What is a commercial organization. Commercial organization - what is it? Forms of commercial organizations

All organizations can be divided into 2 categories: commercial and non-commercial. The main purpose of the creation and functioning of commercial organizations is to make a profit. For non-profit organizations - profit is not an important goal.

Types of commercial organizations according to civil law:

Limited liability companies;

Municipal and state unitary enterprises;

Features of each type:

Partnerships (full) are commercial organizations that are created on the basis of a special memorandum of association. Entrepreneurial activity in full partnerships is carried out on behalf of the partnership. All participants in the partnership bear property responsibility for the activities of this commercial organization. Losses and profits are distributed among each participant in proportion to his contribution.

Production cooperatives are commercial organizations operating on the basis of the personal desire of citizens, with the aim of conducting joint economic or production activities. Each member of the cooperative must personally participate in economic or production activities. The responsibility of each member is subsidiary. The governing body is a meeting of members of the cooperative.

A limited liability company is an organization in which the authorized capital is divided into shares between the founders in accordance with the profit between the participants of the LLC is distributed according to their shares. Participants are not liable for the debts and obligations of their organization. The supreme governing body of an LLC is the meeting of its members.

Unitary enterprises are commercial organizations that do not have the right to dispose of property that is assigned to them by the owner. A unitary enterprise cannot be divided among the participants. The state or municipal service is recognized as the owner of the property of such an enterprise. Management body - the head appointed by the owner of the enterprise.

Partnerships (limited partnerships) are commercial organizations in which participants are liable for the obligations and debts of the enterprise with their property. In a limited partnership, unlike a general partnership, there are several investors who are liable for the risk of loss.

An additional liability company is a company founded by one or more founders. The ALC is divided among the participants into shares, which are defined in the constituent documents. ODO bears 2 types of responsibility:

* the company itself in the amount of the established fund;

* each (according to contributions).

A joint-stock company is an organization in which the authorized capital is divided into an equal number of shares in value, which certify the rights of the participant in relation to the company. The meeting of shareholders is the main governing body. The number of votes each shareholder has is distributed in proportion to the number of shares acquired. Profit is also divided in proportion to the number of shares. Joint-stock companies, in which shares can be sold not only to shareholders, are called open. Joint-stock companies in which shares cannot be sold without the prior consent of the shareholders are called closed.

Registration of commercial organizations takes place in the registration authorities. At the same time, the features of registration and creation of organizations are necessarily taken into account.

1. Legal entities may be organizations pursuing profit making as the main goal of their activities (commercial organizations) or not having profit making as such a goal and not distributing the profit received among participants (non-profit organizations).

2. Legal entities that are commercial organizations may be created in the organizational and legal forms of economic partnerships and companies, peasant (farm) enterprises, economic partnerships, production cooperatives, state and municipal unitary enterprises.

3. Legal entities that are non-profit organizations may be created in the organizational and legal forms:

1) consumer cooperatives, which include, among other things, housing, housing-construction and garage cooperatives, horticultural, horticultural and dacha consumer cooperatives, mutual insurance societies, credit cooperatives, rental funds, agricultural consumer cooperatives;

2) public organizations, which include, among other things, political parties and trade unions (trade union organizations) established as legal entities, bodies of public amateur performance, territorial public self-governments;

2.1) social movements;

3) associations (unions), which include, among other things, non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry;

4) associations of real estate owners, which include, among other things, associations of homeowners;

5) Cossack societies entered in the state register of Cossack societies in the Russian Federation;

6) communities of indigenous peoples of the Russian Federation;

7) funds, which include, among other things, public and charitable foundations;

8) institutions, which include state institutions (including state academies of sciences), municipal institutions and private (including public) institutions;

9) autonomous non-profit organizations;

10) religious organizations;

11) public law companies;

12) bar associations;

13) bar associations (which are legal entities);

14) state corporations;

15) notarial chambers.

4. Non-commercial organizations may carry out income-generating activities, if it is provided for by their charters, only in so far as it serves the achievement of the goals for which they were created, and if it corresponds to such goals.

5. A non-profit organization, the charter of which provides for the implementation of income-generating activities, with the exception of state and private institutions, must have property sufficient for the implementation of the specified activity with a market value of at least the minimum amount of the authorized capital provided for limited liability companies (paragraph 1 of Article 66.2).

6. The rules of this Code shall not apply to relations on the implementation by non-profit organizations of their main activities, as well as to other relations with their participation that are not related to the subject of civil legislation (Article 2), unless otherwise provided by law or the charter of a non-profit organization.

Commentary on Art. 50 of the Civil Code of the Russian Federation

1. The commented article divides legal entities into commercial and non-commercial organizations, for the first time establishing an exhaustive list of organizational and legal forms of commercial organizations. It is appropriate to note here that, unlike the previous legislation, the term “enterprise” now applies only to real estate used for entrepreneurial activities (Article 132 of the Civil Code), or, together with the words “state unitary” or “municipal unitary”, for designations of the relevant state and municipal commercial organizations (Article 113 - 115 of the Civil Code).

2. Commercial organizations are those whose main purpose is to make a profit.

Commercial organizations can be created in the form of business partnerships (full and limited) and companies (with limited liability, with additional liability and stock), production cooperatives, state and municipal unitary enterprises (the list is exhaustive).

A significant difference between the current legislation and the previous legislation is the provision according to which commercial organizations (except for state and municipal unitary enterprises, as well as insurance and credit organizations) can engage in any type of activity not prohibited by law. It should be specially noted that according to the Civil Code of the Russian Federation, the authorized (share) capital of companies must determine the minimum amount of the organization's property that guarantees the interests of its creditors.

Business partnerships are also called associations of persons, since the personality of a participant in such an entity is of significant importance; the united persons take a personal part in the activities of the partnership. Economic societies are called associations of capitals, since during their creation and functioning it is not so important who (what subject) contributed (relatively speaking, money (property) is combined, not people); personal participation in the activities of the society is optional.

A contribution to the property of a business partnership or company may be money, securities, other things or property rights or other rights having a monetary value.

Property created at the expense of contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activity, belongs to it by the right of ownership.

Participants in general partnerships and general partners in limited partnerships may be individual entrepreneurs and (or) commercial organizations. Citizens and legal entities can participate in economic companies, and in limited partnerships citizens and legal entities can be investors. But there are the following exceptions to this general rule:

- the law may prohibit or restrict the participation of certain categories of citizens in business companies and partnerships, with the exception of open joint-stock companies;

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So, in accordance with the Federal Law of July 31, 1995 N 119-FZ “On the Fundamentals of the Public Service of the Russian Federation” (Collection of Legislation of the Russian Federation. 1995. N 31. Art. 2990), a civil servant is obliged to transfer to trust management under a state guarantee for the time of passing the state service, the shares (packages) of shares in the authorized capital of commercial organizations that he owns in the manner established by this Federal Law (clause 2, article 11).

- state bodies and local self-government bodies are not entitled to act as participants in economic companies and contributors to limited partnerships, unless otherwise provided by law;

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The named bodies cannot participate on their own behalf. But the Russian Federation, subjects of the Federation, municipalities can participate in these associations. These entities are represented by the relevant authorities.

- Institutions financed by the owners may be participants in economic companies and investors in partnerships with the permission of the owner, unless otherwise provided by law.

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For example, an institution can independently manage income received from income-generating activities and property acquired at the expense of these incomes (if it is granted the right to engage in such activities by constituent documents). Consequently, at the expense of these incomes and property acquired at the expense of these incomes, the institution, without the consent of the owner, may be a participant in business partnerships and companies.

3. A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property.

The peculiarities of the legal status of a full partnership are mainly due to the fact that its participants jointly and severally bear subsidiary liability with their property for the obligations of the partnership. This means that if the property of the partnership is insufficient to satisfy the claims of the creditor, then he has the right to demand performance both from all participants in the full partnership jointly, and from any of them separately, both in full and in part of the debt.

For more information on the organization and activities of a general partnership, see Art. Art. 66 - 81 of the Civil Code of the Russian Federation and commentary to them.

4. A limited partnership (limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants-contributors (limited partners) who bear the risk losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership.

For more information on the organization and activities of a limited partnership, see Art. Art. 82 - 86 of the Civil Code of the Russian Federation and commentary to them.

5. A limited liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. Members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their contributions.

For more information on the organization and activities of limited liability companies, see Art. Art. 87 - 94 of the Civil Code of the Russian Federation and comments on them.

6. An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. The participants in such a company jointly and severally bear subsidiary liability for its obligations with their property in the same amount for all, a multiple of the value of their contributions, determined by the constituent documents of the company.

The legal status of an additional liability company is similar to the legal status of a limited liability company.

7. A joint stock company is a company whose charter capital is divided into a certain number of shares. Members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares.

For more information on the organization and activities of joint-stock companies, see Art. Art. 96 - 106 of the Civil Code of the Russian Federation and commentary to them.

8. A production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and on the association of its members (participants) of property share contributions. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

For more information on the organization and activities of production cooperatives, see Art. Art. 107 - 112 of the Civil Code of the Russian Federation and comments on them.

9. Only state and municipal enterprises may be created 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 by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

For more information on the organization and activities of state municipal enterprises, see Art. Art. 113 - 115 of the Civil Code of the Russian Federation and comments on them.

10. Non-commercial organizations are those that do not have as the main goal of their activities the extraction of profit and do not distribute the profit received among the participants. The Civil Code of the Russian Federation includes consumer cooperatives, public and religious organizations (associations), institutions, charitable and other foundations, associations of homeowners. The Civil Code of the Russian Federation, unlike commercial organizations, does not provide an exhaustive list of forms of non-profit organizations. Other forms may be provided by law.

The Civil Code of the Russian Federation provides for the possibility of carrying out entrepreneurial activities by non-profit organizations subject to the following conditions:

- Entrepreneurial activity should serve the goals for which the organization was created;

- when receiving profit, the organization is not entitled to distribute it among the participants of the organization. The exception is consumer cooperatives, in which, according to paragraph 5 of Art. 116 of the Civil Code of the Russian Federation, income received from entrepreneurial activity is distributed among the members of the cooperative.

11. A consumer cooperative is recognized as a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of participants, carried out by combining property shares by its members.

On the organization and activities of consumer cooperatives, see Art. 116 of the Civil Code of the Russian Federation and commentary to it.

12. Public and religious organizations (associations) are voluntary associations of citizens who, in accordance with the procedure established by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs. Public associations operate on the basis of the Federal Law of May 19, 1995 N 82-FZ "On Public Associations", political parties - of the Federal Law of July 11, 2001 N 95-FZ "On Political Parties", religious associations - of the Federal Law of September 26, 1997 N 125-FZ "On Freedom of Conscience and Religious Associations" (hereinafter - the Law on Freedom of Conscience).

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Collection of legislation of the Russian Federation. 1995. N 21. Art. 1930.

Collection of legislation of the Russian Federation. 1997. N 39. Art. 4465.

On the organization and activities of public and religious organizations, see Art. 117 of the Civil Code of the Russian Federation and commentary to it.

13. The Foundation is recognized as a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals.

On the organization and activities of funds, see Art. 118 of the Civil Code of the Russian Federation and commentary to it.

14. An institution is recognized as an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part. The property is assigned by the owner to the institution on the basis of the right of operational management. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the relevant property bears subsidiary liability for its obligations.

15. Associations and unions are associations of commercial organizations for the purpose of coordinating their entrepreneurial activities, as well as representing and protecting common property interests.

For the organization and activities of associations and unions, see Art. Art. 121 - 123 of the Civil Code of the Russian Federation and commentary to them.

16. A partnership of homeowners under the Housing Code of the Russian Federation is a non-profit organization, an association of owners of premises in an apartment building for the joint management of a complex of real estate in an apartment building, ensuring the operation of this complex, possession, use and, within the limits established by law, disposal of common property in an apartment building.

The founding document of the partnership is the charter.

The number of members of an association of homeowners who have created an association must exceed fifty percent of the votes of the total number of votes of the owners of premises in an apartment building. An exception is the formation of a partnership in a newly built apartment building: a partnership can be formed by individuals or legal entities, including state authorities or local governments, who have or will have ownership of the newly created real estate.

The management and control bodies of the partnership are:

- general meeting of members of the partnership;

- the board of the association;

- chairman of the board of the association;

- audit committee.

The Federal Law "On Non-Commercial Organizations" provides for the possibility of creating non-commercial partnerships, autonomous non-commercial organizations.

17. A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, development physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

A non-commercial partnership can carry out entrepreneurial activities that correspond to the goals for which it was created.

The founding document of a non-profit partnership is the charter.

The statute defines:

- the name of the organization, containing an indication of the nature of its activities and legal form (non-profit partnership);

- location;

— the procedure for managing activities;

— information about branches and representative offices;

— rights and obligations of members;

- conditions and procedure for admission of a member of the organization and withdrawal from it;

— sources of property formation;

- the procedure for amending the charter;

- the procedure for the use of property in the event of liquidation of the organization;

— other provisions in cases stipulated by federal laws.

18. An autonomous non-profit organization is recognized as a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture, sports and other services.

This organization has the right to carry out entrepreneurial activities corresponding to the goals for which it was created.

The founding document of an autonomous non-profit organization is the charter. The requirements for it are the same as for the charter of a non-profit partnership, with the exception of an indication of the need to determine in the charter the procedure for withdrawing from an autonomous non-profit organization, since in this case such an indication is simply meaningless - this organization does not have membership.

19. Newly adopted federal laws introduce more and more new forms of non-profit organizations. It seems that by not limiting the list of forms of non-profit organizations in the Civil Code of the Russian Federation, we thereby opened a Pandora's box. We believe that what G.E. Avilov in relation to the open list of commercial organizations that existed before the entry into force of part one of the Civil Code of the Russian Federation, it is quite relevant, but only for non-profit organizations, counterparties can only “guess which organization and with what scope of authority is hiding under the name of a youth center, company, corporation, concern, consortium, trading house, etc. In a market economy, the uncertainty of the subject composition of civil legal relations is extremely dangerous, since it creates conditions for violating the legitimate rights and interests of the widest range of people, including the state and society.

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See, for example, Art. 19 of the Federal Law of May 17, 2007 N 82-FZ "On the Development Bank", art. 4 of the Federal Law of July 19, 2007 N 139-FZ "On the Russian Corporation of Nanotechnologies", art. 3 of the Federal Law of July 21, 2007 N 185-FZ "On the Fund for Assistance to the Reform of the Housing and Communal Services" (despite the name, this fund is a state corporation), art. 2 of the Federal Law of October 30, 2007 N 238-FZ "On the State Corporation for the Construction of Olympic Venues and the Development of the City of Sochi as a Mountain Climate Resort", art. 4 of the Federal Law of November 23, 2007 N 270-FZ "On the State Corporation "Russian Technologies", Art. 3 of the Federal Law of December 1, 2007 N 317-FZ "On the State Atomic Energy Corporation "Rosatom".

Avilov G.E. Business partnerships and companies in the Civil Code of Russia // Civil Code of Russia. Problems. Theory. Practice: Collection of memory of S.A. Khokhlova / Resp. ed. A.L. Makovsky; Private Law Research Center. Moscow: International Center for Financial and Economic Development, 1998, p. 177.

A commercial organization is an organization whose main activity is aimed at making a profit, which is distributed among all participants.

Commercial structures are defined in a strict organizational and legal form.

general characteristics

Each participant, also referred to as the founder, has certain rights, he can:

• take part in the affairs of the organization;
• receive any information of interest to him about the activities of the enterprise;
• take part in the distribution of income;
• claim your share of the property in time.

Such organizations are characterized by the following functional features:

• the presence of own or rented property;
• pooling the capitals of participants in order to increase and grow financial profits;
• combining the knowledge and experience of the participants.

All types of commercial structures have these characteristics, with the exception of they differ significantly in their organizational base.

Their main activity is trade, namely the sale of goods and services. At the same time, they are often engaged in providing all the necessary material resources, and also carry out trade and intermediary activities. Commercial firms are not directly involved in the production of the goods themselves; entrepreneurial organizations are characterized by this function.

The main goal of a commercial organization is to make a profit.

To achieve this goal, legal entities are engaged in the production of products that meet demand, able to compete in the market for goods and services. For the same purpose, they provide their participants with favorable conditions for productive activities.

The tasks that such a legal entity sets itself. a person are determined by the amount of financial resources available and at their disposal, the interests of the owner and other factors.

Classification

According to the degree of responsibility and organizational and legal form, all commercial structures are divided into four main types, each of which, in turn, is further divided into several groups:

• Business partnerships (the authorized capital consists of the contributions of the founders, who are fully responsible for the property of the organization).
• Business companies (the authorized capital consists of contributions from the founders who do not bear full responsibility for the property).
• (association of participants on a voluntary basis).
• Unitary enterprises (created by the state, do not have the right to own property, the authorized capital is budgetary funds).

Business partnerships have a distinctive feature - all members are responsible and risk for all property that belongs to the organization.

There are two types:

• - assumes full responsibility of all members;
• – not all participants are fully responsible.

Any partnership is built on the basis of the trust of the participants, each of which risks not only their contributions. Without a trusting relationship, no such association can exist.

Participants in a business partnership bear responsibility and risk only in the amount of their personal contribution. Their types:

• limited liability company - LLC (the capital is divided into contributions of participants who do not take a personal part in the affairs);
• company with additional liability (capital consists of shares of participants who bear additional liability for the debts of the enterprise in the amount of their own contribution);
• joint-stock companies - joint-stock companies (capital consists of shares, shareholders are not responsible for property, but risk within their own shares).

Joint stock companies are currently the most popular form of existence of commercial organizations. They are open and closed:

• CJSC (JSC) distribute shares within their organization among the founders.
• OJSC (PJSC) distributes shares by means of public subscription.

For information on which organizational and legal forms are best suited for business, see the following video:

Financial resources

The creation of such organizations is carried out at the expense of funds authorized capital, which is formed from the contributions of the founders and participants.

The financial sources of commercial firms in the course of their activities are:

• Revenue from services, goods and works. Its increase is an indicator of the financial growth of the enterprise. Growth in revenue occurs as a result of an increase in the volume of products or services, as well as due to an increase in tariffs.
• Sale of property. For various reasons, an organization may sell its equipment.
• Cash savings, this includes reserve savings.
• Income not related to revenue, non-operating income, provision of funds for a certain period of time at interest. This may include interest on deposits, loans, credits, rental income, fines and penalties received as a result of joint activities with other companies.
• Income from participation in the financial market.
• Funds from the budget. For example, in the form of subsidies, investments, payment for government orders.
• Proceeds from parent companies.
• A small percentage of monetary sources are gratuitous receipts.

Most of the finance is formed by sales proceeds, and budget revenues have a relatively small percentage.

Constituent documents

Any legal entity performs its functions on the basis of constituent documents. Each type of commercial organization has its own set of documents, it depends on the legal form.

The constituent documentation contains information about the name of the enterprise, its location and the procedure for managing activities. These three components characterize and identify a legal entity.

The main documents are considered and. A limited liability company and a unitary enterprise operate on the basis of the charter, but include other types of documentation:

• certificate of state registration;
• certificate of tax registration;
• memorandum of association (agreement of participants on the creation of this company);
• agreement on the rights of founders;
• list of founders;
• protocols, decisions, orders, etc.

Joint-stock companies perform their functions on the basis of the same documents, to which the register of shareholders is added instead of the list of founders.

Particular attention is paid to the method and conditions of storage of documentation, this is paid close attention during audits. And not surprisingly, its loss deprives a legal entity of its legal capacity. An official must be responsible for the safety of documents - usually this is the general director or special substructures - the department of documentation support, for example.

Documents are stored in sealed safes and metal cabinets and are issued strictly against receipt.

The terms of storage of documentation are established by regulatory legal acts, according to which each document has its own statute of limitations. The only exceptions are some papers that should be kept forever.

The law categorically prohibits the destruction of documents with an unexpired statute of limitations, as well as the storage of those whose expiration date has already expired. This entails administrative responsibility.

Differences from non-profit organizations

There are two types of legal entities in the Russian Federation. These are commercial and. If the result of the activity of the company is not to generate income, then it is called non-profit.

While there is some similarity, these forms differ significantly in goals and objectives and not only in them. The first and most important difference is in the goals. The purpose of commercial legal entities is to make a profit and improve the livelihoods of their founders. Nonprofits act in other interests. Their tasks are associated with a socially useful good and are aimed at solving socially significant problems.

In addition to this main difference, there are a number of others:

• Income distribution. If in a commercial firm the profit is distributed among the participants, and the other part goes to the development of their own enterprise, then in a non-commercial business the situation is somewhat different. In them, finances are used to achieve the goals prescribed in the charter.
• Produced product. The end product of commercial associations is an individual product that is in demand in the market. Non-profit firms are interested in producing a product for the public good.
• Employees. Non-profit companies assume the presence in the state of persons acting on a voluntary basis.
• Financial sources. Financial receipts in non-profit structures are divided into external (state funds) and internal (membership fees, income from deposits, and others).
• Control. The activities of commercial firms are governed by the behavior and demand of customers. Non-profit organizations do not operate on the basis of market relations, they are focused on a socially useful product. They are between market and non-market relations.
• Rights. Commercial organizations do not have strict restrictions on their rights, they can carry out any activity permitted by law aimed at making a profit. Whereas non-profit structures act in strict accordance with the statutory goals within their framework.
• Registration authority. Commercial firms are registered with the tax authorities, and non-profit firms with the Ministry of Justice.

All existing organizations are divided into two main groups: commercial and non-commercial. Each of the presented forms operates on the basis of the current legislation, while pursuing different goals. About what a commercial organization is, the formation of its finances and the main differences from a non-profit will be discussed in the article.

The essence of a business organization

A commercial organization (CO) is a legal entity whose main purpose is to make profit and distribute it among all participants.

In addition, the CO has features inherent in legal entities:

• the presence of separate property in ownership, economic management or operational management;
• the possibility of renting out the property;
• fulfillment of obligations on the basis of their property;
• acquisition, exercise on behalf of the property of various rights;
• appearing in court as a plaintiff or defendant.

Finance of a commercial organization

The finances of commercial organizations are the main link in the financial system. They cover most of the processes aimed at the production, distribution, use of GDP in monetary terms. There is another definition according to which the finances of enterprises are monetary or other relationships arising from the implementation of various types of entrepreneurship, as a result of the formation of personal capital, targeted funds, their use, and further redistribution.

From an economic point of view, the finances of KOs are subject to grouping between the following individuals and groups:

• founders when creating an enterprise;
• organizations and enterprises in the production, further sale of goods, works, services;
• divisions of the enterprise - when determining sources of financing;
• organization and employees;
• enterprise and parent organization;
• enterprise and CO;
• financial state system and enterprise;
• banking system and enterprise;
• investment institutions and enterprises.

At the same time, the finances of KOs have the same functions as state or municipal finances - control and distribution. Both functions are closely related.

The distribution function involves the formation of initial capital, its further distribution in such a way as to take into account the interests of all business units of the organization, producers of goods and the state.

The basis of the control function is keeping records of expenses associated with the release, sale of products, control over the formation and distribution of cash funds.

The basis of financial management of commercial organizations is a certain financial mechanism, represented by the following elements:

• financial planning is an indispensable condition for the existence of any enterprise. Planning is required not only when opening a CO, but also at the stage of the entire development. In the course of planning, the expected results and incomes are compared with investments, the capabilities of the enterprise are identified;
• financial control over organizations, the form of ownership of which is non-state, by state authorities is carried out in terms of fulfilling obligations to tax authorities, as well as when using funds from the state budget. This occurs when KOs receive monies in the form of state aid. Types of control - audit, on-farm;
• analysis of the implementation of forecasts and plans. It does not necessarily check the execution of plans. Such an analysis is more aimed at identifying possible causes of deviations of planned indicators from predicted values.

Modern activity classification

The Civil Code of the Russian Federation defines the following forms of KO:

• A business partnership is a CO in which the authorized capital is divided into shares between all its participants. Participants are liable for the obligations of the company with their own property;
• economic society - an organization where the authorized capital is divided into shares between the participants, but they are not liable for the obligations of the company with their property;
• production cooperative - an enterprise uniting on a voluntary basis citizens who take collective, personal, labor or other participation in activities, making share contributions;
• state or municipal unitary enterprise - an enterprise created by the state (municipal authorities). At the same time, the enterprise is not endowed with ownership rights to the property that is assigned to it.

According to Art. 50 of the Civil Code of the Russian Federation there is only a list of the above commercial organizations. Therefore, without preliminary amendments to this legal act, it will not be possible to put into circulation any other law on FGM.

What is the difference between a for-profit organization and a non-profit organization?

First, let's look briefly at the similarities between the two types of organizations.

There are not very many of them:

• both types of enterprises operate in a market environment, therefore, in the course of operation, they can act as sellers of goods, works or services, their buyers;
• each such enterprise must earn money resources, manage funds, invest them in different directions;
• The goal of every enterprise is to ensure that income fully covers current expenses. The minimum task is the ability to work without loss;
• Both organizations are required to keep accounting records.

Thus, it can be argued that the principle of operation of commercial and non-commercial organizations is identical. However, there are quite a few criteria by which they differ from each other.

These are the main differences between the two types of enterprises. Another nuance is bookkeeping. Non-profit organizations have much more complicated bookkeeping, so their creators have to use the services of highly qualified accountants.

According to the purposes of activity, legal entities are divided into:

* commercial;

* non-commercial (Article 50 of the Civil Code).

Differences between them:

* The main goal of commercial organizations is to make a profit, while non-profit organizations can engage in entrepreneurial activities only insofar as it serves to achieve the goals for which they were created and correspond to them;

* the profits of commercial organizations are divided among their participants, and the profits of non-profit organizations are used to achieve the goals for which they were created;

* commercial organizations have general legal capacity, non-commercial - special;

* commercial organizations can only be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises; and non-commercial - in the forms provided for by the Civil Code of the Russian Federation and other laws.

There are two classes of legal entities, which are divided by type of activity. These are commercial and non-profit organizations. A commercial organization is engaged in commercial activities, a market participant. The main goal is to obtain and maximize profits. After receiving the profit is distributed among the participants of the organization. A non-profit organization is engaged in non-profit activities.

One of the main goals of such an organization is not related to making a profit, and if there is a profit, it is not distributed among the participants in the organization. Both types of organizations can have profits, but non-profit organizations use it for statutory purposes.

The ultimate goal of the enterprise is to maximize profits.

The main tasks of the operating enterprise:

Getting income by the owner of the enterprise;

Conquest of the market or part of it;

Ensuring the stable development of the enterprise;

Increasing the efficiency of entrepreneurial activity;

Increasing labor productivity;

Providing consumers with the company's products;

Improving the quality of products;

Providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;

Creation of jobs for the population;

Environmental protection: land, air and water basins;

Prevention of failures in the work of the enterprise (disruption of delivery, production of defective products, a sharp reduction in volumes and a decrease in the profitability of production), etc.

In a market economy, the independent and separate activities of an enterprise are based on the following principles of its organization: self-sufficiency, self-management and self-financing.

A self-sustaining enterprise is an enterprise that has organized production in such a way that all the costs incurred by it to bring the raw product to the commodity are paid off in the cost of this product on the market, i.e., production costs are lower than the price at which the finished product is sold.

Self-management assumes that the enterprise independently chooses the product of production, acquires raw materials, determines the structure and technology of production, i.e., solves all organizational issues related to the activities of the enterprise (what, how and in what volumes to produce, where, to whom, and at what price to sell its products), independently manages the profits left after paying taxes and other obligatory payments.

Self-financing implies that the income received by the enterprise should not be completely consumed. Part of them should be used in the form of cash to solve the financial issues of the enterprise. That is, it is assumed that the enterprise does not just carry out production, but reproduction, and not only simple reproduction, but expanded production, i.e. production in an expanded sense.