production - is the main pillar of any global economy.States that have moved away from this simple and immutable principle, preferring to buy cheap imported goods, in fact, has long lost its independence.Of course, the bedrock of any production are the enterprises.It is acting completely independent subject of economic cooperation, which are created for the production of anything, or to provide some services to citizens or legal persons.Mandatory condition - making a profit.
Each subject must undergo the procedure of state registration, the status of legal person, and only after that, the company can participate in the economic relations both within the country and abroad.
Like any member of the economic process, every company has a number of distinguishing features, which it can easily be identified.Let's list them in detail.Firstly, the company - it is the owners of the property, which must be in their jurisdiction.It is this property, and they provide all of its debt obligations, if any, occur.
As an independent member of trade, enterprises act solely in their own name, and therefore have the right to enter into any contract, as with other entities, and with the citizens.Because of its independence such economic operator may be a defendant or plaintiff in any court.
course of an enterprise must be fully displayed in the detailed financial statements, upon request submitted for testing state regulatory agencies.In addition, each entity necessarily is of particular denomination, which facilitates its determination.
general divide them on a range of attributes.So, in the direction of the company can be divided into producing consumer goods as well as those that produce the means of production.The production itself can be either continuous or discrete (interrupted for a certain period).
- As for orientation, they can be divided into specialized, combined and universal.
- In size they can be subdivided into small, medium and large.
- In addition, businesses can be mass-produced, single-piece and experimental production (the latter type often operate on military industry);
- There are industrial, transportation, shopping variety.
- There are private, collective and municipal enterprises.
Currently in our country operate business partnerships and companies, co-operatives, as well as state and municipal unitary systems.Of course, the activities of the company, at its disposal assets and other factors largely depend precisely on the organizational forms.
We begin the activities of enterprises with business partnerships.Among them are distinguished:
- Fellowship complete type.
- Limited Edition (faith).
- Ltd. and carried by the Company with additional responsibility.
- public and private companies (an example of the latter type enterprises - almost all the major domestic companies engaged in the extraction of mineral resources).
How different the activities of all these species?A general partnership
In accordance with the contract they are engaged in a full-fledged business activities without any restrictions, but on emerging risks may respond with all its assets.Thus, in full partnership holds unlimited liability with respect to all its members.Total assets of the enterprise, in this case do not matter.Even without being a member of the Board, any member meets all of his possessions.Retiring from the Company, it will be for two years to respond to all the commitments made at the time of joining the association.
In this case, the "core" businesses are all the same participants bearing unlimited liability for all emerging risks.Apart from these, there are also kommandisty.In fact, it is the depositors.They also bear some responsibility, but it is limited by the size of their investment in the total capital of the enterprise.That is why these organizations are very similar to the LLC, which we describe below.
This form enterprises organized several persons (or one founder), and the risks are limited to authorized capital.The size of its share rigidly fixed by the charter company.Accordingly, the parties have a responsibility commensurate with the size of their contributions to the charter capital of the subject of economic activity.All the work the company is tightly controlled by its founder: no meeting of the board members are not accepted any more or less important decisions.
Additional Liability Company is a special kind of the previous type.It differs in that all its members are subject to additional subsidized liability, the amount of which is a multiple of the extent of their capital contribution.All other features of this type of enterprise is completely analogous to the above type.
Unlike previous companies, the authorized capital of the business entity is expressed in shares (securities).For some obligations of the participants do not respond, and the risk of losses equal to the value of acquired bonds.If the participants are free to own and dispose of their stakes, the society is called open - JSC.
within the statutory limits of a society has a right to distribute its shares on the conditions of a free subscription.Accordingly, if the securities are distributed only in a circle or government, or ultimately controlled by the law conditions, production company will be closed JSC.No subscription, no public distribution of shares at the subscription does not exist.
Properties of ZAO and OAO
in their work, there are some differences.Let us examine them in more detail:
- In all cases, these companies most effectively mobilize its financial assets.
- If there are any problems, the founders of the risk only for its securities, without risking to part with all their movable and immovable property.
- shareholders directly and actively involved in the management of the enterprise.
- Thanks to the additional incentives to staff the latter has a high motivation to maximize the results of labor.
In this case, a group of citizens voluntarily join the cooperative for production or other activities.The contribution becomes personal labor participation and financial contributions to the organization.All the property of the cooperative is divided between its members and is expressed in equal shares.The profit distributed in a solid, depending on the direct labor force participation in the production or other activities.Also distributed all the property of the cooperative, which remains after its liquidation.
Unitary Enterprise - is a form of production in which his government has no ownership of the production facilities.Roughly speaking, they can be compared with the tenant of the production facilities, which can use the machines to produce parts, but to sell or somehow otherwise dispose of the equipment are not allowed.Thus, the property of such companies can not be divided on units or shares.Logically, the unitary are almost all state-owned enterprises.
In turn, they are divided into the following types:
- Eligible economic management.
- enterprises based on the principle of operational management.
If the economic ownership of the board of the subject can now be controlled within the limits which are set out in the relevant laws.Around the same borders may be at the disposal of property and operational management, but in this case the owner is treated as a job, and the main thrust of the whole enterprise.Thus, for the operational management of the owner (lessee) unitary enterprise has much wider powers.
However, the manager still can not sell the assets of production, using the securities, cash or non-cash means.
trade company stands apart.The main occupation of such organizations is to buy goods from manufacturing firms.If we talk in terms of accounting, the maintenance of accounting documentation in this case is much simpler.After the conversion of certain types of goods to other businesses on this sort happens.Instead of all the components that form the basis of industrial complexes, here operate exclusively goods.
can share them at wholesale and retail variety.
If we talk about the wholesale type, then it includes trading houses and bases, warehouses and other institutions.Wholesale companies may sell products in both firms are engaged in retail trade, and send them to the industrial sector.Examples include brokerage firms, procuring precision instruments abroad.
Accordingly, under the retailers understood the usual shops.
How are liquidated and the enterprise?
Any organization companies should begin with the registration of the state sample.Since the acquisition of the relevant package of documents the subject receives the status of a legal entity.To be registered in this incarnation, the applicant must submit to the registration body the following documents:
- statement about the desire to establish an enterprise.Written founder (s) in a completely arbitrary manner.
- also require articles of incorporation, which will be spelled out all the details.
- Charter, which must be signed by all persons who will go to the board.
- All receipts from banks and other financial documents which could prove that the applicants have not less than 50% of the expected share capital.
- Receipt of payment of the fee in the amount prescribed by law.
- In addition, you must obtain a certificate from the Anti-Monopoly Committee, which must give consent for the organization of your company.
What should be in the memorandum?
in this document have to be given accurate and full name.It is necessary to make an agreement in its location, information about the founders and charter capital, the distribution of equity units and so on.
The statute is necessary to make organizational and legal form of the new entity to organize economic activity, the procedure of organization and possible liquidation, as well as duplicate all financial issues highlighted in the previous document.If unitary production enterprise, many details make unnecessary.The reason is (as we have already said) that the owner of all assets of the organization is a third party, and therefore the management is carried out by a much "abridged" version.
Registration must take place within three days (from the date of submission of all documents), or up to thirty calendar days, which is counted from the date of postmark on the mailed documents.Refuse to register can only be, if any of you have submitted documents do not meet the formal requirements laid down in the law.Attention!Every enterprise management, which is carried out before its official registration, is an administrative offense.
In some cases, cease the activity of the enterprise?
- If such a decision was taken by the board of the organization.
- At the end of the period for which the entity was created.
- Due to the fact that all the objectives have been met, for the sake of the institution that was created.For example, financial companies created for the collection of assistance to victims of disaster.
- in court if it is proved the illegality of the establishment or registration will be revealed some gross violations made in the previous documents.
- Again, the court, if the facts are proven unlawful and illegal activities under the cover of the manufacturing enterprise.
- If an institution is declared bankrupt in accordance with the law.
- In addition, catering is often closed due to inconsistencies in the quality of products to existing state regulations.
A very important point is to provide a service to the Federal Tax Service information on plant closings, as well as information about the closure of the current account.With this service in general should be possible to work closely at any stage, as virtually any deviation from the accepted order of penalties envisaged.
Thus, the company - this is strictly organized structures that are subject to a variety of rules and laws.