between the rights to property of the business entity and its founders (participants).

Organizational characteristics are expressed in the structure of management of the affairs of a business entity.

Entrepreneurial activity in its essence can be commercial and non-commercial. Commercial activity is recognized as entrepreneurial activity for the purpose of making a profit.

Most oil companies operating in the Russian Federation are created in the organizational and legal form of joint-stock companies, so it is advisable to consider in detail some of the features of the activities and management of joint-stock companies: the creation and forms of companies; separation of management functions. The main document regulating the activities of joint stock companies is the “Law on Joint Stock Companies”.

The decision to create (establish) a joint-stock company is made by the constituent meeting of the future co-owners of the organization - shareholders. The decision to elect management bodies is made by a ¾ majority vote of the owners of shares subject to placement among the founders. The constituent meeting determines the form of the joint-stock company being created (this form is indicated in the company's charter and in the name). Joint-stock companies can be created in the form of “open joint-stock companies” and “closed joint-stock companies”. Joint-stock companies may create branches and representative offices that are not separate legal entities. Branches and representative offices operate on the basis of “regulations” approved by the supreme management body of the company; they are endowed with property, which is accounted for both on individual balance sheets and in the general balance sheet of the company.

The peculiarity of the organizational and legal form of joint stock companies determines the management structure (Figure 1.2).

The highest management body in a joint stock company is the General Meeting of Shareholders, and in the period between meetings - the Board of Directors.

Production structures

Auditor

Audit Commission

Management of current activities is carried out by the executive body, which can be individual (director, general director, president) or collegial (board, executive commission). The head of a branch or representative office is appointed by the board of directors or the executive body of the company and acts on the basis of the power of attorney issued to him. The competence of the executive body includes all issues related to the current activities of the company.

Carrying out work on organizing production at an enterprise is possible only after the procedure for creating the enterprise itself. The creation of subjects of entrepreneurial (economic) law is understood as the performance of legal actions, the purpose of which is to obtain the legal status of a subject of entrepreneurial activity (creation of an organization, enterprise). There are several ways to create organizations (Figure 1.3).

Figure 1.3 – Methods for creating subjects of economic law

An organization comes into existence from the moment of state registration. State registration serves several purposes. First of all, the purpose of registration is to determine the place of the subject in the market and determine the scope of its legal capacity. In addition, registration is carried out for the purpose of taxation and ensuring the safety of citizens by establishing control over the procedure for carrying out certain types of activities. The legislation provides for certain rules on the composition and number of founders of a commercial organization. Restrictions on participation in economic activities may be established for legal entities and individuals in accordance with the Laws of the Russian Federation regulating certain types of activities (notaries, lawyers, etc.).

In the process of economic activity, there may be a need to change the previously chosen organizational and legal form of the enterprise or to carry out other transformations that affect the scope of the legal capacity of the entity and affect its relationships with other business entities. This change is accomplished through reorganization. Reorganization is a method of changing the legal status of an entity, in which the scope of its rights and obligations changes or passes to other persons (successors) (Figure 1.4).

From an economic point of view reorganization helps to overcome inertia and stagnation in management structures, in the existing system of connections and relationships. Depending on the specific circumstances, changes can be partial, affecting individual services and the organization of certain types of activities, or radical, when a deep and multilateral reorganization is required.

Merger	A merger is the combination of two or more legal entities into a single organization. All previously existing organizations cease to exist. The newly created organization becomes the legal successor of each of the legal entities included in it.
Accession	Accession means that only the activities of the acquired entity are terminated. The person acquiring increases his assets at the expense of the acquired property and becomes its legal successor.
Separation	Division involves the creation of two or more others instead of one subject. In this case, the activities of the divided organization are terminated. The issue of succession in this case is resolved on the basis of an agreement between the newly created persons. As a rule, one of the created organizations becomes the legal successor.
Selection	Spin-off is the only method of reorganization that does not terminate the pre-existing entity. Another legal entity is formed, to which part of the organization’s assets is transferred. The issue of legal succession between them is resolved by agreement of the parties. This form of reorganization is quite often used by unscrupulous entrepreneurs as a way to evade responsibility.
Conversion	During the transformation, a previously existing organization ceases to exist, and in its place an organization emerges in a different organizational and legal form.

2. Structure, organization of production and economic potential of the enterprise

2.1. Production and organizational structure of the enterprise

2.2. Organization of the production process

2.3. Forms of production organization

2.4. Infrastructure and economic potential of the enterprise

3. Enterprise management and planning

3.1. Enterprise management: principles, functions and organizational structures of the management mechanism

3.2. Enterprise planning and production program development

3.3. Business plan

3.4. Principles of analysis and assessment of the economic activity of an enterprise

4. Marketing and logistics at the enterprise

Marketing in the activities of an enterprise

4.2. Sales policy of the enterprise

4.3. Fundamentals of Logistics, Procurement and Inventory Management

Module 2. Fixed assets and production capacity of the enterprise.

5. Fixed assets and production capacity of the enterprise

5.1. Fixed assets of an enterprise: concept, composition, structure, evaluation and accounting

5.2. Depreciation, amortization and reproduction of fixed assets

5.3. Indicators and ways to improve the use of fixed assets

II. Organizational and technical level of the active part of the enterprise

III. Use of fixed assets

5.4. Production capacity and indicators of its use

6. Working capital of the enterprise

6.1. Composition and structure of working capital

1. Semi-finished products of our own

2. Work in progress

6.2. Rationing of working capital

6.3. Indicators and ways to accelerate working capital turnover

7. Labor market and labor relations at the enterprise

7.1. Employment and the enterprise labor market

7.2. Enterprise personnel: categories, indicators, planning and forecasting of numbers

7.3. Personnel policy and personnel management at the enterprise

7.4. State regulation of labor relations

8. Organization, standardization, productivity and remuneration in the enterprise

8.1. Organization and regulation of labor at the enterprise

8.2. Labor productivity at the enterprise

8.3. Remuneration at the enterprise

Module 3. Scientific, technical, innovation and investment policy at the enterprise.

9. Scientific, technical, innovation and investment policy at the enterprise

9.1. The essence of scientific and technological progress: main forms, directions and activities

9.2. Forecasting and planning of scientific and technological progress, economic effect from scientific and technical activities

9.3. Innovative processes at the enterprise

9.4. Investment policy at the enterprise

10. Product quality and competitiveness

10.1. Quality and competitiveness of products: essence, meaning, indicators and methods of determination

10.2. Quality management system at the enterprise

10.3. State and international standards and quality systems

11. Production costs and production costs

11.1. Concept, types of costs and expenses of an enterprise. Stages of calculating product costs

11.2. Production cost estimate and product costing

11.3. Methods for calculating product cost reduction

12. Financial activities and pricing Education at the enterprise

12.1. Profit, profitability and indicators of the financial condition of the enterprise

12.2. Taxes and corporate taxation

12.3. Price and pricing in the enterprise

1.3. Organizational and legal basis for the enterprise's activities

In accordance with the Civil Code of the Russian Federation, a legal entity is recognized as an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate.

Legal entities in respect of which their participants have rights of obligations include business partnerships and societies, production and consumer cooperatives. Legal entities to whose property their founders have ownership or other proprietary rights include state and municipal unitary enterprises, as well as owner-financed institutions. To legal persons 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).

Legal entities can be organizations that pursue profit as the main goal of their activities (commercial organizations) or do not have profit as such a goal and do not distribute the profits between participants (non-profit organizations). Non-profit organizations can carry out business activities only insofar as this serves the achievement of the goals for which they were created.

Legal entities

Commercial organizations

Non-profit organizations

Business partnerships and societies

Production cooperative (artel)

State and municipal unitary enterprises

Consumer cooperative (union, partnership)

Economic partnerships (HT)

Economic societies (ES)

On the right of economic management

Full HT

HT on faith (limited partnership)

With the right of operational management (federal state enterprise)

HO limited liability company

Joint stock company

HO with additional responsibility

Public and religious organizations (associations)

Institutions

Associations of legal entities

Open JSC

Closed JSC

Rice. 1.1. Organizational and legal forms of legal entities (Sklyarenko V.K., Prudnikov V.M., Akulenko N.B., Kucherenko A.I. Enterprise Economics (in diagrams, tables, calculations): Textbook. M., 2002. P.8.)

According to their organizational and legal form, legal entities that are commercial organizations in accordance with the Civil Code of the Russian Federation can be classified as follows:

business partnerships – general partnership, limited partnership (limited partnership);

business companies – limited liability companies, additional liability companies, joint stock companies (open and closed types);

state and municipal unitary enterprises – based on the right of economic management and operational management;

production cooperatives (artels).

The classification of enterprises as legal entities depending on the goals of economic activity and organizational and legal form is presented in Fig. 1.1 (for more details, see Chapter 4 of the Civil Code of the Russian Federation).

In the world market economy, other associations of entrepreneurs (organizational and economic forms) are created and operate:

1) associations - associations, unions of persons, organizations established by the state;

2) corporations - joint-stock associations of several companies in order to achieve their common goal and protect privileges;

3) trusts - associations of enterprises (a form of monopoly) without the right of legal entity and financial independence, subordinate to a single management;

4) syndicates - associations of entrepreneurs (one of the forms of monopoly) and all commercial activities (prices, sales of products) while maintaining the legal independence of all enterprises included in it;

5) cartels - associations of firms, companies for joint activities while maintaining a legal entity and production independence;

6) concerns - associations of industrial and commercial enterprises subordinate to centralized financial control and management;

7) consortia - associations operating on the basis of a temporary agreement between banks and industrial enterprises for the placement of loans, financial, commercial transactions, investments, etc.;

8) conglomerates - associations of enterprises belonging to various sectors of the economy and not related to direct production cooperation;

9) holding companies - associations that have control over other companies through ownership of their shares and cash capital or the right to appoint directors of controlled companies.

The economic basis of market relations in Russia is property, the forms of which are equally protected by state legislation.

The creation of enterprises is based on the principles defined by law (regardless of the form of ownership) and goes through several stages:

the emergence of an idea to create a new enterprise;

identifying opportunities for using new technologies, equipment and communications;

study of the market, volume of demand, etc.;

selection of suppliers of raw materials and other production factors;

selection of co-founders;

determination of financial opportunities, sources and financial justification;

carrying out organizational events to create enterprises depending on the form of ownership;

state registration, production of seals, stamps, registration with the state tax service, etc.

In accordance with the Regulations on State Registration of Business Entities, registration is carried out by local authorities. Refusal of registration is possible only if violations of existing laws are detected.

The drawn up state registration act is valid for 30 days from the date of issuance of the temporary certificate.

To subsequently register the status of a legal entity, you must:

1) obtaining codes OKPO (all-Russian classifier of enterprises and organizations) and OKONH (all-Russian classifier of organizations by type of activity) from state statistics bodies;

2) registration with the tax office;

3) a certificate from the Ministry of Finance of the Russian Federation confirming that the enterprise is included in the state register;

4) opening a current account in a bank and depositing 50% of the authorized capital into this account;

obtaining permission from the police to make seals and stamps;

print order.

Upon fulfillment of these requirements and the expiration of 30 days, having passed the temporary certificate, the entrepreneur, having received a permanent certificate as an economic entity, acquires legal independence and legal capacity.

Thus, education (institution) can occur through:

– establishment of a new enterprise (co-foundation), i.e. independent formation of the authorized capital or contribution by co-founders of certain shares, contributions to the authorized capital of the established enterprise;

– entry into the field of entrepreneurship;

– buyout of a partner’s share;

– entry into the field of entrepreneurship through inheritance.

All these forms of foundation are included in entrepreneurial activities provided for by the legislation of the Russian Federation.

The founders can be:

state and municipal local governments;

capable citizens, individual entrepreneurs;

legal entities;

business companies (state and municipal) when creating subsidiaries;

foreign citizens;

voluntary associations of citizens (based on personal labor participation and share contributions);

funds of business companies for carrying out entrepreneurial activities.

The number of founders is not limited by law, except for a closed joint stock company.

The size of the authorized capital (fund) of an enterprise is regulated by the Civil Code of the Russian Federation and laws on individual organizational and legal forms in civil circulation.

Constituent documents include:

– charter of the enterprise (for any form of ownership);

– founders’ agreement (if there are two or more founders);

– application of the founder or person authorized to carry out state registration.

At the meeting of founders the following issues are considered:

– about the organization and company name of the enterprise;

– on the adoption of the charter;

- about the choice of director.

With the transition of the Russian economy to market relations and the inclusion of the country in the world system of foreign economic relations, foreign investors flocked to Russia. New markets, cheap labor, and the presence of favorable natural resources (especially oil and gas, forestry, metallurgy, etc.) attract the possibility of obtaining super-profits.

In the Russian Federation, enterprises with foreign investment, independent or joint, are created in the form of:

– enterprises with equity participation of foreign investments (joint) subsidiaries and branches;

enterprises wholly owned by foreign investors;

– branches of foreign legal entities.

Objects of investment investments can be:

– newly created and modernized fixed assets in economic sectors;

– securities, targeted cash deposits, scientific and technical products, rights to intellectual property, property rights.

The procedure for liquidating an enterprise is determined by Art. 63 of the Civil Code of the Russian Federation. Liquidation (termination of enterprise activity) is carried out by the liquidation commission under the following circumstances:

– the decision of its founders or the expiration of the legal entity;

– merger of enterprises into larger ones with a single centralized management system;

– joining through production and technological cooperation;

– division into a number of independent economic or legal entities;

– separation from a number of merged ones into an independent or parent enterprise;

– transformation into a different organizational and legal form with the consent of the workforce.

Liquidation by court decision is possible in the following cases:

– insolvency of the enterprise;

– engaging in activities prohibited by law;

– bankruptcy and business insolvency arising from a court decision declaring this collapse, placing full blame for errors or illegal actions on the insolvent debtor.

Liquidation is considered completed after making an entry about it in the Unified State Register of Legal Entities, and the enterprise is considered liquidated as a legal entity.

Topic 1. Organization of accounting in organizations

Goal and objectives

Target studying the topic - to systematize and consolidate the knowledge acquired by students while studying accounting theory about the principles and organization of accounting in an enterprise and its regulatory regulation.

Tasks:

An in-depth study of the provisions of regulatory documents on accounting that determine the procedure for organizing accounting in a commercial organization;

In-depth study of the organizational and legal forms of enterprises and their impact on the organization of accounting;

An in-depth study of the significance of an organization's accounting policy, the factors that determine its choice, and the impact of accounting policies on the organization of accounting.

1.1 Organizational and legal basis for the activities of a commercial organization.

1.2 Principles and organization of accounting in an enterprise

1.3 Accounting policies of the organization

Content

Organizational and legal basis for the activities of a commercial organization

One of the features of accounting is its maintenance within a specific organization. Accounting reflects the activities of an individual organization.

The organization is an independent economic entity created in the manner prescribed by law for the production of products, performance of work, provision of services in order to meet public needs and make a profit. The organization independently carries out its activities, manages its results and the income remaining after paying taxes and other obligatory payments. Organizations registered on the territory of the Russian Federation may have different organizational and legal forms.

Depending on the goals of their activities, organizations are divided into commercial and non-profit.

Commercial organizations pursue profit as the main goal of their activities.

Non-profit organizations are created to achieve social, charitable, cultural, educational, scientific goals, to protect the health of citizens, develop physical culture and sports, meet other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, provide legal assistance or other goals related to the achievement of public goods. Non-profit organizations can also carry out commercial activities, but only to achieve the purposes for which they were created.

Currently, in the Russian Federation there are organizations of various forms of ownership: federal, municipal, joint-stock, cooperative, private, each of which can be a legal entity.

A legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property; it can, in its own name, acquire and exercise property and personal non-property rights, perform duties, and be a plaintiff and defendant in court.

Legal entities that are commercial organizations can be created in the following organizational and legal forms: state and municipal unitary enterprises; production cooperatives; business partnerships (general partnerships or limited partnerships); business companies (joint stock companies, limited liability companies or additional liability companies).

A unitary enterprise is a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. This property is considered indivisible and cannot be distributed among the organization’s employees. Only state and municipal organizations are created in the unitary form, the property of which is either owned by the state or owned by the municipality. A unitary enterprise is allocated property with the rights of economic management and operational management.

A production cooperative is a voluntary association of citizens on the basis of membership for joint production or other commercial activities based on their personal labor or other participation and the association of property shares by its participants.

The property owned by the cooperative is divided into shares of its members in accordance with the charter. The profit received by the cooperative is distributed among its members, usually based on labor contribution. A different procedure for distribution of profits must be provided for by the charter of the cooperative. Property is distributed in the same manner upon liquidation of a cooperative. When one of the members leaves the cooperative, in accordance with the charter, part of the property may constitute an indivisible fund and is not subject to distribution until its liquidation.

A general partnership is a partnership whose participants are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with property belonging to the partnership. Property is formed from contributions of participants received from activities, income and other sources established by law. The property belongs to the participants on the basis of common shared ownership. The partnership itself is not a legal entity.

A limited partnership (limited partnership) is a partnership in which, along with general partners (participants) who conduct business activities and are liable for the obligations of the partnership with their property, there are several investors. Investors participate only in the distribution of profits, and do not take part in the management and implementation of activities.

A joint stock company is a company whose authorized capital is divided into a certain number of shares. Shares are distributed among members of the company and certify the contribution of funds to the capital.

A joint stock company can be open or closed. If the company's participants can dispose of their shares without the consent of the other shareholders, then the company is recognized as open. The shares of such a company are distributed by public subscription and are freely traded.

A joint stock company, the shares of which can be distributed only among a predetermined circle of persons and cannot be put on free sale, is considered closed.

A company with additional liability differs from other legal entities in that its participants are jointly and severally liable for its obligations in an amount that is a multiple of the size of their shares.

Information about the organizational and legal form is contained in the organization's charter: name, location, size of the authorized capital, composition, procedure for the formation and competence of management and control bodies, procedure for distribution of profits, conditions of reorganization and liquidation and other information provided for this type of legal entity.

The procedure for joint activities of the founders to create a legal entity, the conditions for transferring their property to it and participation in its activities. defines the memorandum of association

A legal entity of any organizational and legal form is subject to state registration in the manner prescribed by the law on registration of legal entities, for which the following documents must be submitted to the tax office at the location of the organization: application for registration; organization charter; constituent agreement (decision to create an organization); documents confirming payment of at least 50% of the authorized capital; certificate of payment of state duty..

Legal entities may have branches, representative offices, agencies and other divisions that are allocated territorially, but are not legal entities. The presence of branches and representative offices is reflected in the constituent documents of the legal entity.

When an organization is created, the charter specifies the types of activities that it can engage in. The charter may contain several types of activities, among which the main ones are highlighted.

Types of activities can be divided as follows: production and sale of products (material assets); wholesale or retail sale of goods; execution of work; provision of services.

In organizations engaged in production, products are manufactured from raw materials and materials during the technological process, the properties of which differ from the properties of the source materials. In accounting, it is necessary to obtain data on the cost of each type of manufactured product, since such data underlies the formation of prices for such products. The cost indicator has a complex composition and therefore a significant part of the accounting work is taken up by the accounting and distribution of production costs.

Organizations that carry out work can be created in the form of construction, repair, geological, design and survey, research organizations and road facilities. In accounting, it is necessary to obtain information about the cost of each work performed (or set of works). In such organizations, the production cost accounting area is highly labor intensive.

Organizations that provide services can be created in the form of transport and communications enterprises, commodity and stock exchanges, credit institutions, investment, pension and other funds, legal and audit firms, leasing companies, service organizations, etc. In contrast to work, the service does not have a material essence. Many organizations included in this group have their own special accounting procedures. Thus, the organization of accounting in credit institutions and professional participants in the securities market has significant differences. As for the rest of the organizations included in this group, one of the main features of accounting is that, as a rule, the cost of each specific service provided is not calculated, and cost control is carried out for the calendar period as a whole.

A special group includes organizations engaged in trading and intermediary activities. These organizations sell goods, i.e., material assets that are not subject to further processing in this organization. The costs of these organizations are formed as a whole for the calendar period. At the same time, their peculiarity is the labor-intensive accounting of inventory items.

Despite the fact that the charter identifies one or more types of activities as the main ones, in the course of economic activities the organization can carry out other types of activities. Often industrial and construction organizations also conduct trading activities (especially barter operations), carry out investment activities from free profits, etc. For accounting purposes, all types of activities are differentiated into current, investment and financial.

Current activities are the activities of the organization specified in its constituent documents and generating the main profit. Current activities also include operations that cannot be included in investment or financial activities, for example, foreign economic or intermediary activities. Regardless of the type of current activity in accounting, it is necessary to calculate the costs associated with its implementation and income from this activity, as well as determine the financial result from it.

Investment activity is an activity related to capital investments (investments) in land, buildings and other real estate, equipment, intangible and other non-current assets. This type of activity also includes making long-term financial investments in other organizations, as well as issuing bonds and other long-term securities.

Financial activities are the activities of an organization related to transactions with short-term securities, providing loans for up to 12 months, issuing bonds and other short-term securities, etc.

All about small business. Complete practical guide Kasyanov Anton Vasilievich

Chapter 1 Organizational and legal basis for the activities of small businesses

From the book All about small business. Complete How-To Guide author Kasyanov Anton Vasilievich

1.1.1. Legal basis for conducting business activities without forming a legal entity (PBOYUL) In accordance with Article 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in business activities without forming a legal entity from the moment

From the book Social Emergencies and Protection from Them author Gubanov Vyacheslav Mikhailovich

1.1.2. Legal basis for the creation and implementation of the activities of a legal entity. Also, citizens can create legal entities independently or jointly with other citizens and legal entities. But even here there are some, albeit small, restrictions regarding

From the book Europe at the turn of the XX-XXI centuries: Economic problems author Chernikov Gennady Petrovich

1.4.3. Criteria for defining small and medium-sized businesses abroad Despite the long history of development of a market economy, there is no unified definition of small business in world practice. Moreover, in most developed countries, as a rule, there is no general

From the book Economics of Real Estate author Burkhanova Natalya

1.6. Unification of the concepts of small and medium-sized businesses Any terminology used for a successful assessment of the situation, high-quality and effective work must reflect real facts, which, unfortunately, is not observed in Russian legislation. In Russian

From the book Realtor's Handbook author Batyaev Andrey Andreevich

From the book Jurisprudence: Cheat Sheet author Author unknown

From the book Fundamentals of Social Work: Cheat Sheet author Author unknown

6. Legal basis of the real estate market Legislation in the field of real estate is a set of laws and other regulatory legal acts through which government bodies can establish, amend or repeal relevant legal

From the book Commodity Science: Cheat Sheet author Author unknown

Chapter 1 Basics of real estate activity

From the book Protocol and Etiquette of Diplomatic and Business Communication author Kuzmin Eduard Leonidovich

From the book Federal Law “On the Fight against Terrorism.” Federal Law “On Combating Extremist Activities” author Author unknown

44. LEGAL FRAMEWORK FOR SOCIAL PROTECTION OF PERSONS WITH DISABILITIES The general rights of persons with disabilities are formulated in the UN Declaration on the Rights of Persons with Disabilities. The Law “On Social Services for Elderly and Disabled Citizens” (1995) formulates the basic principles of social services

From the book Psychological Counseling author Zabrodin Yuri Mikhailovich

17. INFORMATION SUPPORT OF SMALL AND MEDIUM BUSINESSES In Russia, the Federal Information and Analytical Center (FIAC) and a network of regional information and analytical centers (RIAC) have been created under the Entrepreneurship Support Fund (FSP) Development of an information system

From the book Social Studies. A complete course of preparation for the Unified State Exam author Shemakhanova Irina Albertovna

§ 8. Legal foundations of international business relations Russia is painfully going through the process of transition from a centralized state-managed economy to a market economy. Nevertheless, a considerable part of the population is trying to actively participate in

From the book How I Traded My Motherland author Karakulko Alexander

From the author's book

Introduction Practical psychology is one of the “youngest” specialties, which actively entered our reality in the wake of the humanization of social life at the end of the 20th century. In today's Russia it has become an integral sign of modernity. If profession

From the author's book

5.7. Organizational and legal forms and legal regime of entrepreneurial activity Business law is a branch of Russian law, which is a set of legal norms governing business relations and closely related to them

From the author's book

Big brother of small business One day, a friend of mine decided to make money. What did he not do for this? He threw himself into various adventures until he spent all his money. After this, he decided to get a job. And where did he work after that?

The formation of new enterprises and the expansion of existing ones are determined by the following factors:

 presence of unsatisfied demand for some products (works, services);

 availability of resources necessary to organize the production of these products;

 level of development of science, technology and technology in the relevant product market (in the relevant industry).

The determining factor is the presence of demand for the product. If the enterprise’s products are not in demand, then they will remain unsold, and the costs of their production will remain unpaid, i.e. the enterprise will not make a profit and will not be able to return the invested capital and will go bankrupt.

Any organization (enterprise) is created through establishment. The process of establishing both a commercial and non-profit organization is as follows:

firstly, the owner (owners, founders) decides to create an organization (enterprise). In addition, an enterprise may be created as a result of the forced division of another enterprise in accordance with the current antimonopoly legislation of the Russian Federation;

secondly, the constituent documents provided for by the Civil Code of the Russian Federation are developed for the corresponding organizational and legal form of a legal entity (charter, decision on creation or agreement of founders, general regulations on the organization);

thirdly, state registration is carried out.

An enterprise (legal entity) operates on the basis of a charter or constituent agreement. The constituent agreement of a legal entity is concluded, and the charter is approved by its founders (participants)

Constituent documents are developed by the owners (founders) themselves, who for these purposes can engage consulting law firms or individual specialists on a contractual basis.

The constituent documents of a legal entity must contain mandatory information: name of the legal entity (reflecting the organizational and legal form); its location (legal address, telephone, etc.); the procedure for managing the organization's activities; subject and goals of activity; other information provided by law for the relevant type and legal form of legal entity.

The procedure for state registration of business entities is determined by federal law. To register an enterprise, its founders personally or by mail submit certain documents to the registration authority (registration chamber).

In accordance with the legislation of the Russian Federation, a legal entity or an individual registered as a business entity (firm) can carry out any type of activity (one or more) provided for by its charter and not prohibited by law.

Certain types of activities can be carried out only by state enterprises (stipulated by special laws - production of weapons, drugs, precious metals, orders, medals, etc.) or (including construction activities) only on the basis of a special permit - license. License – a permit, the right to carry out a licensed type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing authority to a legal entity or individual entrepreneur. In accordance with the law “On licensing of certain types of activities,” licensed activities include types of activities, the implementation of which may entail damage to the rights, legitimate interests, morality and health of citizens, the defense of the country and state security, and the regulation of which cannot be carried out by methods other than like licensing.

Organization (enterprise) independently plans its activities and determines development prospects based on the demand for manufactured products and on the basis of agreements, contracts and agreements concluded with consumers (customers), co-executors (subcontractors) and suppliers of material and technical resources.

Prices and tariffs the organization establishes for products and services independently or on a contractual basis. In some cases, provided for by the legislation of the Russian Federation, negotiated prices are established, in particular, for construction and installation work. The state regulates prices and tariffs for products (services) of monopolistic enterprises.

Financial resources organizations are formed due to:

 profit;

 depreciation charges;

 funds from the sale of securities (shares, bonds);

 share and other contributions of their participants, members of the workforce, citizens, other organizations and enterprises;

 loans and other legal income.

An organization as a legal entity has the right to open settlement and other accounts in any commercial bank . It is responsible for compliance with loan agreements and settlement discipline and, if it does not fulfill its payment obligations, it may be declared insolvent (bankrupt) in accordance with the bankruptcy law.

The enterprise has the right to independently carry out foreign economic activity . All currency relations with the state are regulated by laws. Foreign exchange profits after paying taxes to the budgets (federal and local) are used by the organization independently.

Relationship between the company and employees are regulated by the Labor Code of the Russian Federation and are based on collective and labor agreements. The company establishes the forms, systems and amount of remuneration for workers and their other income independently, but at the same time must ensure the minimum wage established by federal law.

Any organization is obliged to conduct accounting and statistical reporting and, in accordance with the Civil Code of the Russian Federation, publish data on its activities. For distortion of reporting, officials of the organization bear administrative, material and criminal liability. Government authorities (tax, antimonopoly, environmental, etc.) may periodically inspect the activities of enterprises.

Organizations are held liable for violation of their obligations and rules of business activity.