Enterprises are ... The activities of the enterprise. Trading company

Production is the main pillar of any global economy. States that have moved away from this simple and unshakable principle, preferring to buy cheap imported goods, in fact have long lost their independence. Of course, the foundation of the foundations of any production are enterprises. They are absolutely independent subjects of economic interaction, which are created for the production of something or for the provision of some services to citizens or legal entities. Obligatory condition - profit.

Each such entity must pass the state registration procedure, obtain the status of a legal entity, and only after that the enterprise can participate in economic relations both within the country and outside it.

Features of the company

Like any participant in the economic process, each enterprise has a number of distinctive features, by which it can easily be identified. Let's list them in detail. First, enterprises are the owners of some property, which must necessarily be in their charge. It is this property that they provide all their debt obligations, if any.

As an independent participant in the trade turnover, enterprises act solely on their own behalf, and therefore have the right to enter into any agreement with other legal entities, as well as with citizens. Due to its independence, such a subject of economic activity can be a defendant or a plaintiff in a court of any instance.

Of course, the activities of the company should be fully reflected in the detailed financial statements, upon the first request of the state controlling structures for verification. In addition, each subject necessarily has a special name, which facilitates its definition.

Classification

In general, they are divided into a whole complex of features. So, in the direction of the enterprise's activities can be divided into producing articles of consumption, as well as those that produce means of production. Production itself can be either continuous or discrete (interrupted for a period).

• As for the direction, they can be divided into specialized, combined and universal.
• In size, they can be divided into small, medium and large.
• In addition, enterprises can produce serial, piece and prototype products (the latter types most often work for the military industry);
• There are industrial, transport, trade varieties.
• There are private, collective and municipal enterprises.

Organizational forms

At present, economic partnerships and societies, cooperatives, and state and municipal unitary complexes operate in the territory of our country. Of course, the activities of the enterprise, the property at its disposal and other factors largely depend on the organizational forms.

Let's begin consideration of activity of the enterprises from economic partnerships. Among them are:

• Fellowship of complete type.
• A limited option (on faith).
• LLC and the company with an additional responsibility.
• OAO and ZAO (an example of the latter type of enterprise is practically all the major domestic holdings engaged in the extraction of minerals).

How does the activity of all these varieties differ? General partnership

In accordance with the agreement, they are engaged in full-fledged entrepreneurial activity without any restrictions, but for emerging risks they can answer all their property. Thus, in a full partnership there is unlimited responsibility in relation to all its members. The general means of the enterprise in this case do not matter. Even without being a member of the board, any participant is responsible for all of his property. After retiring from the enterprise, he will be responsible for two years for all obligations accepted at the time of joining the ranks of the partnership.

Fellowships on faith

In this case, the "core" of the enterprise are all the same participants, who bear unlimited liability for all emerging risks. Besides them, there are also commanders. In fact, they are investors. They also bear a certain responsibility, but it is limited by the size of their investments in the total capital of the enterprise. That is why such organizations are in many respects similar to LLC, which we will discuss below.

Ltd

This form of the enterprise is organized by several persons (or one founder), and the risks are limited by the authorized capital. The size of its share is rigidly fixed by the charter of the enterprise. Accordingly, the participants bear responsibility commensurate with the volume of their contributions to the authorized capital of the entity of economic activity. All the work of the enterprise is tightly controlled by its founder: without a meeting of the members of the management board, there is no single meaningful decision taken.

A society with additional responsibility is a special type of the previous type. It differs in that all its participants are subject to additional subsidized liability, the size of which is a multiple of the amount of their contribution to the authorized capital. All other characteristics of this type of enterprise are completely analogous to the type described above.

OJSC, CJSC

Unlike previous enterprises, the authorized capital of this business entity is expressed in shares (securities). For some obligations, its participants do not meet, and the risk of loss is equal to the value of the bonds purchased by them. If the participants are free to own and dispose of their shareholding, the company is called open - JSC.

Within the limits established by law, such a company has the full right to distribute its shares on a free subscription basis. Accordingly, if the securities are distributed or only in the circle of government, or under conditions that are strictly controlled by law, the production enterprise will be closed, ZAO. There is no subscription, no open distribution of shares by subscription.

Features of CJSC and JSC

There are some differences in their activities. Let us examine them in some detail:

• In all cases, it is these enterprises that most effectively mobilize their financial assets.
• If there are any problems, the founders risk only their securities, without risking at the same time to part with all their movable and immovable property.
• Shareholders directly and very actively participate in the management of the enterprise.
• Due to the wide possibilities of additional stimulation of personnel, the latter has a high motivation for obtaining maximum labor results.

Production cooperatives

In this case, a group of citizens voluntarily joins the cooperative to carry out production or other activities. The contribution is personal labor participation or financial injections into the activities of the organization. All property of the cooperative is divided between its members and is expressed in equal shares. The profit is distributed in a firm dependence on direct labor participation in production or other activities. All property of the cooperative is also distributed, which remains after its liquidation.

Unitary enterprises

Unitary enterprises are a form of production in which its board does not have ownership of production facilities. Roughly speaking, they can be compared to a tenant of a production facility that can use machines for the production of parts, but it has no right to sell or otherwise dispose of equipment. Thus, the property of such enterprises can not be divided into shares or shares. It is logical that almost all state enterprises are unitary .

In turn, they are divided into the following varieties:

• Those who have the right to economic management.
• Enterprises based on the principle of operational management.

With economic ownership, the management of the entity can manage the enterprise within the limits prescribed in the relevant laws. Approximately within the same boundaries, disposal of property can also be carried out under operational management, but in this case both the task of the owner and the main direction of the enterprise as a whole are taken into account. Thus, in the case of operational management, the owner (tenant) of a unitary enterprise has much more powers.

However, the manager still can not sell the production assets, using securities, cash or non-cash funds.

Trading companies

A trade enterprise stands apart. The main occupation of such organizations is the purchase of goods from manufacturing firms. Speaking from the point of view of accounting, the maintenance of reporting documentation in this case is much easier. After all, there is no transformation of certain types of goods into others at such enterprises. Instead of all the components that form the basis of production complexes, they operate exclusively on goods.

You can divide them into wholesale and retail varieties.

Speaking about the wholesale type, it includes trading houses and bases, warehouses and other institutions. Wholesale enterprises can both sell goods to firms that are engaged in retail trade, and send them to the industrial sector. An example are intermediary firms that purchase high-precision devices abroad.

Accordingly, retail enterprises are understood as ordinary stores.

How are businesses created and liquidated?

Any organization of an enterprise must begin with a state registration. Since the acquisition of the relevant package of documents, the entity receives the status of a legal entity. To be registered in such a hypostasis, the applicant must present to the registration authorities the following package of documents:

• Statement of the desire to establish an enterprise. It is written by the founder (founders) in completely arbitrary form.
• In addition, a constituent contract will be required, in which all the nuances will be spelled out.
• Charter, which must be signed by all persons who will be on the board.
• All receipts from banks and other financial documents that could confirm that at the disposal of the applicants there is at least 50% of the amount of the proposed authorized capital.
• A receipt for payment of the state fee in the amount established by law.
• In addition, you need to obtain a certificate from the antimonopoly committee, which must give consent to the organization of your company.

What should be in the memorandum of association?

In this document, the exact and full name of the enterprise must be indicated. It is necessary to include in the contract its location, information about the founders and authorized capital, the distribution of the shares and other matters.

In the charter, it is necessary to introduce the organizational and legal form of the new economic entity being organized, the procedure for its organization and possible liquidation, and also to duplicate all the financial issues highlighted in the previous document. If the production enterprise is unitary, then much information is not needed. This is due to the fact (as we already said) that the owner of all assets of the organization is a third party, and therefore the management of the firm is carried out in a much "cut-down" version.

The registration must be conducted within three days (from the moment of submission of all documents) or within thirty calendar days, which is counted from the date of the postmark on the documents sent by mail. To refuse registration can only in the event that any of the documents submitted by you do not meet the official requirements fixed in the law. Attention! Any management of an enterprise, which is carried out before its official registration, is an administrative offense.

In what cases does the business stop?

• If such a decision was made by the board of the organization.
• At the expiration of the period for which this entity was created.
• In connection with the fact that all the goals were fulfilled, for the implementation of which the institution was created. For example, financial enterprises created for the sake of collecting assistance to the victims as a result of the disaster.
• In a judicial proceeding, if it is proven that the registration of the institution is illegal, or if some gross violations are found in the documents submitted earlier.
• Again, in a court of law, if the facts of unlawful and illegal activities conducted under the guise of a manufacturing enterprise are proved.
• If the institution is declared bankrupt in the manner prescribed by law.
• In addition, food enterprises are very often closed due to a lack of compliance with the quality of products existing in the state regulations.

A very important point is the provision of information to the service of the Federal Tax Service about the closure of the enterprise, as well as information on closing the current account. With this service in general, it is necessary to interact as closely as possible at any stage, since fines are provided for practically any deviation from the adopted procedure.

Thus, enterprises are strictly organized structures that are subject to a multitude of rules and laws.