Legal basis of production. Fundamentals and organizational and legal forms of activities of organizations

26.09.2019

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Pyotr Andreevich Grinev, the main character of the story

The image and characteristics of svidrigailov in the novel crime and punishment dostoevsky composition

The image and characteristics of Mitrofanushka in Fonvizin's "The Minor": the description of Mitrofan Prostakov

The production and economic activities of enterprises are controlled and limited through the system of normative legal acts in force in the country and ensuring that business entities comply with the norms and rules of the law. Observance of rules and procedures in the field of registration of enterprises, labor legislation, labor and environmental protection, etc. is important, economically and legally justified when performing certain works on organizing production.

Currently, the economic content of the concept of organization includes a form of entrepreneurial activity. Entrepreneurship is the reason for the creation of organizations, their activities, reorganization, etc.

Entrepreneurial activity - it is proactive, within the framework of the law, the economic activity of the subjects of ownership at their own risk and under their full responsibility for the formation of organizational and economic conditions to achieve certain goals.

Organizations are created for various purposes by individuals and legal entities, the state, and municipalities. Organizations can be classified according to various qualitative and quantitative criteria. The main qualitative criteria of the organization reflect the form of ownership, the ratio of rights to property, the management structure and the responsibility of the founders. The main quantitative parameters are the number and annual capital turnover.

It should be noted that in legal practice, organizations are called subjects of economic law, and this definition is used in legislative and other regulations governing economic activity.

The most successful criterion for the classification of subjects of economic law is the organizational and legal form of entrepreneurial activity. Under organizational and legal form understand the totality of property and organizational characteristics, methods of forming the property base, peculiarities of interaction between owners, founders, participants, their responsibility to each other and to contractors.

Property signs reflect the form of ownership of an entrepreneur and the ratio of rights to property of a business entity and its founders (participants).

Organizational attributes are expressed in the structure of managing the affairs of a business entity.

Entrepreneurial activity can be inherently commercial and non-commercial. Commercial activity is considered to be an entrepreneurial activity with the aim of making a profit.

Most of the oil companies operating in the Russian Federation are created in the organizational and legal form of joint-stock companies, therefore, it is advisable to consider in detail some of the features of the activities and management of joint-stock companies: creation and forms of companies; separation of management functions. The main document regulating the activities of joint stock companies is the "Law on Joint Stock Companies".

The decision to create (establish) a joint stock company is made by the constituent meeting of the future co-owners of the organization - shareholders. The decision on the election of the governing bodies is made by a majority of ¾ votes of the owners of the shares to be placed among the founders. The constituent meeting determines the form of the joint-stock company to be created (this form is indicated in the charter of the company and in the name). Joint stock companies can be created in the form of "open joint stock companies" and "closed joint stock companies". Joint-stock companies can create branches and representative offices that are not separate legal entities. Branches and representative offices operate on the basis of "regulations" approved by the supreme governing body of the company, they are endowed with property, which is recorded both on separate balance sheets and in the general balance sheet of the company.

The peculiarity of the organizational and legal form of joint stock companies determines the management structure (Figure 1.2).

The supreme governing body in a joint-stock company is the General Meeting of Shareholders, in the period between meetings - the Board of Directors.

Production structures

Auditor

Revision Commission

The management of current activities is carried out by an executive body, which can be sole (director, general director, president) or collegial (board, executive committee). The head of a branch or representative office is appointed by the board of directors or the executive body of the company and acts on the basis of a power of attorney issued to him. The competence of the executive body includes all issues related to the current activities of the company.

Execution of work on the organization of production at an enterprise is possible only after the procedure for creating the enterprise itself. The creation of subjects of entrepreneurial (economic) law is understood as the commission of legal actions, the purpose of which is to obtain the legal status of a subject of entrepreneurial activity (creation of an organization, enterprise). There are several ways to create organizations (Figure 1.3).

Figure 1.3 - Methods of creating subjects of economic law

The organization emerges from the moment of state registration. State registration has several purposes. First of all, the purpose of registration is to determine the place of the entity in the market and determine the scope of its legal capacity. In addition, registration is carried out in order to conduct taxation and ensure the safety of citizens by establishing control over the procedure for carrying out certain types of activities. The legislation provides for certain rules on the composition and number of founders of a commercial organization. Restrictions on participation in economic activities can be established for legal entities and individuals in accordance with the Laws of the Russian Federation regulating certain types of activities (notaries, lawyers, etc.).

In the process of economic activity, it may be necessary to change the previously selected organizational and legal form of the enterprise or to carry out other transformations that affect the scope of the legal capacity of the entity and affect its relationship with other business entities. This change is accomplished through reorganization. Reorganization- this is a way of changing the legal status of a subject, in which the scope of his rights and obligations is changed or transferred to other persons (successors) (Figure 1.4).

From an economic point of view reorganization helps to overcome inertia and stagnation in management structures, in the existing system of connections and relationships. Depending on the specific circumstances, changes can be partial, related to individual services and the organization of certain types of activities, or radical, when a deep and multifaceted reorganization is required.

Merge	A merger is the union of two or more legal entities into a single organization. All previously operating organizations cease to exist. The newly created organization becomes the legal successor of each of the legal entities included in it.
Accession	Affiliation means that only the activity of the affiliated entity is terminated. The person taking over increases his assets at the expense of the acquired property and becomes its legal successor.
Separation	Separation implies the creation of two or more others instead of one subject. In this case, the activities of the divided organization are terminated. The question of succession in this case is decided on the basis of an agreement between the newly created persons. As a rule, one of the established organizations becomes the legal successor.
Highlighting	Allocation is the only way of reorganization in which there is no termination of a pre-existing subject. Another legal entity is formed, to which part of the organization's assets is transferred. The question of succession between them is decided by agreement of the parties. This form of reorganization is quite often used by unscrupulous entrepreneurs as a way of avoiding responsibility.
Transformation	During the transformation, the previously existing organization ceases to exist, and instead an organization appears in a different organizational and legal form.

2. Structure, organization of production and economic potential of the enterprise

2.1. Production and organizational structure of the enterprise

2.2. Organization of the production process

2.3. Forms of organization of production

2.4. Infrastructure and economic potential of the enterprise

3. Management and planning in the enterprise

3.1. Enterprise management: principles, functions and organizational structures of the management mechanism

3.2. Enterprise planning and production program development

3.3. Business plan

3.4. The principles of analysis and assessment of the economic activity of the enterprise

4. Marketing and logistics in the enterprise

Marketing in the activities of the enterprise

4.2. Sales policy of the enterprise

4.3. Fundamentals of Logistics, Procurement and Inventory Management

Module 2. Fixed assets and production capacity of the enterprise.

5. Fixed assets and production capacity of the enterprise

5.1. Fixed assets of the enterprise: concept, composition, structure, assessment and accounting

5.2. Depreciation, amortization and reproduction of fixed assets

5.3. Indicators and ways to improve the use of fixed assets

II. Organizational and technical level of the active part of the OPF

III. Use of fixed assets

5.4. Production capacity and indicators of its use

6. Working capital of the enterprise

6.1. Composition and structure of working capital

1. Semi-finished products of our own

2. Work in progress

6.2. Rationing of working capital

6.3. Indicators and ways to accelerate the turnover of working capital

7. Labor market and labor relations at the enterprise

7.1. Employment and the labor market of an enterprise

7.2. Enterprise personnel: categories, indicators, planning and forecasting the number

7.3. HR policy and personnel management at the enterprise

7.4. State regulation of labor relations

8. Organization, regulation, productivity and remuneration at the enterprise

8.1. Organization and regulation of labor at the enterprise

8.2. Labor productivity at the enterprise

8.3. Remuneration of labor at the enterprise

Module 3. Scientific and technical, innovation and investment policy at the enterprise.

9. Scientific and technical, innovation and investment policy at the enterprise

9.1. The essence of scientific and technological progress: the main forms, directions and activities

9.2. Forecasting and planning of ntp, the economic effect of scientific and technical events

9.3. Enterprise innovation processes

9.4. Investment policy at the enterprise

10. Quality and competitiveness of products

10.1. Quality and competitiveness of products: essence, value, indicators and methods of determination

10.2. Quality management system at the enterprise

10.3. National and international standards and quality systems

11. Production costs and production costs

11.1. Concept, types of costs and expenses of the enterprise. Stages of calculating the cost of production

11.2. Cost estimate for production and costing of products

11.3. Methods for calculating the reduction of production costs

12. Financial activity and pricing

12.1. Profit, profitability and indicators of the financial condition of the enterprise

12.2. Tax and corporate taxation

12.3. Price and pricing in the enterprise

1.3. Organizational and legal basis of the enterprise

In accordance with the Civil Code of the Russian Federation, a legal entity is an organization that owns, economically or operatively manages, separate property and is responsible for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and the defendant in court. Legal entities must have their own balance sheet or estimate.

Legal entities in respect of which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives. Legal entities, to whose property their founders have ownership or other property rights, include state and municipal unitary enterprises, as well as institutions financed by the owner. To legal entity persons in respect of which their founders (participants) do not have property rights include public and religious organizations (associations), charitable and other foundations, associations of legal entities (associations and unions).

Legal entities can be organizations that pursue profit-making as the main goal of their activities (commercial organizations) or do not have profit-making as such a goal and do not distribute the received profit among the participants (non-profit organizations). Non-profit organizations can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which they were created.

Legal entities

Commercial organizations

Non-profit organizations

Business partnerships and companies

Production cooperative (artel)

State and municipal unitary enterprises

Consumer cooperative (union, partnership)

Business partnerships (HT)

Business societies (HO)

On the right of economic management

Complete HT

HT on faith (limited)

On the right of operational management (federal state enterprise)

HO with limited liability

Joint-stock company

HO with additional liability

Public and religious organizations (associations)

Institutions

Associations of legal entities

Open joint-stock company

Closed JSC

Rice. 1.1. Organizational and legal forms of legal entities (Sklyarenko V.K., Prudnikov V.M., Akulenko N.B., Kucherenko A.I. C.8.)

In terms of their organizational and legal form, legal entities that are commercial organizations in accordance with the Civil Code of the Russian Federation can be classified as follows:

business partnerships - full partnership, limited partnership (limited partnership);

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

state and municipal unitary enterprises - based on the right of economic management and operational management;

production cooperatives (artels).

The classification of enterprises as legal entities depending on the goals of economic activity and organizational and legal form is shown in Fig. 1.1 (for more details see Chapter 4 of the Civil Code of the Russian Federation).

In the world market economy, other associations of entrepreneurs (organizational and economic forms) are being created and functioning:

1) associations - associations, a union of persons, organizations established by the state;

2) corporations - joint-stock associations in a company of several firms in order to achieve their common goal and protect privileges;

3) trusts - associations of enterprises (a form of monopoly) without the right of a legal entity and financial independence, subordinate to a single management;

4) syndicates - associations of entrepreneurs (one of the forms of monopoly) and all commercial activities (prices, sales of products) while maintaining the legal independence of all enterprises included in it;

5) cartels - associations of firms, companies for joint activities with the preservation of a legal entity and production independence;

6) concerns - associations of industrial and commercial enterprises subject to centralized financial control and management;

7) consortia - associations operating on the basis of a temporary agreement between banks and industrial enterprises for the placement of loans, financial, commercial operations, investments, etc .;

8) conglomerates - associations of enterprises belonging to various sectors of the economy and not associated with direct production cooperation;

9) holding companies - associations that have control over other companies by owning their shares and money capital or the right to appoint directors of controlled companies.

The economic basis of market relations in Russia is property, the forms of which are equally protected by state legislation.

The creation of enterprises is based on the principles determined by legislation (regardless of the form of ownership) and goes through several stages:

the emergence of an idea to create a new enterprise;

identification of opportunities for the use of new technologies, techniques and communications;

market research, demand volume, etc .;

selection of suppliers of raw materials and other factors of production;

selection of co-founders;

identification of financial capabilities, sources and financial justification;

organizing events for the creation of enterprises, depending on the form of ownership;

state registration, production of seals, stamps, registration with the state tax service, etc.

In accordance with the Regulation on state registration of business entities, registration is carried out by local authorities. Refusal to register is possible only upon detection of violations of applicable laws.

The drawn up act of state registration is valid for 30 days from the date of issue of the temporary certificate.

For the subsequent registration of the status of a legal entity, it is necessary:

1) obtaining codes of OKPO (all-Russian classifier of enterprises and organizations) and OKONKh (all-Russian classifier of organizations by type of activity) in state statistics bodies;

2) registration with the tax office;

3) certificate of the Ministry of Finance of the Russian Federation on the entry of the enterprise into the state register;

4) opening a current account in a bank and depositing 50% of the authorized capital into this account;

obtaining permission from the police for the manufacture of seals, stamps;

print order.

Upon the fulfillment of these requirements and the expiration of 30 days, having handed over a temporary certificate, an entrepreneur, having received a permanent certificate as an economic entity, acquires legal independence and legal capacity.

Thus, education (institution) can occur by:

- establishment of a new enterprise (co-establishment), i.e. independent formation of the authorized capital or contribution by the co-founders of certain shares, contributions to the authorized capital of the enterprise being founded;

- entry into the field of entrepreneurship;

- redemption of a partner's share;

- entry into the field of entrepreneurship through inheritance.

All these forms of foundation are included in entrepreneurial activities provided for by the legislation of the Russian Federation.

The founders can be:

state and municipal bodies of local self-government;

capable citizens, individual entrepreneurs;

legal entities;

business companies (state and municipal) when creating subsidiaries;

Foreign citizens;

voluntary associations of citizens (on personal labor participation and share contributions);

funds of business entities for entrepreneurial activities.

The number of founders is not limited by law, except for a closed joint stock company.

The size of the authorized capital (fund) of an enterprise is regulated by the Civil Code of the Russian Federation and laws on certain organizational and legal forms in civil circulation.

Constituent documents include:

- the charter of the enterprise (for any form of ownership);

- agreement of founders (if there are two or more founders);

- a statement by the founder or a person authorized to carry out state registration.

At the meeting of founders, issues are considered:

- about the organization and corporate name of the enterprise;

- on the adoption of the charter;

- about the choice of the director.

With the transition of the Russian economy to market relations and the country's inclusion in the world system of foreign economic relations, foreign investors rushed to Russia. New markets, cheap labor, the availability of favorable natural resources (especially oil and gas, forestry, metallurgical, etc.) are attracted by the possibility of obtaining super-profits.

In the Russian Federation, enterprises with foreign investments, independent or joint, are created in the form of:

- enterprises with equity participation of foreign investments (joint) subsidiaries and branches;

enterprises wholly owned by foreign investors;

- branches of foreign legal entities.

Investment objects can be:

- newly created and modernized fixed assets in the spheres of the economy;

- securities, targeted cash deposits, scientific and technical products, rights to intellectual values, property rights.

The procedure for the liquidation of an enterprise is determined by Art. 63 of the Civil Code of the Russian Federation. Liquidation (termination of the enterprise) is carried out by the liquidation commission under the following circumstances:

- the decision of its founders or the expiration of the term of the legal entity;

- merger of enterprises into larger ones with a single centralized management system;

- joining through production and technological cooperation;

- division into a number of independent economic or legal entities;

- separation from a number of merged into an independent or parent enterprise;

- transformation into a different organizational and legal form with the consent of the labor collective.

Liquidation by court decision is possible in the event of:

- insolvency of the enterprise;

- engaging in activities prohibited by law;

- bankruptcy and business insolvency arising from a court decision stating this collapse, with the imposition of full blame for mistakes or illegal actions on the insolvent debtor.

Liquidation is recognized as completed after making an entry about it in the Unified State Register of Legal Entities, the enterprise is considered liquidated as a legal entity.

Topic 1. Organization of accounting in organizations

Goal and tasks

Target studying the topic - to systematize and consolidate the knowledge gained by students when studying the theory of accounting about the principles and organization of accounting at an enterprise and its regulatory regulation.

Tasks:

In-depth study of the provisions of regulatory documents on accounting that determine the procedure for organizing accounting in a commercial organization;

In-depth study of the organizational and legal forms of enterprises and their impact on the organization of accounting;

In-depth study of the importance of the accounting policy of the organization, the factors that determine its choice, the impact of accounting policies on the organization of accounting.

1.1 Organizational and legal basis for the activities of a commercial organization.

1.2 Principles and organization of accounting in the enterprise

1.3 The accounting policies of the organization

Content

Organizational and legal basis for the activities of a commercial organization

One of the features of accounting is its maintenance within a particular organization. Accounting reflects the activities of an individual organization.

An organization is an independent economic entity created in the manner prescribed by law for the production of products, the performance of work, the provision of services in order to meet social needs and make a profit. The organization independently carries out its activities, disposes of its results and income remaining after taxes and other mandatory payments. Organizations registered on the territory of the Russian Federation may have different organizational and legal forms.

Depending on the goals of their activities, organizations are divided into commercial and non-commercial.

Commercial organizations pursue profit making as the main goal of their activities.

Non-profit organizations are created to achieve social, charitable, cultural, educational, scientific goals, to protect the health of citizens, develop physical culture and sports, meet other intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, provide legal assistance or other purposes related to the achievement of public goods. Non-profit organizations can also carry out commercial activities, but only to achieve the goals for which they were created.

Currently, organizations of various forms of ownership function in the Russian Federation: federal, municipal, joint-stock, cooperative, private, each of which can be a legal entity.

A legal entity is an organization that owns, economically or operatively manages separate property and is responsible for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, fulfill obligations, be a plaintiff and defendant in court.

Legal entities that are commercial organizations can be created in the following organizational and legal forms: state and municipal unitary enterprises; production cooperatives; business partnerships (general or limited partnerships); business companies (joint stock companies, limited liability companies or additional liability companies).

A unitary enterprise is a commercial organization not endowed with the ownership right to the property assigned to it by the owner. This property is considered indivisible and cannot be distributed among the employees of the organization. In the form of unitary, only state and municipal organizations are created, the property of which is either owned by the state or owned by the municipality. A unitary enterprise is endowed with property on the basis of the rights of economic management and operational management.

A production cooperative is a voluntary association of citizens on the basis of membership for joint production or other commercial activities based on their personal labor or other participation and the consolidation of property shares by its participants.

The property owned by the cooperative is divided into shares of its members in accordance with the charter. The profits received by the cooperative are distributed among its members, as a rule, according to the labor contribution. A different procedure for the distribution of profits should be provided for by the charter of the cooperative. The property is distributed in the same manner upon liquidation of the cooperative. When one of the members leaves the cooperative, in accordance with the charter, a part of the property may constitute an indivisible fund and shall not be subject to distribution until it is liquidated.

A general partnership is a partnership whose members are engaged in entrepreneurial activity on behalf of the partnership and are liable for its obligations with property belonging to the partnership. The property is formed at the expense of participants' contributions received from activities, income and other sources established by law. The property belongs to the participants on the basis of common shared ownership. The partnership itself is not a legal entity.

A limited partnership (limited partnership) is a partnership in which, along with general partners (participants) who conduct economic activities and are responsible for the obligations of the partnership with their property, there are several investors. Investors participate only in the distribution of profits, and do not participate in the management and implementation of activities.

Joint-stock company - a company, the authorized capital of which is divided into a certain number of shares. The shares are distributed among the members of the company and certify the contribution of funds to the capital.

A joint stock company can be open or closed. If the members of the company can dispose of their shares without the consent of the other shareholders, then the company is recognized as open. The shares of such a company are distributed by open subscription and are freely traded.

A joint-stock company, the shares of which can be distributed only among a predetermined circle of persons and cannot be freely sold, is considered closed.

An additional liability company differs from other legal entities in that its participants are jointly and severally liable for its obligations in an amount that is a multiple of their shares.

Information about the organizational and legal form contains the charter of the organization: name, location, size of the authorized capital, composition, procedure for the formation and competence of management and control bodies, procedure for distribution of profits, conditions for reorganization and liquidation and other information provided for this type of legal entity.

The procedure for joint activities of founders to create a legal entity, conditions for transferring their property to it and participating in its activities. defines the memorandum of association

A legal entity of any organizational and legal form is subject to state registration in the manner prescribed by the law on the registration of legal entities, for which the following documents should be submitted to the tax inspectorate at the location of the organization: application for registration; articles of association; memorandum of association (decision to create an organization); documents confirming payment of at least 50% of the authorized capital; certificate of payment of the state fee ..

Legal entities may have branches, representative offices, agencies and other subdivisions, allocated geographically, but not being legal entities. The presence of branches and representative offices is reflected in the constituent documents of the legal entity.

When creating an organization, the charter stipulates the types of activities that it can engage in. The charter may contain several types of activities, among which the main ones are distinguished.

The types of activity can be subdivided as follows: production and sale of products (material values); wholesale or retail sale of goods; performance of work; service.

In organizations engaged in production, products are manufactured from raw materials and materials during the technological process, the properties of which differ from those of the starting materials. In accounting, it is necessary to obtain data on the cost of each type of manufactured product, since such data underlie the formation of prices for such products. The cost indicator has a complex composition and therefore a significant part of the accounting work is occupied by the accounting and distribution of production costs.

Organizations that perform work can be created in the form of construction, repair, geological, design and survey, research organizations and road facilities. In accounting, it is necessary to obtain information about the cost of each work performed (or a set of works). In such organizations, the production cost accounting section is highly labor-intensive.

Organizations that provide services can be created in the form of transport and communications enterprises, commodity and stock exchanges, credit institutions, investment, pension and other funds, legal and audit firms, leasing companies, service sector organizations, etc. work, the service has no material essence. For many organizations included in this group, there is a special procedure for conducting accounting. So, there are significant differences in the organization of accounting in credit institutions, among professional participants in the securities market. As for the rest of the organizations included in this group, one of the main accounting features is that, as a rule, the cost of each specific service provided is not calculated, but cost control is carried out for the calendar period as a whole.

Organizations engaged in trade and intermediary activities are distinguished into a special group. These organizations sell goods, that is, material values that are not subject to further processing in this organization. The costs of these organizations are formed as a whole for the calendar period. At the same time, their feature is the laborious accounting of inventory items.

Despite the fact that in the charter one or several types of activity are singled out as the main ones, in the course of economic activity, an organization can carry out other types of activity. Often, industrial and construction organizations conduct trade activities (especially barter transactions), carry out investment activities from free profit, etc. For accounting purposes, all types of activities are differentiated into current, investment and financial.

The current activity is the activity of the organization specified in its constituent documents and bringing the main profit. Current activities also include transactions that cannot be included in investment or financial activities, for example, foreign economic or intermediary activities. Regardless of the type of current activity in accounting, you should calculate the costs associated with its implementation and income from this activity, and also determine the financial result from it.

Investment activity is an activity related to capital investments (investments) in land plots, buildings and other real estate, in equipment, intangible and other non-current assets. The same type of activity includes the implementation of long-term financial investments in other organizations, as well as the issue of bonds and other long-term securities.

Financial activity is the activity of an organization related to operations with short-term securities, granting loans for a period of up to 12 months, issuing bonds and other securities of a short-term nature, etc.

Organizational and legal basis for the activities of a commercial organization