Types of enterprises and organizations according to various characteristics. Classification of enterprises according to various criteria


Enterprise economics: lecture notes Dushenkina Elena Alekseevna

1. Classification of enterprises

1. Classification of enterprises

There are several types of classifications of entrepreneurship.

Main classification criteria enterprises are:

1) industry and subject specialization;

2) production structure;

3) size of the enterprise.

The main ones are considered industry differences manufactured products. According to this classification enterprises are divided into:

1) industrial;

2) agricultural;

3) enterprises of transport, communications, construction.

Industry traditionally divided into two large industry groups: mining And processing industry. In turn, the processing industry is divided into light industry, food industry, heavy industry, etc.

In practice, there are rarely enterprises whose industry affiliation can be clearly defined. As a rule, most of them have intersectoral structure. In this regard, enterprises are divided into:

1) highly specialized;

2) multidisciplinary;

3) combined.

Highly specialized enterprises that produce a limited range of mass-produced or large-scale products are considered. TO multidisciplinary include enterprises that produce a wide range of products and for various purposes– most often found in industry and agriculture. Combined enterprises are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combining production is that one type of raw material or finished products at the same enterprise it is transformed in parallel or sequentially into another, and then into the next type.

The most complex form of combining production is complex use raw materials for the manufacture of products of different structure and chemical composition when, based on the same raw materials, the enterprise produces products that differ in characteristics, purpose and manufacturing technology.

Grouping of enterprises by enterprise size received the most widespread use. As a rule, all enterprises are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (less often up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following can be used: indicators:

1) number of employees;

2) the cost of manufactured products;

3) the cost of fixed production assets.

One international standard There is no differentiation of enterprises, dividing them into small, medium and large. It all depends on the specific situation, level of development, type of economy, and its sectoral structure. The classification based on the number of employees with differentiation by economic sectors is mainly used.

Small enterprises in industry, construction and transport began to include enterprises with up to 100 employees, in agriculture - up to 60 people, in retail trade and consumer services - up to 30 people, in other industries - up to 50 people. In this case, the average number of employees who are not on the staff of the enterprise is added to the average annual number of employees. These criteria (taking into account world practice) are conditional criteria for dividing enterprises by size.

By field of activity are divided into enterprises of the production and non-production spheres.

According to the nature of the raw materials consumed They are divided into mining industry enterprises and manufacturing industry enterprises.

By type of ownership enterprises are divided into state, municipal, private, cooperative, etc.

By scale of business activity enterprises can be divided into the following types:

1) individual enterprise: any creative activity of one person and his family;

2) collective enterprise.

By operating time throughout the year are divided into year-round enterprises and seasonal enterprises.

By level of specialization enterprises are divided into:

1) specialized - these enterprises produce a certain range of products;

2) universal – these enterprises produce a wide range of products;

3) mixed - these enterprises occupy an intermediate place between specialized and universal enterprises.

By degree of production automation enterprises are divided into automated, partially automated, mechanized, partially mechanized, machine-manual and manual.

By nature of activity enterprises are:

1) non-profit – not related to the sale of products for the sake of enrichment (charitable activities);

2) commercial – income-generating enterprises. This type of activity is usually called business.

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Rarely do we consider small organizations that have a single simple goal and whose leaders are not interested in anything other than their own peace and well-being. The subject of consideration in the management course is the management of complex organizations. Organizations that are commonly called complex usually have the following specific characteristics:

Types of organizations

Organizations arose quite a long time ago and, as human development progressed, they steadily grew, became more complex, and acquired more higher value in people's lives. If we try to formulate what is usually understood by an organization, then, first of all, the thought arises: the concept of “organization” is associated with the joint activities of a group of people who strive to achieve some common goals. Therefore, in the simplest formulation organization is a group of people acting together to achieve common goals. To successfully achieve these goals, the activities of people in a group must be coordinated. Therefore, an organization can be viewed as a group of people whose activities are consciously coordinated to achieve a common goal or goals.

There are, however, important fundamental differences that lead to the identification of two significant types of organizations (Figure 3.1):

Rice. 3.1. Types of organizations

Multinational enterprises- enterprises whose capital belongs to entrepreneurs from several countries are called multinational. Multinational companies are formed by merging the assets of the merging firms different countries and issuing shares of the newly created company. Other forms of formation of companies mixed in capital are: exchange of shares between companies that retain legal independence; creation of joint companies, share capital which belongs to the founders on a parity basis or is distributed in certain proportions established by the legislation of the country of registration; acquisition foreign company a stake in a national firm that does not give it control rights.

IN modern conditions The largest industrial firms focus on creating joint manufacturing enterprises, as well as enterprises for scientific and technical cooperation, including the joint use of patents and licenses, as well as the implementation of agreements on cooperation and specialization of production. Especially numerous joint ventures in new and rapidly growing industries that require huge one-time investments, - in oil refining, petrochemicals, chemical industry, production of plastics, synthetic rubber, aluminum, in nuclear energy. Joint ventures are also created as temporary associations to carry out large contracts for the construction of ports, dams, pipelines, irrigation and transport structures, power plants, railways and so on.

Complex organizations, as a rule, have not one goal, but a set of interrelated goals, the implementation of which is ensured as a result of the interaction of various parts of the organization.

The key, internal goal of any truly operating organization is its own. If an organization's goal of self-reproduction is lost or deliberately suppressed, then it may cease to exist. An organization that does not have an internal orientation towards survival can survive only under the influence of sufficiently powerful external forces. But in this case, reproduction will require much more effort.

Organizational resources

The goals of most organizations involve transforming some resources to achieve results. The resources that an organization uses can be classified in different ways. For example, among the resources used by organizations we can distinguish: people ( human resources), capital, material resources, technology, information. Below we will separately consider the role of various resources in the activities of the organization.

Dependence on the external environment

Complex organizations tend to be closely linked to environment. Organizations depend on the world around them because they receive resources from it, because that is where the consumers of their products or services are located, because they are connected to this world by thousands of formal and informal connections and relationships.

The external environment of organizations is usually understood as that part of the surrounding world with which the organization actively interacts. It is customary to distinguish components of different quality in the composition of the external environment: economic conditions, consumers, trade unions, government acts, legislation, competing organizations, value systems in society, public views, equipment and technology and other components. All these factors are constantly changing.

Of great importance is that although the organization depends very much, this environment, as a rule, is beyond the direct influence of managers. Every year the management modern organizations everything has to be taken into account large quantity environmental factors.

Horizontal division and cooperation of labor

If at least two people are working together to achieve a common goal, they are more likely to share the work and coordinate their activities. Dividing a whole job into parts is usually called horizontal division of labor. Dividing a large amount of work into numerous small, specialized tasks and combining the efforts of many workers allows an organization to produce much more output than if each person worked independently.

In complex organizations, horizontal division and cooperation of labor manifest themselves in the form of the formation of units that perform specific functions and achieve specific specific goals. In order for an organization, under conditions of division of labor, to ensure the achievement of common goals and the creation of a holistic, usable result, the division of labor must always be accompanied by its cooperation, that is, it is necessary to ensure coordination of individual works and interaction between workers.

Classic approach to horizontal division of labor production company involves the separation of divisions carrying out production, marketing and financial activities. They represent the core activities that must be performed successfully for the firm to achieve its goals.

Divisions, like the organization of which they are a part, are groups of people whose activities are consciously directed and coordinated by the organization to achieve the overall goals of the latter. Thus, large complex organizations consist of several interconnected organizations created specifically to achieve specific goals and numerous informal groups that arise spontaneously. All divisions and informal organizations that exist within a complex organization form and pursue their own goals, which may, to a greater or lesser extent, contradict the overall goals of the complex organization. This is one of the most important reasons for the complexity and ambiguity of the management process in organizations.

The need to manage an organization

Horizontal division of labor

The horizontal division of labor results in each worker becoming a partial worker. In other words, he does not produce a finished product, but only performs some operations necessary to obtain the finished product. In order for the finished product to be ultimately obtained, the actions of all partial workers must, as noted above, be coordinated, i.e. management is necessary.

Where there is no division and cooperation, there is no need for management. The larger and more complex the organization, the more important the role and the more complex the management process. Therefore, if in small organizations the performance of management functions can be combined with other types of activities, then in large organizations management is isolated view activities.

Vertical division of labor

Since work in an organization is divided into component parts, is carried out through the joint efforts of many people and needs to be managed, someone must carry out this management. If the organization includes a sufficient number of employees and groups whose activities should be coordinated, then there will be many coordinators. This means that a division of labor also arises among coordinators and that their activities will also have to be coordinated. Thus, people appear in the organization whose task is reduced to coordinating numerous coordinator-managers. It is clear that the work that managers will do, coordinating directly with the performers, will be noticeably different from the work of their bosses.

Thus, There are two internal forms of division of labor in an organization. The first is the division of labor into components that make up parts of the overall activity, i.e. horizontal division of labor. The second, called the vertical division of labor, separates the work of coordinating actions from the actions themselves and distinguishes the levels of such coordination.

The presence of management as an integral element of the activities of a complex organization does not depend on the nature of the organization. The general structure and nature of the management process will be the same for a charitable society and for the criminal police, for the church and for the army, for a state socialist enterprise and a private company. However, the focus of our consideration will be primarily on organizations of a special type -. By a company we will understand any organizational and economic unit that operates in a market environment and sets commercial goals, that is, goals related to obtaining. Although this set characteristics does not reflect the full variety of characteristics of a company as a special case of an organization; for our purposes this will be sufficient.

Organization as a spatio-temporal structure of production factors makes it possible to obtain the maximum qualitative and quantitative results in the most a short time and at minimum costs.

Different organizations are characterized by different types of management structures.

See below: organizational management structure

Organization as a socio-economic system

Organizations- These are open socio-economic systems.

Features of socio-economic systems:
  • variability (nonstationarity) of individual parameters of the system and stochasticity of its behavior;
  • the uniqueness and unpredictability of the system’s behavior in specific conditions and at the same time the presence of its maximum capabilities determined by the available resources;
  • the ability to resist system-destroying trends;
  • ability to adapt to changing conditions;
  • the ability to change its structure and form behavioral options;
  • the ability and desire for goal setting, i.e., the formation of goals within the system.

The concept of “system” is shown in Fig. 3.5.

In an organization as a system, the following elements are distinguished:
  • functional areas of the organization;
  • elements of the production process;
  • controls.

Rice. 3.5. System concept

Functional areas act as objects of management in organizations and determine their management structure (Fig. 3.6).

Rice. 3.6. Functional areas

Typical functional areas are sales (marketing), production, finance, personnel, R&D (innovation) (Table 3.1).

Table 3.1 Examples of the main goals of functional areas of the organization

Functional area

Specific purpose

Take first place in selling products (of a certain type) on the market

Achieve the highest labor productivity in the production of all (or certain) types of products

Maintain competitiveness and innovation (constant updating) of products

Preserve and maintain at the required level all types of financial resources

Staff

Provide the conditions necessary to develop the creative potential of employees and increase the level of satisfaction and interest in work

Restrictions and conditions for the functioning of organizations

Restrictions- external environment organizations (environment direct impact, environment of indirect influence).

Conditions - internal environment (internal variables) of the organization (Fig. 3.7).

Rice. 3.7. Organization as a system

General characteristics of the external environment:

  • interconnectedness of environmental factors;
  • complexity of the external environment;
  • mobility (variability) of the external environment;
  • uncertainty of the external environment.

Internal Variables- these are situational factors within the organization, which are mainly controllable and regulated. Exist various options determining the composition of the organization's main internal variables.

There are a huge number of enterprises operating in the economy. They differ from each other in a number of ways.

Classification makes it possible to identify groups of homogeneous groups based on certain characteristics from the entire set of enterprises. For each homogeneous group, its own methods of organizing production, management and planning are developed.

The main characteristics of the classification include: the industry of the enterprise, its size, specialization and scale of production of similar products, methods of organization, degree of mechanization and automation, forms of ownership, etc.

Signs of industry affiliation are:

  • the nature of the raw materials used. On this basis, enterprises are divided into enterprises of the mining and manufacturing industries;
  • purpose and nature of the finished product. On this basis, all enterprises are divided into 2 groups: those producing means of production and those producing consumer goods;
  • technical and technological community of production. On this basis, enterprises are distinguished: with continuous and discrete production processes; with a predominance of mechanical, physical, chemical production processes;
  • By operating hours throughout the year year-round and seasonal enterprises are distinguished.

The most widespread division of enterprises is by size; on this basis, enterprises are divided into large, medium and small (including small ones with status). The main criterion for classifying an enterprise into one of the groups is indicators of the volume of activity, the number of employees and the cost of capital, taking into account industry specifics. Small enterprises receive status in accordance with current legislation.

According to the specialization of production and the scale of production of similar products, they are divided into:

  • highly specialized with a mass type of production organization;
  • specialized with a serial type of production organization;
  • universal (diversified) with a single type of organization.

There are also combined enterprises where they are present for various types products have several signs of specialization and scale of production of similar products.

According to the methods of organizing production, enterprises are divided into groups with a predominance of flow, batch and individual methods of organization.

According to the degree of mechanization of production processes, enterprises are distinguished:

  • comprehensively and partially automated;
  • comprehensively and partially mechanized;
  • with a predominance of manual and machine-manual production processes.

The organizational and legal form of enterprises is determined by the form of ownership. Enterprises differ:

  • private form of ownership: personal (family);
  • enterprises of collective ownership.

Enterprises of state (municipal) form of ownership are distinguished separately. State (municipal) enterprises are based on law economic management. Such enterprises have a certain independence in their economic activity. Unitary enterprises based on right of operational management, - These are federal government enterprises. The activities of such enterprises are fully regulated by the state: the order plan is finalized, product prices are approved, and the distribution of profits and manufactured products is approved. The state approves the enterprise's charter and appoints a manager. State-owned enterprises are subordinate to ministries (departments).

On the basis of two forms of ownership, enterprises of mixed forms of ownership can be created, such as:

  • state joint-stock companies (a joint-stock company with a 100% block of shares that are state property);
  • joint stock companies with a controlling stake at the disposal of the enterprise;
  • joint-stock companies with a certain share of shares at the disposal of the state;
  • enterprises of joint (with a foreign investor) ownership - joint ventures.

Enterprises of public ownership include associations and unions.

An analysis of the distribution of enterprises by type of ownership indicates the predominance in Russia of enterprises with private form property and a small share of state and municipal unitary enterprises. If we compare these data with 1996, then the number state enterprises decreased by 3 times, municipal - by 27.2%. But the share of private enterprises due to the processes of denationalization and privatization increased by 17%.

  • the federal law dated July 24, 2007 No. 209 Federal Law “On the development of small and medium-sized businesses in the Russian Federation.”

1. By type of product manufactured: enterprise for the production of goods; service enterprises.

2. By industry and type of economic activity: production; construction; trading; agricultural; scientific - production, etc.

3. By type of ownership: government; municipal; private; mixed.

4. By character legal regime property: individual; collective; with common shared ownership; with common joint property.

5. Depending on the size of the enterprise: small (up to 50 hired workers); medium (50-500); large.

6. According to the predominant production factor: labor intensive; capital intensive; material-intensive.

7. By ownership of capital and control over it: national; foreign; mixed.

8. Depending on property limits: with full responsibility; With limited liability.

In Russia, participants commercial activities are, as a rule, legal entities, and in the West, instead of legal entity talking about the company.

In Russia, there are the following organizational and legal forms of enterprises:individual (family) enterprise, general partnership, limited partnership, limited and additional liability companies, joint stock company (closed and open), enterprises created on the basis of lease and purchase of property labor collective, state unitary enterprise, municipal unitary enterprise, state enterprise, production cooperative.

In the theory of the firm, the time factor plays a significant role, so it is necessary to identify the differences between the two concepts used by economists: “long term” and “ short term”. These concepts were first introduced in economic theory Alfred Marshall. They do not mean any fixed period of calendar time. These concepts have a qualitative, economic meaning and are defined depending on the nature of the company’s obligations.

Long term This is the period of time during which a firm can change all the factors of production used to make a product.

In contrast to the long-term, during the short-term period the firm has minimal freedom to maneuver. It is not even able to increase production in accordance with increased consumer demand. To do this, the company must increase purchases of raw materials, introduce overtime work or hire additional workers. Even after this, it will be some time before the company begins to produce additional products. Consequently, during the short-term period, an increase in demand can only be satisfied through inventories of finished goods.

Short term - this is the period of time during which the company cannot change general dimensions fixed capital: structures, number of machines and equipment used in production. This is a period of fixed production capacity.

It is also assumed that the opportunities for free access of new firms to the industry in the short term are very limited, as a result of which the number of firms per industry market remains constant.

ORGANIZATIONAL AND LEGAL FORMS AND STRUCTURE OF THE ENTERPRISE

In the Civil Code of the Russian Federation, the main organizational and legal forms are business partnerships, business societies, production cooperatives, state and municipal unitary enterprises.

The organizational and legal form of an enterprise depends on a number of characteristics: the procedure for formation and the minimum amount of authorized capital, responsibility for the obligations of the enterprise, the list and rights of founders and participants, etc.

General partnership- a partnership whose participants (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to them. The business name of a general partnership must contain either the names (titles) of all participants and the word “full partnership”, or the name (title) of one or more participants with the addition of the words “company” and “general partnership”. Management of the activities of a general partnership is carried out by general agreement of all participants. Each participant in a general partnership has one vote, unless the constituent agreement provides for a different procedure for determining the number of votes of its participants. 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.

Partnership of Faith is a type of general partnership. Compared to a general partnership, it has the following features: it consists of two groups of participants:

1) general partners - carry out entrepreneurial activity on behalf of the partnership itself and bear unlimited and joint liability for the obligations of the partnership;

2) investors (limited partners) - only make contributions to the property of the partnership, but are not liable with their personal property for its obligations.

Limited Liability Company (LLC)- a company founded by one or more persons, authorized capital which is divided into shares determined by the constituent documents; Participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of their contributions.

Additional liability company (ALC)) - such a company is a type of LLC, however distinctive feature ALC is that if the property of a given company is insufficient to satisfy the claims of its creditors, the participants of the company can be held property liable, and jointly and severally with each other. However, the amount of this liability is limited - it does not apply to all of their personal property, which is typical for general partners, but only to part of it - the same multiple size and amount of contributions made for everyone. From this point of view, such a society occupies an intermediate place between societies and partnerships.

Joint-Stock Company(JSC) is a company whose authorized capital is divided into a certain number of shares. The participants of the JSC are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own. A joint-stock company whose participants can alienate the shares they own without the consent of other shareholders is recognized as an open joint-stock company (OJSC). A JSC whose shares are distributed only among the founders or other predetermined circle of persons is recognized as a closed JSC (CJSC).

According to the Civil Code of the Russian Federation unitary enterprise recognized commercial organization, not endowed with the right of ownership of 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. Only state and municipal enterprises can be created in the form of a unitary enterprise. The property of a state and municipal unitary enterprise is located, respectively, in the state or municipal property and belongs to such an enterprise with the right of economic management or operational management. A unitary enterprise is headed by a manager who is appointed by the owner or a body authorized by him and is accountable to him. A unitary enterprise is liable for its obligations with all its property. Unitary enterprises, in comparison with other commercial organizations, have a number of features:

1) the unitary principle is incorporated into the business form of a unitary enterprise. It means that the corresponding commercial organization is not vested with the right of ownership of the property assigned to it. The owner of this property remains the founder of such an organization, i.e. state. The property of such an enterprise is indivisible and under no circumstances can it be distributed among deposits, shares, shares, including among employees of a unitary enterprise;

2) the right of liability is retained by the founders, and the property is assigned to the unitary enterprise only on a limited property right (economic management or operational management);

3) the head of the enterprise is sole manager, which is appointed by the owner or a body authorized by him and is accountable to him.

Production cooperative (PC) is a voluntary association of citizens for joint activities in such areas as production, processing, sales, trade, consumer services, medical services and so on. The corporate name of the cooperative must contain its name and the words “production cooperative” or “artel”. The property of the PC is formed on a shared basis through contributions from its members made in monetary and material forms. The founding document of the PC is its charter. The number of members of the cooperative must be at least 5 people. The property owned by the PC is divided into shares of its members in accordance with the charter of the cooperative. The profit of the cooperative is distributed among its participants in accordance with their labor participation, unless a different procedure is provided for by the charter of the cooperative. A PC can be voluntarily reorganized into a business partnership or company by a unanimous decision of its members or liquidated. PC does not have the right to issue shares.

The structure of an enterprise is the composition and relationship of its internal links (shops, sections, departments, services) and the forms of their interrelation in the process of the enterprise's activities. There are general, production and organizational structure enterprise management. The general structure of an enterprise is a complex of production and non-production divisions, their connections and ratios in terms of the number of employees, area, and throughput.

There are several types of classifications of entrepreneurship. Main classification criteria enterprises are: industry and subject specialization; production structure; enterprise size.

The main ones are considered industry differences manufactured products .

According to this classification, enterprises are divided into: industrial; agricultural; enterprises of transport, communications, construction.

Industry is traditionally divided into two large industry groups: mining and processing industries. In turn, the processing industry is divided into light industry, food industry, heavy industry, etc.

In practice, there are rarely enterprises whose industry affiliation can be clearly defined.

As a rule, most of them have intersectoral structure . In this regard, enterprises are divided into: highly specialized; multidisciplinary; combined.

Highly specialized enterprises are those that produce a limited range of mass or large-scale products. Multi-industry enterprises include enterprises that produce a wide range of products for various purposes - most often found in industry and agriculture. Combined enterprises are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combining production is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then into the next type. The most complex form of combining production is the complex use of raw materials for the manufacture of products that differ in structure and chemical composition, when, based on the same raw materials, the enterprise produces products that differ in characteristics, purpose and manufacturing technology.

Grouping of enterprises By enterprise size received the most widespread use. As a rule, all enterprises are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (less often up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following indicators can be used: number of employees; cost of manufactured products; cost of fixed production assets. There is no single international standard for differentiating enterprises, dividing them into small, medium and large. It all depends on the specific situation, level of development, type of economy, and its sectoral structure. The classification based on the number of employees with differentiation by economic sectors is mainly used. Small enterprises in industry, construction and transport began to include enterprises with up to 100 employees, in agriculture - up to 60 people, in retail trade and consumer services - up to 30 people, in other industries - up to 50 people. In this case, the average number of employees who are not on the staff of the enterprise is added to the average annual number of employees. These criteria (taking into account world practice) are conditional criteria for dividing enterprises by size.

By field of activity are divided into enterprises of the production and non-production spheres.

According to the nature of the raw materials consumed They are divided into mining industry enterprises and manufacturing industry enterprises.

By type of ownership enterprises are divided into state, municipal, private, cooperative, etc.

By scale of business activity enterprises can be divided into the following types: individual enterprise: any creative activity of one person and his family; collective enterprise.

By working hours During the year they are divided into year-round enterprises and seasonal enterprises.

By level of specialization enterprises are divided into: specialized - these enterprises produce a certain range of products; universal – these enterprises produce a wide range of products; mixed - these enterprises occupy an intermediate position between specialized and universal enterprises.

By degree of automation Production enterprises are divided into automated, partially automated, mechanized, partially mechanized, machine-manual and manual.

By nature of activity enterprises are: non-profit – not related to the sale of products for the sake of enrichment (charitable activities); commercial – income-generating enterprises. This type of activity is usually called business. The most important is the classification of enterprises (firms) by legal status and form of business. Sole proprietorship is the property of one person or family; it is liable for its obligations with all its property (capital). Such an enterprise can be registered as independent or as a branch of another enterprise (another company). The form of sole proprietorships is predominantly carried out by firms with a small number of employees. Cooperative enterprises(cooperatives) are voluntary associations of citizens for the purpose of jointly conducting economic or other activities. Their characteristic feature is the personal participation of everyone in joint activities, the use of their own or rented property. There are two main types of cooperatives in the Ukrainian economy: production and consumer cooperatives. In the future, we can expect a wide spread of cooperatives in other areas of activity - scientific, financial, insurance, etc. In the public sector of the economy, one of the forms of entrepreneurship is rental businesses. Lease consists of temporary (on a contractual basis) possession and use of property necessary for the tenant to carry out business activities. Lease objects can be entire property complexes of state enterprises or their structural divisions (branches, workshops, sites), as well as individual units of property. Selected on this basis business companies are associations of entrepreneurs. In most countries with market economies, such societies, depending on the nature of integration (persons or capital) and the extent of liability for obligations (full or partial), are divided into full, limited liability, limited And joint stock. A full company (full liability company) is a company in which all participants are engaged in joint entrepreneurial activities and bear joint liability for the obligations of the enterprise with all their property. A limited liability company is one that has an authorized capital divided into parts; their size is determined by the constituent documents. The participants of this society are liable to the extent of their contribution. A limited partnership is a company that, along with members with full liability, includes one or more participants whose liability is limited to a personal contribution to the property of such a company. The most developed form of business companies is a joint stock company. Let us dwell on it in more detail, since it is directly related to the enterprise under study. .

The main attribute of society is promotion- a security without a specified circulation period, which indicates the shareholder’s equity participation in the authorized capital of the company; confirms membership in it and the right to receive part of the profit in the form of dividends and to participate in the distribution of property during the liquidation of the company. There are two types of joint stock companies: open type, whose shares are distributed through open subscription and purchase and sale on stock exchanges; closed type, shares of which can only be distributed between its founders. The joint stock form of business has significant advantages: financial - it creates a mechanism for the rapid mobilization of large-scale investments and regular receipt of income in the form of dividends on shares; economic - share capital contributes to the establishment of a flexible system of production and economic relations mediated by cross or valuable share ownership; social - corporatization is an important form of denationalization of the property of enterprises of any size, transforming employees into owners of a certain share of the enterprise’s property.

Technological and territorial integrity have the so-called parent (parent) enterprises or firms. The peculiarity of their activities is that they control other companies. Depending on the amount of capital owned by the parent (parent) company, as well as the legal status and degree of subordination, enterprises within the sphere of influence of the parent company can be divided into subsidiaries, associates and branches.

Subsidiary (company)- a legally independent organizational entity that carries out commercial operations and draws up a balance sheet. At the same time, the parent company strictly controls the activities of all its subsidiaries, since it owns a controlling stake in their shares.

Associated enterprise is also formally independent, but for various reasons it depends on the parent company and must be subordinate to its strategic goals. Unlike subsidiaries and associates branch does not enjoy legal and economic independence, does not have its own charter and balance sheet, acts on behalf and on behalf of the parent enterprise, and has the same name as it. Almost the entire share capital of the branch belongs to the parent company.

To summarize, we systematize the above information in the form of a table (Table 3.1).

Table 3.1 - Classification of enterprises

Source

As can be seen from Table 3.1, the classification of enterprises in accordance with industry and functional types of activity in most cases is clear from the very name of the individual groups of such activities. Explanations are required only leasing companies.

In the global economy, this name refers to international rental companies - producers who, for an appropriate fee, rent out consumer goods, computer equipment, various technological equipment, vehicles, etc.

Thus, the enterprise under study, JSC KEZ, is a commercial enterprise, private, with national capital, production and trading, parent (in this case, the only one), average in terms of the number of employees.

Since one of the methods of cognition of processes and phenomena is classification, i.e. dividing the population into groups according to various signs, the above classifications, according to which enterprises are divided into types, give us a complete picture of the activities of the organization under study and its role and place in the economy. Now we can move on to consider the life cycle of an enterprise.

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