Who is a commercial organization? Commercial organization - what is it in simple words
The financial structures of an enterprise are different, and there are countless types of them. But the main gradation occurs according to two parameters - commercial (for example, credit) and. Non-profits do not pursue financial wealth in their activities and do not make making money their primary goal.
Commercial and credit, on the contrary, work to make a profit and increase wealth. Let’s talk about which organizations are recognized as commercial, and what distinguishes them from a non-profit structure.
A commercial organization is nothing more than a legal entity, with characteristic differences. The goal of any such organization is to make money.
The purpose of the work is the main difference between a commercial organization.
There are several common features that are inherent in absolutely all such structures. Thus, an organization is commercial if it meets five main criteria:
- material benefit (the main goal is to receive income that will exceed and cover expenses);
- creation system (commercial and credit enterprises are created according to certain, clearly established rules);
- distribution of profits (among all owners);
- common property;
- independence from a financial point of view.
2. Which organizations are classified as commercial?
There are several categories of commercial structures. First of all, these are business partnerships, by type they are as follows:
- full;
- on faith.
- joint stock (JSC);
- limited liability company (LLC);
- with additional responsibility.
Corporate production (this includes large and small corporations). Unitary enterprises are:
- federal;
- government;
- municipal.
The basis of the first three groups is private property, the last is public. The most popular are household ones. partnerships and societies, while the former unite individuals, the latter – capital (for example, credit companies). Regarding organizational and legal characteristics, any financial organization is unitary (municipal and state) or corporate.
Unitaries are not as common as corporations. In addition, their rights are limited: a legal entity does not have the right to dispose of property from the owners. Let's take a closer look at the most popular types. Corporate businesses have founders who run the firm.
2.1. Various corporations
In corporate governance, founders have many rights. Corporations consist of economic societies and partnerships, cooperatives, and farms.
Economic societies are commercial organizations, they are diverse, although they all have a common feature - such companies unite several capitals of different owners at once.
Previously, there were many economic societies, but recently they have been combined into three categories:
- with additional responsibility.
In an LLC, each owner has his own share of the authorized capital. Each LLC has the following characteristics:
- authorized capital (from 10,000 rubles);
- responsibility (the greater the contribution, the greater the responsibility);
- participants (up to 50);
- corporate agreement and articles of association (they specify all the legal obligations of the participants).
JSC differs in that shares serve as the authorized capital. Liability for losses is calculated in the amount of these shares. A JSC can have many participants.
The structure can be public or non-public; creating it is quite simple. Management takes place at a meeting of shareholders, and a board of directors is certainly created (there can be at least 5 shareholders).
2.2. Business partnerships and corporate events
Organization of commercial activities has the main goal of earning money by united like-minded people. As for business partnerships, such a structure has the following two forms:
- complete;
- limited
Moreover, in the second case, some members do not have the right to manage the organization; their rights are limited only to contributions. Such investors receive money for participating in the pooled capital and contributing their own funds.
Corporate manufacturing is not the most popular business. They are managed by all participants, and such a production must have more than five of them. Each participant in a corporate proceeding is responsible for debts and other actions of the proceeding.
2.3. Agricultural business
We think there is no need to explain here for a long time and with examples what such commercial productions do. Peasant production can be organized by several people or by one. Characteristic features of agricultural commercial production may be:
- participation in production matters of all participants;
- Only farmers have the right to join the structure;
- the presence of a number of other obligations for farmers (they are stipulated and enshrined in the charter);
- purchase of mat. valuables, equipment with the money of all members.
2.4. State commercial organizations
It turns out that the state also has completely legal rights to engage in commerce and derive its own benefits from it. These are, as a rule, unitary enterprises and production facilities.
Structures of this type may have limited property rights, because they do not have their own equipment or premises.
Unitary enterprises are subordinate to municipalities or the state (depending on where and by whom they are organized), however, the characteristics of both forms are the same. Among them are the following:
- certain legal capacity;
- using someone else's property as a rental;
- participation in turnover.
The head of unitary production is the director or general director. He is the only one who is fully responsible for everything and is responsible for all violations.
2.5. Affiliated companies
“Daughters” is what these legal organizations are called in commercial circles. The debt of the parent company does not in any way affect the work of the subsidiary, but the responsibility for transactions on them is the same and is determined by many factors.
The main enterprise can give instructions to its subsidiary, draw up tasks for it, and plan its development.
Such relationships are reflected in the charter, which sets out the rights and obligations of all parties. This may even include credit institutions.
3. Structure
Small commercial and credit enterprises have a simple structure; as a rule, they do not have separate services, and the duties are performed by responsible people - accountants, salespeople, etc.
But if the company is large, it has appropriate services, each of which is assigned certain responsibilities. What services are these? Let's look at the most necessary ones.
- Marketing and sales services. They study sales markets, conclude supply contracts, make deliveries, the work of the entire enterprise depends on their work.
- Financial services. Manage financial operations, plan income/expenses, etc.
- Logistics services. Identify suppliers and enter into contracts with them.
- Labor and salary regulation services. The activities of this service are clear; it is here that the salary is planned, the ways of its calculation and issuance.
- Technical services and laboratories. Responsible for plant maintenance.
- Technical control services. The quality of the product depends on their control.
- Personnel services. Manage personnel.
4. Financial features
Each financial organization (this also includes credit institutions) has a certain financial charter - a code that regulates financial relations and allows solving various issues (of a social and industrial nature - depending on the activity). At the same time, company finances are directly related to factors that depend on legal forms.
For example, state-owned enterprises exist mainly at the expense of budget funds. Unitary industries receive state subsidies, so they have minimal risk of going bankrupt. But non-state commercial structures are mostly accustomed to relying only on their own strength. Their budget is formed from contributions from the founders.
However, in some situations, state injections also apply to non-state structures; there are also situations when unitary enterprises rely on injections from outside the budget.
Such is life, and situations are different, and the factors that make exceptions can include anything.
Its financial position largely depends on which industry a particular company belongs to. For example, a financial commercial organization in any case must have good financial support, because there are great risks in its activities. This includes a financial credit institution and an insurance company.
Low profitability for agricultural organizations, utilities and resource suppliers (this may seem strange, but it is so). This means that, by law, such enterprises do not have the right to replenish funding sources in the form of issuing securities.
5. Financial structures
Financial structure is a system with a hierarchical structure of financial responsibility. The financial structure helps determine the order in which financial results are generated and allocates responsibility for overall results. The financial structure makes it possible to maintain internal accounting policies, monitor how resources move, and assess how effective the business is.
In simple words, the financial structure allows managers to track who is responsible for what, coordinate the work of substructures, and motivate employees.
The financial structure will help in the effective management of the company, especially a large one, because, as you know, the larger the company, the more difficult it is to manage it.
6. Donation procedure
Giving is a good deal. But the downside is that it cannot be used if both organizations belong to the specified legal entities. categories (commercial). Such donations are prohibited by law (only amounts up to 3,000 rubles are not considered). The ban also applies to individual entrepreneurs. That. By law, donations between legal entities (and especially if it is a financial organization) are prohibited in Russia. But there are also exceptions.
One thing should be remembered: donation between commercial organizations is strictly prohibited, between non-profit organizations it is possible, but the procedure is very complex and depends on what exactly falls under the gift.
7. How to organize?
Many people wonder how easy it is to become a director of a commercial or non-profit organization. Although it may seem that becoming and being a director is easy, in reality this is far from the case. Firstly, there must be enormous responsibility. Much in the work depends on which work concept is chosen.
Becoming a director may be easy, but being one is not so easy. To become a leader (and a good one!), you need to understand all the nuances of conducting commercial and non-profit activities, understand the structure of the enterprise, be able to manage staff and communicate with them (not only strive to ensure that subordinates hear and follow orders, but also be able to listen, determine x needs).
To become the head of a new company (this also includes credit organizations), you definitely need to come up with a charter, develop it and implement it.
The charter is a certain set of internal rules by which the company lives and operates. The charter should be simple and understandable not only to the management team, but also to all subordinates, to each individual employee. The charter is the fundamental concept of every organization. The charter is the first document that a company should have.
8. Summary
As we see, many can become a director, but, unfortunately, not everyone can become a good director. O. V. Pambukhchiyants gives good and practical advice on how to become a good leader in his book “Organization and Technology of Commercial Activities.” His book gives a clear concept of this process, describes how to draw up a charter and its feasibility.
The main issues related to commercial activities are covered. The book, authored by Pambukhchiyants, should become a reference guide for everyone who wants to become not just a director, but an excellent leader of their enterprise.
In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are divided into non-profit and non-profit ones.
The purpose of commercial organizations is to generate profit and distribute it among all participants.
The list of types of commercial organizations is closed. These include:
1) business companies and partnerships;
2) unitary, state;
3) production cooperatives.
Non-profit organizations are created. Non-profit organizations do not set the goal of making a profit. They have the right to implement, but profits cannot be distributed among participants; they are spent in accordance with the purposes for which the organization was created. When creating a non-profit organization, a bank account, budget and personal balance must be created. The list of non-profit organizations specified in the code is not exhaustive.
So what legal entities are considered non-profit organizations?
Non-profit organizations include:
1) Religious, public organizations and associations.
Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;
2) Non-profit partnerships - established by citizens or legal entities. individuals and non-profit organizations based on the principle of membership, to assist members of the organization in carrying out activities that are aimed at achieving their goals;
3) The form of a non-profit organization is also an institution - this is an organization financed by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the institution's property is insufficient, the owner bears subsidiary liability for the obligations.
4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, healthcare, sports, and other services on the basis of property contributions.
5) Non-profit organizations include various types of foundations. The Foundation is an organization that does not have a membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. She has the right to engage in entrepreneurial activities to achieve the goals of creation.
6) Associations and unions. They are created by commercial organizations in order to coordinate business activities and protect property interests.
7) Non-profit organizations also include consumer cooperatives - associations (voluntary) of citizens and legal entities created to satisfy financial and other needs on the basis of pooling share property contributions.
Each form of non-profit organization has its own characteristics that correspond to the purposes of its creation.
Creation of a non-profit organization.
Registration takes place within 2 months. It is necessary to prepare documentation for registration:
Information about the location address;
Application for registration, notarized;
Constituent documents;
The decision to create a non-profit organization;
State duties.
A non-profit organization is created from the moment of state registration, after which it can carry out its activities. Such an organization does not have a period of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.
According to the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial. Commercial legal entities have profit-making as the main purpose of their activities. Non-profit legal entities do not have the main goal of making profit and do not distribute it among participants.
Civil law defines commercial legal entities as:
1) general partnerships;
2) limited partnerships (limited partnerships);
3) limited liability companies;
4) companies with additional liability;
5) joint stock companies;
6) production cooperatives;
7) state and municipal unitary enterprises.
A general partnership is created by participants on the basis of a constituent agreement. General partners carry out entrepreneurial activities on behalf of the partnership and bear joint and several full liability for its debts with all their property. The procedure for managing the partnership is determined by agreement of the private owners (partners). Profits and losses of a general partnership are distributed among its participants in proportion to their shares in the joint capital, unless otherwise provided by the constituent agreement or other agreement of the participants.
In a limited partnership, the general partners are liable for the obligations of the partnership with their property and participate in the entrepreneurial activities of the partnership. Along with general partners, a limited partnership has one or more participant-contributors (limited partners), who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the partnership’s business activities. You can be a general partner in only one general partnership or only in one limited partnership. Management of the activities of a limited partnership is carried out by general partners according to the rules of management in a general partnership.
A limited liability company (LLC) is the most common type of commercial organization. A limited liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. Participants in a limited liability company distribute profits among themselves in proportion to the shares contributed to the authorized capital. LLC participants are not liable for the Company's obligations. The property liability of an LLC is limited by the size of its authorized capital. The supreme body of a limited liability company is the general meeting of its participants.
An additional liability company (ALS) is a company established by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The liability of an ODO is higher than that of an LLC. For the obligations of an ALC, not only the company itself is liable in the amount of the authorized capital, but also the participants - with their property in the same multiple of the value of their contributions.
A joint stock company (JSC) is a legal entity whose authorized capital is divided into a certain number of shares of equal value, certifying the obligatory rights of the company's participants in relation to the company. A joint stock company owns separate property, which is accounted for on its independent balance sheet, and can, in its own name, acquire and exercise property and personal non-property rights, and be a plaintiff and defendant in court. The highest governing body of a joint stock company is the general meeting of shareholders. A JSC participant has the number of votes at a meeting of shareholders in proportion to the number of shares held. Profit is also distributed among shareholders in proportion to the number of shares. There are two types of joint stock companies: open (OJSC) and closed (CJSC). In an OJSC, shares can be freely sold by participants to each other or to other persons. In a closed joint stock company, shares cannot be sold without the consent of other shareholders, and shares are distributed only among its founders or other predetermined circle of persons. JSCs whose founders are, in cases established by federal laws, the Russian Federation, a constituent entity of the Russian Federation or a municipal entity, can only be open. In a company with more than 50 shareholders, a board of directors (supervisory board) is created.
A production cooperative (artel) is a voluntary association of citizens on the basis of membership to carry out joint production or other economic activities based on the personal participation of its members and the pooling of property shares by its members. Members of a production cooperative bear subsidiary liability for the obligations of the cooperative in the amount and manner prescribed by the law on production cooperatives. Property owned by a production cooperative is divided into shares of its members in accordance with the charter of the cooperative. The cooperative does not have the right to issue shares. A member of a cooperative has one vote when making decisions by the highest governing body - the general meeting of members of the cooperative.
A unitary enterprise is a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a state or municipal unitary enterprise (SUE and MUP) is respectively in state or municipal ownership and belongs to such an enterprise with the right of economic management or operational management. The management body of a unitary enterprise is the manager, who is appointed by the owner of the property or a body authorized by the owner and is accountable to him. A unitary enterprise is liable for its obligations with all its property. A unitary enterprise is not liable for the obligations of the owner of its property.
2. Non-profit organizations
Non-profit organizations are those that do not have as their main goal making a profit and do not distribute it among participants. They are subjects of commercial law because they can engage in trading activities to achieve their statutory objectives without the goal of making a profit. Non-profit legal entities include:
1) consumer cooperatives;
2) public and religious organizations (associations);
4) institutions;
5) associations of legal entities (associations and unions).
A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property shares by its members. Income received by a consumer cooperative from business activities carried out by the cooperative is distributed among its members. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid portion of the additional contribution of each member of the cooperative.
The Foundation is a non-membership non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals. The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders. The Foundation has the right to engage in entrepreneurial activities necessary to achieve the socially beneficial goals for which the Foundation was created, and in accordance with these goals. To carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.
Institutions-organizations created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the relevant property bears subsidiary liability for his obligations.
Associations and unions are associations of commercial and other organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations in the amount and in the manner provided for by the constituent documents of the association.
According to the law, a commercial organization is usually called a legal entity that 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.
A commercial organization is an independent economic unit that can produce goods and services for consumption by society, and of course, to make a profit from its activities. Each form of commercial organization complies with the norms established at the legislative level.
Basic concept and essence of a commercial enterprise
Depending on their goals, it is customary to distinguish between commercial and non-profit organizations. Some, in the process of activity, strive to obtain a high income, others provide services of a non-commercial, that is, non-profitable 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 current legislation, there may be several types of organizations, differing in characteristics. Not every one of these can be considered commercial. It is necessary to highlight the main criteria according to which an organization can be considered commercial:
The main goal is profit
- The pursuit of the goal is to make a profit that fully covers expenses.
- Created in accordance with established legal norms.
- 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 held accountable for their obligations.
- They exercise their rights and responsibilities independently, act in court, etc.
The main goals pursued by business entities conducting commercial activities include:
- Release of products or services that can compete in the market. At the same time, what is produced is constantly and systematically updated, has 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 while maintaining high quality indicators.
- Business organizations systematically develop strategies and tactics that are adjusted depending on market behavior.
- Has all the conditions to ensure the qualifications of his subordinates, including increased wages and the creation of a favorable climate in the team.
- Conducts pricing policy in such a way that it corresponds as much as possible to the market, 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 enterprise’s own resources, as well as attracting funds from outside, that is, investments. As a rule, the finances of each organization are closely related to cash flow.
It is generally accepted that the economic independence of each 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 expenses and sources of financing in accordance with current legislation.
It is important to note that finance has two important functions for an enterprise, namely:
- Distribution.
- Test.
Under the distribution function, the initial capital is executed and formed, which is based on the contributions of the founders. Capital is formed depending on the volume of their investment, and accordingly determines the rights of each of them in order to ultimately distribute 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 the sale of manufactured goods or products, in accordance with their value and the costs of the product. Thus, it is possible to form and predict a fund of funds, including a reserve fund.
The finances of the enterprise must be under control, which is implemented through:
- Analysis at the enterprise itself, regarding its indicators for the execution of the budget and plan, the schedule for fulfilling obligations, etc.
- Control can be exercised directly by regulatory government bodies regarding the timely and complete calculation of tax obligations, as well as the correctness of their accrual.
- Other companies hired to perform the supervisory function. These could be various consulting companies.
Thus, by monitoring financial indicators, it is possible to identify the real result of business activities, make a decision regarding the appropriateness 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 it 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 those commercial enterprises that are managed by the founders, as well as members of higher bodies who have corporate rights. At the same time, a large group of corporations may include business societies and partnerships, production cooperatives, as well as farms.
The second group includes organizations that do not have ownership rights to 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 legislation defines the following forms of organizational and legal form:
- 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. Profit or loss borne by the partners of the general partnership is divided proportionally.
- Limited partnership.
- Farming.
- Economic society.
- A company with additional responsibility. With this form of management, participants bear subsidiary liability for obligations, that is, each participant is responsible for obligations in accordance with their investment.
- Limited Liability Company. This is an institution that has one or more persons at its head. It has constituent 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 business is determined by the authorized capital, which is divided depending on the participants. Each of them is not responsible for the obligations that arise in the course of activity. Profit is distributed in proportion to shares.
- Non-public joint stock company. Limited Liability Company.
- Production cooperative.
Difference between for-profit and non-profit organizations
In terms of business form, commercial and non-profit organizations differ. In particular, one of the most important differences is making a profit. Thus, a non-profit organization does not set itself such a goal, unlike a commercial one.
Item No. | commercial organization | Non-profit organization |
---|---|---|
1. Purpose. | Sets a goal to make a profit from its activities. | Does not set a goal to make a profit. |
2. Direction of activity. | The founders strive to create benefit for themselves by receiving money from their activities. | It is based on the provision and formation of the most comfortable and favorable conditions for all participants in society, due to which the maximum social benefit is achieved. |
3. Profit. | It is distributed among the participants of the organization and is used for the development of the company. | Absent. |
4. Goods and services. | Manufacture and provide goods and services. | Provide social benefits to all segments of the population |
5. State. | They have hired staff. | In addition to paid staff, volunteers and volunteers may participate. |
6. Registration. | The tax office registers commercial enterprises. | Registration is possible only by a judicial authority. |
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The financial structures of an enterprise are different, and there are countless types of them. But the main gradation occurs according to two parameters - commercial (for example, credit) and. Non-profits do not pursue financial wealth in their activities and do not make making money their primary goal.
Commercial and credit, on the contrary, work to make a profit and increase wealth. Let’s talk about which organizations are recognized as commercial, and what distinguishes them from a non-profit structure.
A commercial organization is nothing more than a legal entity, with characteristic differences. The goal of any such organization is to make money.
The purpose of the work is the main difference between a commercial organization.
There are several common features that are inherent in absolutely all such structures. Thus, an organization is commercial if it meets five main criteria:
- material benefit (the main goal is to receive income that will exceed and cover expenses);
- creation system (commercial and credit enterprises are created according to certain, clearly established rules);
- distribution of profits (among all owners);
- common property;
- independence from a financial point of view.
2. Which organizations are classified as commercial?
There are several categories of commercial structures. First of all, these are business partnerships, by type they are as follows:
- full;
- on faith.
- joint stock (JSC);
- limited liability company (LLC);
- with additional responsibility.
Corporate production (this includes large and small corporations). Unitary enterprises are:
- federal;
- government;
- municipal.
The basis of the first three groups is private property, the last is public. The most popular are household ones. partnerships and societies, while the former unite individuals, the latter – capital (for example, credit companies). Regarding organizational and legal characteristics, any financial organization is unitary (municipal and state) or corporate.
Unitaries are not as common as corporations. In addition, their rights are limited: a legal entity does not have the right to dispose of property from the owners. Let's take a closer look at the most popular types. Corporate businesses have founders who run the firm.
2.1. Various corporations
In corporate governance, founders have many rights. Corporations consist of economic societies and partnerships, cooperatives, and farms.
Economic societies are commercial organizations, they are diverse, although they all have a common feature - such companies unite several capitals of different owners at once.
Previously, there were many economic societies, but recently they have been combined into three categories:
- with additional responsibility.
In an LLC, each owner has his own share of the authorized capital. Each LLC has the following characteristics:
- authorized capital (from 10,000 rubles);
- responsibility (the greater the contribution, the greater the responsibility);
- participants (up to 50);
- corporate agreement and articles of association (they specify all the legal obligations of the participants).
JSC differs in that shares serve as the authorized capital. Liability for losses is calculated in the amount of these shares. A JSC can have many participants.
The structure can be public or non-public; creating it is quite simple. Management takes place at a meeting of shareholders, and a board of directors is certainly created (there can be at least 5 shareholders).
2.2. Business partnerships and corporate events
Organization of commercial activities has the main goal of earning money by united like-minded people. As for business partnerships, such a structure has the following two forms:
- complete;
- limited
Moreover, in the second case, some members do not have the right to manage the organization; their rights are limited only to contributions. Such investors receive money for participating in the pooled capital and contributing their own funds.
Corporate manufacturing is not the most popular business. They are managed by all participants, and such a production must have more than five of them. Each participant in a corporate proceeding is responsible for debts and other actions of the proceeding.
2.3. Agricultural business
We think there is no need to explain here for a long time and with examples what such commercial productions do. Peasant production can be organized by several people or by one. Characteristic features of agricultural commercial production may be:
- participation in production matters of all participants;
- Only farmers have the right to join the structure;
- the presence of a number of other obligations for farmers (they are stipulated and enshrined in the charter);
- purchase of mat. valuables, equipment with the money of all members.
2.4. State commercial organizations
It turns out that the state also has completely legal rights to engage in commerce and derive its own benefits from it. These are, as a rule, unitary enterprises and production facilities.
Structures of this type may have limited property rights, because they do not have their own equipment or premises.
Unitary enterprises are subordinate to municipalities or the state (depending on where and by whom they are organized), however, the characteristics of both forms are the same. Among them are the following:
- certain legal capacity;
- using someone else's property as a rental;
- participation in turnover.
The head of unitary production is the director or general director. He is the only one who is fully responsible for everything and is responsible for all violations.
2.5. Affiliated companies
“Daughters” is what these legal organizations are called in commercial circles. The debt of the parent company does not in any way affect the work of the subsidiary, but the responsibility for transactions on them is the same and is determined by many factors.
The main enterprise can give instructions to its subsidiary, draw up tasks for it, and plan its development.
Such relationships are reflected in the charter, which sets out the rights and obligations of all parties. This may even include credit institutions.
3. Structure
Small commercial and credit enterprises have a simple structure; as a rule, they do not have separate services, and the duties are performed by responsible people - accountants, salespeople, etc.
But if the company is large, it has appropriate services, each of which is assigned certain responsibilities. What services are these? Let's look at the most necessary ones.
- Marketing and sales services. They study sales markets, conclude supply contracts, make deliveries, the work of the entire enterprise depends on their work.
- Financial services. Manage financial operations, plan income/expenses, etc.
- Logistics services. Identify suppliers and enter into contracts with them.
- Labor and salary regulation services. The activities of this service are clear; it is here that the salary is planned, the ways of its calculation and issuance.
- Technical services and laboratories. Responsible for plant maintenance.
- Technical control services. The quality of the product depends on their control.
- Personnel services. Manage personnel.
4. Financial features
Each financial organization (this also includes credit institutions) has a certain financial charter - a code that regulates financial relations and allows solving various issues (of a social and industrial nature - depending on the activity). At the same time, company finances are directly related to factors that depend on legal forms.
For example, state-owned enterprises exist mainly at the expense of budget funds. Unitary industries receive state subsidies, so they have minimal risk of going bankrupt. But non-state commercial structures are mostly accustomed to relying only on their own strength. Their budget is formed from contributions from the founders.
However, in some situations, state injections also apply to non-state structures; there are also situations when unitary enterprises rely on injections from outside the budget.
Such is life, and situations are different, and the factors that make exceptions can include anything.
Its financial position largely depends on which industry a particular company belongs to. For example, a financial commercial organization in any case must have good financial support, because there are great risks in its activities. This includes a financial credit institution and an insurance company.
Low profitability for agricultural organizations, utilities and resource suppliers (this may seem strange, but it is so). This means that, by law, such enterprises do not have the right to replenish funding sources in the form of issuing securities.
5. Financial structures
Financial structure is a system with a hierarchical structure of financial responsibility. The financial structure helps determine the order in which financial results are generated and allocates responsibility for overall results. The financial structure makes it possible to maintain internal accounting policies, monitor how resources move, and assess how effective the business is.
In simple words, the financial structure allows managers to track who is responsible for what, coordinate the work of substructures, and motivate employees.
The financial structure will help in the effective management of the company, especially a large one, because, as you know, the larger the company, the more difficult it is to manage it.
6. Donation procedure
Giving is a good deal. But the downside is that it cannot be used if both organizations belong to the specified legal entities. categories (commercial). Such donations are prohibited by law (only amounts up to 3,000 rubles are not considered). The ban also applies to individual entrepreneurs. That. By law, donations between legal entities (and especially if it is a financial organization) are prohibited in Russia. But there are also exceptions.
One thing should be remembered: donation between commercial organizations is strictly prohibited, between non-profit organizations it is possible, but the procedure is very complex and depends on what exactly falls under the gift.
7. How to organize?
Many people wonder how easy it is to become a director of a commercial or non-profit organization. Although it may seem that becoming and being a director is easy, in reality this is far from the case. Firstly, there must be enormous responsibility. Much in the work depends on which work concept is chosen.
Becoming a director may be easy, but being one is not so easy. To become a leader (and a good one!), you need to understand all the nuances of conducting commercial and non-profit activities, understand the structure of the enterprise, be able to manage staff and communicate with them (not only strive to ensure that subordinates hear and follow orders, but also be able to listen, determine x needs).
To become the head of a new company (this also includes credit organizations), you definitely need to come up with a charter, develop it and implement it.
The charter is a certain set of internal rules by which the company lives and operates. The charter should be simple and understandable not only to the management team, but also to all subordinates, to each individual employee. The charter is the fundamental concept of every organization. The charter is the first document that a company should have.
8. Summary
As we see, many can become a director, but, unfortunately, not everyone can become a good director. O. V. Pambukhchiyants gives good and practical advice on how to become a good leader in his book “Organization and Technology of Commercial Activities.” His book gives a clear concept of this process, describes how to draw up a charter and its feasibility.
The main issues related to commercial activities are covered. The book, authored by Pambukhchiyants, should become a reference guide for everyone who wants to become not just a director, but an excellent leader of their enterprise.