The study of modern forms of entrepreneurial activity. The concept and characteristics of entrepreneurial activity
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Introduction
V Russian Federation At the moment there are many different commercial organizations. The development of entrepreneurship and entrepreneurial activity contributes to the growth of the country's economy, an increase in cash receipts to the 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 species commercial activities in various sectors of the economy explains the need to develop various forms of business organization, the main characteristics of which will contribute to the effective functioning of an economic entity in its chosen business area.
The relevance of this work lies in the fact that the study of the main forms of business organization and their characteristics is necessary to understand those processes of the country's economic development that affect all its citizens.
The aim of this work is to study modern forms entrepreneurial activities and their main characteristics.
The purpose of the course work:
To study the forms and types of entrepreneurial activity.
Consider the current state of entrepreneurial activity in Russia.
To 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 types:
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 (IP) is the most popular form of entrepreneurial activity. Especially it has become widespread in small retail trade and the service sector.
An individual entrepreneur without forming a legal entity as a business entity has a number of advantages. First of all, it is that he has all civil rights. This includes the opening of current and foreign currency accounts in a bank, the export and import of goods and services as a subject foreign economic activity, the conclusion of any agreements with any companies and persons, etc. At the same time, keeping in mind that cash- this is the personal property of the 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 it is not required to draw up a charter, memorandum of association, or look for a legal address.
Another significant advantage is the simplified system of accounting and reporting of an individual entrepreneur. It is quite simple and accessible to almost anyone. 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 inability to have staff for employment contract, however, contracts for the performance of work can also be concluded with citizens. As a disadvantage, it can also be noted that an individual entrepreneur is liable for his obligations with all his property, however, with those that can be levied. It should be noted that any withdrawal can be carried out only by a court decision.
Limited Liability Company
In accordance with federal law"On Limited Liability Companies" No. 14-FZ dated April 29, 2008. The participants of the company (founders) may be citizens and legal entities. State bodies and bodies of local self-government are not entitled to act as participants in companies, unless otherwise established by federal law. A society can be founded by one person who becomes its sole participant. The company may subsequently become a company with one member. The company cannot have as its sole participant another economic company consisting of one person.
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 memorandum of association and approve the charter of the company. The memorandum of association and the charter of the company are the founding documents of the company. If the company establishes one person, then the charter approved by this person is the founding document. If the number of participants in the company increases to two or more, then a memorandum of association must be concluded between them. The founders of the company elect (appoint) the executive bodies of the company, and in case of non-monetary contributions to the authorized capital, their monetary value is approved. The decision on the approval of the charter of the company, 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 take other decisions in accordance with the procedure provided for by the Federal Law and the constituent documents of the company.
The founders of the company are jointly and severally liable for the obligations associated with the establishment of the company and that arose before the state registration of this company. The company will be liable for the obligations of the founders that occurred 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 the state registration of legal entities in the manner prescribed by the federal law on state registration of legal entities.
If a member of the company or an auditor, or another interested person, demands, 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 to them. The company undertakes, in the event of a demand by a member of the company, to provide him with copies of the current charter of the company's memorandum of association. The amount of money retained by the company 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 provided for in Art. 13 of the Federal Law for the registration of a company. Changes made to the constituent documents of the company shall enter into force for third parties from the moment of their state registration, and in cases established by this Federal Law, from the moment of notification of the state registration body.
The authorized capital of a limited liability company is the sum of the contributions of the participants, allocated in order to ensure the statutory activities 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 the most unchanged part equity enterprises. As a rule, its size does not change throughout the year at enterprises that do not change their form of ownership.
From the standpoint of civil law norms, 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 member of the company in proportion to his 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 contributed. Non-monetary contributions made by participants to the authorized capital of the company must be subjected to an expert assessment of their value.
If the nominal value of such a contribution 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 the 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 on 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 at least 50%. All members of the company must fully contribute to the authorized capital after the expiration of the period specified by the memorandum of association. This period cannot be more than one year from the date of registration of the LLC. In this case, 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 authorized capital of the company, including by offsetting his claims against the company, is not allowed.
Contributions of participants are targeted. This implies their use in order to create a society, organize its activities (trade, production, intermediary, audit, etc.). The funds contributed by the founders can be directed to the acquisition of property, MH, payment for works (services).
A member of the company has the right to sell or otherwise transfer his share in the authorized capital. A participant in a company may alienate his share before its full payment only in the amount of its paid part.
The founders of an LLC have a pre-emptive right to purchase a share at the offer price to a third party in accordance with the size of their shares.
The transfer of a 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 withdraws from the founders, problems may arise with determining the moment when the founder’s rights to his share in the authorized capital transfer and deprive this founder of the right to vote at the general meeting. When a participant makes a decision to withdraw from the company, he must submit a written application, where the date of withdrawal must be indicated, which corresponds to clause 2 of article 26 of Law No. 14-FZ. If the founder leaves the company, the transfer of his share to the company is considered lawful from the moment the application is submitted, which states the desire of the founder to leave the company. The section that determines the procedure and terms of mutual settlements with withdrawn participants must be included in the Charter of the LLC without fail.
Open and closed joint stock companies
According to the degree of openness, the legislation distinguishes only two forms of society: open and closed. An open company has the right to conduct an open subscription for shares issued by it and to carry out their free sale, and also has the right to conduct a closed subscription. A closed society has the right to distribute its shares only among its founders or other predetermined circle of persons (for example, among the employees of this enterprise) and cannot conduct an open subscription. Taking into account the fact that an open company has the right to carry out a closed subscription, in fact, the degree of the company's openness to external shareholders will be determined by the ratio of open and closed subscription. Consequently, a society can actually be open, semi-open (semi-closed) and closed. So, a legally open company with a controlling stake in the labor collective of the enterprise is actually semi-open, since it sells only 49% of the shares through an 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 pre-emptive right of the company or its shareholders to acquire shares alienated by the shareholders of this company. Shareholders of a closed company enjoy the pre-emptive right to acquire shares sold by other shareholders of this company at the offer price 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 pre-emptive right to purchase, any shareholder of a closed company and (or) company, if its charter provides for the pre-emptive right to acquire shares by the company, has the right, within three months from the moment when the shareholder or company learned or should have learned about such a violation, to demand in a judicial transfer of the rights and obligations of the buyer to them. Assignment of the said priority right is not allowed.
Legislation limits the extent of closed joint-stock company the number of shareholders: if the number of shareholders exceeds 50, then the company must be transformed into an open company within a year. The motivation for such a norm is not entirely clear: it does not limit the size share capital and, consequently, the scale of production and economic activities of a closed society, 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 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 that have made a decision to establish it. State bodies and bodies of local self-government cannot act as founders of a company, unless otherwise established by federal laws. A company cannot have as its sole founder (shareholder) another economic company consisting of one person, unless otherwise established by federal law.
The founders of a company shall be jointly and severally liable for the obligations associated with its creation and arising before the state registration of this company. The company is liable for the obligations of the founders associated with its creation, only in the event of subsequent approval of their actions by the general meeting of shareholders.
The founders of a joint-stock company conclude an agreement between themselves that determines the procedure for their joint activities to create a company, the size of the authorized capital of the company, the categories of shares to be 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 shall be concluded in writing.
The founding 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 nominal value and quantity; on the size of the authorized capital of the company; about 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, decisions on which are taken unanimously or by a qualified majority of votes. 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.
Features of the creation of joint-stock companies in 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 may 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 amount of the minimum wage established by federal law on the date of registration of the company, and for a closed company - at least one hundred times the amount of the minimum wage established by federal law on the date of state registration of the company.
Based on the results of the first quarter, six months, nine months of the financial year and (or) based on the results of the financial year, the Company is entitled to make decisions (announce) on the payment of dividends on outstanding shares, unless otherwise provided by this Federal Law. The decision on the payment (declaration) of dividends based on the results of the first quarter, six months and nine months of the financial year may be taken within three months after the end of the relevant period.
The company is obliged to pay dividends declared on shares of each category (type). Dividends are paid in cash, and in cases provided for by the charter of the company, in other property.
The source of payment of dividends is the profit of the company after taxation (net profit of the company). The company's net profit is determined according to the company's financial statements. Dividends on preferred shares of certain types may also be paid from special funds of the company previously formed for these purposes.
Thus, we can conclude that the 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 you to combine the efforts of the founders, and their number is unlimited. The founder can only be held liable to the extent of the amount paid by him for the shares. No additional liability is provided. The procedure for payment of dividends is determined by the Law “On Joint Stock Companies”.
Production cooperative
The legal regulation of the activities of cooperatives makes it possible to use this organizational and legal form of doing business, if the founders assume the independent implementation of labor activity.
Citizens of the Russian Federation who have reached the age of sixteen years and have made the share contribution established by the charter of the cooperative may be members of a cooperative. The amount and procedure for making a share contribution are determined by the charter of the cooperative.
Foreign citizens and stateless persons can be members of the 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 to the heirs the value of the share of the deceased member of the cooperative, wages, bonuses and additional payments due to him.
A member of a 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 members of the cooperative with the right to one vote;
Elect and be elected to the supervisory board, executive and supervisory bodies of the cooperative;
Make proposals for improving the activities of the cooperative, eliminating shortcomings in the work of its bodies and officials;
Receive a share of the profits of the cooperative 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 discretion and receive the payments provided for by this Federal Law and the charter of the cooperative;
Apply for judicial protection of their rights, including appeal against decisions of the general meeting of members of the cooperative and the board of the cooperative that violate the rights of a member of the cooperative.
Members of the cooperative, taking 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 a cooperative must:
Make a contribution;
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, taking personal labor participation in the activities of the cooperative;
To bear the subsidiary liability provided for by this Federal Law and the charter of the cooperative for the debts 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 a joint effort of two or more persons (individuals and legal entities). Each of them has certain rights and bears certain responsibilities, depending on the share in the authorized capital and the place it occupies in the management structure of such a partnership.
The partnership as a form of business organization is, to a greater or lesser extent, a consequence of the natural development of the 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 separate property, with authorized or share capital divided into shares (contributions).
A partnership may be created: 1) by individuals; 2) individuals and commercial organizations; 3) commercial organizations. There is a general partnership and a partnership in faith.
Thus, a partnership is recognized as full, 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 liable for its obligations with their property (subsidiary liability).
Faith partnership ( limited partnership) - a partnership in which, along with the participants carrying out entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners, complementaries), there are one or more participants - contributors (limited partners) who bear the risk of losses associated with the activities of the partnership within the limits of the amounts they have contributed and do not take part in entrepreneurial activities.
The share capital of the partnership is formed on the basis of contributions (made by general partners) and shares (made by investors).
Partnerships, thus, act as a rather risky form of association of entrepreneurs, but under certain circumstances, an entrepreneur goes to use this form of cooperation with partners.
State enterprise
In many countries of the modern world, the active entrepreneur is the state, which owns from 5-10 to 35-40% of the fixed capital. In the former socialist countries, the state owned the vast majority of production assets, which made it, in essence, the only economic entity in the economy. The state enterprise is a production unit characterized by 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 authority to dispose of it and make decisions, or they unite with private entrepreneurs, but 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 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 the right of ownership of the property assigned to it.
State or municipal property does not belong to a unitary enterprise, it is indivisible:
cannot be distributed among deposits (shares, shares)
cannot be distributed among employees of the enterprise
He has the rights of economic management and operational management.
An enterprise organized by decision of local authorities belongs to the category of municipal unitary enterprises. If it is created by decision of the authorized government agency, then it is considered a state unitary enterprise. Such enterprises are endowed with property with the right of economic possession or operational management.
Among state unitary enterprises, federal state-owned enterprises are singled out - economic enterprises created by 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 its property. A unitary enterprise shall not be liable for the obligations of the owner of the property.
entrepreneurial joint-stock company
1.2 Assessment of the current state of entrepreneurial activity in Russia
Starting from the end of the 80s, first in the USSR, then in Russia, there was a rapid development of entrepreneurship. Entrepreneurship is a type of activity that has the following features: - the main motive for this activity is making a profit; - freedom and autonomy of decision-making by the entrepreneur; independence, expressed in the personal risk and responsibility of the entrepreneur.
An entrepreneur is a person engaged in business activities. Entrepreneurs are part of a special stratum of society - the business stratum. The formation of this society occurs along with the development of entrepreneurship.
Business layer - general concept, which unites all Russians who, to one degree or another, are engaged in business, starting with classic entrepreneurs and ending with employees who also try to "make money" in their free time. This layer covers the entire set of subjects of productive, commercial and financial activities carried out on the basis of autonomously made decisions and for the purpose of making a profit.
This layer is far from homogeneous in composition. Several main business groups can be distinguished in it: - Entrepreneurs, private owners of predominantly small enterprises and firms, personally managing the latter, not combining this activity with employment; self-employed - persons engaged in the smallest business on the basis of individual labor activity with the help of their own means of production; business managers - hired directors of small and medium-sized enterprises, mainly in the joint-stock and private sectors of the economy, combining managerial work for hire with running their own business; semi-entrepreneurs - employees, mainly in the joint-stock and private sectors of the economy, who do not perform managerial functions and combine their main work with certain types of entrepreneurship; managers-co-owners - economic managers of small and medium-sized joint-stock enterprises, working for hire, but at the same time having blocks of shares in managed enterprises; + "classical" managers are economic managers who manage public or private enterprises on a hired basis.
A 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, maintaining a position (job) plays a protective and auxiliary role - for one it serves as a social cover, for another as a way of accumulating seniority, for the third - bankruptcy insurance, the fourth - a source of scarce resources, business connections and benefits.
The business layer can also be differentiated in terms of the income of different business groups. It is divided into three stages:
1 - Entrepreneurs, business managers and the self-employed.
The income of entrepreneurs exceeds the average level of income of the main businessmen by almost 2 times, and "workers out 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 out of business".
3 - "Classic" managers. Their earnings are only 40% higher than the wages of workers of executive labor, 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 skilled and managerial, does not provide income comparable to the simplest entrepreneurship.
Let's analyze the most important part of the business layer in Russia - entrepreneurs.
If we consider their age limits, we can distinguish the following patterns: - Large entrepreneurs: 40% of them became entrepreneurs at the age of 31 to 40, 18% - from 41 to 45.
Small and medium-sized entrepreneurs: about 30% of them became entrepreneurs not older than 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 surveys, the proportion of people with higher education among entrepreneurs exceeds 80%. Among large entrepreneurs, the proportion of people with a Ph.D. is almost 38%, with a second higher education - 6.5%. surveys. If we compare these data with the level of education of entrepreneurs in other countries, it turns out that the Russian entrepreneur is the most intelligent entrepreneur in the world.
Now in Russia the opinion prevails that the main qualities of an entrepreneur are initiative, resourcefulness, energy and good organizational skills. Professionalism has receded into the background. In my opinion, this is wrong because further development 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 of increasing the proportion of specialists who have received economic higher education arises.
The development of entrepreneurship in Russia takes place in rather unfavorable conditions for the formation of a layer of civilized businessmen. They are under the pressure of taxes and racketeering, a kind of tax. But, in spite of everything, Russian entrepreneurs are gradually gaining a firm position on the world stage, and they will certainly lead in a certain period of time, since in terms of their qualities they not only do not lag behind, but in many respects are ahead of their Western counterparts.
The main stages of the entrepreneur's activity formation development current state. Current state and problems of development of Russian entrepreneurship. The current state and problem of the development of Russian entrepreneurship. Abstract on the topic of what is the individual private entrepreneurship of the Russian Federation. The current state and development of enterprise profits 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, an increase in GDP and the solution of 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 business entities, primarily engaged in small and medium-sized businesses.
The current state policy is aimed at stimulating entrepreneurial activity and involving as many of the country's able-bodied 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 has allowed a significant number of entrepreneurs to reduce the burden of the tax burden and complete complex forms of reports, thereby allowing them to devote more time directly to business.
A significant positive moment at the present stage of entrepreneurship development, which should have a stimulating effect on 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 exempted from the obligation to apply in its activities of cash register equipment. This provision was very positively accepted by the Russian business community.
Also modern stage Entrepreneurship development in Russia is characterized by the fact that the state authorities are seriously concerned about the detrimental impact that various control and supervisory bodies that inspect 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 law, and sometimes they are simply illegal. It is no secret that the purpose of most inspections is not so much to detect and suppress economic crimes, but rather the desire of officials to receive a bribe. The state pursues a policy to prevent such negative phenomena. This is also proved by the rhetoric of the country's top leaders, for example, the phrase of the President of Russia Dmitry Anatolyevich Medvedev "stop terrifying 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 palpable.
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 did not arise on the basis of privatized property, but, as they say, from scratch. These are large retail chains (Magnit, Euroset), agricultural enterprises (South of Russia), enterprises Food Industry(Wimm-Bill-Dann, Unimilk), construction companies. Many companies are building new industrial enterprises, an example is the construction by the Estar company of a metallurgical production in Krasny Sulin. Entrepreneurship in the field of textile production is still underdeveloped, 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 global market. Entrepreneurship in the field of information technology is still underdeveloped, but there are some successful representatives in this area. Examples - 1C, Kaspersky Lab, etc.
The current stage of 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 promote this development.
2. Calculation and analytical part
Initial data
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Indicators |
Basis year |
Last year |
Reporting year |
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a) Women's suit. |
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b) The costume of the girls. |
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c) Boys suit |
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d) Women's dress |
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2. St-st of marketable products, incl. |
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a) Women's suit. |
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b) The costume of the girls. |
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c) Boys suit |
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d) Women's dress |
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3. Full s/b-t commercial products |
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4. Number of employees |
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5. They worked out |
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a) man-days |
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b) man-hours |
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6. OPF cost |
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including active part |
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7. The cost of equipment incl. |
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a) established |
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b) current |
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8. Average balance working capital |
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9. Production area |
Table 2.1 Dynamics of production volume
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Product type |
Base year |
Last year |
Reporting year |
Growth rate % |
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Base year |
Last year |
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1. Production volume |
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a) Suits for women. |
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b) Girls' costumes. |
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c) Boys' suits. |
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Women's dresses |
Having calculated the indicators of this table, we can conclude that the volume of production in the reporting period changed compared to the baseline: production volume: Women's suits increased by 2.09% or 105 pieces, girls' suits increased by 20.94% or 1541 pieces, boys' suits suits increased by 8.64% or 514 pieces, while the production 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 units; 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
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Product type |
Base year |
Last year |
Reporting year |
Deviation from |
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Basis. Year % |
Last Year % |
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|
1. Production volume |
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a) Suits for women. |
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b) Girls' costumes. |
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c) Boys' suits. |
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d) Women's dresses |
Having calculated the indicators of this table, we can conclude that in the structure of marketable products: the production of "women's" suits last year compared with the base decreased by 1.58% and amounted to 23.69%, in the reporting year it amounted to 22.11%.
Girls' suits in the structure of marketable products last year amounted to 36.64%, which is 2.2% more than in the base year;
Boys' suits last year accounted for 27.56%, which is 0.64% less than in the base year and amounted to 28.17%, in the reporting year, boys' suits accounted for 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 occupied 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) continue the working day |
||||||
|
II. Relative indicators |
||||||
|
a) coefficient Use of working time |
||||||
|
b) coefficient. Use prod-ty slave. days |
||||||
|
c) coefficient. Integral isp-I slave. days |
||||||
|
III. Loss of work Time (h/h) |
||||||
|
IV. Additional Volume of production during liquidation |
The number of days worked by 1 worker last year decreased by 8 days compared to the base year and amounted to 198 days. The length of the working day last year was 5.59 hours, which is 0.3 hours less than in the base year, equal to 5.89 hours.
The coefficient of use of working time in the reporting year increased by 124.37% compared to the base one, and the coefficient of use 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 year and amounted to 74.5%, the loss of working time in the reporting year amounted to 1221.8 hours per hour.
The additional volume of production during the liquidation of losses amounted to 483.1 thousand rubles.
Table 2.4 The effectiveness of the use of enterprise personnel
|
Efficiency of the use of enterprise personnel |
||||||
|
Indicators |
base year |
last year |
reporting year |
deviations from |
||
|
base year |
last year |
|||||
|
1. Labor productivity |
||||||
|
1) Annual |
||||||
|
2) Daytime |
||||||
|
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 the previous year and amounted to 84,007 thousand rubles. Daily labor productivity showed no significant changes. Hourly labor productivity in the reporting year increased by 0.001 thousand rubles compared to the previous year. and amounted to 0.072 thousand rubles, and the change in labor intensity is not significant.
Table 2.5 Availability and effectiveness of the use of BPF
|
Indicators |
Base year |
Last year |
Reporting year |
Deviation from |
|||
|
Basis. Year |
Last Year |
||||||
|
I. Security of BPF |
|||||||
|
1) Funding |
|||||||
|
2) capital-labor ratio |
|||||||
|
II. Efficiency of use of BPF |
|||||||
|
1) return on assets |
|||||||
|
3) capital intensity |
|||||||
|
4) Profit per 100 rubles OPF |
The provision of fixed assets at the enterprise increased in the reporting year compared to the previous year by 0.116 thousand rubles, and increased by 0.317 thousand rubles compared to the base year. In the reporting year, compared to the base year, it increased by 0.793 thousand rubles, and decreased by 13.9 thousand last year. rubles. For the effective operation of the enterprise, the return on assets should increase, in the base year it increased by 0.28 rubles, and in the reporting year it 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 with the base decreased by 9.62 rubles.
Table 2.6 The efficiency of the use of working capital of the enterprise
Tables of the effectiveness of the use of working capital of an enterprise characterize that working capital is used efficiently. The turnover ratio in the reporting year increases by 4.25 times compared to the base year, which means that working capital is actively involved in production. The duration of 1 turnover in the reporting period decreased by 18 days compared to the base year, and by 11 days compared to last year , which indicates the effective use of working capital. The fixing coefficient has decreased and, consequently, the amount of funds raised is 5.80 thousand rubles.
Table 2.7 Overall efficiency of the enterprise
|
Unit cost of production |
|||||||
|
II. Profit |
|||||||
|
1) For 1 worker |
|||||||
|
2) for 1 hour/day |
|||||||
|
3) For 100 rubles OPF |
|||||||
|
4) Per 1 m2 production area |
|||||||
|
III. Profitability |
|||||||
|
1) Products |
|||||||
|
2) Enterprises |
Having calculated this table, we can conclude that the cost of a unit of production increases last year compared to the base year 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 A. I. Entrepreneurship: problems of ownership and culture. -M., 1991
2. Anisimova T. Buev V. et al. Problems of small business through the eyes of entrepreneurs: Issues of Economics, 1994, No. 11
3. Barsukova S.Yu. Entrepreneurs of different "calls": 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. Questions of Economics., - M., 1996, No. 7
6. Golubev Yu.N. and others. 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
Appendix
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
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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 one's own risk, aimed at systematically making a 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.. The above definition implies the main features of entrepreneurial activity, such as independence in decision-making, riskiness and maximizing profits. It is important to note that the latter is not only a characteristic feature of entrepreneurship, but also, in fact, the fundamental goal of entrepreneurial activity. Making a profit from the capital, financial, resource and material resources spent on a particular activity over a certain period of time is far from the only goal of entrepreneurial activity. Of course, there are many more goals. Among which are the satisfaction of consumer demand and specific needs, the establishment of the production process, the constant resumption of production cycles, the stimulation of employee motivation and increasing interest, 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 an idea. In the broadest sense, entrepreneurship is the process of creating something new, previously unknown, which begins with an entrepreneurial idea. The idea must be innovative and innovative, because the very activity of entrepreneurship is innovation, which implies the obligatory presence of an innovative moment.
An analysis of entrepreneurial activity shows that the most significant difference between entrepreneurship and any other activity is the freedom to choose economic activity and its methods and, as a result, responsibility for one's own choice. There are no performers in entrepreneurship, there is only the 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 company is fighting for leadership in the sales markets and, of course, for consumer confidence, therefore, the presence of a competitive economic regime and competitiveness can rightly be considered an integral element of entrepreneurial activity. Describing entrepreneurial activity, it should also be said that for 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 transaction”, 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 the extraction of maximum profit.
- 4. Accounting for and use of market conditions - the competition of supply and demand, etc., up to the tastes of consumers.
- 5. Freedom to make economic decisions in order to ensure technical and economic ways and methods of entrepreneurial activity with the lowest production costs.
- 6. Direction of manufacturers, as providers - carriers of supply to satisfy needs, competitors - carriers of demand, to the provision of society with goods and services due to increasing labor productivity.
- 7. Ability to experiment, innovate and take risks to achieve maximum success
Entrepreneurial activity, like any other, has distinctive features. The main features of entrepreneurial activity are - 1) commercial orientation of activity; 2) the systematic nature of the activity; 3) mandatory state registration; 4) independent property liability.
In accordance with Russian legislation, 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 activities. It is important to note that an activity will be considered entrepreneurial only if it is carried out from a legally registered person, which will be referred to as a business entity in the future. In accordance with the legislation of the Russian Federation, business entities can be:
- -citizens of the Russian Federation and other states who are 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. S. I. Ozhegov wrote in the "Dictionary of the Russian Language": "an entrepreneur is a capitalist, the owner of an enterprise, a major 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 must have a special analytical mindset, have organizational and creative skills, be stress-resistant, responsible, purposeful, not afraid to take risks and try to find benefits in everything. And also to have a good reputation and authority in society, to have the gift of persuasion, to always be aware of the latest events and to have an active civic position. According to sociologists and psychologists, a successful entrepreneur must have the following features: organization, communication skills, practicality and prudence, good intuition and the ability to anticipate situations, observation, introspection skills, flexibility and versatility in own business, the ability to take reasonable risks, creativity and of course the belief in success .. Running a modern business is fierce competition and even one mistake can turn into a crash. However, believing in success, even after a crushing failure, can take an entrepreneur to new heights in business. Decisiveness and relentless perseverance are the keys to success in business. An entrepreneur must set a clear goal and achieve it using all his abilities.
The entrepreneur in his activities is called upon to provide the necessary combination or the necessary combination of personal benefit with the public benefit in order to make a profit. Entrepreneurship is an activity that is associated with the investment of funds for profit based on a combination of personal benefit with the public good.
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 main one in terms of value is the general economic function, which consists in bringing specific goods and services to consumers. The social function of entrepreneurship is manifested in the fact that the development of entrepreneurship provides an increase in the level social position employees, growth in the number of jobs, reduction in unemployment, etc. Due to the fact that entrepreneurial activity is considered creativity, an innovative function can be singled out as a separate item from the list of functions of entrepreneurial activity. It is connected not only with the implementation of new ideas, but also with the development of new means and factors to achieve the goals. The most important function of entrepreneurship is resource. Entrepreneurship development involves the efficient use of both reproducible and limited tangible and intangible resources. The organizational function is manifested in the acceptance by entrepreneurs independent decision on the organization of one's own business, in the introduction of intra-company entrepreneurship, in the formation of entrepreneurial management, in the creation of complex entrepreneurial structures, in changing the strategy of an 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 a catalyst for its successful development. Entrepreneurship serves as an effective lever for effective structural changes in the economic system. It contributes the most efficient use investment intangible resources. It also provides proper motivation for highly productive work. Entrepreneurship is the most important institution of a market economy, its role in the business sphere is very large. Entrepreneurship ensures 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, among which are not only the simplicity of organization, and complete freedom of action, but, above all, the presence of a strong economic incentive, because. the entrepreneur receives all the profits alone, 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 existence of unlimited liability, because. the owner, who is also the owner of a certain “entrepreneur” company, in case 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 applicable law, 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
Entrepreneurial activity 1 - this is a way of managing, which, as a result of centuries of evolution, has established itself in the economy of all developed countries. Initially, entrepreneurs were called enterprising people operating in the market, or simply people who are energetic, reckless, 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 under the entrepreneur he understood a person acting at risk, due to the fact that merchants, farmers, artisans and other small proprietors buy at a certain price and sell at an unknown price.
The Frenchman C. Bodo went further than R. Cantillon. He notes that an entrepreneur must have a certain intelligence, i.e., various information and knowledge. Another French economist Turgot believed that an entrepreneur must have not only certain information, but also capital. He noted that capital is the basis of the entire economy, profit is the goal of the success of an entrepreneur, 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 can be an entrepreneur, highlighting entrepreneurial abilities.
Any nation is proud of the fruits of its entrepreneurs. But any nation and each of its individual representatives are also 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
To date, there is no generally accepted definition of entrepreneurial activity in the world. An American scientist, Professor Robert Hisrich 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 it, takes on all the financial, psychological and social risk, receiving in reward money and satisfaction achieved "2. In the American educational and scientific literature, many other definitions are given that characterize entrepreneurship and entrepreneur from economic, political economy, psychological, managerial and other points of view.
The English professor Alan Hosking states: "A sole trader is a person who conducts business at his own expense, personally manages the business and is personally responsible for providing the necessary funds, independently makes decisions. His reward is the profit received as a result of entrepreneurial activity and the feeling of satisfaction that he experiences free enterprise, but at the same time he must bear the full risk of loss in the event of bankruptcy of his enterprise 3 .
Modern economic theory defines entrepreneurship as an initiative, independent economic activity of people aimed at making a profit through the organization and use of resources for the production and sale of goods. Synonymous with business. Business - "business, occupation" (eng.)
“Business is a system of doing business. Business is the creation of products that people need. Business is work... Business is a system that we have created ourselves to satisfy our desires... What is a business? Try to choose for yourself that single word, that definition that would reflect many different types of activity and would turn out to be accurate.
Business Concept Tutorial (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 directions 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 innovative 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, the constant renewal of the economy, and the creation of an innovative sphere.
Neither abroad nor in our country has a generally accepted economic theory of entrepreneurship been created yet, although the need for such a theory has long since become very urgent. "Three waves" of the development of the theory of the entrepreneurial function - this is how the development of the process of scientific understanding of the practice of entrepreneurship can be conditionally characterized.
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 the allocation of innovation as its main distinguishing feature. The "third wave" is distinguished by focusing on the special personal qualities of an entrepreneur (the ability to respond to changes in the economic and social situation, independence in choosing and making decisions, 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 the entrepreneurial function can be attributed to the "fourth wave", the emergence of which is associated with a shift in emphasis to the managerial aspect in the analysis of the entrepreneur's actions, and, consequently, with the transition to an interdisciplinary level of analysis of entrepreneurial problems.
Currently, in theoretical studies, attention is paid 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 coined by the American researcher G. Pinchot. He was also the first to use another term derived from the first - "intracapital".
The emergence of intrapreneurship is due to the fact that many large production structures are switching to an entrepreneurial form of production organization. Since entrepreneurship presupposes the obligatory presence of freedom of creativity, then the units of integral production structures receive the right to freedom of action, which also implies the presence of intracapital - the capital necessary for the implementation of the ideas underlying intra-company entrepreneurship 4 .
Entrepreneurial activity is a special kind of economic activity (i.e. expedient activity aimed at making a profit), which is based on independent 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 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 activity 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 USA, are greatly appreciated, for it is believed that such people voluntarily take risks associated with the implementation of their projects that serve the whole society, but in case of failure they are fully responsible for themselves.
An entrepreneur is a person who organizes and manages a commercial firm in the hope of making a profit.
There is even an entrepreneurial type 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, to create a certain scenario of his actions, in accordance with which his business should develop in the future.
At the heart of everything is a thought that suddenly dawned on a person - the so-called entrepreneurial idea. It is the foundation of any business venture. However, it is important not only to invent, but also to move from fantasy to reality. A true entrepreneur is one who can turn his idea into reality. Therefore, one of the most important qualities for him is moving from thought to action. An entrepreneur must create his own tactics, think over everything a thousand times before taking action. Not everyone can stand up and bring their work to the end. Sometimes the implementation of the plan takes many years, you have to overcome thousands of obstacles in order to achieve your goal. Here is another quality perseverance. Therefore, not everyone can become an entrepreneur. Entrepreneurship is a talent, to some extent a state of mind. It is impossible to inject it like a vaccine, to pass it on by inheritance: you need to be gifted. Therefore, often entrepreneurial roles are 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 thus 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 for entrepreneurship is to make a profit - the income that remains after deducting the 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 entrepreneurial activity, 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 main part of monetary savings created by enterprises of any form of ownership. As an economic category, it characterizes the financial result of the entrepreneurial activity of the enterprise. Profit is an indicator that most fully reflects the efficiency of production, the volume and quality of manufactured products, the state of labor productivity, and the level of cost. At the same time, profit has a stimulating effect on the strengthening of commercial calculation, the intensification of production under any form of ownership.
Profit is one of the main financial indicators of the plan and evaluation of the economic activity of enterprises. At the expense of profits, measures for the scientific, technical and socio-economic development of enterprises are financed, and the wage fund of their employees is increased.
It is not only a source for meeting the intra-economic needs of enterprises, but it acquires all greater value in the formation of budgetary resources, non-budgetary and charitable funds.
Making a profit, however, is not the only reason for doing business. Also, an incentive to start your own business can be the desire for personal independence and the ability to do 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 profit or other result, recognized by the entrepreneur as the goal of his activity, does not allow him to be content with the current situation. He is constantly looking for ways to improve his business. Humanity owes the emergence of many original scientific, technical, economic and organizational solutions to the creative function of entrepreneurship.
In addition, self-affirmation and a sense of one's own capabilities 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 stronger he is internally motivated. An entrepreneur wants to feel his effectiveness, to feel himself a source of change in the world around him. This striving to be the cause of one's own actions is not a particular motive, but a guiding principle that permeates the various motives. Thus, the decisive factor is the internal localization of those causal factors that the subject considers responsible for the result to which he aspires.
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.
3. Goals of the organization of entrepreneurial activity
V 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 about the state of target markets, the position of competitors on them, and about their own prospects and opportunities.
Enterprises form the basis of the business sector and are independent economic units of different forms of ownership that have combined economic resources for commercial activities. Commercial activities are understood as activities 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.
Extracting maximum profit is the ultimate goal of any commercial activity. At the same time, its achievement is carried out through the definition and implementation of a set of goals for the organization of entrepreneurial activity, such as:
increase in sales;
achieving higher growth rates;
increase in 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);
increase in the market value of shares (if it is an open joint stock company);
change in the structure of capital.
The nature of the target settings for the organization of 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 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 capacities, capturing markets. The second stage corresponds to the growth of share 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 cost reduction. In the third stage, there is a decrease in sales volumes and with it a decrease in profits, which stimulates the outflow of capital from the industry. At this stage, the only goal of the enterprise is survival (preservation of viability), i.e. continuation of its operations for a certain period of time, often not so much for the sake of achieving a profit determination, but to minimize losses.
Loss minimization is the flip side of the ultimate goal of the enterprise, namely profit maximization. These two concepts are inextricably linked. Being focused on a high positive result, in the short term, the enterprise 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 probability of a company incurring financial losses, which include both a shortfall in profit compared to the predicted value, and the occurrence of losses.
Thus, the main goals of the organization of entrepreneurial activity are maximizing profits and minimizing 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 high level organizations. 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 for the entrepreneur. On the one hand, costs are reduced, and on the other hand, the turnover of funds is increased. Thus, we can say that time is a factor of entrepreneurship.
The main incentive for entrepreneurship is to make a profit, i.e. the income that remains after deducting the 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 desire for personal independence and the opportunity to do your favorite work at a convenient time for yourself, the desire to reveal your abilities or continue family traditions can serve as an incentive and motive for starting your own business.
The main goals of the organization of entrepreneurial activity are profit maximization and loss minimization. These two concepts are inextricably linked. Being focused on a high positive result, in the short term, the enterprise 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 probability of a company incurring financial losses, which include both a 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, to create a certain scenario of his actions, in accordance with which his business should develop in the future.
Thus, the incentive and motive for entrepreneurial activity can serve not only to make a profit, but also to satisfy the personal ambitions of the entrepreneur, the desire for personal independence and the disclosure of internal creativity, and its goals are to maximize profits and minimize losses.
List of used literature:
Entrepreneurial activity concept and issues
Law >> Economic theoryEntrepreneurial activity Entrepreneurial activity(entrepreneurship) - initiative independent activity... of the oil refining industry operate in mostly medium enterprises; in... the most significant characteristics FPG can...
Organization entrepreneurial activities in Chelyabinsk and the Chelyabinsk region on a modern
Coursework >> MarketingBy organization entrepreneurial activities is an characteristic entrepreneurship in Chelyabinsk... entrepreneurial activities entrepreneurial activities With main ...
control mechanism entrepreneurial activities
Abstract >> Marketingown property liability. Consider main specifications entrepreneur: 1) each ... entrepreneurial activities, the object of capital investment and obtaining specific results, communication entrepreneurial activities With main ...
Main specifications modern media
Lecture >> JournalismMain specifications modern media specifications Media Funds ... banks, commercial firms, various entrepreneurial structures. Demand for information... delivery of products to subscribers. Main direction activities agencies, as well as others ...
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Palovkin P., Savchenko V. Problems of determining the economic essence and content of entrepreneurship. Bulletin of Moscow State University, Ser. 6, Economics. 1996 - No. 2.
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Hisrich R., Peter M. Entrepreneurship, or how to start your own business and succeed. issue 1. M., Ch. 1, p.
Muraviev 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 company...
The whole variety of entrepreneurial activity can be classified according to various criteria: type of activity, forms of ownership, number of owners, organizational-legal and organizational-economic forms, the degree of use of hired labor, and others.
By type or purpose, entrepreneurial activity can be divided into industrial, commercial, financial, consulting, engineering entrepreneurship, etc.
Being relatively independent species entrepreneurial activity, these forms mutually permeate 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 one and closing the chain of the financial type. “Production business activities include activities in which the entrepreneur directly produces products, goods, works, services, information, spiritual values that are subject to subsequent sale to consumers (buyers).” No. 1 Economics course: 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 the sale of products, play a secondary role, complement the main one.
Consider typical scheme industrial entrepreneurship, allowing you to get an idea about it.
The entrepreneur first chooses the type of production activity, i.e. outlines exactly what 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 demand for it. In other words, entrepreneurship includes marketing activities.
This first phase of the deal gets 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 transaction unilaterally, without a formal agreement with the other party, who then acts as the buyer and consumer of the goods. Entrepreneurial risk in this case increases significantly.
To carry out production, an entrepreneur must have at his disposal (or acquire) factors of production, which include: labor, production assets, materials, information. In part, the factors of production may initially belong to the entrepreneur, for example, their own labor force, pre-accumulated production resources in the form of tools, materials, information. The entrepreneur is forced to acquire the missing factors of production before the start or in the process of doing business.
In the standard case, an entrepreneur acquires the factors of production that he does not have by hiring labor, buying production assets, materials, and information for money. However, it is not excluded, and in the conditions of the total deficit and deep inflation in our country, cases of acquisition by entrepreneurs of factors of production not for money, but for payment in kind, are increasingly common. In such conditions, the production business transaction is permeated with side accompanying barter transactions.
Along with the factors of production mentioned above, in order to carry out the activities he has planned, an entrepreneur may need works and services (construction works, transport, information and intellectual services), 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 monetary payment from the entrepreneur or other forms of their compensation.
Third-party organizations and persons providing services to the entrepreneur become, in some cases, intermediaries between the entrepreneur and the consumer, and thus agents of the intermediary business that accompanies the transaction.
As can be seen from the foregoing, the implementation of an entrepreneurial transaction is inevitably associated with monetary costs.
Indirect participants in production and business activities are state, local financial authorities, tax inspection. They perform an almost purely fiscal function, withdrawing from the entrepreneur taxes, mandatory payments, deductions, and sometimes duties, fines in the total amount. However, in some cases, in order to promote entrepreneurship, government authorities may provide entrepreneurs with cash subsidies, as well as certain types of production resources for a fee or free of charge.
“The result of a 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 the 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 the production business (with the exception of 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 business is operations and transactions for the 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 production and entrepreneurial activity. The difference is that in commercial business there is no need to provide production resources associated with the production 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 is dropped from the circuit, which is replaced by the goods receiving block. As for the relations of the entrepreneur with the buyer, they remain common for both industrial and commercial activities, in both cases 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 are of a specific nature, 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 sale and purchase is a very specific product - money, currency, securities. Under 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 some money for others in a direct or indirect form.
Like other types of business, financial transactions usually require both the involvement of a number of categories of employees from the outside, and the hiring of permanent employees. Lawyers, economists, accountants, brokers, dealers, brokers, messengers, advertising workers act as such workers. They become either hired employees or outsiders who provide the entrepreneur with a service for a fee. If a financial entrepreneur creates his own organization, becomes an official legal entity and includes the above employees in his staff, 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 profits (income) to the state and local budgets in the form of cash deductions and tax payments.
Thus, the financial transaction in many respects repeats the industrial and commercial one, 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 that professes 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 entrepreneurial activity:
- production;
- A commercial;
- innovative;
- Farm.
- Industrial business in the Russian Federation
Production of goods and services, carrying out various types of contractual and / or other work. Depending on the sectoral focus, these types of activities are divided into the industrial sector itself, the construction sector, the farming (agricultural) sector, etc.
Of all the activities, this one ranks first in complexity. The main component is those 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. Types of activities SP are selected individually. The optimal profitability that these types of activities have ranges from 5% to 17%.
For the economy, a manufacturing entrepreneurial decision is the most important species activities, 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 enterprises, public or private.
- Commercial entrepreneurship in the Russian Federation
The entrepreneur participates in transactions, conclusion of agreements/contracts for the entrepreneurial purchase and sale of goods, means of production, services, etc. A distinctive feature is the 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 individual approach. The profit is formed by the margin, the difference between the costs of purchasing the subject of the transaction, and the amount of proceeds received from its sale. Profitability from 20% and above. The subspecies that these types of entrepreneurial activities have is commercial and commercial entrepreneurship.
Commercial and trade entrepreneurship
Types of entrepreneurial activity 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
Fairs, commodity commodity exchanges, exhibitions, auctions, etc. serve as working platforms for this subspecies. Events. 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 the interested parties of an agreement / contract for the supply of the subject of the transaction (commodities, services or otherwise) within a certain time frame for a certain amount. The exception is auctions.
On this platform, trade is conducted on the basis of a competition, and not entrepreneurial activity conducted among the direct participants of the auction. Basically, jewelry, expensive furs, antiques and art are the subject of the transaction. We need individual market demand.
Retail
One of the most popular in Russia and not only activities of entrepreneurs. 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. There is quite a serious and tough competition in this segment. Therefore, the activities of SP are one of 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 sales points).
Due to their special business specifics, they are extremely sensitive to the slightest fluctuations in the market situation, and literally instantly respond to any change in demand, or price fluctuations in one direction or another.
Stock/currency markets
Speaking title. Working platforms are stock and/or currency markets. The process of entrepreneurial trading consists, as a rule, in the purchase / sale of various contracts, including long-term ones, and there is no possibility 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 host country and foreign). All operations in this segment are of a pronounced venture nature, i.e. extremely risky.
- Innovative entrepreneurship in the territory of the Russian Federation
Relatively young activities. The goal is to create entrepreneurial technology, improve processes various types, shapes and directions for further commercial use. Be a risky activity. Costly types of zones are: financing of research and development work (experiments), design work, pilot production.
The essence of innovative entrepreneurship lies in the constant search for new ideas, their evaluation. For this, different types of activities are selected. The entrepreneur develops a clear tactic and strategy of action in the market in Russia, entrepreneurial activity. This applies both to resources and equally to the raw material base. An entrepreneur seeks and creates the most effective management model, which has high flexibility and dynamics, of any of his entrepreneurial activities.
Subsections, types of focus, innovative entrepreneurship and entrepreneurial activity:
- products;
- technologies;
- social orientation.
Product Innovation
Updating the potential of the company (enterprise) in order to increase profits, maintain / expand the client base, strengthen positions (occupied in the market), etc.
Technology innovation
Creation of technologies that allow expanding, updating the production potential of the company, reducing the cost of production, 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 more opportunities selection of personnel and its mobilization to solve the problems facing the entrepreneurial company.
- Farm or agricultural entrepreneurship in the Russian Federation
Entrepreneurial activity in Russia is carried out without the formation of a legal entity without any form. Recognized as legal, starting from the moment of registration with the relevant authority. The property owned by the entrepreneur that these types of entrepreneurial activities belong to all members of the farm as a joint property.
The exception is the special conditions that the entrepreneur prescribed in the agreement on the creation of a farm. Shared ownership implies an agreement between members of such a Russian economy. In this case, possession, use, disposal of the income received by the entrepreneur, etc. takes place 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 farms have a narrow specialization: dairy, poultry, etc.
Large farms that use advanced forms of management and organization of labor and / or the latest production technologies are guaranteed to be successful. As a rule, the land used in farms is in long-term use, i.e. rented. A feature of farms in Russia is the fact that the basis of creation is the principle of kinship. Only married couples, their children, parents of spouses, etc. can be members of a farm 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 territory of 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
Here everything is extremely simple and clear. We write down the advantages: efficiency of information processing, no accountability to anyone, within the boundaries of the IP, speed of decision-making, complete independence, freedom in the matter of financial control.
Disadvantages: limitation in finance - 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 the number N in one .... Something from the series: he himself is a director, he himself is a supply manager. Full responsibility for literally everything. In material terms, up to the property of the entrepreneur.
Partnerships
Full and limited
Full: combining the resources of several people to achieve the intended goals, or jointly solve the tasks.
Limited: differs from full limited activity of participants (depositors). They just provide funds. However, this is a confirmation of the willingness to take risks throughout the entire period of the existence of the union. Responsibility is similar to IP. By itself, this structure is extremely complex and cumbersome to manage.
OOO, JSC
General characteristics: analogue of Western corporations. The company operates at the expense of the capital formed at the time of the creation of the statutory fund. Responsibility and income are distributed depending on the contribution, the number of shares owned by the investor. It can freely attract the necessary amount of investments, including loans. Easy (relatively) method of expansion of the firm. Shares are resold to the most active participants in the process.
LLC is the least successful option. It's more of a partnership than a full-fledged corporation. The order of exit is extremely difficult and confusing. The return of the share and its assessment (in the event of parting), to put it mildly, is original and original. Speaking figuratively: The company and its interests are everything! And this rule is strictly enforced.
AO - more flexible tool. The main fund is evenly divided into the corresponding number of shares. The influence of a shareholder on the decision-making directly depends on the number of shares bought out by him. So in a CJSC, for example, based on the specifics of creation, the shares are distributed strictly within a rather narrow circle of people. In OJSC - in a mirror order. Shares of OJSC can be purchased by anyone.
However, all important decisions are made by a supervisory board, known as the Board of Directors. In other words, by the circle of persons with the largest number of redeemed shares.
Total: 2 (5,00 out of 5)
