Federal State Budgetary Educational Institution of Higher Professional Education

"Volgograd State Academy of Physical Culture"

DEPARTMENT OF SPORTS MANAGEMENT AND ECONOMY

MANAGEMENT AND ECONOMY IN THE SPHERE

PHYSICAL CULTURE AND SPORTS

(course "Economics of FKiS")

LECTURE #4

« MATERIAL AND TECHNICAL SUPPORT OF PHYSICAL CULTURE AND SPORT»

Perfilieva I.V.

Volgograd - 2013

Lecture plan

1. Material and technical base

2. Funds for sports facilities,themstructure and turnover

3. Sports equipment and gear

    Material and technical base

The material and technical base of any branch of the national economy is characterized by a combination of various material and technical means that ensure its functioning.

The material and technical base of physical culture and sports includes sports facilities, enterprises that manufacture sports goods, and tain addition, inventory and other sports property at the disposal of economic, trade union, sports and other organizations or in the ownership of individual citizens.

The most significant part of the material and technical base is sports facilities.

In accordance with the Federal Law "On Physical Culture and Sports in the Russian Federation" (2008) physical culture and recreation, sports and sports and technical facilities- these are facilities intended for citizens to engage in physical exercises, sports and sports entertainment events.

Physical culture and sports facilities are a network (system), which is understood as such a combination of them, which ensures the satisfaction of the needs of the population in physical exercises and sports. The modern network includes sports facilities for more than 160 sports and active leisure activities. In this regard, it is considered one of the most complex and diverse among public service systems.

According to the functional purpose, there are three basic groups of sports facilities:

- main (intended directly for physical exercises and sports);

- auxiliary (used for additional maintenance of those involved, storage of inventory, equipment);

- intended for spectators (tribunes, etc.).

Main physical culture and sports facilities are classified:

    in relation to the natural environment - indoor and outdoor (summer and winter);

    in terms of spatial organization - planar (open areas) and volumetric (indoor sports facilities);

    by the nature of use - universal and specialized (cycling track).

Auxiliary buildings are classified into two groups:

    facilities for serving students and spectators (lobby, cloakroom, changing rooms with showers and sanitary facilities, a medical unit, catering, consumer services, etc.);

    buildings for administrative purposes (office premises for administration and staff, garages, workshops for repairs).

Facilities for spectators are divided into permanent or stationary (tribunes) and transformable (collapsible).

The development of the system of sports facilities in settlements should be determined by the general plans for their development in accordance with the building codes and rules of the State Construction Committee.

The cost of the urban sports network reaches approximately 1.5% of the total cost of housing.

Integral part the material and technical base of physical culture and sports is the equipment of sports facilities (shells, devices, information devicesucontrols, non-expendable inventory, etc.).

Equipment for sports facilities cost is on average about 8% of their total value, which corresponds to a similar rate in other industries. Knowing the total cost of sports facilities (fixed funds) and the amount of investment in sports construction (republic, region, city), it is not difficult to calculate the total cost of equipment.

INTRODUCTION 3

CHAPTER 1. CONCEPT, CRITERIA AND TYPES OF BUSINESS 5

1.1. Entrepreneurship concept 5

1.2. Criteria for small and medium enterprises 8

1.3. Types of entrepreneurial activity 11

CHAPTER 2. MOTIVES, FUNCTIONS, PRINCIPLES AND GOALS OF ENTREPRENEURSHIP 18

2.1. Motives and functions of entrepreneurship 18

2.2. Entrepreneurial principles 21

2.3. Entrepreneurial policy, initiative and strategy 23

CONCLUSION 30

LIST OF USED SOURCES AND LITERATURE 32

APPENDIX 34

INTRODUCTION

Today, the Russian economy is becoming more and more market-based, and the main market advantages are beginning to operate in it, namely, the mechanism of market self-regulation.

The market system today exists in most developed countries, while it is the most efficient system for organizing the economy, requiring virtually no intervention from government agencies.

The main principle of a market economy declares the right of any economic entity, whether it be a person, a family, a group, an enterprise team, to choose the desired, expedient, profitable, preferred type of economic activity and carry out this activity in any form permitted by law. The law is designed to limit and prohibit those types of economic and economic activities that pose a real danger to the life and freedom of people, social stability, and are contrary to moral standards.

This freedom creates certain important prerequisites for the development of entrepreneurship as a special type of activity.

Entrepreneurship is a special kind of activity, a special field, in which not everyone can succeed. It requires not only solid economic knowledge, determination, business acumen, willingness to take risks, but also the ability to be creative and think out of the box. The huge potential inherent in entrepreneurship allows us to consider it as a factor of production along with material, financial and human resources.

The huge role of entrepreneurship in the economy lies in the fact that it becomes the basis for the development of a market economy, without which any full and effective development of the market is almost impossible. This determines the high degree of relevance of the topic of the course work.

The main purpose of the work is to consider the essence of entrepreneurship and its role in market relations.

The main tasks of the work necessary for the disclosure of the goal are:

    consider the concept of entrepreneurship;

    assess the criteria for small and medium-sized businesses;

    identify the motives and functions of entrepreneurship;

    characterize the types of entrepreneurship;

    explore the principles and goals of entrepreneurship.

The work consists of an introduction, two chapters, a conclusion, a list of references and an appendix.

When writing the work, the legislation of the Russian Federation, educational and scientific-journalistic literature were used.

CHAPTER 1. CONCEPT, CRITERIA AND TYPES OF ENTREPRENEURSHIP

1.1. The concept of entrepreneurship

The concept of "entrepreneurship" (English business) was first used by the English banker and economist Richard Cantillon (1680-1734) in the 18th century. According to Cantillon, entrepreneurship is an economic activity in the process of which product supply and demand are brought into line under conditions of constant risk 1. Under the entrepreneur, Cantillon understood a person who, by acquiring means of production on the market, turns them into capital. The result of the functioning of capital is a product that is sold on the market at a market price higher than the cost of production to the entrepreneur. Since the market price of a product is not known in advance, there is always a commercial risk associated with entrepreneurship. R. Cantillon considered the source of wealth to be land and labor, which determine the real value of economic goods.

English professor Alan Hosking states: “An individual entrepreneur is a person who runs a business at his own expense, personally manages the business and is personally responsible for providing the necessary funds, independently makes decisions. His remuneration is the profit received as a result of entrepreneurial activity and the feeling of satisfaction that he experiences from engaging in free enterprise. But along with this, he must assume the entire risk of losses in the event of bankruptcy of his enterprise.

Later, the well-known French economist Jean-Baptiste Say (1767-1832) subjected entrepreneurship to a deeper analysis, who saw in it a creative combination and coordination of two factors of production - labor and capital - under conditions of risk. In the book "Treatise of Political Economy" (1803) he formulated the definition of entrepreneurial activity as a combination, a combination of three classical factors of production - land, capital, labor. He also pointed out that "the talent of English entrepreneurs" was one of the success factors in the development of industry in England. Say's main thesis is to recognize the active role of entrepreneurs in creating a product. The income of an entrepreneur, according to Say, is a reward for his work, the ability to organize the production and marketing of products, to ensure the "spirit of order". An entrepreneur, he pointed out, is a person who undertakes at his own expense and risk and for his own benefit to produce some product. Say distinguished between the functions of an entrepreneur (businessman) and a manager (manager). Say considered the work of an entrepreneur to be creative, the work of a manager to be monotonous, routine 1 .

The famous American economist of Austrian origin, Joseph Schumpeter (1883-1950), in his book The Theory of Economic Development, which was first published in 1911, interprets the concept of "entrepreneur" as an innovator. The function of the entrepreneur, he argues, is to implement innovations that play a major role in the development of the capitalist economy, in ensuring economic growth.

We call entrepreneurs economic entities whose function is precisely the implementation of new combinations and who act as its active element.

The French economist André Marshall (1907-1968) was the first to add to the above three classical factors of production (land, capital, labor) a fourth factor - organization. Since then, the concept of entrepreneurship has been expanding.

Behind the words "entrepreneurship" is an enterprise - a complex organism, which is a production and economic system, the task of which is to produce products, works and services 2 . The activity of the enterprise as a subject of market relations takes place in conditions of fierce competition between producers. It is the competitive market environment that creates the most favorable conditions for the economic development of both an individual enterprise and society as a whole and is the driving force behind social and economic progress. The market environment forces the enterprise to work in profitability mode if it does not want to leave the business sphere. The profitability regime assumes that the purpose of the operation and the main result of the enterprise's activity in market conditions is profit. It is necessary to produce only those goods and services that satisfy essential needs.

Entrepreneurship is an initiative independent activity of citizens aimed at making a profit or personal income, carried out on their own behalf, under their property responsibility or on behalf and under the legal responsibility of a legal entity. An entrepreneur may carry out any types of business activities not prohibited by law, including commercial mediation, trade-purchasing, consulting and other activities, as well as operations with securities 1 .

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 in order to obtain profit based on a combination of personal benefit with the public good. Entrepreneurship is an activity itself, and not just the ability to engage in a specific activity.

So, entrepreneurship is a specific type of economic activity that requires the attraction of own funds and the assumption of certain responsibilities and economic risks. The success of this activity is based on a certain legal and organizational design. Dominant in the formation of a typological type of entrepreneurship are such features of an economic and legal nature as the method of forming the property of economic entities, the content of property rights exercised by them, the status of a subject of property rights, etc.

Working in a market economy requires entrepreneurs and managers to be highly competent in doing business.

1.2. Criteria for small and medium enterprises

As world and domestic practice shows, the main criterion indicator on the basis of which enterprises (organizations) of various organizational and legal forms are classified as small businesses is, first of all, the average number of employees employed at the enterprise (organization) during the reporting period. In a number of scientific works, small business is understood as an activity carried out by a relatively small group of persons, or an enterprise managed by one owner.

As a rule, the most common criterion indicators, on the basis of which economic entities are classified as small businesses, are the number of personnel (employed workers), the size of the authorized capital, the value of assets, the volume of turnover (profit, income). According to the World Bank, the total number of indicators according to which enterprises are classified as small businesses (businesses) exceeds 50 1 . However, the most commonly used criteria are the following: the average number of employees employed by the enterprise, the annual turnover received by the enterprise, as a rule, per year, and the value of assets.

The need to determine the criteria for classifying economic entities as small and medium-sized businesses is also faced by the state. Small and medium-sized enterprises are of great socio-economic importance, however, this sector, due to objectively less favorable economic conditions compared to large firms, is characterized by instability, which means that it needs state support.

The criteria for classifying enterprises as small and medium-sized enterprises (including the average number of employees) are established by the Federal Law of 24.07.2007. No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" 1 .

Small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity, peasant (farm) holdings that meet the following conditions:

1) for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities; persons should not exceed twenty-five percent (except for the assets of joint-stock investment funds and closed-end investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed twenty-five percent;

2) the average number of employees for the previous calendar year should not exceed the following limit values ​​for the average number of employees for each category of small and medium-sized businesses:

From one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;

Up to one hundred people inclusive for small businesses; micro-enterprises stand out among small enterprises - up to fifteen people 1 ;

3) proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​established by the Government of the Russian Federation for each category of small and medium business.

Decree of the Government of the Russian Federation dated July 22, 2008 No. 556 "On the limit values ​​​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses" these limit values ​​\u200b\u200bare defined as follows:

For micro-enterprises - 60 million rubles;

For small businesses - 400 million rubles 2 .

Limit values ​​for proceeds from the sale of goods (works, services) and the book value of assets are established by the Government of the Russian Federation once every five years, taking into account the data of complete statistical observations of the activities of small and medium-sized businesses. The specified complete statistical study is currently being carried out by the Federal State Statistics Service.

For example, in the European Union, the criterion for belonging to a small business is the number of 250 people and a turnover of 40 million euros. In Russia, for a small business - 100 people, and there are no restrictions on turnover at all. So in terms of numbers, Russia is most likely closer to the European version. But, on the other hand, their turnover criterion for Russian small businesses is clearly large 1 .

Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or book value of assets (residual value of fixed assets and intangible assets) for the period that has passed from the date of their state registration do not exceed the limit values.

The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the indicated micro-enterprise , small enterprise or medium enterprise.

The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

1.3. Types of entrepreneurial activity

The whole variety of entrepreneurial activity can be classified according to various criteria: type or purpose, forms of ownership, number of owners, organizational-legal and organizational-economic forms, the degree of use of hired labor, etc. 2

By type or purpose, entrepreneurial activity is divided into production, commercial, financial, consulting, etc. All these types can function separately or together. For a small business, all these types of business activities are characteristic.

According to the forms of ownership, enterprises can be private, state, municipal, and also be owned by public associations (organizations). At the same time, the state cannot establish restrictions or advantages in any form, depending on the form of ownership.

According to the number of owners, entrepreneurial activity can be individual and collective. In a sole proprietorship, the property belongs to one individual. Collective entrepreneurship corresponds to property owned simultaneously by several entities with the determination of the shares of each of them (shared ownership) or without determining the shares (joint ownership). Possession, use and disposal of property in collective ownership shall be carried out by agreement of all owners.

Among the organizational and legal forms of entrepreneurship, partnerships, societies, cooperatives are distinguished; the main organizational and economic forms include: concerns, associations, consortiums, syndicates, cartels, financial and industrial groups (FIGs) holdings.

Industrial entrepreneurship can be called the leading type of entrepreneurship. Here the production of products, goods, works is carried out, services are provided, certain spiritual values ​​are created. Under the conditions of transition to a market economy, this area of ​​activity was subjected to the greatest negative impact, as a result of which economic ties fell apart, material and technical support was disrupted, sales of products fell, and the financial situation of enterprises deteriorated sharply. As a result, the development of industrial entrepreneurship in the coming years should be given the most attention. one

The composition of industrial entrepreneurship is shown in (Fig. 1.1, Appendix 1).

As shown in fig. 1.1, industrial entrepreneurship includes innovative, scientific and technical activities, direct production of goods and services, their industrial consumption, as well as information activities in these areas. Any entrepreneur who intends to engage in production activities must first of all determine what specific goods he will produce, what types of services he will provide. Then the entrepreneur proceeds to marketing activities. To identify the need for a product, he enters into contacts with potential consumers, buyers of goods, with wholesale or wholesale and retail trade organizations. The formal completion of negotiations can be a contract concluded between the entrepreneur and future buyers of the goods. Such a contract allows minimizing entrepreneurial risk. Otherwise, the entrepreneur begins production activities for the production of goods, having only a verbal agreement. In the conditions of the prevailing market relations in the West, a verbal agreement, as a rule, serves as a reliable guarantee, and subsequently, if necessary, can be formalized in the form of a contract or transaction. The situation in our country is much more difficult. In the conditions of only emerging market relations, the reliability of a verbal agreement is very low, and the risk is significantly high.

commercial entrepreneurship

Commodity exchanges. The field of activity of commercial entrepreneurship is commodity exchanges and trade organizations. A commodity exchange is a kind of wholesale commodity market without a preliminary inspection by the buyer of samples and pre-established minimum lots of goods. On the commodity exchange, commercial intermediaries and their employees voluntarily unite to conduct trading operations according to jointly developed and observed rules. The purpose of such an exchange is to create a mechanism for managing free competition and with its help, taking into account changes in supply and demand, to identify real market prices.

A commodity exchange is the most developed form of a regularly functioning wholesale market for mass substitutes for goods (grain, coal, metal, oil, timber, etc.) sold according to standards. Similar exchanges have been operating in all economically developed countries for many years. Classical examples are such specialized commodity exchanges as London (non-ferrous metals), Liverpool (cotton), Singapore (rubber), etc.

In addition to conducting normal trading with the actual suppliers of goods on commodity exchanges, it is widespread to conclude agreements in so-called futures transactions. Such transactions involve the payment of a sum of money for the goods at the price specified in the contract, after a certain period of time after the conclusion of the transaction.

Commodity exchanges perform the following main functions:

Provision of intermediary services for the conclusion of commercial transactions;

Streamlining commodity trade, regulation of trade operations and resolution of trade disputes;

Collection and publication of information about prices, the state of production and other factors that affect prices.

Currently, about 150 commodity exchanges operate in Russia. In addition to Moscow and St. Petersburg, such exchanges operate in many large cities of the country 1 .

Operations for the purchase and sale of goods and services. The main content of commercial entrepreneurship is operations and transactions for the purchase and sale, in other words, for the resale of goods and services. The general scheme of commercial entrepreneurship is to a certain extent similar to the scheme of production and entrepreneurial activity. However, unlike it, here, instead of material resources, a finished product is purchased, which is then sold to the consumer. Thus, instead of the production of products, there is a receipt of the finished product.

The model-program of marketing work in a trading company can be presented in (Fig. 1.2, Appendix 2).

All the most important activities of a commercial transaction are linked to each other in terms of time and, where possible, a parallel-sequential methodology for conducting operations is provided. Finally, a business plan and an enlarged coordinating action plan are developed. For large and long-term transactions, it is recommended to develop a schedule for the implementation of work, indicating the timing and performers.

Intermediary business . In a developed market economy, an important activity is intermediary entrepreneurial activity. In the process of its organization, the subjects of economic activity themselves do not produce and sell goods directly, but act as intermediaries between producers and consumers. An intermediary is a person (legal or natural) representing the interests of a producer or consumer, but not being one himself. Intermediaries can conduct business independently or act on the market on behalf (on behalf of) producers or consumers. Wholesale supply and marketing organizations, brokers, dealers, distributors, stock exchanges, to some extent commercial banks and other credit organizations act as intermediary business organizations on the market. Intermediary entrepreneurial activity is largely very risky, so the intermediary entrepreneur sets the price level in the contract, taking into account the degree of risk in the implementation of intermediary operations.

Financial entrepreneurship. This is a specialized area of ​​entrepreneurial activity, a characteristic feature of which is that the subject of sale and purchase are chain papers (stocks, bonds, etc.), currency values ​​and national money (Russian ruble). To organize financial and credit entrepreneurship, a specialized system of organizations is formed: commercial banks, financial and credit companies (firms), stock, currency exchanges and other specialized organizations. Entrepreneurial activity of banks and other financial and credit organizations is regulated by both general legislative acts and special laws and regulations of the Central Bank of Russia and the Ministry of Finance of the Russian Federation. In accordance with legislative acts, entrepreneurial activity in the securities market must be carried out by professional participants. The state, represented by the RF Ministry of Finance, also acts as an entrepreneur in the securities market. In this capacity, the subjects of the Russian Federation and municipalities act, issuing the corresponding securities into circulation. Participants in the securities market are commercial organizations that issue securities.

The Federal Law “On the Protection of Competition in the Financial Services Market” (1999) formulates such concepts as a financial service, a financial services market, and a financial organization. A financial service is an activity related to the attraction and use of funds of legal entities and individuals, including banking operations and transactions, the provision of insurance services and services in the securities market, the conclusion of financial lease agreements (leasing) and trust agreements. management of funds or securities, as well as other services of a financial nature. one

According to the Law, a financial organization is a legal entity that, on the basis of an appropriate license, carries out banking operations and transactions or provides services in the securities market, insurance services and other financial services, as well as a non-state pension fund, its management company , the management company of a mutual investment fund, a leasing company, a credit consumer union and another organization carrying out operations and transactions in the financial services market. The provisions of this Federal Law in relation to a financial organization shall apply to individual entrepreneurs operating on the basis of an appropriate license in the financial services market.

The financial services market is the area of ​​activity of financial organizations in the territory of the Russian Federation or its part, determined based on the place where financial services are provided to consumers.

Entrepreneurial activity in the financial services market is carried out for each type of financial services market independently, separately, in accordance with the general principles of doing business, in particular, in accordance with the provisions of the Civil Code of the Russian Federation, as well as taking into account the requirements, principles, defined nyh in federal laws regulating the activities of entrepreneurs in each type of financial services market

Entrepreneurial activity in the financial services market represents the totality of this activity (taking into account the specifics and features) in the following markets: in the securities market; in the insurance services market; in the market of banking services; in the market of other financial services.

CHAPTER 2. MOTIVES, FUNCTIONS, PRINCIPLES AND GOALS OF ENTREPRENEURSHIP

2.1. Motives and functions of entrepreneurship

Entrepreneurial profit is a special type of income, a 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 1 .

The pursuit of profit forces entrepreneurs to risk their capital, hire workers and purchase everything necessary for the production of goods and services. Profit is also an incentive to improve the quality of products or services, reduce their cost and sell more than competitors.

Making a profit, however, is not the only reason people go into business. The incentive to start one's own business can also be the desire for personal independence and the ability to perform any work at a convenient time for oneself, the desire to reveal one's abilities or continue family traditions.

Incidentally, people from business families are more likely than others to open their own business, regardless of whether the parent business was successful. Apparently, relatives who are in business and enjoy the fruits of their labor provide an example of a possible career choice.

Regardless of the motives and field of activity, the entrepreneur realizes his abilities through the performance of the following functions: general economic, creative search (innovative), resource, social, organizational. Some scholars believe that entrepreneurship also has a political function, which, as a rule, is carried out by associations (unions) of entrepreneurs.

The determining factor in a developed economy is the general economic function, which is objectively determined by the role of business organizations and individual entrepreneurs as market participants. Entrepreneurial activity is aimed at the production of goods (performing work, rendering services) and bringing them to specific consumers: households, other entrepreneurs, the state, which, first of all, predetermines the general economic function. Moreover, entrepreneurial activity is carried out by its subjects under the influence of the entire system of economic laws of a market economy (supply and demand, competition, cost, etc.), which is the objective basis for the manifestation of a general economic function. The progressive development of entrepreneurship is one of the determining conditions for economic growth, an increase in gross domestic product and national income, and this factor also acts as a manifestation of a general economic function in the system of economic relations.

The most important function of entrepreneurship is resource. Entrepreneurship development involves the efficient use of both reproducible and limited resources, and resources should be understood as all material and non-material conditions and factors of production. Of course, first of all, labor resources (in the broad sense of the word), land and natural resources, all means of production and scientific achievements, as well as entrepreneurial talent 1 . An entrepreneur can achieve the highest success if he is able to generate scientific and technical ideas, innovations in the field of activity in which he creates his own business, will use a highly skilled workforce, and efficiently consume all types of resources. But the pursuit of the maximum income (profit) of entrepreneurs often leads to the predatory use of resources. Such entrepreneurs by their activities harm the environment and the population. In this regard, the regulatory role of the state, which establishes the forms of responsibility of entrepreneurs for the misuse of the resource function, which is contradictory and has a dual nature, is of great importance. The entrepreneur, as the owner of resources, is interested in their rational use and at the same time can treat public resources ruthlessly. This is evidenced by the history of the development of entrepreneurship and the history of scientific and technological revolutions, the consequences of which for a person are contradictory.

Entrepreneurship as a new type of anti-bureaucratic economic management is characterized by a creative-search, innovative function, associated not only with the use of new ideas in the process of entrepreneurial activity, but also with the development of new means and factors to achieve the goals. The creative function of entrepreneurship is closely related to all other functions and is determined by the level of economic freedom of business entities, the conditions for making managerial decisions.

In the process of the formation of a market economy, entrepreneurship acquires a social function, manifested in the ability of each capable individual to be the owner of the business, to show their individual talents and capabilities with the greatest impact. This function is increasingly manifested in the formation of a new layer of people - entrepreneurial people who gravitate towards independent economic activity, able to create their own business, overcome the resistance of the environment and achieve their goals. At the same time, the number of employees is increasing, which, in turn, is economically and socially dependent on how sustainable the activities of entrepreneurial firms are.

The more efficiently business organizations function, the more significant are the receipts of their funds to the budgets of various levels and to state non-budgetary social funds. At the same time, the development of entrepreneurship provides an increase in the number of jobs, a reduction in unemployment, and an increase in the social status of employees.

The most important function of entrepreneurship is organizational, which is manifested in the adoption by entrepreneurs of an independent decision on organizing their own business, its diversification, 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. The organizational function is especially clearly manifested in the rapid development of small and medium-sized businesses, as well as in "collective (network) entrepreneurship", in the creation of people's enterprises 1 .

Consequently, the essence of entrepreneurship is most comprehensively manifested in the combination of all its inherent functions, which are objectively characteristic of civilized entrepreneurship, but largely depend on the business entities themselves, on the system of state support and regulation of entrepreneurship.

2.2. Entrepreneurial principles

In the presence of the above conditions entrepreneurship are organized according to certain principles of activity, i.e. generally accepted and common rules of economic activity. The main principles are 2:

1) free choice of activities;

2) involvement on a voluntary basis in the implementation entrepreneurial activity property and funds of legal entities and citizens;

3) independent formation of a program of activities and selection of suppliers and consumers of manufactured products, setting prices in accordance with the law;

4) free employment of workers;

5) attraction and use of material and technical, financial, labor, natural and other types of resources, which is not prohibited or limited by law;

6) free disposal profit, which remains after making payments established by law;

7) independent implementation by an entrepreneur - a legal entity of foreign economic activity, the use by any entrepreneur of the share of foreign exchange earnings due to him at his discretion.
In addition to these principles, which to a large extent reflect the legal foundations of entrepreneurship, each company in a socially oriented market economy should act on the principles of economic (or commercial) calculation.

The main business principles of entrepreneurship are 1:

a) self-sufficiency;

b) self-financing;

c) self-sufficiency;

The most important features of economic calculation are:

1) receiving arrived on the basis of creating the goods and services necessary for society and increasing the efficiency of production;

2) economic responsibility for the results of inept management, inefficient use of resources (labor, material, financial).

Bankruptcy can be the result of such management. That is why Western scientists call their economy a profit and loss system. The economic responsibility of cost accounting is evidenced by the fact that in the United States, with approximately 600 thousand new, mostly small firms that arise annually, almost 400 thousand go bankrupt. In the UK, every fourth bankrupts during the first year firm, in Japan - the seventh from 10 for 5 years 1 .

Enterprises bear economic responsibility to other enterprises for the fulfillment of their contractual obligations, for the fulfillment of government orders, to the consumer, to banks, etc. As a rule, contractual obligations are fulfilled not only to a specific date, but also to a certain hour. Therefore, in the developed countries of the world, there is no need to build large warehouses, store significant stocks of products in warehouses. The rule for a business person is keeping and verbal promises. Violation of this rule will inevitably lead to the refusal of businessmen to have business relations with such partners.

2.3. Entrepreneurial policy, initiative and strategy

The success of an enterprise is determined by the knowledge of the needs of the market and the fruitfulness of the entrepreneurial economic initiative of the leaders of the enterprise and its personnel.

An economic initiative is an independent action of the enterprise personnel aimed at obtaining a given result. The initiative, in turn, is a function of the target setting, determined by the enterprise itself or imposed on it from the outside, including the order of a higher economic body or the requirements of shareholders. To achieve the set goal, the personnel of the enterprise carries out a comprehensive analysis of the internal potential of the enterprise and the state of the external environment in which it operates, and above all, the analysis of:

    physical and moral depreciation and structure of production capacities of the enterprise;

    personnel and their qualifications;

    finances of the enterprise and the possibility of attracting borrowed capital;

    conjuncture of the market segments of interest to the enterprise.

Based on the data obtained, the most expedient direction of activity and the development strategy of the enterprise are determined. Firm priorities, short-term tasks and long-term goals of the enterprise as a whole and its divisions are established. The tactics of behavior of specialists and managers is built, aimed at achieving the strategic goal of the enterprise and the formation of its priorities.

A goal is a specific end state or desired result that an enterprise (a group of people or an individual) seeks to obtain. Priorities are the main values ​​adopted by the enterprise in its activities for the period of movement towards the goal, expressed in the form of an idea (for example, the creation and production of a new product) or tactics of behavior in order to conquer sales markets. Most often, priorities are expressed in specific indicators: the qualitative characteristics of the product, financial resources and their distribution. For example, the main priorities might be 1:

    maximum return on invested capital;

    minimum costs for the production of specific products;

    elimination of dependence on some external factors (deliveries of raw materials, materials, services, etc.);

    high product quality as a guarantee of expansion (or retention) of sales markets.

The choice of priority is largely due to the goal set, as well as the state of the internal and external environment of the enterprise. The selected priorities necessarily acquire a specific form of cost or technical indicators of the work of the enterprise and its divisions or instructions for personnel in the form of instructions, orders. After that, control over the observance of these indicators and orders is established.

Policies are the forms and methods of tracking and maintaining priorities in order to achieve the main goals of the enterprise. Based on the established goals, priorities and developed policy of the enterprise, the main directions of activity of its structural divisions and officials responsible for obtaining the intended results, and their specific tasks are determined (Fig. 2.1).

Rice. 2.1. Scheme "goals - results" 1 .

Let's take a simple example. If, say, city N is chosen as the goal by the traveler, then the desired result of the trip is arrival in the city. In this case, road signs and signs will serve as priorities for him. In this case, specific tasks will include a technical inspection of the vehicle before departure, refueling on the way, and registration of the necessary documents on the way.

The dominant goal of manufacturing enterprises is to receive and increase income, since only with the availability of financial and material resources derived from income, the enterprise is able to function normally and solve the problems of maintaining production, increasing output, and systematically updating it. and improve quality, reduce costs. The solution of social issues, such as increasing the level of remuneration of staff and creating favorable working conditions at the enterprise, are also associated with additional costs that can only be carried out if you have additional income that exceeds current costs.

Of course, the choice and specification of the goals of the enterprise are largely determined by the interests and needs of its owner (including the state), the size of its capital, as well as the action of various internal and external factors. The interests of private individuals and public authorities can be not only different, but even incompatible due to the incompatibility of responsibility for the results of activities and, as a rule, the enormous difference in the amount of resources they have at their disposal. While the state can produce certain types of unprofitable products to ensure the uninterrupted supply of the country's internal needs or maintain an enterprise that does not generate income in order to save jobs for the population, a private person, having taken such actions, will go bankrupt. The state, unlike a private owner, can cover losses through taxes from other efficiently operating enterprises. However, the behavioral motives of the largest associations may partially or completely coincide with the interests of the state in their close interaction.

In general, the choice of goals of enterprises is influenced mainly by the following factors: 1

    availability and volume of demand for products;

    availability of own material and financial resources;

    the level of profitability, which is defined as the ratio of the price of manufactured products to its cost;

    the capital intensity of products, which is determined on the basis of two parameters (the minimum amount of initial capital required to organize the production of this type of product; the ratio of the average annual cost of means of production to the cost of products produced during the year);

    availability of suppliers of raw materials, materials, components and equipment necessary for the manufacture of products;

    availability of engineering solutions for the production of new or modified products;

    availability of qualified personnel.

In private entrepreneurship, the choice of the main priorities and goals is significantly influenced by the profession of the entrepreneur, his inclinations and family traditions. In all cases, each entrepreneur takes into account:

    presence of competitors and their intentions;

    the degree of international relations in the field of trade in products of interest to him;

    availability of land for construction and possible expansion of the enterprise;

    type and capacity of transport communications;

    availability of communal and other infrastructure for servicing the operating enterprise.

Accounting and analysis of the main factors of the enterprise's activity are necessary to avoid future losses of funds and time that can lead to bankruptcy.

To form and define specific tasks for performers within the enterprise (workshops, departments, laboratories) and the organization, to fulfill a given target setting, a system (tree) of goals is built, arising from the conditions of the internal and external environment of the enterprise. The main goal in this case is achieved as a result of the phased implementation of intermediate goals and the solution of specific intermediate tasks, taking into account the real internal and external situation of the enterprise, including the requirements of local and central authorities.

The hierarchical system of the tree of goals provides for a sequence of priorities (for the goals of the lower level, the goals of the higher level are the priority). At the same time, a model for the phased achievement of goals and a complete set of resources necessary to obtain the intended results at each stage are being developed. In practice, this is carried out in the following way: the intended goal is considered as the final link in the chain (goal - sub-goal - tasks - actions), which allows you to link this goal with the necessary or desired actions of the staff (Fig. 2.2).

From the first link - the setting goal to the intermediate links of the connected system (subgoals, tasks, actions), branching out, tasks and orders are received by the performers. In the opposite direction, specific work is carried out to fulfill tasks, leading to the achievement of the main goal of the entrepreneur. The priorities and goals of the enterprise should take into account the interests of not only top management, but also employees. Moreover, these priorities should be perceived by the staff as their personal priorities.

Rice. 2.2. Goal achievement system (goal tree) 1 .

Japanese managers, based on their own and foreign experience in economic management, argue, in particular, that the formulation of a goal that is understandable to everyone “down to the average worker” is one of the main elements of success. The head of the Japanese company Sony, Akio Morita, is sure that only people, and not a theory, program or government policy, can make an enterprise profitable and that "top management of the company must have the ability to manage people, leading them to the intended goal" 2.

The staff of the enterprise should be interested in increasing the company's profits. True, there is an opinion that profit as the difference between the income and expenses of an enterprise "does not act as a goal of production" 3 , but one cannot agree with this. The profit reflects the increase in material and spiritual wealth that the enterprise and society as a whole have. Additional resources are necessary for the economic well-being of the enterprise and the socio-economic development of the country. But in some cases, profit may not be the only goal of entrepreneurship. Owners of enterprises - state bodies and private individuals - can also pursue other strategic and tactical goals: retaining old or conquering new markets for products, changing the profile of activities, supporting state and local programs in the field of cultural and social improvement of certain areas and cities of the country, assistance to poor citizens, etc.

Setting goals and priorities is just a guideline for choosing the scope of future activities or determining a specific type of future product. Of course, it would be naive to think that the entrepreneur always sets himself socially useful goals. In most cases, the very conditions of production, the social environment, legislation and the new “rules of the game” in the market prompt him to do this.

CONCLUSION

The term "entrepreneurship" has changed over time, the essence of the concept has expanded, as well as the functions attached to it. Currently, it is interpreted as follows: “Entrepreneurship (fr. enterprtase) is an initiative independent activity of citizens aimed at making a profit or personal income, carried out on their own behalf, under their property responsibility or on behalf and under the legal responsibility of a legal entity.”

The main features of entrepreneurship are:

    autonomy and independence of economic entities;

    commercial freedom;

    personal responsibility for violations of contractual, credit, settlement and tax obligations, the sale of goods and their quality, which may be harmful to public health;

    saving and rational use of resources;

    innovation and constant creative search;

    economic risk.

The main business principles of entrepreneurship are:

a) self-sufficiency;

b) self-financing;

c) self-sufficiency;

d) material interest;

g) economic responsibility;

e) economic independence within the limits of the current legislation in combination with the control of state bodies over its observance.

Of course, the main incentive for entrepreneurship was and is 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 own discretion.

Entrepreneurial profit is a special type of income, a reward for entrepreneurial activity, a 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.

For the development of entrepreneurship, it is essential to understand that not every new business is an entrepreneurship. Entrepreneurship, first of all, is associated with the effective use of all factors of production for the purpose of economic growth and meeting the needs of individual citizens and society as a whole. The main function of entrepreneurship should be to produce, "bring" goods (services, works) to specific consumers and receive material and moral rewards for this.

LIST OF USED SOURCES AND LITERATURE

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    On the development of small and medium-sized businesses in the Russian Federation: Feder. Law of July 24, 2007 No. 209-FZ, as amended. feder. Law of December 27, 2009 No. 365-FZ // Rossiyskaya gazeta.- 2007.- No. 164; 2009.- No. 252.

    On the marginal values ​​of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses: Decree of the Government of the Russian Federation of July 22, 2008 No. 556 // Rossiyskaya Gazeta. - 2008. - N 160.

    Busygin A.V. Entrepreneurship / A.V. Busygin.– Moscow: INFRA-M, 2008.- 364 p.

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    Gruzinov V.P. Enterprise Economics and Entrepreneurship / V.P. Georgians.- Moscow: Sofit, 2008.- 496p.

    History of entrepreneurship in Russia. Book one. From the Middle Ages to the middle of the XIX century. - Moscow: Russian Political Encyclopedia, 2008.- 480s.

    Kievsky V. Economics of small business / V. Kievsky // Banking in Moscow, 2010.- №7(127).- P. 24-27.

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    Morita A. Made in Japan / trans. from Japanese. A.M. Partnov.- Moscow: Progress, 2008.- 324p.

    Nureev R.M. Macroeconomics course: a textbook for universities / R.M. Nureev. - Moscow: INFRA-M, 2010.- 572p.

    Entrepreneurship: textbook / ed. M.G. Lapusty.- Moscow: INFRA-M, 2011.- 224p.

    Modern Economics / ed. O.Yu. Mamedova. - Rostov-on-Don: Phoenix, 2010. - 634 p.

    Economics: textbook / ed. A.I. Arkhipova, A.N. Nesterenko, A.K. Bolshakova. - Moscow: PROSPECT, 2009. - 792p.

    Economic theory: textbook / ed. V.D. Kamaeva.- Moscow: VLADOS, 2010.- 526p.

    Economic theory: textbook / ed. IN AND. Vidyanina, G.P. Zhuravleva. - Moscow: INFRA-M, 2010.- 622p.

    Creation of the company's image

    store appearance

    Rice. 1.2. Model program of marketing work in a trading company 1 .

    1 Entrepreneurship: a textbook for universities / ed. V.Ya. Gorfinkel. - Moscow, 2011. - P. 29.

    1 Entrepreneurship: a textbook for universities / ed. V.Ya. Gorfinkel. - Moscow, 2011. - P. 30.

    2 Modern Economics / ed. O.Yu. Mamedova. - Rostov-on-Don, 2010.- P. 41.

    1 Kievsky V. Economics of small business // Banking in Moscow, 2010.- No. 7(127).- P. 24.

    1 On the development of small and medium-sized businesses in the Russian Federation: Feder. Law of July 24, 2007 No. 209-FZ, as amended. feder. Law of December 27, 2009 No. 365-FZ // Rossiyskaya gazeta.- 2007.- No. 164; 2009.- No. 252.

    1 Art. 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ as amended. federal law of 02.08.2009 N 217-FZ // Rossiyskaya Gazeta.- 2007.- No. 164; 2009.- No. 142.

    3 Economic Dictionary / ed. A.M. Polishchuk.- Moscow, 2008.- S. 364. ... declared commitment to economic principles"civilized countries". ... society. In modern conditions entrepreneurship is the most important structural...

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The market economic system (capitalism) has replaced the traditional one.

The market economic system is based on:

  1. the right to private property;
  2. private economic initiative;
  3. market organization of the distribution of society's limited resources.

Right of private property there is a recognized and legally protected right of an individual to own, use and dispose of a certain type and amount of limited resources (for example, a piece of land, a coal deposit or a factory), and hence to receive income from this. It was the ability to own such a type of production resources as capital, and to receive income on this basis, that determined the second, often used name of this economic system - capitalism.

Private property- the right of individual citizens and their associations recognized by society to own, use and dispose of a certain volume (part) of any type of economic resources.

At first, the right to private property was protected only by force of arms, and only kings and feudal lords were the owners. But then, having passed a long way of wars and revolutions, humanity created a civilization in which every citizen could become a private owner if his income allowed him to acquire property.

The right of private property enables the owners of economic resources to independently make decisions about how to use them (as long as this does not harm the interests of society). However, this almost unlimited freedom to dispose of economic resources has a downside: the owners of private property bear full economic responsibility for their chosen options for its use. In other words, if they make a good decision, they get all the benefits, but if they make a wrong decision, they risk losing part or even all of their property.

Private economic initiative there is the right of each owner of production resources to independently decide how and to what extent to use them to generate income. At the same time, the well-being of each is determined by how successfully he can sell on the market the resource he owns: his labor force, skills, products of his own hands, his own land, the products of his factory, or the ability to organize commercial operations. The one who offers the buyers the best product and on more favorable terms, is the winner in the struggle for the money of the buyers and opens the way to an increase in wealth.

And finally, actually markets- a certain way organized activity for the exchange of goods.
The markets are:

  1. determine the degree of success of a particular economic initiative;
  2. form the amount of income that the property brings to its owners;
  3. dictate the proportions of the distribution of limited resources between alternative areas of their use.

The market economic system has a number of advantages, which consist in the fact that it forces each seller to think about the interests of buyers in order to achieve benefits for himself. If he does not do this, then his goods may turn out to be unnecessary or too expensive, and instead of benefiting, he will receive only losses. But the buyer also has to reckon with the interests of the seller - he can get the goods only by paying the price prevailing on the market for it.

Market economic system ( capitalism) - a way of organizing economic life, in which capital and land are owned by individuals, and limited resources are distributed through markets.

Markets based on competition have become the most successful way known to mankind for the distribution of limited productive resources and the benefits created with their help.

Competition today plays a huge role in the organization of economic activity, leaving a significant imprint on the structure of the economy. People trying to get the same job with a high level of pay compete with each other, putting forward experience or qualifications as their competitive advantages. Firms that produce similar products compete for buyers' money, putting forward the advantages of their products as arguments. Buyers who want to buy a fashionable novelty, which is still on the market in limited quantities, compete for the right to own it, offering sellers a higher fee, etc.

Competition- economic rivalry for the right to obtain a larger share of a certain type of limited resources.

The virtue of competition is that it makes the distribution of scarce resources dependent on the weight of the economic arguments of the competitors. For example, a firm can win in the competition for limited buyers' funds only by producing either better products or products that have the same properties as competitors, but at a lower cost, which will allow them to be sold cheaper. In the competition of buyers for a scarce commodity, those whose own activities are especially valued by the market and are better paid win: this is why they can offer the highest price for the goods. It is thanks to competition with foreign manufacturing firms that Russian firms in the 90s of the XX century. were forced to learn how to make not just delicious, but also beautifully packaged food, master new beer brands, new car models and new furniture options. Winning from this, of course, primarily buyers.

Of course, the market economic system also has its drawbacks (they will be discussed in more detail later). In particular, it generates huge disparities in levels of income and wealth, with some living in luxury and others living in poverty. We can observe this today in Russia as well.

Such disparities in income have long encouraged people to interpret capitalism as an "unfair" economic system and to dream of a better way of life. These dreams led to the emergence in the XIX century. social movement, named Marxism in honor of its main ideologist - the German journalist and economist Karl Marx. He and his followers argued that the market system had exhausted the possibilities of its development and became a brake on the further growth of the welfare of mankind. Therefore, it was proposed to replace it with a new economic system - command, or socialism (from the Latin societas - "society").

Entrepreneurial policy, initiative,

The success of the company is determined by the knowledge of the needs of the market and the fruitfulness of the entrepreneurial economic initiative of the managers and their staff.

Economic initiative- these are independent actions of the company's personnel aimed at obtaining a given result. The initiative, in turn, is a function of the target setting, determined by the company itself or imposed on it from the outside, including by order of a higher economic body or the requirements of shareholders. To achieve this goal, the staff carries out a comprehensive analysis of the internal potential of the company and the state of the external environment in which it operates, and, First of all, the analysis

- physical and moral depreciation and the structure of the production capacity of the company;

- personnel and their qualifications;

- the company's finances and opportunities to attract borrowed capital;

- conjuncture of the market segments of interest to the company.

Based on the data obtained, the most appropriate direction of activity and the development strategy of the company are determined. Company priorities, short-term tasks and long-term goals of the company as a whole and its divisions are established. The tactics of behavior of specialists and managers is built, aimed at achieving the strategic goal of the company and the formation of its priorities.

Target is a specific end state or desired result that a firm (a group of people or an individual) seeks to achieve.

Priorities- these are the main values ​​adopted by the company in its activities for the period of movement towards the goal, expressed in the form of an idea (for example, the creation and production of a new product) or tactics of behavior in order to conquer sales markets. Most often, priorities are expressed in specific indicators: the qualitative characteristics of the product, financial resources and their distribution. For example, top priorities might be:

– maximum return on invested capital;

– minimum costs for the production of specific products;

– elimination of dependence on some external factors (deliveries of raw materials, materials, services, etc.);

– high quality of products as a guarantor of expansion (or retention) of sales markets.

Politics are the forms and methods of tracking and maintaining priorities in order to achieve the main goals of the firm. On the basis of the established goals, priorities and developed policy of the enterprise, the main directions of activity of its structural divisions and officials responsible for obtaining the intended results, and their specific tasks are determined.

In general, the choice of company objectives is influenced mainly by the following factors:


- the presence and volume of demand for products;

– availability of own material and financial resources;

- the level of profitability;

- the capital intensity of products, which is determined on the basis of two parameters (the minimum amount of initial capital required to organize the production of this type of product and the ratio of the average annual cost of means of production to the cost of products produced during the year);

- the availability of suppliers of raw materials, materials, components and equipment necessary for the manufacture of products;

– availability of engineering solutions for the production of new or modified products;

- Availability of qualified personnel.

In all cases, each entrepreneur takes into account:

- the presence of competitors and their intentions;

- the degree of international relations in the field of trade in products of interest to him;

– availability of land for construction and possible expansion of the enterprise;

– type and capacity of transport communications;

– Availability of utility and other infrastructure to service the existing enterprise.

Accounting and analysis of the main factors of the enterprise's activity are necessary in order to avoid future losses of funds and time that can lead to bankruptcy.