Organization (enterprise, firm, concern) - an independent economic entity that produces products, performs work and provides services in order to meet social needs and make a profit. As a legal entity, it meets certain criteria established by the legislation of the Russian Federation: it is responsible for its obligations, can receive bank loans, conclude contracts for the supply of necessary materials and the sale of products.

The purpose of a commercial organization is to make a profit.

To achieve this goal, organizations must:

Produce competitive products, systematically update them in accordance with demand and available production capabilities;

Rational use of production resources, reduce costs and improve product quality;

Develop a strategy and tactics of the organization's behavior and adjust them in accordance with changing market conditions;

Provide conditions for the growth of qualifications and wages of personnel, create a favorable socio-psychological climate in the workforce;

Conduct a flexible pricing policy in the market and perform other functions.

The tasks of the organization are determined by the interests of the owner, the amount of capital, the situation within the organization, the external environment.

In the Civil Code of the Russian Federation, the classification of organizations as legal entities is based on three main criteria:

The right of founders in relation to legal entities or property;

Purposes of economic activity of legal entities;

Organizational and legal form of legal entities.

Depending on what rights the founders (participants) retain in relation to legal entities or their property, legal entities can be divided into three groups:

1) legal entities in respect of which their participants have binding rights. These include: business partnerships and companies, production and consumer cooperatives;

2) legal entities, on the property of which their founders have the right of ownership or other real right. These include state and municipal unitary enterprises, including subsidiaries, as well as institutions financed by the owner;

3) legal entities in respect of which their founders (participants) do not have property rights: public and religious organizations (associations), charitable and other foundations, associations of legal entities (associations and unions).

The above classification of legal entities is of great practical importance, especially in terms of distinguishing the first group of legal entities in respect of which their participants and founders have only obligations.

According to the organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code of the Russian Federation, are classified as follows (Fig. 4.1):

Business partnerships;

General partnership, limited partnership (limited partnerships);

Business companies - limited liability companies, additional liability companies, joint-stock companies (open and closed types);

Unitary enterprises - based on the right of economic management, based on the right of operational management;

Production cooperatives (artels).

Rice. 4.1. Organizational and legal forms of a commercial organization

Business partnerships are an association of persons, they can be created in the form of general partnerships and limited partnerships.

A general partnership is an association of two or more persons to carry out entrepreneurial activities with the aim of making a profit, the participants of which personally participate in the affairs of the partnership and each is liable for the obligations of the partnership not only with the invested capital, but also with all his property. Losses and profits are distributed in proportion to the share of each of the participants in the common property of the partnership. The memorandum of association of a general partnership contains the following provisions: names of participants, company name, location, subject of activity, contribution of each participant, nature of profit distribution, terms of operation.

According to the law, it is prohibited for one of the participants to sell their share to a new person without the consent of other members of the general partnership.

The form of a full partnership is not widespread and is applicable only to small and medium-sized organizations.

A limited partnership is an association of two or more persons for carrying out entrepreneurial activities, in which the participants (general partners) are liable for the affairs of the partnership both with their contribution and with all their property, and others (limited partners, or contributor members) respond only with their contribution.

Limited partners, unlike general partners, do not take part in entrepreneurial activities and cannot influence the decision of general partners. A limited partnership operates on the basis of a memorandum of association.

Business companies are an association of capitals, which involves the accumulation of capitals, but not the activities of investors: the management and operational management of organizations is carried out by specially created bodies. Responsibility for obligations is borne by the organization itself, the participants are exempt from the risk arising from economic activity.

There are the following types of business companies: joint-stock companies, limited and additional liability companies.

A joint stock company (JSC) is formed by issuing and placing shares, the participants (shareholders) are liable, limited to the amount that was paid for the acquisition of shares. JSC is obliged to publish reports on its activities at the end of each financial year. This form of organization is currently the most common.

JSC is formed on the basis of the charter, which is developed and approved by the founders of the company. The charter determines the maximum amount for which shares can be issued (it is called the authorized capital), and their nominal value.

The authorized capital of a JSC is formed in two ways:

Through a public subscription for shares (open joint stock company - OJSC);

Through the distribution of shares among the founders (closed joint stock company - CJSC).

A share is a security that certifies participation in a JSC and allows you to receive a share of the company's profits. Shares can be of various types: registered and bearer; simple and privileged, etc.

JSC management bodies can have a two- and three-tier structure. The first consists of the board and the general meeting of shareholders, the second also includes the supervisory board. The General Meeting of Shareholders makes it possible to exercise the right of management of JSC members. The meeting is authorized to resolve such issues as determining the general line of development of the company, changing the charter, creating branches and subsidiaries, approving the results of activities, electing the board, etc.

The Management Board (Board of Directors) carries out day-to-day management of the company's activities, resolves all issues that are not within the competence of the general meeting. The Board is responsible for the most important management issues: transactions, accounting, organization management, financing and lending, etc.

The Supervisory Board is the body that controls the activities of the board. A member of the Supervisory Board cannot be a member of the Management Board at the same time. The OA's articles of association may provide for certain types of transactions that require the approval of the supervisory board.

A limited liability company (LLC) is a form of organization whose members make a certain share contribution to the authorized capital and bear limited liability within the limits of their contributions. The shares are distributed between the founders without a public subscription and must be registered. The size of the shares is determined by the constituent documents. A member of an LLC is issued a written certificate, which is not a security and cannot be sold to another person without the permission of the company.

LLC has the following characteristic features that distinguish it from other forms and types of business entities:

1) organizations in the form of LLCs are mostly small and medium-sized, more mobile and flexible in comparison with JSCs;

2) share certificates are not securities and, accordingly, do not circulate on the market;

3) the structure of the LLC is the simplest, business management, transactions are carried out by one or more managers;

4) the number of participants may be limited by law;

5) LLC is not obliged to publish its articles of association, balance sheet data, etc.

6) LLC operates on the basis of the memorandum of association and charter.

An additional liability company (ALC) is a kind of economic companies. The peculiarity of the ALC is that if the company's property is insufficient to meet the needs of creditors, the ALC participants can be held liable for the company's debts with their personal property in a solidary manner. However, the amount of this liability is limited: it does not concern all property, as in a full partnership, but only part of it - the same multiple for all of the amount of contributions made (three, five, etc.).

A production cooperative (artel) is an association of citizens for joint production or economic activities. Participation of legal entities is possible in a production cooperative. The number of members must not be less than five. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on the production cooperative and the charter.

The property owned by the cooperative is divided into shares of its members in accordance with the charter. The cooperative is not entitled to issue shares. The profit of the cooperative is distributed among its members in accordance with labor participation. The supreme governing body is the general meeting of members of the cooperative.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it. The property of a unitary enterprise is indivisible and cannot be distributed among deposits.

The charter of a unitary enterprise contains information about the subject and objectives of the activity, the size of the authorized capital, the procedure and sources for its formation. Only state and municipal enterprises can be created in the form of unitary enterprises.

The property belongs to a unitary enterprise on the basis of economic management or operational management.

An organization based on the right of operational management (federal state-owned enterprise) is created by decision of the Government of the Russian Federation on the basis of property that is in federal ownership.

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According to the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial. Commercial legal entities have as the main goal of their activities the extraction of profit. Non-commercial legal entities do not have the main goal of making profit and do not distribute it among the participants.

The following are classified as commercial legal entities by civil law:

1) general partnerships;

2) limited partnerships (limited partnerships);

3) limited liability companies;

4) additional liability companies;

5) joint-stock companies;

6) production cooperatives;

7) state and municipal unitary enterprises.

A general partnership is created by the participants on the basis of a memorandum of association. General partners carry out entrepreneurial activities on behalf of the partnership and bear joint and several full liability for its debts with all their property. The procedure for managing a partnership is determined by agreement of the private owners (partners). Profits and losses of a general partnership shall be distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the memorandum of association or other agreement of the participants.

In a limited partnership, general partners are liable for the obligations of the partnership with their property and participate in the entrepreneurial activities of the partnership. Along with general partners in a limited partnership there is 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 the entrepreneurial activities of the partnership. You can be a general partner only in one general partnership or only in one limited partnership. The management of the activities of a limited partnership is carried out by general partners according to the rules of management in a general partnership.

A limited liability company (LLC) is the most common type of commercial organization. A limited liability company is a company established by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. Participants of a limited liability company distribute profit among themselves in proportion to the shares contributed to the authorized capital. Members of an LLC are not liable for the obligations of the Company. The property liability of an LLC is limited by the size of the authorized capital. The supreme body of a limited liability company is the general meeting of its members.

An Additional Liability Company (ALC) is a company established by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The liability of an ALC is higher than that of an LLC. For the obligations of the ALC, not only the company itself is liable in the amount of the authorized capital, but also the participants - with their property in the same multiple for all of the value of their contributions.

A joint-stock company (JSC) is a legal entity whose authorized capital is divided into a certain number of shares of equal value, certifying the obligations of the company's participants in relation to the company. A joint-stock company owns separate property, which is recorded on its independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, be a plaintiff and defendant in court. The supreme governing body of a joint-stock company is the general meeting of shareholders. The JSC participant has the number of votes at the meeting of shareholders in proportion to the number of shares held. Profit is also distributed among the shareholders in proportion to the number of shares. There are two types of joint-stock companies: open (JSC) and closed (CJSC). In an OJSC, shares can be freely sold to participants to each other or to other persons. In a CJSC, shares cannot be sold without the consent of other shareholders, and shares are distributed only among its founders or other predetermined circle of persons. Joint stock companies whose founders are, in the cases established by federal laws, the Russian Federation, a constituent entity of the Russian Federation or a municipality, can only be open. In a company with more than 50 shareholders, a board of directors (supervisory board) is created.

A production cooperative (artel) is a voluntary association of citizens on the basis of membership for the implementation of joint production or other economic activities based on the personal participation of its members and the association of property shares by its members. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives. The property owned by the production cooperative is divided into shares of its members in accordance with the charter of the cooperative. The cooperative is not entitled to issue shares. A member of the cooperative has one vote in decision-making by the supreme management body - the general meeting of members of the cooperative.

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. The property of a state or municipal unitary enterprise (SUE and MUP) is, respectively, in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management. The management body of a unitary enterprise is the head, who is appointed by the owner of the property 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 its property.

Non-profit organizations are called organizations that do not have as their main goal the extraction of profit and do not distribute it among the participants. They are subjects of commercial law because they can engage in trading activities to achieve their statutory objectives without the purpose of making a profit. Non-commercial legal entities include:

1) consumer cooperatives;

2) public and religious organizations (associations);

4) institutions;

5) associations of legal entities (associations and unions).

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining property shares by its members. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative.

Foundation - 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. The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders. The Foundation has the right to engage in entrepreneurial activities necessary to achieve the socially useful goals for which the Foundation was created, and corresponding to these goals. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

Institutions-organizations 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 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.

Associations and unions are associations of commercial and other organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations in the amount and in the manner prescribed by the founding documents of the association.

First, let's look at how these two organizations are similar. There are few such items:

• Both types of enterprises operate in a market environment, therefore, they can act as sellers, buyers, provide or consume services.
• Each of the enterprises must earn finances, manage them, as well as spend and invest.
• Both enterprises are obliged to cover current expenses with revenues, plan for the future and, at a minimum, stay at the level without loss.
• For both organizations, bookkeeping is mandatory.

From all this, we can conclude that the commercial and the enterprise operate on the same principle. However, there are a number of points on which they differ greatly. Now let's look at the differences and find out how a for-profit organization differs from a non-profit organization.

What is the difference

1. Direction of activity. The main differences between enterprises are in the direction of activity. So, a commercial organization is created in order to make a profit, and a non-profit organization is aimed at achieving goals of a different, non-material nature.
2. The original purpose of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of owners; a non-profit company performs the work indicated in the charter, which implies the provision of services and other activities without the founders deriving profit.
3. Work with profit. All proceeds in a commercial enterprise are distributed among its participants or directed to its further development. In a non-profit company, the concept of "profit" is generally absent. But there are, which are spent on specific cases and are not distributed among the participants.
4. Services and goods. Commercial enterprises produce goods and services of an individual orientation. The work of non-profit enterprises is aimed at social needs and the provision of public goods.
5. . For commercial organizations, this is the end consumer; for non-profit organizations, it is the clients and members of the firm.
6. Enterprise state. Commercial enterprises employ employees, interns and people on. In non-profit companies, labor activity is carried out not only by the people mentioned above, but also by volunteers, volunteers and the participants themselves.
7. Sources of finance. Commercial enterprises earn through their activities and equity participation in the capital of third-party enterprises. Organizations of a non-profit orientation receive funds from funds, the state, investors, business (this applies to external revenues), as well as from their members, leasing premises, interest on deposits, stock market operations, etc. (this applies to internal revenues) ).
8. Organizational and legal form. According to Art. 50 of the Civil Code of the Russian Federation, commercial enterprises can operate as LLC, JSC, PJSC, production cooperative, MUP, limited partnerships, SUE or general partnership. Non-profit enterprises exist in the form of charitable and other foundations, institutions, various religious associations, consumer cooperatives and other forms permitted by law.
9. Legal capacity restrictions. Commercial enterprises are distinguished by universal or general legal capacity, they have civil rights and perform duties that allow them to carry out any activity that does not contradict the law of the Russian Federation. Limited legal capacity is inherent in non-profit enterprises. They have only those rights and obligations that are prescribed in the founding documentation, directly corresponding to the achievement of the goals set.
10. The body registering the enterprise. Registration of commercial firms is carried out by the tax inspectorate, for non-profit enterprises there is the Ministry of Justice.

A commercial organization is created with the aim of making a profit, while a non-profit organization is aimed at achieving goals of a different, non-material nature.

We have mentioned the main differences between for-profit and non-profit businesses, but there are actually more. Much depends on the specifics. There is also a narrow specificity regarding bookkeeping. For NGOs, it is much more complicated, and for this reason, their founders almost never manage to do without a professional accountant.

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.

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.