Study of modern forms of entrepreneurial activity. The concept and characteristics of entrepreneurial activity
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists using the knowledge base in their studies and work will be very grateful to you.
Posted on http://www.allbest.ru/
Introduction
At the moment there are many different commercial organizations in the Russian Federation. The development of entrepreneurship and entrepreneurial activity contributes to the growth of the country's economy, an increase in cash receipts to budgets of various levels, the creation of additional jobs and, as a result, a decrease in unemployment, and a decrease in social tension in society.
The existence of a large number of types of commercial activities in various sectors of the economy explains the need to develop various forms of organizing entrepreneurial activity, the main characteristics of which will contribute to the effective functioning of an economic entity in its chosen area of \u200b\u200bbusiness.
The relevance of this work lies in the fact that the study of the main forms of organization of entrepreneurial activity and their characteristics is necessary to understand the processes of economic development of the country that affect all its citizens.
The aim of this work is to study modern forms of entrepreneurial activity and their main characteristics.
The purpose of the course work:
Study the forms and types of entrepreneurial activity.
Consider the current state of business in Russia.
Study the prospects for the development of entrepreneurship in Russia.
1. Theoretical part
1.1 Forms and types of entrepreneurial activity in Russia
In modern Russian conditions, the most common forms of entrepreneurial activity are the following:
Individual entrepreneurship (IP);
Limited Liability Company (LLC)
Joint-stock companies (open (OJSC) and closed (CJSC));
Production cooperative;
Partnership (partnership);
State (unitary) enterprise.
Forms of entrepreneurship and their characteristics:
Individual entrepreneur
An individual entrepreneur (IE) is the most popular form of entrepreneurial activity. It is especially widespread in small-scale retail trade and services.
An individual entrepreneur without forming a legal entity as an entrepreneur has a number of advantages. First of all, it is that he has all civil rights. This is the opening of current and foreign currency accounts in a bank, export and import of goods and services as a subject of foreign economic activity, the conclusion of any contracts with any companies and persons, etc. At the same time, bearing in mind that funds are the personal property of an entrepreneur, the tax inspectorate cannot withdraw funds from his current account without a court decision and, accordingly, without the knowledge of the entrepreneur. It is also important that the registration of an individual entrepreneur is much easier and faster than the registration of legal entities, since there is no need to draw up a charter, a memorandum of association, or look for a legal address.
Another significant advantage is a simplified accounting and reporting system for an individual entrepreneur. It is quite simple and accessible to almost any person. In addition, an individual entrepreneur does not pay some taxes, such as value added tax.
As always, along with the advantages, there are also disadvantages, which include the impossibility of having a staff of employees under an employment contract, but contracts for the performance of work can be concluded with citizens. As a disadvantage, it can be noted that an individual entrepreneur is liable for his obligations with all his property, however, those on which a penalty can be imposed. It should be noted that any seizure can be carried out only by a court decision.
Limited liability company
In accordance with the Federal Law "On Limited Liability Companies" No. 14-FZ dated 29.04.2008. members of the society (founders) can be citizens and legal entities. State bodies and bodies of local self-government have no right to act as participants in societies, unless otherwise provided by federal law. The company can be founded by one person, who becomes its only participant. The society can subsequently become a society with one participant. The company cannot have another business company, consisting of one person, as the only participant.
The number of participants (founders) of a limited liability company cannot be more than 50. If the number of participants in the company turns out to be more than the limit established by this paragraph, then the company must be transformed into an open joint-stock company or a production cooperative within a year.
The procedure for establishing a company is as follows: the founders of the company conclude a constituent agreement and approve the charter of the company. The articles of association and articles of association of the company are the constituent documents of the company. If a company is founded by one person, then the charter approved by this person is a constituent document. If the number of participants in a company increases to two or more, then a memorandum of association must be concluded between them. The executive bodies of the company are elected (appointed) by the founders of the company, and also in the case of making non-monetary contributions to the authorized capital, their monetary value is approved. The decision on the approval of the company's charter, as well as the decision on the approval of the monetary value of the contributions made by the founders, is taken unanimously. The founders of the company make other decisions in the manner prescribed by the Federal Law and the constituent documents of the company.
The founders of the company are jointly and severally liable with regard to the obligations associated with the foundation of the company and arising before the state registration of this company. The company will be liable for the obligations of the founders that have taken place as a result of its establishment, only if their actions are approved by the general meeting of the company's participants.
The company must be registered with the body that carries out state registration of legal entities in the manner prescribed by the federal law on state registration of legal entities.
In the event of a request from a member of the company or an auditor, or other interested person, the company must, within a reasonable time, give them the opportunity to familiarize themselves with the constituent documents of the company, as well as with changes in them. The company undertakes, in the event of a company participant's request, to provide him with copies of the current charter of the company's foundation agreement. The amount of money held by the community for the provision of copies should not exceed the cost of making them.
Amendments to the constituent documents of the company are possible according to the decision of the general meeting of the founders of the company. Changes that are made to the constituent documents of the company must be subject to state registration in the manner prescribed by Art. 13 of the Federal Law for the registration of a company. The amendments made to the constituent documents of the company come into force for third parties from the moment of their state registration, and in the cases established by this Federal Law, from the moment of notification of the body carrying out state registration.
The authorized capital of a limited liability company is the amount of contributions of the participants, allocated in order to ensure the charter of the company. The amount of the authorized capital is determined by the constituent documents, in accordance with the law.
The authorized capital is considered to be the most constant part of the company's equity capital. As a rule, its size is not subject to changes throughout the year at enterprises that do not change their form of ownership.
From the standpoint of the norms of civil law, the authorized capital determines the minimum size of the company's property that guarantees the interests of its creditors.
The true value of the share of a participant in the company in proportion to its share corresponds to a part of the value of the net assets of the company.
As a contribution to the authorized capital, property can be made both in cash and in kind, property or other rights that have a monetary value can also be made. Participants making non-monetary contributions to the authorized capital of the company should be subject to an expert assessment of their value.
If the nominal value of such a deposit exceeds 200 times the minimum wage established by the Federal Law on the date of submission of documents for state registration of the company, then such an assessment is mandatory.
In accordance with the law, the size of the authorized capital of a company must be at least 100 times the minimum wage established by the Federal Law on the date of submission of documents for state registration of the company.
Actions reflecting settlements with the founders for contributions to the authorized capital arise before the registration of the LLC. This is due to the fact that at the time of registration, the authorized capital of the company must be paid for at least 50%. All members of the company must make their entire contribution to the authorized capital upon the expiration of the period specified in the memorandum of association. This period cannot be more than one year from the date of registration of the LLC. Moreover, the value of the contribution of each participant should not be less than the nominal value of his share. The release of a participant in a limited liability company from the obligation to contribute to the charter capital of the company, including by offsetting his claims against the company, is not allowed.
Members' contributions are earmarked. This implies their use for the purpose of creating a society, organizing its activities (trade, production, intermediary, auditing, etc.). Funds contributed by the founders can be used for the acquisition of property, the Ministry of Health, payment for work (services).
A company participant has the right to sell or otherwise cede his share in the authorized capital. A company participant may alienate his share until its full payment only in the amount of its paid part.
The founders of the LLC have the preemptive right to purchase a share at the offer price to a third party in accordance with the size of their shares.
The transfer of the participant's share in the authorized capital to the ownership of the company is possible due to its withdrawal from the membership. Such a transition is regulated by Article 94 of the Civil Code of the Russian Federation. If a participant leaves the founders, problems may arise with determining the moment of transfer of the rights of the founder to his share in the authorized capital and depriving this founder of the right to vote at the general meeting. When a participant decides to leave the company, he must submit a written application, where the date of exit must be indicated, which corresponds to paragraph 2 of article 26 of Law No. 14-ФЗ. In the event that the founder leaves the company, the transfer of his share to the company is considered legal from the moment of filing an application that states the founder's desire to leave the company. The section defining the procedure and terms of mutual settlements with retired participants must be included in the LLC Charter without fail.
Open and closed joint stock companies
According to the degree of openness, legislation distinguishes only two forms of society: open and closed. An open company has the right to conduct an open subscription to the shares it issues and to sell them freely, and also has the right to conduct a closed subscription. A closed company has the right to distribute its shares only among its founders or other predetermined circle of persons (for example, among the employees of a given enterprise) and cannot conduct an open subscription. Taking into account the fact that an open company is also entitled to conduct a closed subscription, in fact, the degree of openness of the company to external shareholders will be determined by the ratio of open and closed subscription. Consequently, society can really be open, half-open (half-closed) and closed. Thus, a legally open company with a controlling stake in the enterprise's labor collective is in fact a semi-open company, since it sells only 49% of the shares by open subscription.
Shareholders have the right to alienate their shares without the consent of other shareholders and the company. In an open company, it is not allowed to establish the preemptive right of the company or its shareholders to acquire shares alienated by the shareholders of this company. Shareholders of a closed company enjoy the preemptive right to purchase shares sold by other shareholders of this company at the price of the offer to a third party in proportion to the number of shares owned by each of them, unless the charter of the company provides for a different procedure for exercising this right. When selling shares in violation of the preemptive right to purchase, any shareholder of a closed company and (or) company, if its charter provides for a preemptive right to acquire shares by the company, has the right, within three months from the moment when the shareholder or the company learned or should have learned about such a violation, to demand judicially transferring the rights and obligations of the buyer to them. The cession of the said preemptive right is not allowed
The legislation limits the scale of a closed joint stock company to the number of shareholders: if the number of shareholders exceeds 50, then the company must be transformed into an open one within a year. The motivation for such a rule is not entirely clear: it does not limit the size of the share capital and, consequently, the scale of the production and economic activity of a closed company, since both individuals and legal entities with large capital can act as shareholders.
The creation of closed joint stock companies with large capital should be expected, first of all, in the industries that occupy a leading position in the development of technologies, participation in which promises high profits. The founders of such societies are interested in narrowing the circle of participants as much as possible.
The founders of the company are citizens and (or) legal entities who have made a decision on its establishment. State bodies and bodies of local self-government cannot act as founders of a company, unless otherwise established by federal laws. The company may not have as the sole founder (shareholder) another business company, consisting of one person, unless otherwise provided by federal law.
The founders of a company are jointly and severally liable for the obligations associated with its creation and arising prior to the state registration of this company. The company is liable for the obligations of the founders related to its creation only if their actions are subsequently approved by the general meeting of shareholders.
The founders of a joint-stock company conclude an agreement among themselves that determines the procedure for their joint activities to create a company, the size of the company's authorized capital, the categories of shares issued and the procedure for their placement, as well as other conditions provided for by the law on joint-stock companies. An agreement on the establishment of a joint stock company is concluded in writing.
The constituent document of a joint stock company is its charter, approved by the founders.
The charter of a joint-stock company must contain conditions on the categories of shares issued by the company, their par value and quantity; on the size of the authorized capital of the company; on the rights of shareholders; on the composition and competence of the management bodies of the company and the procedure for making decisions by them, including on issues on which decisions are taken unanimously or by a qualified majority. The charter of a joint-stock company must also contain other information provided for by the law on joint-stock companies.
The procedure for performing other actions to create a joint stock company, including the competence of the constituent assembly, is determined by the law on joint stock companies.
The specifics of creating joint stock companies during the privatization of state and municipal enterprises are determined by laws and other legal acts on the privatization of these enterprises.
A joint-stock company can be created by one person or consist of one person if one shareholder acquires all the shares of the company. Information about this must be contained in the charter of the company, be registered and published for general information.
The minimum authorized capital of an open company must be at least a thousand times the minimum wage established by federal law on the date of registration of the company, and a closed company must be at least 100 times the minimum wage established by federal law on the date of state registration of the company.
The Company shall have the right, based on the results of the first quarter, half a year, nine months of the financial year and (or) based on the results of the financial year, to make decisions (declare) on the payment of dividends on placed shares, unless otherwise provided by this Federal Law. The decision to pay (declare) dividends based on the results of the first quarter, six months and nine months of the financial year may be made within three months after the end of the relevant period.
The company is obliged to pay the declared dividends on shares of each category (type). Dividends are paid in money, and in cases stipulated by the charter of the company - in other property.
The source of payment of dividends is the company's profit after tax (the company's net profit). The company's net profit is determined according to the company's financial statements. Dividends on preferred shares of certain types can also be paid out of the company's special funds previously formed for these purposes.
Thus, it can be concluded that relations between shareholders in a joint stock company are mainly regulated by the Federal Law on Joint Stock Companies and the Civil Code of the Russian Federation. A joint-stock company allows to combine the efforts of the founders, and their number is unlimited. The founder can be liable only within the amount paid by him for the shares. No additional liability is provided. The procedure for the payment of dividends is determined by the law “On Joint Stock Companies”.
Production cooperative
Legal regulation of cooperatives' activities makes it possible to use this organizational and legal form of doing business, if the founders intend to independently carry out labor activities.
Members of the cooperative may be citizens of the Russian Federation who have reached the age of sixteen who have made the share contribution established by the charter of the cooperative. The size and procedure for making a share contribution are determined by the charter of the cooperative.
Foreign citizens and stateless persons can be members of a cooperative on an equal basis with citizens of the Russian Federation.
The number of members of the cooperative who have made a share contribution, participating in the activities of the cooperative, but not taking personal labor participation in its activities, may not exceed twenty-five percent of the number of members of the cooperative taking personal labor participation in its activities.
In the event of the death of a member of the cooperative, his heirs may be accepted as members of the cooperative, unless otherwise provided by the charter of the cooperative. Otherwise, the cooperative pays the heirs the value of the share of the deceased member of the cooperative, the wages, bonuses and additional payments due to him.
A member of the cooperative has the right:
Participate in the production and other economic activities of the cooperative, as well as in the work of the general meeting of the members of the cooperative with the right to one vote;
Elect and be elected to the supervisory board, executive and control bodies of the cooperative;
Submit proposals on improving the activities of the cooperative, eliminating shortcomings in the work of its bodies and officials;
Receive a share of the cooperative's profit to be distributed among its members, as well as other payments;
Request information from officials of the cooperative on any issues of its activities;
Leave the cooperative at its own discretion and receive the payments provided for by this Federal Law and the cooperative's charter;
Apply for judicial protection of their rights, including appeal against decisions of the general meeting of cooperative members and the cooperative board that violate the rights of a cooperative member.
The members of the cooperative who take personal labor participation in the activities of the cooperative have, in addition, the right to receive payment for their work in cash and (or) in kind.
A member of the cooperative is obliged:
Make a share contribution;
To participate in the activities of the cooperative by personal labor or by making an additional share contribution, the minimum amount of which is determined by the charter of the cooperative;
Comply with the internal regulations established for members of the cooperative who take personal labor participation in the activities of the cooperative;
To bear the subsidiary liability for the debts of the cooperative provided for by this Federal Law and the charter of the cooperative.
Partnership (partnership)
A partnership (partnership) is an organizational form of entrepreneurship, when both the organization of production activities and the formation of the authorized capital are carried out by the joint efforts of two or more persons (individuals and legal entities). Each of them has certain rights and bears certain responsibility depending on the share in the authorized capital and the place occupied in the management structure of such a partnership.
Partnership as a form of business organization is, to a greater or lesser extent, a consequence of the natural development of an individual private firm. It originated in an attempt to overcome some of the major disadvantages of sole proprietorship.
Thus, a business partnership is a commercial organization that owns a separate property, divided into shares (contributions), authorized or joint capital.
A partnership can be created: 1) by individuals; 2) individuals and commercial organizations; 3) commercial organizations. There is full partnership and limited partnership.
Thus, a partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the company and are responsible for its obligations with property belonging to them (subsidiary liability).
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 responsible for the partnership's obligations with their property (general partners, complements), there are one or more participants - investors (limited partners) who bear the risk losses associated with the activities of the partnership within the amount of their contributions and do not participate in the implementation of entrepreneurial activities.
The joint-stock capital of the partnership is formed on the basis of contributions (made by general partners) and shares (made by investors).
Partnerships, therefore, act as a rather risky form of association of entrepreneurs, but under certain circumstances, the entrepreneur decides to use this form of cooperation with partners.
State enterprise
In many countries of the modern world, an active entrepreneur is the state, which owns from 5-10 to 35-40% of fixed capital. In the former socialist countries, the state owned the overwhelming majority of production assets, which made it, in fact, the only economic entity in the economy. A state-owned enterprise is a production unit with two main features.
The first is that the property of such an enterprise and its management are fully or partially in the hands of the state and its bodies (associations, ministries, departments); they either own the capital of the enterprise and have undivided powers to dispose of it and make decisions, or they unite with private entrepreneurs, but they influence and control them.
The second concerns the motives for the functioning of the state enterprise. In its activities, it is guided not only by the search for the greatest profit, but also by the desire to satisfy social needs, which can reduce economic efficiency or even lead in some cases to losses, which, however, are justified.
State-owned enterprises should be distinguished from state institutions that pursue non-economic goals (hospitals, schools, public services) and do not participate in the actual market exchange.
State and municipal enterprises, according to the Civil Code of the Russian Federation, operate in the form of unitary enterprises.
A unitary enterprise is a commercial organization that is not endowed with ownership of the property assigned to it.
State or municipal property does not belong to a unitary enterprise, it is indivisible:
cannot be distributed by deposits (shares, shares)
cannot be distributed among the employees of the enterprise
is with him on the rights of economic management and operational management.
An enterprise organized by a decision of local authorities belongs to the category of municipal unitary enterprises. If it is created by the decision of an authorized state body, it is considered a state unitary enterprise. Such enterprises are endowed with property with the right of economic ownership or operational management.
Among state unitary enterprises, federal state enterprises are distinguished - economic enterprises created by the decision of the government of the Russian Federation and endowed with property transferred to operational management.
The head of a unitary enterprise is appointed by the owner (or a body authorized by the owner) and is accountable to him. A unitary enterprise is liable for its obligations with all property belonging to it. The unitary enterprise is not responsible for the obligations of the owner of the property.
joint stock company
1.2 Assessment of the current state of business in Russia
Starting from the end of the 1980s, first in the USSR, then in Russia, there was a rapid development of entrepreneurship. Entrepreneurship is a type of activity that has the following characteristics: - the main motive of this activity is making a profit; - freedom and autonomy of decision-making by an entrepreneur; independence, expressed in the personal risk and responsibility of the entrepreneur.
An entrepreneur is a person who engages in entrepreneurial activity. Entrepreneurs belong to a special stratum of society - the business stratum. The formation of this society takes place along with the development of entrepreneurship.
The business layer is a general concept that unites all Russians, to one degree or another, employed in business, from classical entrepreneurs to hired workers who also try to "make money" in their free time. This layer encompasses the entire set of subjects of productive, commercial and financial activity carried out on the basis of autonomous decisions and with the aim of making a profit.
This layer is far from homogeneous in composition. Several main business groups can be distinguished in it: - entrepreneurs are private owners of mainly small enterprises and firms, personally managing the latter, who do not combine this activity with employment; self-employed - persons engaged in the smallest entrepreneurship on the basis of individual labor activity using their own means of production; business managers - hired directors of small and medium-sized enterprises, mainly corporatized and private sectors of the economy, who combine managerial employment with running their own business; semi-entrepreneurs - employees, mainly corporatised and private sectors of the economy, who do not perform managerial functions and combine their main work with certain types of entrepreneurship; co-owner managers - business executives of small and medium-sized corporatized enterprises who are employed, but at the same time have blocks of shares in managed enterprises; + "classic" managers are business leaders who run public or private enterprises on a hired basis.
The small number of entrepreneurs in the overall structure of the business stratum (11%) is explained by the fact that for many representatives of the business stratum the retention of a position (workplace) plays a protective and supportive role - for one it serves as a social cover, another as a way of accumulating seniority, and for the third insurance against bankruptcy, the fourth - a source of scarce resources, business connections and benefits.
The business layer can also be differentiated by the revenue metrics of the different business groups. It is divided into three stages:
1 - Entrepreneurs, business managers and self-employed.
Incomes of entrepreneurs exceed the average income of major businessmen by almost 2 times, and those of "workers outside of business" - by almost 5 times.
2 - Semi-entrepreneurs and co-owner managers. The income of this group is 2 times lower than the income of the 1st group and 2 times higher than the earnings of "workers outside the business."
3 - "Classic" managers. Their earnings are only 40% higher than the salaries of executive labor workers, which is unlikely to compensate for the difference in the levels of education, qualifications and labor responsibility of both.
From this we can conclude that no type of wage labor, including the most qualified and managerial, provides income comparable to the simplest business.
Let us analyze the most important part of the business stratum of Russia - entrepreneurs.
If we consider their age range, we can distinguish the following patterns: - Large entrepreneurs: 40% of them became entrepreneurs at the age of 31 to 40 years, 18% - from 41 to 45.
Small and medium-sized entrepreneurs: about 30% of them became entrepreneurs under 30 years old, 30-40% - from 30 to 40 years old and about 30% - over 40 years old.
In the world, business has always been a predominantly male occupation. In Russia, the share of male entrepreneurs reaches 83%.
The most characteristic feature that distinguishes Russian entrepreneurs is their level of education. According to various polls, the share of people with higher education among entrepreneurs exceeds 80%. Among large entrepreneurs, the proportion of persons with a candidate's degree is almost 38%, with a second higher education - 6.5%. polls. If we compare these data with the educational level of entrepreneurs in other countries, it turns out that the Russian entrepreneur is the most intelligent entrepreneur in the world.
Now in Russia, the prevailing opinion is that the main qualities of an entrepreneur are initiative, resourcefulness, energy and good organizational skills. Professionalism receded into the background. In my opinion, this is wrong, since further development of entrepreneurship in Russia is possible only if there are highly educated and professional people. Only a professional can correctly assess the state of the market and draw the right conclusions. In this regard, the problem arises of increasing the proportion of specialists who have received an economic higher education.
The development of entrepreneurship in Russia is taking place in conditions rather unfavorable for the formation of a layer of civilized businessmen. They are under pressure from taxes and racketeering, a kind of tax. But, in spite of everything, Russian entrepreneurs are gradually gaining solid positions in the world arena, and for sure after a certain period of time they will be in the lead, since in terms of their qualities they not only keep up with, but in many respects are ahead of their Western colleagues.
The main stages of an entrepreneur's activities are formation, development, current state. Current state and problems of development of Russian entrepreneurship. The current state and the problem of the development of Russian entrepreneurship. An essay on what is individual private entrepreneurship in the Russian Federation. The current state and development of the company's profit in Russia.
1.3 Prospects for the development of entrepreneurship in Russia at the present stage
At the present stage, increased attention is paid to the development of entrepreneurship in Russia. The country's leadership is aware that for the successful development of the economy, increasing GDP and solving a wide range of social problems resulting from the reforms of the post-perestroika period, it is necessary to create and successfully operate a large number of economic entities, primarily in the field of small and medium-sized businesses.
The current policy of the state is aimed at stimulating entrepreneurial activity and involving as many of the country's working-age population as possible in the sphere of small and medium-sized businesses.
The introduction of a simplified taxation system and a single tax on imputed income allowed a significant number of entrepreneurs to reduce the burden of the tax burden and fill out complex reporting forms, thereby allowing more time to be devoted directly to business.
A significant positive moment at the present stage of entrepreneurship development, which should have a stimulating effect for small businesses, was the speech of Prime Minister Vladimir Vladimirovich Putin, in which he clearly indicated that those entrepreneurs who pay a single tax on imputed income are exempt from the obligation to apply its activities of cash register equipment. This provision was very well received by the Russian business community.
Also, the current stage of the development of entrepreneurship in Russia is characterized by the fact that the state authorities are seriously concerned about the detrimental effect that various regulatory and supervisory bodies that audit the activities of enterprises have on the business climate in the country. The actions of these bodies do not always correspond to the functions assigned to them by legislation, and sometimes they are simply illegal. It is no secret that the purpose of most inspections is not so much the detection and suppression of economic crimes as the desire of officials to receive a bribe. The state pursues a policy to prevent such negative phenomena. This is proved by the rhetoric of the country's top leaders, for example, the phrase of the President of Russia Dmitry Anatolyevich Medvedev “stop nightmare business,” and also specific resolutions, such as limiting the number of scheduled inspections of enterprises to once every three years. Of course, the measures taken are not enough, but the positive trend is still tangible.
The current stage of development of entrepreneurship in Russia can also be characterized by the fact that at this stage large companies began to appear, which arose not on the basis of privatized property, but, as they say, from scratch. These are large retail chains (Magnit, Euroset), agricultural enterprises (Yug Rusi), food industry enterprises (Wimm-Bill-Dann, Unimilk), construction companies. Many companies are building new industrial enterprises, for example, the construction by Estar of a metallurgical production in Krasny Sulin. Entrepreneurship in the field of textile production is not yet sufficiently developed, although there are exceptions. An example is the Gloria Jeans company, which is a fairly large player not only in the Russian but also in the world market. Entrepreneurship in the field of information technology is still poorly developed, but there are some successful representatives in this area as well. Examples - 1C, Kaspersky Lab, etc.
The current stage in the development of Russian entrepreneurship shows that there is a prospect for the development of the economy of our country not only on the basis of raw materials and enterprises previously built in the Soviet Union, and then privatized. The task of the state is to facilitate this development.
2. Calculation and analytical part
Initial data
|
Indicators |
Base year |
Last year |
Reporting year |
||
|
a) Suit for women. |
|||||
|
b) Maidens' costume. |
|||||
|
c) Suit for boys |
|||||
|
d) Women's dress |
|||||
|
2. Art-st commercial products, incl. |
|||||
|
a) Suit for women. |
|||||
|
b) Maidens' costume. |
|||||
|
c) Suit for boys |
|||||
|
d) Women's dress |
|||||
|
3. Complete s / b-th commercial products |
|||||
|
4. Number of employees |
|||||
|
5. They worked out |
|||||
|
a) man-days |
|||||
|
b) man-hours |
|||||
|
6. Cost of OPF |
|||||
|
incl. Active part |
|||||
|
7. Cost of equipment, incl. |
|||||
|
a) established |
|||||
|
b) acting |
|||||
|
8. Average balance of working capital |
|||||
|
9. Production area |
Table 2.1 Dynamics of production volume
|
Product type |
Base year |
Last year |
Reporting year |
Growth rate % |
||
|
Base year |
Last year |
|||||
|
1. Production volume |
||||||
|
a) Suits for women. |
||||||
|
b) Maidens' costumes. |
||||||
|
c) Costumes for boys. |
||||||
|
Women's dresses |
Having calculated the indicators of this table, we can conclude: the volume of production in the reporting period compared to the baseline has changed: the volume of production: Women's suits increased by 2.09% or 105 pieces, girls' suits increased by 20.94% or 1541 pieces, boys suits increased by 8.64% or 514 pieces, and the production volume of women's suits decreased by 6.24% or -175 pieces.
In the reporting period, compared to the previous year, there was a decrease in the production of: Women's suits by 0.4% or -20 pieces; Women's dresses decreased by 6.24% or -215 pieces; and the production volume: girls 'suits increased by 9.03% or 737 pieces, boys' suits increased by 5.27% or 324 pieces,
Table 2.2 Structure of marketable products
|
Product type |
Base year |
Last year |
Reporting year |
Deviation from |
|||||
|
Basis. Year% |
Past. Year% |
||||||||
|
1. Production volume |
|||||||||
|
a) Suits for women. |
|||||||||
|
b) Maidens' costumes. |
|||||||||
|
c) Costumes for boys. |
|||||||||
|
d) Women's dresses |
Having calculated the indicators of this table, we can conclude that in the structure of marketable products: the production of suits for women last year compared with the baseline decreased by 1.58% and amounted to 23.69%, in the reporting year it was 22.11%.
Girls' costumes in the structure of commercial products last year amounted to 36.64%, which is 2.2% more than in the baseline;
Boys 'costumes last year amounted to 27.56%, which is 0.64% less than in the baseline and amounted to 28.17%; in the reporting year, boys' costumes amounted to 27.97%.
Women's dresses in the base year amounted to 13.30%, which is 0.52% more than last year and amounted to 12.78%, in the reporting year women's dresses accounted for 11.4%.
The largest share in the reporting year was taken by girls' costumes - 38.52%.
Table 2.3 Use of working time
|
Indicators |
Base year |
Last year |
Reporting year |
Deviation from |
||
|
Base year |
Last year |
|||||
|
I. Absolute indicators |
||||||
|
a) number of days worked by 1 worker |
||||||
|
b) will continue the working day |
||||||
|
II. Relative indicators |
||||||
|
a) coeff. Use of working time |
||||||
|
b) coeff. Use-I prod-ty slave. days |
||||||
|
c) coeff. Integral isp-I slave. days |
||||||
|
III. Losses of the slave. Time (h / hour) |
||||||
|
IV. Additional Production volume upon liquidation |
The number of days worked by 1 worker last year compared with the base year decreased by 8 days and amounted to 198 days. The working day last year was 5.59 hours, which is 0.3 hours less than in the base year, which is 5.89 hours.
The utilization rate of working hours in the reporting year compared to the baseline increased by 124.37%, and the utilization rate of working hours in the reporting year increased by 0.93% compared to the previous year and amounted to 2829.
The coefficient of integral use of the working day in the reporting year increased compared to the previous one and amounted to 74.5%, the loss of working time in the reporting year amounted to 1221.8 h / hour.
The additional volume of production during the elimination of losses amounted to 483.1 thousand rubles.
Table 2.4 Efficiency of use of the company's personnel
|
Efficiency of using the company's personnel |
||||||
|
Indicators |
base year |
last year |
reporting year |
deviations from |
||
|
base year |
last year |
|||||
|
1. Labor productivity |
||||||
|
1) Annual |
||||||
|
2) Day |
||||||
|
3) Hourly |
||||||
|
2. Labor intensity |
||||||
|
1) Person / hours |
||||||
Having calculated this table, we can conclude that the annual labor productivity in the reporting year increased compared to last year and increased and amounted to 84,007 thousand rubles. The daily labor productivity showed not significant changes. Hourly labor productivity in the reporting year compared to last year increased by 0.001 thousand rubles. and amounted to 0.072 thousand rubles, and the change in labor intensity is not significant.
Table 2.5 Provision and efficiency of using OPF
|
Indicators |
Base year |
Last year |
Reporting year |
Deviation from |
|||
|
Basis. Year |
Past. Year |
||||||
|
I. Security of OPF |
|||||||
|
1) Equity |
|||||||
|
2) Capital-labor ratio |
|||||||
|
II. Efficiency of using OPF |
|||||||
|
1) return on assets |
|||||||
|
3) Capital intensity |
|||||||
|
4) Profit per 100 rubles of OPF |
The provision of fixed assets at the enterprise increased in the reporting year compared to the last by 0.116 thousand rubles, and compared to the base year increased by 0.317 thousand rubles. The capital-labor ratio in the reporting year compared to the base year increased by 0.793 thousand rubles, and last year decreased by 13.9 thousand. rubles. For the efficient operation of the enterprise, the capital productivity should increase, in the base year it increased by 0.28 rubles, and in the reporting year increased by 0.16 rubles. The capital intensity should decrease, in the base year it decreased by 0.024 rubles, and in last year by 0.013 rubles. Profit per 100 rubles. OPF in the reporting compared to the baseline decreased by 9.62 rubles.
Table 2.6 Efficiency of using the working capital of the enterprise
Tables of the efficiency of using the working capital of the enterprise, characterize that the working capital is used effectively. The turnover ratio in the reporting year in comparison with the base year increases by 4.25 times, which means that current assets are actively involved in production, the duration of 1 turnover in the reporting period compared to the baseline decreased by 18 days, and compared to last year by 11 days , which speaks of the efficient use of working capital. The reinforcement ratio has decreased and, therefore, the amount of funds raised is 5.80 thousand rubles.
Table 2.7 General efficiency of the enterprise
|
Production unit cost |
|||||||
|
II. Profit |
|||||||
|
1) For 1 worker |
|||||||
|
2) for 1 hour / day |
|||||||
|
3) For 100 rubles OPF |
|||||||
|
4) For 1 m2 of production area |
|||||||
|
III. Profitability |
|||||||
|
1) Products |
|||||||
|
2) Enterprises |
Having calculated this table, we can conclude that the unit cost increases last year compared to the baseline by 0.08 rubles, and compared to last year by 0.09 rubles. Profit in the base year increased by 209 thousand rubles, and in the reporting year compared to the previous year, profit decreased by 544 thousand rubles. Profitability of products in the base year increased by 39.06%, and in the reporting year by 49.37% , the profitability of the enterprise showed the best results, in the reporting year compared to last year by 18.63%, and in the base year it decreased by 3.58%
List of used literature
1. Ageev AI Entrepreneurship: problems of property and culture. -M., 1991
2. Anisimova T. Buev V. et al. Problems of small business through the eyes of entrepreneurs: Economic Issues, 1994, No. 11
3. Barsukova S.Yu. Entrepreneurs of different "appeals": problems of entering the market: ECO, 1999, No. 12
4. Busygin A. Entrepreneurship. Main course: Textbook for universities .: Infra - M., 1998
5. Vilensky A. Stages of small business development. Economics., - M., 1996, no. 7
6. Golubev Yu.N. and other Entrepreneurship: origins, problems, prospects. - M., 1994
7. Civil Code of the Russian Federation. - M., 1996
8. Grachev I. Development of small business. Money and credit. - M., 1997, No. 1
application
Return on assets
1-Base year
2-Last year
3-Reporting Year
Capital intensity
1-Base year
2-Last year
3-Reporting Year
Profit per 100 rubles. OPF
1-Base year
2-Last year
3-Reporting Year
Posted on Allbest.ru
...Similar documents
Legal features of the organization of a limited and additional liability company. The concept and composition of constituent documents, the procedure for property relations. Analysis of the content and purpose of entrepreneurial activity on the example of LLC "Karine".
thesis, added 07/29/2010
General characteristics of the main forms of entrepreneurial activity: partnerships, limited and additional liability companies, people's and unitary enterprises, cooperatives, unions and associations. Their differences, types and role in the economy.
abstract, added 11/10/2010
The essence, goals and objectives of entrepreneurial activity. Implementation mechanism, main indicators and methods for assessing the effectiveness of entrepreneurial activity. Economic characteristics of the organization of a limited liability company.
thesis, added 07/28/2010
The history and essence of entrepreneurship, its progressive development. Features of entrepreneurial activity. Characteristics of the main forms of entrepreneurship. Types of entrepreneurial activity, their advantages and disadvantages.
abstract, added 03/04/2010
thesis, added 04/16/2011
Essence, functions of entrepreneurship. Classification of types (types) of entrepreneurial activity. Organizational forms of enterprises, their essential characteristics. Current trends and prospects for the development of entrepreneurial activity in Russia.
abstract, added on 08/29/2013
The concept of a joint-stock form of organization of an enterprise. Establishment of a joint stock company, its types, company management and advantages. JSC in the transitional economy of the Russian Federation. Problems of the functioning of firms and the implementation of entrepreneurial activity in Russia.
term paper, added 02/14/2008
Research of the essence and types of entrepreneurial activity. Review of the system of organizational and legal forms of legal entities in the Russian Federation. Economic analysis of the activities of the company "Legos". The advantages and disadvantages of a limited liability company.
term paper added 06/21/2014
Types and forms of state regulation of entrepreneurial activity. His directions and methods. The tasks of developing self-regulation of entrepreneurial activity in Russia. Administrative supervision and regulation of production.
term paper, added 07/19/2009
Definition and essence of entrepreneurship. Functions and role of entrepreneurial activity. Types of entrepreneurial activity. Organizational and legal forms of business. Ways to improve entrepreneurial activity in the PMR.
The Civil Code of the Russian Federation formulates the concept of entrepreneurial activity, according to which entrepreneurial activity is an independent activity carried out at its own risk, aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in accordance with the law order .. From the above definition follow the main features of entrepreneurial activity, such as independence of decision-making, riskiness and maximum profit. It is important to note that the latter is not just a characteristic feature of entrepreneurship, but also, in fact, the fundamental goal of entrepreneurial activity. Profit from capital, financial, resource and material resources spent on a particular activity for a certain period of time is far from the only goal of entrepreneurial activity. Of course, there are many more goals. Among them, meeting consumer demand and specific needs, establishing the production process, constantly renewing production cycles, stimulating employee motivation and increasing motivation, as well as increasing labor productivity, etc.
Entrepreneurship starts with a new idea. A new idea is the cheapest resource and the biggest scarcity. Entrepreneurship cannot exist without an idea. Any business is based on some idea. In the broadest sense, entrepreneurship is the process of creating something new, previously unknown, that begins with an entrepreneurial idea. The idea must be innovative and innovative because the very activity of entrepreneurship is innovation, which presupposes the obligatory presence of an innovative moment.
The analysis of entrepreneurial activity shows that the most significant difference between entrepreneurship and any other activity is freedom in the choice of economic activity and its methods and, as a consequence, responsibility for one's own choice. In entrepreneurship, there are no executors, there is only an owner-entrepreneur, who is also the developer of the idea and its implementer, who is fully responsible for the decisions made. To some extent, an entrepreneur must have the gift of foresight and in choosing the path of development of his business, considering all possible outcomes of development, be able to choose the most acceptable option.
The functioning of entrepreneurship is carried out in a competitive environment in which each firm is fighting for leadership in sales markets and, of course, for consumer confidence, therefore, the presence of a competitive economic regime and competitiveness can rightfully be considered an integral element of entrepreneurial activity. Characterizing entrepreneurial activity, it should also be said that for its successful functioning and development, it must be dynamic and mobile, as well as resistant to changes in the economic and social spheres. Moreover, it should be noted that entrepreneurial activity is not just a "one-time deal", it is a purposeful process aimed at systematic profit making, which is of a professional nature. Sirotkin S.P. the main features of entrepreneurial activity include:
- 1. Ownership of capital, own or borrowed, making a circuit.
- 2. Management, supervision and control over the processes of production and circulation of capital.
- 3. Subordination of the process of capital movement in any area to maximize profits.
- 4. Consideration and use of market conditions - competition between supply and demand, etc., up to the tastes of consumers.
- 5. Freedom of making economic decisions in order to provide technical and economic methods and methods of entrepreneurial activity with the lowest production costs.
- 6. The orientation of producers, as providers - bearers of supply, towards meeting needs, competitors - bearers of demand, towards the provision of society with goods and services at the expense of increasing labor productivity.
- 7. Ability to experiment, innovate and take risks for maximum success
Entrepreneurial activity, like any other, has distinctive features. The main features of entrepreneurial activity are - 1) commercial orientation of the activity; 2) the systematic nature of the activity; 3) mandatory state registration 4) independent property liability.
In accordance with Russian law, all citizens of the Russian Federation who are recognized as capable and have reached the age of 18 have the right to engage in entrepreneurial activity. It is important to note that the activity will be considered entrepreneurial only if it will be carried out from a legally registered person, who will be further referred to as a business entity. In accordance with the legislation of the Russian Federation, business entities can be:
- - citizens of the Russian Federation and other states, not limited in the manner prescribed by law in their activities;
- -citizens of foreign states and stateless persons within the powers established by law;
- - associations of citizens (partners).
It should be noted that the main subject of entrepreneurial activity is the entrepreneur. SI Ozhegov wrote in the Dictionary of the Russian Language: “an entrepreneur is a capitalist, an owner of an enterprise, a prominent figure, an enterprising and practical person”. A year later, this concept has changed little, only acquired a modern connotation. Today, in order to become a successful entrepreneur, you need to have a special analytical mindset, have organizational and creative abilities, be stress-resistant, responsible, purposeful, not afraid to take risks and try to find benefits in everything. And also have a good reputation and authority in society, have the gift of persuasion, be always aware of the latest events and have an active civil position. According to sociologists and psychologists, a successful entrepreneur should have the following traits: organization, communication skills, practicality and prudence, good intuition and ability to foresee situations, observation, possession of introspection skills, flexibility and versatility in their own business, the ability to take reasonable risks, creativity, and of course faith in a hurry .. Doing a modern business is fierce competition and even one mistake can turn into a collapse. However, belief in success, even after a crushing failure, can lift an entrepreneur to new heights in business. Determination and unrelenting tenacity are the keys to business success. An entrepreneur must set a clear goal for himself and achieve it using all his capabilities.
An entrepreneur in his activities is called upon to provide the necessary combination or the necessary combination of personal benefit with public benefit in order to make a profit. Entrepreneurship is an activity that is associated with the investment of funds for the purpose of making a profit based on a combination of personal gain with public benefit.
Entrepreneurial activity in a market economy performs a number of functions. Under the functions of entrepreneurship is meant - "the implementation of production and excellent operations between the entrepreneur and other elements of the economic environment" The most significant are considered - general economic, social, creative-search (innovative), resource and organizational. The first in the list and the most important in importance is the general economic function, which consists in communicating specific goods and services to consumers. The social function of entrepreneurship is manifested in the fact that the development of entrepreneurship ensures an increase in the level of social status of employees, an increase in the number of jobs, a reduction in the level of unemployment, etc. Due to the fact that entrepreneurial activity is considered creativity, an innovative function can be distinguished from the list of functions of entrepreneurial activity. ... It is associated not only with the implementation of new ideas, but also with the development of new means and factors to achieve the set goals. The most important function of entrepreneurship is the resource one. The development of entrepreneurship involves the effective use of both reproducible and limited material and non-material resources. The organizational function is manifested in the adoption by entrepreneurs of an independent decision on organizing their own business, in the introduction of intra-firm entrepreneurship, in the formation of entrepreneurial management, in the creation of complex entrepreneurial structures, in changing the strategy of the entrepreneurial firm, etc.
Based on the functions assigned to entrepreneurial activity, we can say that it plays a significant role in all spheres of society. It is entrepreneurship that creates a competitive environment in society and is the catalyst for its successful development. Entrepreneurship serves as an effective lever for effective structural changes in the economic system. It promotes the most efficient use of investment intangible resources. It also provides proper motivation for high-performance work. Entrepreneurship is the most important institution of the market economy, its role in the entrepreneurial sphere is very great. Entrepreneurship provides economic growth, the production of an increasing mass of various goods designed to satisfy quantitatively and, more importantly, qualitatively changing needs of society, its various strata and individuals. This is the driving force behind the progressive development of the modern market economy.
Entrepreneurship, like most concepts and phenomena, has both positive and negative features. Undoubtedly, entrepreneurship has a number of advantages, including not only the simplicity of organization, and complete freedom of action, but above all the presence of a strong economic incentive, since the entrepreneur receives all the profits individually, without the participation of "intermediaries". There are also obvious shortcomings, or rather shortcomings of entrepreneurial activity. First of all, this is the limited resources - financial and material, which is associated not only with the lack of funds of the entrepreneur, but also with the rather complicated process of obtaining loans. Secondly, this is a large share of risk and the creation of unlimited liability, since the owner, who is also the owner of a certain firm-"entrepreneur" in the event of bankruptcy risks not only the capital invested in the business, but also his personal property.
Thus, summing up all of the above, we can conclude that entrepreneurship is a special type of economic activity, officially registered and carried out in accordance with the current legislation, which is based on independent responsibility, implies the presence of an innovative entrepreneurial idea and is characterized by such concepts as - freedom of choice, dynamism, mobility, innovation, initiative. In society, entrepreneurship performs general economic, resource, creative and organizational functions. Entrepreneurship is of great importance in the development of society as a whole and is the engine of social progress.
Introduction
Business activities 1 is a way of managing, which, as a result of centuries of evolution, has taken root in the economies of all developed countries. Initially, entrepreneurs were called enterprising people operating in the market, or simply people who are energetic, gambling, prone to risky operations. In the future, entrepreneurship began to include any activity aimed at increasing profits and not prohibited by law.
As a scientific term, the concept of "entrepreneur" appeared in the works of the famous English economist of the early 18th century, Richard Cantillon. He developed the first concept of entrepreneurship, and by an entrepreneur he understood a person acting in conditions of risk, due to the fact that traders, farmers, artisans and other small owners buy at a certain price and sell at an unknown price.
The Frenchman K. Baudot went further than R. Cantillon. He notes that an entrepreneur must have a certain intellect, that is, various information and knowledge. Another French economist Turgot believed that an entrepreneur should have not only certain information, but also capital. He noted that capital is the basis of the entire economy, profit is the goal of an entrepreneur's success, the basis for the development of production.
A. Marshall and his followers paid great attention to the organizational function of an entrepreneur and believed that not everyone who wants to can be an entrepreneur, highlighting their entrepreneurial abilities.
Every nation is proud of the fruits of its entrepreneurs. But any nation and each of its individual representatives are proud of their involvement in the implementation of any specific entrepreneurial idea. Entrepreneurship as one of the specific forms of manifestation of social relations contributes not only to increasing the material and spiritual potential of society, not only creates a fertile ground for the practical implementation of the abilities and talents of each individual, but also leads to the unity of the nation, the preservation of its national spirit and national pride.
In addition, entrepreneurial activity has its own incentives and motives, as well as the goals of its organization, which will be discussed in more detail below.
1. The concept of entrepreneurial activity
Today in the world there is no generally accepted definition of entrepreneurial activity. American scientist, Professor Robert Hizrich defines “entrepreneurship as the process of creating something new that has value, and an entrepreneur as a person who spends all the necessary time and effort on this, assumes all financial, psychological and social risks, reward money and satisfaction with what has been achieved ”2. In the American educational and scientific literature, many other definitions are given that characterize entrepreneurship and the entrepreneur from economic, political, economic, psychological, management and other points of view.
English professor Alan Hosking states: “An individual entrepreneur is a person who runs a business at his own expense, personally manages a business and bears personal responsibility for providing the necessary funds, makes decisions independently. he experiences free enterprise, but at the same time he must assume the full risk of loss in the event of the bankruptcy of his enterprise 3.
Modern economic theory defines entrepreneurship as a proactive, independent economic activity of people, aimed at making a profit through the organization and use of resources for the production and sale of goods. Synonym for business. Business "business, occupation" (eng.)
“Business is a system of doing business. Business is about creating products that people need. Business is work ... Business is a system that we have created ourselves to satisfy our desires ... What is business? Try yourself to choose that single word, the definition that would reflect many different types of activities and would be accurate. "
Business Concept Textbook (USA)
On the one hand, entrepreneurship acts as a special type of economic activity, which is based on a number of conditions and requirements (freedom in choosing areas and methods of activity, independence in decision-making, responsibility for decisions made, focus on achieving commercial success).
On the other hand, entrepreneurship is a certain style and type of behavior, the components of which are initiative, the search for unconventional solutions, scale and risk, and business acumen.
Thirdly, entrepreneurship is a special function performed in the economy: ensuring the development and improvement of the economic mechanism, constant renewal of the economy, and the creation of an innovative sphere.
A generally accepted economic theory of entrepreneurship has not yet been developed either abroad or in our country, although the need for such a theory has long been very urgent. "Three waves" of the development of the theory of entrepreneurial function - this is how one can conditionally characterize the development of the process of scientific understanding of the practice of entrepreneurship.
The "first wave", which emerged as early as the 18th century, was associated with a focus on entrepreneurial risk taking. The "second wave" in the scientific understanding of entrepreneurship is associated with highlighting innovativeness as its main distinguishing feature. The "third wave" is distinguished by a focus on the special personal qualities of an entrepreneur (the ability to respond to changes in the economic and social situation, independence in choice and decision-making, the presence of managerial abilities) and on the role of entrepreneurship as a regulatory principle in a balancing economic system.
The current stage in the development of the theory of entrepreneurial function can be attributed to the "fourth wave", the emergence of which is associated with a shift in emphasis to the management aspect in the analysis of entrepreneurial actions, and, consequently, with the transition to an interdisciplinary level of analysis of entrepreneurship problems.
Currently, theoretical studies pay attention not only to entrepreneurship as a way of doing business on an independent, independent basis, but also to intra-company entrepreneurship. , or intrapreneurship . The term "intrapreneur" was introduced into circulation by the American researcher G. Pinshaw. He was also the first to use another term derived from the first - "intracapital".
The emergence of intrapreneurship is associated with the fact that many large production structures are switching to an entrepreneurial form of organizing production. Since entrepreneurship implies the obligatory presence of freedom of creativity, the subdivisions of integral production structures receive the right to freedom of action, which also implies the presence of intracapital - the capital necessary to implement the ideas that underlie intra-firm entrepreneurship 4.
Entrepreneurial activity is a special type of economic activity (i.e. expedient activity aimed at making a profit), which is based on self-initiative, responsibility and innovative entrepreneurial idea.
Entrepreneurial activity acts as a special type of economic activity, because its initial stage is associated, as a rule, only with an idea - the result of mental activity, which subsequently takes on a materialized form.
Entrepreneurship is characterized by the obligatory presence of an innovative moment - whether it is the production of a new product, a change in the profile of activities or the foundation of a new enterprise. A new production and quality management system, the introduction of new methods of organizing production or new technologies are also innovative moments.
Entrepreneurs in developed countries, especially in the United States, are very much appreciated, because it is believed that such people voluntarily take risks associated with the implementation of their projects, which serve the entire society, but if they fail, they are fully responsible for themselves.
An entrepreneur is a person who organizes and runs a commercial firm in the hope of making a profit.
There is even an entrepreneurial model (G. Mintzberg, article on business strategy, 1984).
It says that one of the main tasks of a future entrepreneur is to formulate a strategy, create a certain scenario of his actions, in accordance with which his business should develop in the future.
Everything is based on a thought that suddenly dawned on a person - the so-called entrepreneurial idea. She is the foundation of any business endeavor. However, it is important not only to invent, but also to move from fantasy to reality. A true entrepreneur is one who is able to bring his idea to life. Therefore, one of the most important qualities for him is transition from thought to practical action... An entrepreneur must create his own tactics, think over everything a thousand times before taking action. Not everyone can endure and complete their work. Sometimes it takes many years to implement a plan, you have to overcome thousands of obstacles to get your way. Here's another quality - tenacity... Therefore, not everyone can become an entrepreneur. Entrepreneurship is a talent, to some extent a state of mind. It cannot be injected like a vaccine, it cannot be inherited: you need to be gifted. Therefore, entrepreneurial roles are often associated with the concepts of “initiative”, “courage”, “dynamism”. For an entrepreneur, monetary benefits are in the background, and the main role that such people assign to themselves is the organization and implementation of an interesting project.
Every entrepreneur, therefore, acts as a business person, but not every business person can be classified as an entrepreneur if we are talking about the actual phenomenon of an entrepreneur.
2. Motives and incentives for entrepreneurial activity
The main incentive of entrepreneurship is making a profit - the income that remains after deducting costs and wages of employees from the proceeds, is the property of the entrepreneur and can be spent by him at his discretion 5.
Entrepreneurial profit 6 is a special type of income, reward for entrepreneurship, specific creative activity in the field of private business, which manifests itself in the implementation of new ideas, technical and organizational innovations that bring commercial success. Profit is also an incentive to improve the quality of products and services, reduce their cost and sell more than competitors.
Profit is the monetary expression of the bulk of monetary savings created by enterprises of any form of ownership. As an economic category, it characterizes the financial result of an enterprise's entrepreneurial activity. Profit is the indicator that most fully reflects the efficiency of production, the volume and quality of products produced, the state of labor productivity, the level of cost. At the same time, profit has a stimulating effect on strengthening commercial accounting, intensifying production in any form of ownership.
Profit is one of the main financial indicators of the plan and assessment of the economic activities of enterprises. At the expense of profits, financing of measures for the scientific, technical and socio-economic development of enterprises, an increase in the wages fund of their employees is carried out.
It is not only a source of meeting the on-farm needs of enterprises, but is becoming increasingly important in the formation of budgetary resources, off-budget and charitable funds.
Making a profit, however, is not the only reason for doing business. Also, the incentive to start your own business can be the desire for personal independence and the ability to perform your favorite work at a convenient time for yourself, the desire to reveal your abilities or continue family traditions. This refers to personal motives and with their help the entrepreneur performs a creative function for his enterprise. The entrepreneur is constantly looking for new solutions. The desire to maximize profits or other result, recognized by the entrepreneur as the goal of his activities, does not allow him to be content with the current situation. He is constantly looking for ways to improve his business. The emergence of a multitude of original scientific, technical, economic and organizational solutions is due to the creative function of entrepreneurship.
In addition, self-affirmation and a sense of one's own opportunities can serve as an incentive and motive for entrepreneurial activity.
The more these two experiences are expressed in the consciousness of the acting subject, the more he is internally motivated. An entrepreneur wants to feel his effectiveness, to feel himself a source of changes in the world around him. This desire to be the cause of one's own actions is not any special motive, but some guiding principle that permeates various motives. Thus, the decisive is the internal localization of those causal factors that the subject considers responsible for the result he aspires to.
Thus, the incentive and motive for entrepreneurial activity can be not only profit, but also the satisfaction of the entrepreneur's personal ambitions, the desire for personal independence and the disclosure of inner creative potential.
3. The goals of the organization of entrepreneurial activity
In a market economy, entrepreneurs will not be able to achieve sustainable success if they do not clearly and effectively plan their activities, constantly collect and accumulate information both on the state of target markets, the position of competitors in them, and on their own prospects and opportunities.
Enterprises form the basis of the business sector and are independent economic units of various forms of ownership that have combined economic resources to carry out commercial activities. Commercial activity is understood as the activity for the production of goods and the provision of services for third parties, individuals and legal entities, which should bring commercial benefits to the enterprise, namely profit.
Making the most of your profit is the ultimate goal of any business. At the same time, its achievement is carried out through the definition and implementation of a set of goals for organizing entrepreneurial activity, such as:
increase in sales;
achieving higher growth rates;
increasing market share;
increase in profit in relation to the invested capital;
increase in earnings per share of the company (if it is a joint-stock company);
an increase in the market value of shares (if it is an open joint stock company);
changes in the capital structure.
The nature of the targets for organizing entrepreneurial activity is determined by the state of the economy as a whole, the development trends of a particular industry to which its activities belong, as well as the stage of the life cycle of the enterprise itself. According to the theory of the life cycles of an organization, the first stage of the life cycle of an enterprise is characterized by active expansion, increasing growth rates. The accumulation is aimed at creating production capacity, capturing markets. The second stage corresponds to the growth of stock prices and profits, an increase in the income of capital owners. The main place is occupied by the struggle to retain its market share, the growth of production capacity fades into the background compared to the reduction of costs. At the third stage, there is a decrease in sales volumes and, with it, a decrease in profits, which stimulates capital outflow from the industry. At this stage, the only goal of the enterprise is survival (preservation of viability), i.e. the continuation of its operations for a certain period of time, often not so much for the sake of achieving a determination of the level of profit, but for minimizing losses.
Minimization of losses is the flip side of the ultimate goal of the enterprise, namely, profit maximization. These two concepts are inextricably linked. Being focused on high positive results, in the short term, the company may experience less successful periods of its activity. We are talking about financial losses, the occurrence of which is directly related to the risks that accompany entrepreneurial activity. Entrepreneurial risk, in fact, is defined as the likelihood of a firm's financial losses, which include both the shortfall in profit compared to the predicted value, and the occurrence of losses.
Thus, the main goals of organizing business activities are to maximize profits and minimize losses.
Conclusion
So, entrepreneurial activity is a set of sequential or parallel operations. It is organized in such a way that all actions are carried out in a certain time, for this entrepreneurship needs a high level of organization. The duration of the operation has a significant impact on its efficiency and profitability. Usually, the shorter the period of the transaction, the higher its effect on the entrepreneur. On the one hand, costs are reduced, and on the other hand, the turnover of funds increases. Thus, we can say that time is a factor in entrepreneurship.
The main incentive for entrepreneurship is making a profit, i.e. income that remains after deducting costs and wages of employees from the proceeds is the property of the entrepreneur and can be spent by him at his discretion. But besides this, the incentive and motive for starting your own business can be the desire for personal independence and the opportunity to perform your favorite work at a convenient time for yourself, the desire to reveal your abilities or continue family traditions.
The main goals of organizing business activities are to maximize profits and minimize losses. These two concepts are inextricably linked. Being focused on high positive results, in the short term, the company may experience less successful periods of its activity. We are talking about financial losses, the occurrence of which is directly related to the risks that accompany entrepreneurial activity. Entrepreneurial risk, in fact, is defined as the likelihood of a firm's financial losses, which include both the shortfall in profit compared to the predicted value, and the occurrence of losses.
One of the main tasks of a future entrepreneur is to formulate a strategy, create a specific scenario for his actions, in accordance with which his business should develop in the future.
Thus, the incentive and motive for entrepreneurial activity can be not only profit, but also the satisfaction of the entrepreneur's personal ambitions, the desire for personal independence and the disclosure of internal creative potential, and its goals are to maximize profits and minimize losses.
List of used literature:
Entrepreneurial activity concept and problematics
Law \u003e\u003e Economic theoryEntrepreneurial activity Entrepreneurial activity (entrepreneurship) - proactive independent activity ... the refining industry operates in basically medium-sized enterprises; in ... the most significant characteristics FIG can be ...
Organization entrepreneurial activities in Chelyabinsk and the Chelyabinsk region at a modern e
Coursework \u003e\u003e MarketingBy organization entrepreneurial activities is an characteristic entrepreneurship in Chelyabinsk ... entrepreneurial activities entrepreneurial activities from major ...
Control mechanism entrepreneurial activities
Abstract \u003e\u003e MarketingOwn property responsibility. Consider the main specifications entrepreneur: 1) each ... entrepreneurial activities, the object of capital investment and obtaining specific results, communication entrepreneurial activities from major ...
The main specifications modern media
Lecture \u003e\u003e JournalismThe main specifications modern media System specifications Media Funds of ... banks, commercial firms, various business structures. Demand for information ... delivery of products to subscribers. The main direction activities agencies like others ...
Busygin A. Entrepreneurship: Basic course. M., 1997
Kazakov A.P. A student about the market economy. Textbook for high school students.-M .: Knowledge, 1993.
Evmenova G.I., Knysheva L.V., Menshikova O.I., Popova T.L .. Entrepreneurship for all: popular scientific edition - M., Finance and statistics, 1994
Vilensky A. Stages of small business development. Economic issues. 1996. -№7.
Grachev I. Development of small business // Money and credit. 1997. -№1.
Gruzinov V., Gribov V. Entrepreneurship forms and methods of organizing entrepreneurial activity // Economy of the enterprise. - M., 1996.
Economics Course: Textbook. Fundamentals of Entrepreneurship. - M., 1997
Kazuma Tateis and. An eternal entrepreneurial spirit. Practical philosophy of a businessman. - M., 1990.
Palovkin P., Savchenko V. Problems of determining the economic essence and content of entrepreneurship. Moscow State University Bulletin, Ser. 6, Economics. 1996. - No. 2.
Shulus A. Formation of the support system for small business in Russia (special course) // Russian economic journal. 1997. - No. 5-6.7.
Khizrich R., Peter M. Entrepreneurship, or how to start your own business and achieve success. no. 1.M., Ch. 1, p.
Muravyev A.I., Ignatiev A.M., Kurtik A.B. Entrepreneurship, M., 2001 .-- 696 p.
Pelikh A.S. Organization of entrepreneurial activity ", M .: Publishing center" Mart ", 2004. - 384 p.
Valigursky D.I. "Organization of entrepreneurial activity", Moscow: Publishing house "Dashkov and K˚", 2005. - 740 p.
2. Specifications activities firms. Resources. The goals of every firm ...
All the variety of entrepreneurial activities can be classified according to various criteria: type of activity, forms of ownership, number of owners, organizational and legal and organizational and economic forms, the degree of use of hired labor, and others.
By type or purpose, entrepreneurial activity can be subdivided into production, commercial, financial, consulting, engineering entrepreneurship, etc.
Being relatively independent types of entrepreneurial activity, these forms of it mutually penetrate and complement each other, so that one of the types can be contained in another. The most common and important is the production type of entrepreneurship, followed by the commercial type and the financial type. “Industrial entrepreneurial activity includes activities in which the entrepreneur directly carries out the production of products, goods, works, services, information, spiritual values \u200b\u200bthat are subject to subsequent sale to consumers (buyers).” No. 1 Course in Economics: Textbook. Fundamentals of Entrepreneurship / Ed. V.M. Vlasova - M .: Finance and Statistics, 1999, p. 31 At the same time, the function of production is the main, determining one for the entrepreneur, while other functions accompanying production, such as sales of products, play a secondary role, complement the main one.
Let's consider a typical scheme of industrial entrepreneurship, which allows you to get an idea of \u200b\u200bit.
The entrepreneur first chooses the type of production activity, i.e. outlines what kind of goods, works, services he intends to produce.
Then he comes into contact with potential consumers, buyers of goods or purchasing, trade organizations representing their interests in order to identify the need for the product and the demand for it. In other words, entrepreneurship includes marketing activities.
This first phase of the transaction receives legal registration in the form of an agreement between the entrepreneur and the future buyer of the goods, although the conclusion of such a contract does not always take place. In a number of cases, the entrepreneur begins the implementation of the transaction unilaterally, without having a formal agreement with the other party, which then acts as a buyer and consumer of the goods. The entrepreneurial risk in this case increases significantly.
To carry out production, the entrepreneur must have at his disposal (or acquire) the factors of production, which include: labor, production assets, materials, information. In part, the factors of production may initially belong to the entrepreneur, for example, his own labor force, previously accumulated production resources in the form of tools, materials, information. The entrepreneur is forced to acquire the missing factors of production before starting or in the very process of carrying out entrepreneurial activity.
In the standard case, the entrepreneur acquires the factors of production that are missing from him by hiring labor, buying production assets, materials, information for money. However, it is not excluded, and in the conditions of total deficit and deep inflation in our country, cases of entrepreneurs' acquisition of factors of production not for money, but for payment in kind, are increasingly common. In such an environment, a manufacturing business transaction is permeated by collateral collateral barter transactions.
Along with the factors of production mentioned above, an entrepreneur may need works and services (construction work, transport, information and intellectual services) to carry out his intended activities, which he is not able to perform on his own and therefore is forced to involve third-party organizations and persons. Naturally, such services will require cash payment from the entrepreneur or other forms of compensation.
Third-party organizations and persons providing services to the entrepreneur, in some cases, become intermediaries between the entrepreneur and the consumer and thereby the agents of the intermediary business accompanying the transaction.
As can be seen from the foregoing, the implementation of an entrepreneurial transaction is inevitably associated with cash costs.
Indirect participants in production and business activities are state and local financial authorities, tax inspection. They perform an almost purely fiscal function, withdrawing taxes, mandatory payments, deductions, and sometimes duties, fines from the entrepreneur in total. However, in some cases, in order to promote entrepreneurship, public authorities can provide entrepreneurs with monetary subsidies, as well as some types of production resources for a fee or free of charge.
“The result of the production and entrepreneurial action and the transaction corresponding to it is the sale to the buyer, consumer of a certain volume of goods produced by the manufacturer with receipt of cash proceeds for them. The exchange of goods for money is a trade, commodity-money, commercial procedure. This is a relatively independent sales transaction that inevitably accompanies industrial entrepreneurship (except in rare cases when the entrepreneur himself completely consumes the goods produced). " The financial (monetary) result of industrial entrepreneurship is characterized primarily by the profit that the entrepreneur receives as a result of the transaction.
Commercial entrepreneurship is distinguished, first of all, by the fact that commodity-money, commodity-exchange operations play a decisive role in it. The essence of this type of entrepreneurship is made up of operations and transactions for the purchase and sale, i.e. resale of goods and services.
The general scheme of commercial and entrepreneurial activity is in many respects similar to the above scheme of industrial and entrepreneurial activity. The difference is that in commercial entrepreneurship there is no need to provide production resources associated with the release of products; the material resources acquired by the entrepreneur are bought by him in the form of a finished product, which is then sold to the consumer. So the production block drops out of the scheme, which is replaced by the goods receipt block. As for the relationship of the entrepreneur with the buyer, they retain a general character for both production and commercial activities, and in either case the entrepreneur needs to sell his goods.
It is clear that in the conditions of commercial entrepreneurship, the labor force and means of production attracted by the entrepreneur have a specific character, since they are intended for the implementation of trade and directly related operations.
Export-import transactions represent a special object of commercial entrepreneurship. However, the main provisions also apply to transactions of an export-import nature, during which goods are purchased in one country and sold in another.
“Among the special types of commercial entrepreneurship is financial (financial and credit), where the object of purchase and sale is a very specific product - money, currency, securities. In the conditions of this type of entrepreneurship, money, securities serve as the main object of commodity-money relations, turning them into money-money, currency-money ”. In fact, we are dealing with the sale of one money for another in direct or indirect form.
Like other types of entrepreneurship, financial transactions usually require both the involvement of a number of categories of employees from the outside, and the hiring of permanent employees. Such workers are lawyers, economists, accountants, brokers, dealers, brokers, messengers, advertising workers. They become either hired employees or third parties who provide the entrepreneur with a service for a certain fee. If a financial entrepreneur creates his own organization, becomes an official legal entity and includes the above employees in his state, then they can become participants in entrepreneurial activity - agents of collective entrepreneurship.
Like any type of entrepreneurial activity, financial entrepreneurship is taxed, and the entrepreneur is obliged to allocate a certain share of the profit (income) to the state and local budgets in the form of monetary contributions and tax payments.
Thus, the financial transaction largely repeats the production and commercial, its peculiarity is in the product.
Entrepreneurship, in a broader sense, commerce (from Latin commercium), or business (from English business): one of the most important institutions of the economy of a society professing market relations.
The most important condition that determines both the very existence and development of entrepreneurship is private property, which has its own various types of entrepreneurial activity and forms (financial, means of production, etc.) In the modern business community, there are 4 main types of entrepreneurship:
- Manufacturing;
- A commercial;
- Innovative;
- Farmer's.
- Industrial entrepreneurship in the Russian Federation
Production of goods and services, carrying out various types of contractual and / or other works. Depending on the sectoral focus, these activities are divided into the actual industrial sector, construction, farming (agricultural) sector, etc.
Of all the activities, this one ranks first in complexity. The main component is those types of activities of entrepreneurs, where a large amount of funds, both fixed and circulating. It also implies the need to use services, works, or other forms of contacting third-party organizations, as well as an individual approach. The types of SP activities are selected individually. The optimum profitability that these activities have ranges from 5% to 17%.
For the economy, an industrial entrepreneurial decision is the most important activity, regardless of the form of its existence. It is this segment in Russia that fills the entrepreneurial market with goods, services, etc., which the entrepreneur uses in the enterprise. The leading forms are the enterprise, public or private.
- Commercial entrepreneurship in the Russian Federation
The entrepreneur participates in the execution of transactions, the conclusion of agreements / contracts for the entrepreneurial purchase and sale of goods, means of production, services, etc. A distinctive feature is narrowly focused functionality. This type of activity is "sharpened" not for production, but for the sale (sale) of goods and materials, technologies or services. This is your own individual approach. Profit forms the margin, the difference between the cost of purchasing the subject of the transaction and the amount of proceeds received from its sale. Profitability from 20% and more. The subspecies that these types of entrepreneurial activities have - commercial and trade entrepreneurship.
Commercial and commercial entrepreneurship
Business activities with a very high degree of risk. It occupies 3 main segments in its sector of the economy: 1) wholesale / small wholesale trade, both within the country and work with foreign partners 2) retail 3) stock / foreign exchange markets
Wholesale / small wholesale trade
The working platforms for this subspecies are fairs, commodity exchanges, exhibitions, auctions, etc. activity. An entrepreneur makes transactions in Russia on the basis of catalogs / lists of goods, exhibited samples and, as a rule, in large quantities. The form of transactions on these sites is the signing by interested parties of an agreement / contract for the supply of the subject of the transaction (goods and materials, services or other) within a certain time frame for a certain amount. The exception is auctions.
On this site, trading is conducted on the basis of a competition, and not entrepreneurial activity carried out among the direct participants in the auction. Basically, jewelry, expensive furs, antiques and art objects act as the subject of the transaction. We need an individual market demand.
Retail
One of the most popular business activities in Russia and not only. It is extremely diverse in work sites, forms of ownership, directions and types of organization. From the largest retail chains, with their own super and / or mega markets. To individual shops, stalls and points of sale of products or services. In this segment, there is a fairly serious and tough competition. Therefore, the types of activities of ip are among the most popular. An example is the so-called street trade, in which a small entrepreneur takes part: clothing and food markets, all kinds of stalls (narrowly targeted points of sale).
Due to their special entrepreneurial nature, they are extremely sensitive to the slightest fluctuations in the market situation, and literally instantly react to any change in demand, or price fluctuations in one direction or another.
Stock / foreign exchange markets
A speaking name. The working sites are the stock and / or foreign exchange markets. The process of entrepreneurial trade consists, as a rule, in the purchase / sale of various contracts, including long-term ones, and there is no opportunity to make an individual approach, although the entrepreneur is working on this. The subject of trade can be securities belonging to individual companies, firms, corporations, the state and / or currency (both the host country and foreign). All operations in this segment are of a pronounced venture nature, i.e. extremely risky.
- Innovative entrepreneurship on the territory of the Russian Federation
Relatively young activities. The goal is to create an entrepreneurial technology, improve processes of various types, forms and directions for further commercial use. Become a risky activity. Costly types of zones are: financing of research and development work (experiments), design work, pilot production.
The essence of innovative entrepreneurship is the constant search for new ideas, their assessment. For this, different types of activities are selected. The entrepreneur develops a clear tactics and strategy for action on the market in Russia, business. This also applies to resources, and equally to the raw material base. An entrepreneur seeks and creates the most effective management model with high flexibility and dynamics for any of his business activities.
Subsections, types of focus, innovative entrepreneurship and entrepreneurial activity:
- products;
- technology;
- social orientation.
Product innovation
Updating the potential of the company (enterprise) in order to increase the profit received, maintain / expand the client base, strengthen the positions (held in the market), etc.
Technology innovation
Creation of technologies allowing to expand, update the production potential of the company, reduce the cost of production, while maintaining or increasing production volumes. At the same time, an entrepreneur in Russia must minimize energy costs and expendable resources.
Social innovation
Aimed at finding broader opportunities for staff selection and mobilization to meet the challenges facing an entrepreneurial company.
- Farming or agricultural entrepreneurship in the Russian Federation
Entrepreneurship in Russia is carried out without forming a legal entity without any form. It is recognized as legal from the moment of registration with the relevant authority. The property owned by the entrepreneur, which has these types of business activities, belongs to all members of the farm as a joint one.
An exception is the special conditions that the entrepreneur prescribed in the agreement on the establishment of a farm. Shared ownership implies an agreement between members of such a Russian economy. In this case, the ownership, use, disposal of the income received by the entrepreneur, etc. occurs according to the conditions specified in the agreement between the members of the farm. According to Russian statistics, and based on world experience, the most profitable are farms with a narrow specialization: dairy, poultry, etc.
Large farms that use advanced forms of management and labor organization and / or the latest production technologies are guaranteed to be successful. As a rule, the land used by farms is in long-term use, i.e. rented. A feature of farms in Russia is the fact that the principle of kinship is the basis of their creation. Only married couples, their children, the parents of the spouses, etc. can be members of the household in Russia. The number of employees is limited. They can be hired, but no more than 5 people.
Types of ownership and ownership when doing business in the Russian Federation
On the territory of Russia, three types of ownership of companies (firms) are approved and operate in accordance with the procedure established by the Law: private company (firm), partnership, corporate type. And two types, the state does not count: private, corporate capital (LLC, CJSC).
Individual enterprise
Everything here is extremely simple and clear. Let us write down the advantages: efficiency of information processing, no reporting to anyone, within the boundaries of individual entrepreneurs, quick decision-making, complete independence, freedom in the matter of financial control.
Disadvantages: limitation in finances - you have to rely only on your own funds, limitation in lending, difficulties in the growth of individual entrepreneurs, as an enterprise, you have to be number N in one…. Something from a series: himself - the director, himself - the manager. Full responsibility for literally everything. In material terms, up to the property of the entrepreneur.
Partnerships
Full and limited
Complete: combining the resources of several people to achieve the intended goals, or jointly solving the tasks.
Limited: differs from the complete limited activity of participants (contributors). They just provide funds. However, this is a confirmation of the readiness to take risks throughout the entire period of the union's existence. Responsibility is similar to an individual entrepreneur. By itself, this structure is extremely complex and cumbersome to manage.
LLC, JSC
General characteristics: analogue of Western corporations. The company operates at the expense of the capital formed at the time of the establishment of the statutory fund. Responsibility and income are distributed depending on the contribution, the number of shares owned by the investor. Can freely attract the required volume of investments, including loans. An easy (relatively) method of expanding the firm. The shares are resold to the most active participants in the process.
LLC is the least successful option. It is more of a partnership than a full-fledged corporation. The exit order is extremely difficult and confusing. The return of the share and its assessment (in case of separation), to put it mildly, is original and peculiar. To put it figuratively: the company and its interests are everything! And this rule is observed as strictly as possible.
AO is a more flexible tool. The main fund is evenly divided into the corresponding number of shares. The influence of a shareholder on decision-making directly depends on the number of shares redeemed by him. So in a closed joint-stock company, for example, based on the specifics of creation, shares are distributed strictly within a rather narrow circle of people. At JSC - in mirror order. Anyone can buy shares in OJSC.
However, all important decisions are made by the supervisory board, known as the Board of Directors. In other words - the circle of persons with the largest number of redeemed shares.
Total: 2 (5,00 out of 5)
