Commercial and non-commercial goods. Commercial organizations: types and their characteristics

Let's first look at how these two organizations are similar. There are few such points:

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

From all this, we can conclude that a commercial and an enterprise work on the same principle. However, there are a number of points on which they differ greatly. Now let's look at the discrepancies and find out how a commercial 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 their activities. So, a commercial organization is created with the aim of making a profit, and a non-commercial organization is aimed at achieving goals of a different, intangible nature.
2. The original goal of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of the owners; a non-commercial company performs the work specified in the charter, which implies the provision of services and other activities without generating profits by the founders.
3. Profitable work. All profits in a commercial enterprise are distributed among its participants or sent to its further development. In a non-profit company, there is no concept of “profit” at all. But there are those that are spent on specific cases and are not distributed among the participants.
4. Services and goods. Commercial enterprises manufacture goods and services with an individual focus. 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-commercial organizations - clients and members of the firm.
6. Enterprise staff. In commercial enterprises they work wage-earners, trainees and people by. 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. Non-profit organizations receive money from foundations, the state, investors, business (this refers to external income), as well as from their members, renting premises, interest on deposits, transactions on stock market and others (this refers to internal receipts).
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, municipal unitary enterprise, limited partnerships, state unitary enterprise 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. Restrictions on legal capacity. Business enterprises are distinguished by universal or general legal capacity, they have civil rights and perform duties that allow you 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 spelled out in the constituent documents that directly correspond to the achievement of their goals.
10. The body registering the enterprise. Firms of a commercial orientation are registered by the tax inspectorate; for non-commercial enterprises there is the Ministry of Justice.

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

We've mentioned the main differences between commercial and non-commercial enterprises, but there are actually more of them. Much depends on the specific ones. There are also narrow specificities related to accounting. For NPOs, it is much more complicated, and for this reason their founders almost never manage to do without a professional accountant.

According to the legislation, it is customary to call a commercial organization entity, which seeks to make a profit in the course of its activities. The forms of commercial organizations can be very different, and, nevertheless, the essence of their existence will not change from this.

A commercial organization is an independent economic unit that can produce goods and services for their consumption by society, and of course for making a profit from the conduct of its activities. Each of the forms of a commercial organization complies with the norms established at the legislative level.

The basic concept and essence of a commercial enterprise

Depending on the goals, it is customary to distinguish between commercial and non-commercial organizations. Some, in the process of activity, strives to obtain high income, others - provide services of a non-commercial, that is, non-profit nature.

Those organizations that are classified as commercial are created solely to generate income. Moreover, the activities of such organizations are directly related to the sale of goods and services. Supply of material resources, as well as trade and intermediary activities. According to the current legislation, there may be several types of organizations, different in characteristics. Not all of these can be considered commercial. It is necessary to highlight the main criteria according to which an organization can be considered a commercial one:

The main goal is profit

• Pursuit of the goal - making a profit that fully covers the costs.
• Created in accordance with the established norms of the legislation.
• Upon receipt of profit, it distributes it in accordance with the owners' shares in the authorized capital.
• They have their own property.
• They can be responsible for their obligations.
• They exercise their rights and obligations independently, appear in court, etc.

It is customary to refer to the main goals pursued by business entities conducting commercial activities:

• The release of products or services that can compete in the market. At the same time, what is produced is constantly and systematically updated, has a demand and production capacity for production.
• Rational use of resources. This goal is due to the fact that it affects the final cost of the product or service produced. Thus, due to a rational approach to use, the cost of products does not increase with constant high quality readings.
• Commercial organizations systematically develop strategies and tactics that are adjusted based on market behavior.
• Has all the conditions to ensure the qualifications of his subordinates, including growth wages, creation favorable climate in a collective.
• Carries out a pricing policy in such a way that it matches the market as much as possible, and also performs a number of other functions.

Finance of commercial organizations

As part of the creation of enterprise funds, finances are created and formed, which are based on the company's own resources, as well as attracting funds from outside, that is, investments. As a rule, the finances of each of the organizations are closely related to the money turnover.
It is believed that the economic independence of each of the commercial enterprise is impossible without the implementation of the same type of characteristics in the field of finance. Thus, regardless of other entities, each business entity determines its costs and sources of funding in accordance with the current legislation.

It is important to note that finance has two important functions for an enterprise, namely:

• Distributive.
• Control.

Under the distribution function, the initial capital is executed and formed, which is based on the contributions of the founders. The capital is formed depending on the volume of their investment, respectively, and determines the rights for each of them, in order to eventually distribute the legally received income, as well as the possibility and procedure for using such funds. Thus, at the enterprise, it turns out, to influence the production process and the interests of each of the subjects of civil turnover.

The control function is designed to take into account the costs of production and sale of the manufactured goods or products, in accordance with their value and costs of the product. Thus, it is possible to form and forecast a fund Money, including the reserve one.

The finances of the enterprise must necessarily be under control, which is implemented through:

• Analysis at the enterprise itself, regarding its performance in terms of budget and plan execution, schedule for fulfilling obligations, etc.
• Control can be carried out directly by the controlling state bodies, regarding the timely and complete calculation of tax obligations, as well as the correctness of their calculation.
• Other companies involved in the performance of the controlling function. It can be different consulting companies.

Thus, by monitoring financial performance, it is possible to identify the real result of maintaining economic activity, make a decision on the expediency of the chosen direction of activity, the quality of its conduct, as well as its continuation.

Otherwise, without proper control, any of the business entities may become bankrupt, having no idea in which of the articles, he had a "hole"

Modern classification of activities

Today, commercial organizations are usually classified as follows:

• Corporations.
• State and municipal enterprises.

It is important to note that the first group is corporations, these are commercial enterprises that are managed by the founders, as well as members higher bodies having corporate rights. Moreover, a large group of corporations may include economic societies and partnerships, production cooperatives, as well as farms.

The second group includes organizations that do not have ownership of the property transferred by the owner. Thus, they cannot acquire corporate rights to it. Such enterprises are created under the supervision of the state.

At the same time, the following forms of organizational and legal form are defined in the legislation:

• Full partnership. This form is characterized by the fact that it has a company charter, which is based on the contributions of the co-founders. The profit or loss incurred by the participants in a general partnership is divided proportionally.
• Limited partnership.
• Farming.
• An economical society.
• A society with additional responsibilities. With this form of management, the participants bear subsidiary liability for the obligations, that is, each participant is responsible for the obligations in accordance with their investment.
• Society with limited liability... It is an institution that has one or more persons at its head. Has founding documents, but the number of its co-founders is limited to fifty.
• Unitary enterprise. This enterprise does not have property that would be assigned to it, because such enterprises are most often state-owned.
• Trading company or foreign company.
• Multinational enterprise.
• Joint-stock company. This form of management is determined by the authorized capital, which is divided depending on the participants. Each of them is not responsible for obligations that arise in the course of activities. The profit is distributed in proportion to the shares.
• Non-public joint stock company. Limited Liability Company.
• Production cooperative.

Difference between commercial and non-profit organizations

In terms of the form of management, a commercial and a non-commercial organization are different. In particular, one of the biggest differences is making a profit. So, a non-profit organization does not set itself such a goal, unlike a commercial one.

More details in the video

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The main criterion for the classification of legal entities in Russian legislation, established in Art. 50 of the Civil Code, considering commercial and non-commercial organizations.

Both groups are full-fledged participants in civil turnover. However, there are significant differences between them, leading to a special legal position each.

The concept and main features of commercial organizations

The law does not contain the concept of a commercial organization, which is close to a scientific one, but its main features are formulated in Art. 48, 49 of the Civil Code, as well as in parts 1 and 2 of Art. 50 GK.

Signs of commercial organizations:

• The main objectives of such legal entities are to make a profit. This means that the charter of the organization must contain a corresponding provision. Its presence or absence can be drawn to the attention of officials during registration. His absence is grounds for refusing it.
• Commercial organizations generally have general legal capacity. This means that such legal entities have legal basis to engage in any kind of non-prohibited activity. The exception is municipal and state unitary enterprises. They can carry out actions within the framework of the goals for which they were created. Legislation regulating the position of market participants in different areas the economy can also set limits. Examples can be found in the financial sector. Organizations performing the functions of banks or insurance companies cannot engage in other activities.
• Mandatory state registration. Only after this does the legal entity become a participant in the civil turnover.

Commercial organization concept

The characteristics of commercial organizations in terms of basic characteristics allow us to formulate the concept of a given legal entity.

A commercial organization should be understood as a legal entity whose main purpose is to make a profit, which, as a rule, can carry out any activity that is not prohibited by legal norms.

The concept and main features of non-profit organizations

The above articles of the Civil Code contain characteristics of commercial and non-profit organizations... This classification makes it possible to distinguish the latter according to a number of characteristics.

• The main distinguishing feature is the goal of establishing non-profit organizations. Such a structure performs other functions than a commercial legal entity and they are not related to the extraction of profit. The goals can be humanitarian, social, political and other aspirations.
• Non-profit organizations have limited legal capacity. It is determined by the goals of creation. At the same time, entrepreneurial functions that meet this requirement are also possible.
• Another sign is the inability to distribute profits among the founders. If there is one, it serves as an additional financial basis for achieving the goals for which such an organization was created.
• Special organizational and legal forms. As in the case of commercial legal entities, there is a closed list that defines the types of these organizations.
• To start activities, state registration is required. In some cases, it is much more complex and provides large quantity necessary actions. An example is the registration of political parties carried out by the Ministry of Justice.

Non-profit organization concept

The provisions of the law characterizing these legal entities, allow you to derive the most complete concept.

Non-profit organizations should be understood as legal entities of certain organizational and legal forms registered in the established manner, the goals of which are to achieve results in the public, humanitarian, political and other spheres, not related to the extraction of profit, capable of performing functions within the specified framework and not distributing the received financial resources between the founders.

How to distinguish a commercial organization from a non-profit organization?

Such a classification of legal entities can be carried out according to their main characteristics.

The characteristics of commercial and non-profit organizations provide a clear picture of the differences between one and the other.

Differences can be found in the text of the constituent document. Comparing their starting sections will help establish the goals of creating organizations. The difference will be the presence or absence of profit making as the main one.

However, not every citizen has access to the documents of organizations. In this case, the types of organizational and legal forms will help. It is by their name that an organization can be classified as commercial or non-commercial.

Forms of commercial organizations

The list of types of commercial organizations is given in Part 2 of Art. 50 GK. These include:

• Business companies. This is the most common form. Among them there are joint-stock companies, including public and non-public (PJSC and CJSC, respectively) and limited liability companies.
• Production cooperatives. Their peak fell on the years of perestroika. However, today it is a rare type of commercial organization.
• Business partnerships, which are even less common than production cooperatives.
• Business partnerships.
• Municipal and state unitary enterprises.
• Peasant (farming) households.

Forms of non-profit organizations

Legislation provides a large number of forms of such legal entities (part 3 of article 50 of the Civil Code). Therefore, it is easier to act by the method of elimination.

Non-commercial organizations should include all legal entities that are not commercial. In practice, such forms as political parties, foundations, public organizations, consumer cooperatives, HOAs, bar chambers and formations are often found.

Depending on the differences legislative regulation, associated with the forms of ownership, as well as the characteristics of the organization, legal entities are subdivided as follows. First of all, legal entities are divided into commercial and non-commercial organizations.

Commercial organizations are organizations that pursue profit-making as the main goal of their activities and have the right to distribute this profit at their own discretion among the participants.

Non-profit organizations do not have a primary goal of making a profit; their the main task- achievement of statutory goals. However, they do not have the right to distribute the received profit among the participants at their own discretion. Commercial organizations are created in the form of business partnerships, business societies, production cooperatives, state and municipal enterprises.

Non-profit organizations are created in the form of consumer cooperatives, public and religious organizations and associations, institutions and all kinds of foundations.

Non-profit organizations can engage in entrepreneurial activity only if it complies with the statutory goals and contributes to their achievement.

Commercial and non-profit organizations, jointly or separately, can form associations and unions.

Forms of commercial organizations

Business partnership

Let us first characterize the main forms of commercial organizations. A business partnership is a commercial organization with a common (so-called pooled) capital divided into shares of participants. The property, which was created at the expense of the participants' contributions, as well as produced and acquired by the partnership in the course of its activity, belongs to it on the basis of the right of ownership.

Business partnerships are created in the form of general partnerships and limited partnerships (limited partnerships).

A general partnership is one in which the participants (they are called "general partners"), in accordance with the agreement concluded between them, are engaged in entrepreneurial (commercial) activities on behalf of the partnership and are responsible for its obligations with all property belonging to them. Profits and losses are distributed among general partners, as a rule, in proportion to their shares in the contributed capital. Agreements on the elimination of any of the participants from participation in profits or losses are not allowed. For the obligations of the partnership, the participants are jointly and severally liable.

A limited partnership, or a limited partnership, is one in which, along with the general partners who conduct entrepreneurial activities on behalf of the partnership and are responsible for its obligations, there is one or more participants who have made contributions, but are not liable for the obligations of the partnership with their property and participating in his business activities. These special members (they are called commanders) bear the risk of losses associated with the activities of the partnership, only to the extent of their contributions. As for the general partners, they act and bear responsibility according to the rules for general partnerships.

Participants in general partnerships and general partners in limited partnerships can be both individual entrepreneurs and commercial organizations, while individuals and legal entities can be contributors to limited partnerships.

An individual or legal entity can be a participant in only one full partnership, as well as a general partner in a limited partnership.

Economical society

A business company is a commercial organization with a common (so-called authorized) capital divided into the contributions of the founders. The property, which was created at the expense of the participants' contributions, as well as produced and acquired by the company in the course of its activity, belongs to it on the basis of the right of ownership.

Business companies are created in the form of joint stock companies, limited liability companies and additional liability companies. A joint-stock company is one whose authorized capital is divided into a certain number of shares.

A share is a security that gives the right to receive a certain share of profit (dividend).

Participants joint stock company(shareholders) are not liable for its obligations and bear the risk of losses on the company's activities only within the limits of the value of their shares.

The founders of a joint-stock company conclude an agreement between themselves in writing (the so-called constituent agreement), which determines the procedure for creating the company, the size of its authorized capital, the shares of participants, the nature and value of the shares.

Joint-stock companies are subdivided into open (OJSC) and closed (CJSC). Open companies are those in which members can freely, without the consent of other shareholders, sell their shares. An open company conducts an open subscription to the shares it issues and lets them on the free sale.

Closed companies are those in which shares are distributed only among its founders or another, predetermined narrow circle of persons. Members of a closed company have a preemptive right to purchase shares sold by other members of the company. The number of participants in a closed company should not exceed fifty people.

A limited liability company is one whose authorized capital is divided into shares determined by the constituent documents. By contributing his share, a member of the company receives the right to receive a certain part of the profit. The members of the company are not liable for its obligations and bear the risk of losses for the activities of the company within the limits of their contributions. The number of participants in a limited liability company must not exceed fifty people.

An additional liability company acts on the same general rules as a limited liability company. The difference lies in the fact that the members of this society are jointly and severally liable for its obligations with their property in the same multiple for all to the value of their contributions. This means, in particular, that in case of bankruptcy of one of the participants, his liability is distributed among the other participants in proportion to their contributions.

Limited and additional liability companies do not issue shares. Both individuals and legal entities can be members of societies of all forms.

Members of business companies and contributors of limited partnerships do not have the right to be government bodies and local governments. Contributions to the property of business partnerships and business entities are money, securities, things, property or other rights that have a monetary value.

Participants in business partnerships and business entities have the right to:

- to participate in the management of a partnership or company, having, when making decisions, the number of votes proportional to their share in the joint capital or the number of shares or shares in the authorized capital; - take part in the distribution of profits; - in case of liquidation of the organization, receive their share of the property remaining after settlements with creditors; - receive all information about the state of affairs in the organization and get acquainted with its accounting and other documents.

Participants in business partnerships and business entities are obliged to:

• make due contributions on time and in the prescribed manner;
• not to disclose confidential commercial and other information.

From all that has been stated, it follows that the main difference between business partnerships and business companies is due to the fact that, in essence, partnerships are associations of persons, and companies are associations of capital.

The association of persons in a partnership presupposes their personal participation in his affairs and, above all, in his business activities. For this, the participant must be registered as a commercial organization or an individual entrepreneur. Hence the requirement to be a member of only one partnership, as well as the fact that the partnership is not entitled to include non-profit organizations or citizens who are not engaged in entrepreneurial activities.

As for business companies, the pooling of capital in them does not provide for (although it does not prohibit) the personal participation of founders, participants, shareholders in the commercial entrepreneurial activities of the organization. Hence, it is possible to simultaneously participate in several societies, and not only entrepreneurs.

The most important difference between partnerships and companies is that the participants in partnerships (except for limited partnerships) bear full, unlimited liability for their obligations, debts with all their property. In companies, the participants are not liable for debts, but bear only the risk of losses within the limits of their contributions (the only exceptions are companies with additional liability).

It is worth noting that the impossibility of responding with the same property for the debts of several organizations is another explanation of the fact that the law prohibits the participation of one person in several partnerships.

Production cooperative

A production cooperative (or artel) is a voluntary association of individuals and legal entities on the basis of membership for joint production or other economic activities, involving personal labor and other participation.

The members of the production cooperative make the share contributions established by the charter, which together with the earned property constitute the property of the cooperative. A certain part of this property is formed by indivisible funds. A member of the cooperative can leave it at will at any time. At the same time, he can receive the share due to his share from the part of the cooperative property remaining after the allocation of indivisible funds from it. Members of a production cooperative bear certain personal responsibility under its obligations, provided for by law and the charter of the cooperative. The profits of the cooperative are distributed among its members, as a rule, in accordance with their labor contribution. The number of members of the cooperative must be at least five. This is the minimum from which the artel can work fruitfully.

Unlike business partnerships and business societies, a cooperative unites citizens who participate in its activities by personal labor. At the same time, the size of the share contribution does not affect the number of votes attributable to its owner when accepting management decisions and on the share of the profit he receives: each member of the cooperative has one vote, and the profit is distributed among the members of the cooperative in accordance with their labor contribution.

Unitary enterprise

Commercial organizations - state and municipal enterprises are created in the form of so-called unitary enterprises.

A unitary enterprise is an organization that is not endowed by the owner with the right to the property transferred by him to the enterprise. The property of a unitary enterprise is indivisible. It cannot be divided by contributions, shares or shares (including between employees of the enterprise). State or municipal property transferred to a unitary enterprise may belong to this enterprise on the basis of the right of economic management or on the basis of the right of operational management, which have already been discussed. The owner of the property of a unitary enterprise based on the right of economic management (the state) is not responsible for the obligations of this enterprise, and the unitary enterprise is not responsible for the obligations of the owner. A unitary enterprise based on the right of economic management is liable for its obligations with all of its property. Unitary state enterprises based on the right of operational management, created on the basis of federal property, are called state enterprises. These are enterprises of the defense complex, communications enterprises, enterprises that print money, etc. The right of operational management, more than the right of economic management, limits the independence of the enterprise and its commercial opportunities. But on the other hand, the state is responsible for its obligations.

Non-profit organizations

Despite the fact that for non-profit organizations, making a profit is not the main goal of their activities, they are not prohibited from making a profit, that is, doing business. True, the possibilities to dispose of the profits received here are limited by the statutory goals of the enterprise.

Consumer cooperative

A consumer cooperative is a non-profit organization that is a voluntary association of individuals and legal entities on the basis of membership, in order to meet their material and non-material needs.

The members of the consumer cooperative make the share contributions established by the charter, which together with the earned property constitute the property of the cooperative. Members of the cooperative are also required to make additional contributions if necessary to cover the losses incurred by the cooperative. Within the limits of the unpaid part of the additional contributions, the members of the cooperative are jointly and severally liable. The income of a consumer cooperative from entrepreneurial activity is distributed in accordance with its charter among the members of the cooperative.

Public and religious organizations

Public and religious organizations are voluntary associations of citizens on the basis of common interests to meet spiritual or other non-material needs. As non-profit organizations, they can engage in entrepreneurship only if it meets the statutory goals and is aimed at achieving them.

Members of public and religious organizations do not retain the rights to property and membership fees transferred by them to these organizations. Members of public and religious organizations are not responsible for the obligations of these organizations, and they, in turn, are not responsible for the obligations of their members.

Foundations

Foundations are non-profit organizations, which are not members, created to achieve cultural, educational, social, charitable, or other public benefit. Foundations are established by individuals and legal entities on the basis of voluntary property contributions. The property transferred to the foundation by its founders becomes the property of the foundation. This property can only be used for statutory purposes. A foundation can engage in entrepreneurship only if it complies with the statutory goals and is aimed at achieving them. Entrepreneurial activity involves the creation of business entities or participation in them. The founders of the foundation are not responsible for its obligations, and the foundation is not responsible for the obligations of its founders. When a fund is liquidated, its property is directed to statutory purposes.

Institutions

Institutions are organizations created by owners to solve socio-cultural, managerial or other non-commercial tasks. Examples of such organizations are educational institutions, social protection, culture and sports, as well as state and municipal authorities.

The establishments are partially or fully funded by the owner. The owner assigns property to the institutions on the basis of the right of operational management.

Institutions are responsible for their obligations with the funds at their disposal. If these funds are insufficient, the deficit is covered by the owner.

Associations of legal entities

Associations of legal entities are voluntary associations and unions of commercial or non-commercial organizations. Such associations are non-profit organizations.

Associations of commercial organizations are created under an agreement between the participants to coordinate their entrepreneurial activities, as well as to protect and represent common property interests. The Association of Non-Profit Organizations represents unions and associations public organizations and institutions.

Members of an association of legal entities retain their full independence and rights of a legal entity. The association of legal entities becomes the owner of the property and membership fees transferred to it by the founders. This property can only be used by the association for its statutory purposes. The property of the association is transferred for the same purposes upon its liquidation.

The association of legal entities is not liable for the obligations of its members. The members of the association bear responsibility for its obligations determined by the charter of the organization.

Members of associations have the right to use their services free of charge. V economic sense the concept of an organization - a legal entity in some cases corresponds to the concept of an enterprise. As already mentioned, an enterprise is a property complex used for entrepreneurial activity. On the basis of the enterprise, any professional entrepreneurial commercial activity- production, credit and financial, trade, intermediary, insurance, etc. Depending on the form of ownership of the founders of the enterprise can be private, state, municipal.

Enterprises can be created by both legal and individuals... In the latter case, one usually speaks of an individual private enterprise (PPI).

The law provides for the right of citizens to engage in entrepreneurial activity without forming a legal entity, as so-called individual entrepreneurs. TO individual entrepreneurs generally, business law applies.

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

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

general characteristics

Each participant, also called the founder, has certain rights, he can:

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

Such organizations are characterized by the following functional features:

• own or rented property;
• pooling the capital of the participants in order to increase and increase the financial profit;
• combining the knowledge and experience of the participants.

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

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

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

To achieve this goal, legal entities are engaged in the release of products that meet demand, capable of competing in the market for goods and services. For the same purpose, they provide their members with favorable conditions for productive activity.

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

Classification

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

• Business partnerships (the authorized capital consists of the contributions of the founders, who are fully responsible for the property of the organization).
• Business companies (the authorized capital consists of the contributions of the founders, who are not fully responsible for the property).
• (association of participants on a voluntary basis).
• Unitary enterprises (created by the state, do not have ownership of property, authorized capital - budgetary funds).

Business partnerships have distinctive feature- all members bear responsibility and risk for all property that belongs to the organization.

There are two types of them:

• - full responsibility of all members is assumed;
• - not all participants are fully responsible.

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

Participants of a business company bear responsibility and risk only to the extent of their personal contribution... Their types:

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

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

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

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

Financial resources

Creation similar organizations occurs at the expense of funds authorized capital, which is formed from contributions of founders and participants.

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

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

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

Constituent documents

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

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

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

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

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

Particular attention is paid to the method and conditions of storage of documents; this is paid close attention to during audit checks. And it is not surprising that its loss deprives a legal entity of legal capacity. An official is obliged to be responsible for the safety of documents - usually it is general manager or special substructures - department documentation support, For example.

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

The storage periods for documentation are established by regulatory legal acts, according to which each document has its own limitation period. The only exceptions are some papers that should be kept forever.

The law categorically prohibits the destruction of documents with an unexpired limitation period, as well as storing those that have already expired. This entails administrative responsibility.

Differences from non-profit organizations

There are two types of legal entities operating in the Russian Federation. It is commercial and. If the result of the firm's activities is not income, then it is called a non-profit.

In the presence of some similarity, these forms differ significantly in goals and objectives and not only in them. The first and foremost difference is goals. The purpose of commercial legal entities is to make a profit and improve the life of their founders. Non-profit ones act in other interests. Their tasks are related to socially useful goods and are aimed at solving socially significant problems.

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

• Distribution of income... If in a commercial firm the profits are distributed among the participants, and the other part goes to the development of their own enterprise, then in non-commercial firms the situation is somewhat different. In them, finances are used to achieve the goals set out in the charter.
• Produced product. End product a business association is an individual product that is in demand in the market. Nonprofit firms are interested in producing a product for the public good.
• Employees... Nonprofit companies employ volunteers.
• Financial sources... Financial receipts in non-profit structures are divided into external ( government funds) and internal (membership fees, income from deposits and others).
• Control... Business firms are governed by customer behavior and demand. Nonprofits do not operate on the basis of market relations, they are focused on the public useful product... They are between market and non-market relationships.
• Rights... Commercial organizations do not have a strict limitation in rights, they can carry out any activity permitted by law, aimed at making a profit. Whereas non-profit structures operate in strict accordance with the statutory goals within their framework.
• Registration authority... Commercial firms are registered with the tax authorities, and non-commercial firms are registered with the Ministry of Justice.