When entrepreneurs choose the organizational and legal form of their enterprise, they most often create an LLC or register as an individual entrepreneur. But there are other options. How to choose the right form for a new organization in 2018.

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What is meant by the organizational and legal form of a legal entity?

To a person who rarely encounters legal terminology, the expression “organizational and legal form of an enterprise” may seem cumbersome and awkward. This expression, he will think, refers to large enterprises that have some kind of special status. But we can talk about an ordinary LLC. So what is it?

The organizational and legal form of an enterprise is the legal foundation of entrepreneurial activity. This is a system that:

• determines who and how will lead the organization;
• establishes limits of liability;
• predetermines the rules for transactions and other aspects of economic activity.

For example, in an LLC or JSC the business is managed by a general meeting of owners. Resolves management issues CEO– within the scope of powers defined in the law and charter. In particular, the meeting must agree to certain transactions. And in a simple partnership, each of the participants in the organization has the right to conduct business, unless otherwise agreed upon during its creation.

• commercial and non-commercial - according to the purpose of creation ();
• unitary and corporate - according to the method of management ().

Before registering a company, the founders decide why they are creating it - to make a profit or for other purposes. If the choice is in favor of the financial component, then the organization will be classified as commercial. And if the main purpose of the activity is not to make a profit, then the choice must be made from the list of non-commercial forms.

What types of organizational and legal forms of enterprises are identified in the law?

Let's look at what organizational and legal forms the law divides organizations into.

What organizational forms are considered non-profit?

1. Consumer cooperative. This is a voluntary association of people and their property to implement joint projects. They occur quite often: for example, these are GSK, ZHSK, OVS.
2. Public and religious organizations. They are an association of citizens with the aim of satisfying spiritual or other needs not related to financial side life (political, for example).
3. Funds. Such an organization exists on voluntary contributions from citizens and legal entities and has no membership. They are created to achieve socially beneficial goals: educational, charitable, cultural and others.
4. Real estate owners association. TSN is based on the association of owners of apartments, dachas, land plots, and other real estate, which TSN members use jointly.
5. Associations (unions). They are created to achieve the common goals of citizens or legal entities.
6. Institutions. The owner chooses this form to implement non-commercial functions, and he also finances the organization. Moreover, an institution is the only type of non-profit organization that has property under the right of operational management.
7. There are other, less common organizational and legal forms of enterprises: for example, Cossack societies or small communities of indigenous peoples of the Russian Federation.

Organizational and legal forms of commercial enterprises: what is it?

Commercial forms:

1. Economic partnerships. There are both general and faith-based partnerships. They differ in the degree of responsibility of the participants. The form is not too popular.
2. Production cooperatives. This is a voluntary association of citizens based on membership and share contributions.
3. Business partnerships. Their work is regulated separately. A very rare form.
4. Peasant farming. An enterprise that has such an organizational and legal form is an association of citizens for farming. Based on their personal participation in the business and property contributions.
5. Economic societies. This is the most popular option for commercial organizations. Presented in the form of limited liability companies (LLC) and joint stock companies (JSC).

If a citizen wants to engage commercial activities, but without forming a legal entity, he has the right to register an individual entrepreneur. This is another popular form of doing business. In the All-Russian Classifier of Organizational- legal forms(OKOP) IP has its own number - 50102.

What you need to know about LLC

For enterprises in Russia, LLC is the most common organizational and legal form. Such companies:

• belong to business companies,
• conduct commercial activities,
• bring profit.

The capital of the LLC is formed by the contributions of the participants, divided into shares. This form of business organization is suitable for entrepreneurs who, for one reason or another, are not satisfied with the status of an individual entrepreneur. An LLC can be created quickly. This form requires less financial costs for maintenance than AO.

What are the main features of JSC

JSC is the second most popular organizational and legal form of a legal entity. The capital of the organization is divided into a certain number of shares. JSCs are divided into public (PJSC) and non-public (NAO). The main difference between them is that in PJSC shares can be freely alienated, in accordance with securities legislation.

What are the pros and cons of IP

The main advantages of individual entrepreneur status:

1. Quick registration.
2. Low state duty.
3. Fewer fines compared to legal entities.

The main disadvantage of the individual entrepreneur status is that the entrepreneur is liable for obligations with all his property.

How to choose an enterprise form for your business

Before choosing a legal form for your enterprise, the manager must answer the following questions:

1. How will the company be financed - will it require an investor?
2. Are there any plans to hire employees?
3. What is the expected monthly and annual turnover from the business?
4. Which payment is preferable - cash or non-cash?
5. Is it possible to sell the business?

If we're talking about about the most common types of business, entrepreneurs most often choose between individual entrepreneur and LLC status:

1. Registering an individual entrepreneur is faster and easier, and the fines are much lower. But the citizen will have to answer with all his property.
2. LLCs are convenient for those who open a joint business. The authorized capital is divided into shares, which depend on the size of the participants’ contributions. The LLC is not liable for the obligations of the founders, and the founders are not liable for the obligations of the LLC (except for cases of subsidiary liability, which are provided for by law - for example, in case of bankruptcy). But you will have to pay maximum fines, and maintaining an LLC requires money.

The type of business organization you choose depends on:

• financial expenses,
• amount of liability,
• limits of powers of governing bodies and much more.

In the production of products, products are used that retain their natural shape, and their cost is transferred to the product gradually, as they are used. Such funds are called fixed assets. OPF is a generally accepted abbreviation for their designation. Their share in the country's national property exceeds 90%. Let us consider in detail in the article what OPF is.

Features of the use of concepts

Currently, there is no unified approach to defining terms. In international practice, the concept of “fixed capital” is used. In the national economy it can be called differently - fixed assets or funds.

What is OPF?

Production assets include assets whose useful life is at least a year, and whose cost exceeds the indicator established depending on the prices of products of capital-forming sectors of the economy.

The cost of OPF is transferred to products during the depreciation process. At the end of their service life, they are fully paid for through depreciation deductions.

You need to know that OPFs are tools that can be used repeatedly during the production process.

Classification

OPF is divided into funds from industries that produce goods and provide services. Assets vary by form of ownership. Production OPF may be private, state, municipal, or regional property.

Assets can be owned or leased. The OPF system also allocates funds from cities, districts, territories, republics, and regions.

Another classification is based on the degree of influence of the means on the subject of labor. Based on this feature, OPFs are distinguished between active and passive.

Sources of information

Information about means of production can be obtained from:

• Regular statistical reporting on availability, movement and using OPF.
• One-time reporting on the results of revaluation of financial assets.
• Data from the enterprise register and sample surveys.

OPF structure

The division of funds into types is carried out in accordance with the all-Russian classifier. In the structure of the OPF, intangible and material resources are distinguished.

The latter include:

• Buildings (excluding housing).
• Facilities.
• Residential properties.
• Equipment, machines.
• Transport.
• Tools, inventory (industrial, household).
• Livestock (productive, working).
• Perennial crops.
• Other OPF.

What are "buildings"? These are facilities in which main, auxiliary and auxiliary production is carried out, and administrative activities are carried out. In addition, outbuildings are also classified as buildings. The cost of OPF of this type, except construction costs, price included utility networks(plumbing, electricity, ventilation system, heating, etc.).

Structures are engineering and construction objects necessary for conducting production activities. These include, in particular, bridges, tunnels, overpasses, roads, etc.

Equipment, machines

This group includes:

• Units that directly affect the subject of labor or affect its movement during production.
• Regulatory, measuring devices, instruments, laboratory equipment.
• Electronic computers, analog machines, units used to control the technological process.
• Other equipment.

Transport

This group includes automobiles, rolling stock, in-plant vehicles, trucks, trolleys, trolleys, etc. The share of transport in the structure of the general industrial enterprise is constantly increasing.

Inventory, tools

The OPF takes into account all types of instruments whose useful life exceeds 1 year. Devices with a shorter service life are classified as working capital.

Industrial and household equipment also includes accessories that are used to store tools, materials, and facilitate production operations. These include, in particular, tables, shelving, workbenches, containers, fireproof cabinets, furniture, printing equipment, etc.

Cattle

Draft livestock - oxen, bulls, horses, etc. - were identified as a separate group back in 1996. Productive (producing offspring and products) animals are also included in the OPF. These include cows, pigs, sheep, etc.

The cost of young animals and fattening cattle is included in working capital agricultural enterprises.

Intangible OPF

This group includes:

• Subsoil exploration costs.
• Databases and computer software.
• Original works of art, literature, entertainment.
• Industrial technologies.
• Other OPF classified as products of intellectual work, the use of which is limited by copyright.

Additionally

The composition of fixed assets includes not only operating fixed assets, but also the value of unfinished assets. They become the property of the user from the manufacturer in an unfinished state or with staged payment, when they are actually financed by the customer.

Assets are included in the moment of transfer of ownership. Consequently, OPF increases by the cost of unfinished material means of production.

The category of unfinished objects includes plantations of perennial crops, young animals, livestock that have not reached fruiting age, grown for repeated production of products. This group also includes fish, poultry, and bee families that are bred for breeding purposes and food production.

Classification Features

The composition of the above groups is constantly revised. This is due to changes in the OPF due to scientific and technological progress. Production is constantly evolving, operating conditions are improving, consumer needs are changing, and equipment is becoming more complex.

In each specific economic sector, the given classification of OPF is detailed. This means that the division into groups within industrial production will differ from the separation used in agricultural production.

Classification meaning

The division of fixed assets according to physical characteristics allows for an analysis of changes in the structure of funds. In addition, the classification helps determine which category the funds belong to - an asset or a liability. Inclusion in one or another group is determined by the specifics of the industry activity.

As a rule, structures and buildings are included in liabilities. However, in some industries these objects are liabilities. An example is the oil and gas industry. Wells of enterprises included in the category of structures are classified as assets of the production plant.

Conclusion

Production assets are of great importance for any enterprise. The effectiveness of activities depends on their condition.

Fixed assets can be purchased with your own or borrowed money. The operation of renting (leasing) objects is quite common. In many cases, temporary use of fixed assets owned by other enterprises for a fee is more profitable than purchasing them with your own funds.

Any equipment wears out. To compensate for losses, depreciation of funds was introduced into practice. It involves regular write-offs of depreciation amounts until the end of the operating life. These funds can subsequently be used to modernize, repair equipment or purchase new machines. The company independently chooses the depreciation method. The chosen method must be reflected in the accounting policy.

To make effective management decisions It is necessary to regularly analyze production results. When studying them, it is possible to identify unpromising, unprofitable areas of activity, and optimize the costs of general production. The profit and, consequently, the solvency of the enterprise depend on how efficiently fixed assets operate. The investment attractiveness of the company, in turn, depends on its indicator.

Introduction

2. Types of enterprises depending on organizational and legal forms

3.2 Other legal forms

4. Organizational and legal forms of non-profit enterprises

4.1 Consumer cooperative

4.2 Public and religious associations

4.3 Associations of legal entities

Conclusion

Bibliography

Applications

INTRODUCTION

The central link of a market economy is economic entities (organizations, enterprises, households).

An enterprise is a separate economic production unit (entity) that owns and produces goods and services.

In a market economy, an entrepreneur is free to choose options for solving problems, development alternatives and defining his goals.

The organizational and legal forms of entrepreneurial activity are extremely diverse.

When deciding on the choice of organizational and legal form, the entrepreneur determines:

1. required level;

2. the scope of possible rights and obligations, which depends on the profile and content of future activities;

3. possible range of partners;

4. existing legislation in the country.

The legal form of an enterprise is a complex of legal and economic norms. Which determine the nature, conditions and methods of forming legal and economic relations between employees and the owner of the enterprise. These legal norms regulate internal and external relations, the organization and activities of enterprises.

The presence of organizational and legal forms of management, as shown world practice, is the most important prerequisite for the effective functioning of a market economy in any state, including Russia.

1. The concept of the organizational and legal form of an enterprise

Organizational and legal system in the country since January 1, 1995. is formed in accordance with the Civil Code of the Russian Federation.

The organizational and legal form of an enterprise is simply a form of legal registration of an enterprise, which creates a certain legal status for this enterprise.

When characterizing enterprises, it is necessary to keep in mind that the concept of “organizational and legal form” and the concept of “enterprise” are not identical. Within one enterprise they can be united as its participants different shapes, and in separate organizational and legal forms several can be combined independent enterprises. Each of the legal forms of enterprises has a different degree of isolation of their owners and proprietors. To do this, it is enough to compare the rights of open source owners joint stock company(they have the right to only part of the property of the enterprise and are limited in performing managerial functions) and business partnerships (in which there is a close relationship between the owner and the property and the opportunity to directly perform the functions of managing the enterprise). All enterprises, in accordance with the Civil Code of the Russian Federation, depending on the main purpose, are divided into non-profit and commercial. Non-profit enterprises differ from commercial enterprises in that making a profit is not the main goal of the former and they do not distribute it among participants.

2. Types of enterprises depending on legal forms

According to the Civil Code of the Russian Federation, the following forms of enterprises can be considered (see Appendix 1):

1. Business partnerships and societies

1.1. General partnership

1.2. Partnership of Faith

1.3. Limited Liability Company

1.4. Additional liability company

1.5. Joint-Stock Company

1.6. Subsidiaries and dependent companies

2. Production cooperatives

3. State and municipal unitary enterprises

4. Non-profit organizations

Let us consider in more detail the organizational and legal forms.

3. Organizational and legal forms of commercial enterprises

3.1 Business partnerships and societies

These forms can be divided into:

A general partnership is a partnership whose participants (general partners), in accordance with an agreement concluded between them, engage in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to them.

The management of the business activities of a general partnership is carried out by general agreement of all its participants. Each participant in a general partnership usually has one vote when resolving any issues at the general meeting. Participants in a full partnership jointly and severally bear subsidiary liability with their property for the obligations of the partnership. That is, in fact, this statement means unlimited liability of comrades.

General partnerships are common mainly in agriculture and service sector; They are usually small enterprises and their activities are quite easy to control.

Limited partnership (limited partnership) - a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there is one or more participant-investors (limited partners) who bear the risk of losses, related to the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership.

This organizational and legal form of the enterprise is typical for larger enterprises due to the possibility of attracting significant financial resources through a virtually unlimited number of limited partners.

Limited liability company (LLC) 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; 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 to the extent of the value of their contributions.

The authorized capital of a limited liability company is made up of the value of the contributions of its participants. This organizational and legal form is common among small and medium-sized enterprises.

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; Participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple of the value of their contributions, determined by the constituent documents of the company. In the event of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the remaining participants in proportion to their contributions, unless a different procedure for the distribution of liability is provided for by the constituent documents of the company. That is, in fact, an additional liability company is a hybrid of a general partnership and a limited liability company.

The advantages of partnerships are as follows:

1. partnerships are easy to organize, i.e. an agreement between the participants is practically simply concluded and there are no special bureaucratic procedures;

2. economic, in particular, material, labor, financial capabilities of the enterprise increase significantly;

3. there is an opportunity for higher specialization of the partnership participants in management due to the large number of participants;

4. in the Russian Federation this advantage cannot be used: in some Western countries In taxation, an exception is made for some small businesses - they are legal entities, but taxes are paid not by the company, but by its owners through individual income tax.

The disadvantages of such organizational and legal forms, which are not always visible in the first stages of creating a company, manifest themselves in the following points:

1. The participants of the partnership do not always clearly understand the goals of the enterprise and the means of achieving these goals, i.e. the participants may experience incompatibility in interests and, when it is necessary to act with all decisiveness, the participants will either be inactive, or their policies will be so inconsistent that this inconsistency can lead to losses, or even bankruptcy of the company, and the most dangerous thing is inconsistency on the main questions;

2. financial resources are limited during the development of an enterprise, and this limitation does not allow the company to fully realize the potential, because a developing business requires new capital investments;

3. difficulties arise in determining the extent of each person’s contribution to the company’s income or loss; it is difficult to divide, figuratively speaking, “property acquired together”;

4. there is some unpredictability of the further activities of the company after one of the members of this partnership leaves it due to some points of the existing legislation: “The participant who left the general partnership is paid the value of part of the property of the partnership corresponding to the share of this participant in the share capital...” (Article 78, clause 1, Civil Code of the Russian Federation), “A participant in a limited liability company has the right to leave the company at any time... At the same time, he must be paid the value of a part of the property corresponding to his share in the authorized capital of the company...” (Article 94, Civil Code of the Russian Federation) : as a rule, most of these companies simply fall apart in such a situation;

5. this disadvantage characteristic only of partnerships: the existing unlimited liability, almost every participant is responsible not only for some of his own management decisions, but also for the decisions of the entire partnership or another participant.

The regulation of emerging issues, the method of using property and the goals of doing business depend on the organizational and legal form (OLF). IN modern Russia It is possible to create several types of OPF:

• legal entities - commercial organizations (LLC, OJSC, CJSC, partnerships, unitary enterprises, etc.);
• legal entities – non-profit organizations (political parties, social movements, consumer cooperatives, homeowners' associations, funds, etc.);
• business entities without forming a legal entity (Individual entrepreneurs, mutual funds, farms and etc.).

The most common organizational and legal forms are individual entrepreneurs, LLC, CJSC and OJSC. You can find out more about them below.

Limited Liability Company

LLC is the most common legal form. Such an enterprise can be opened either by one founder or by a group of businessmen. The maximum number of participants reaches 50 people.

There are several advantages of an LLC:

• ease of opening(you will not need to issue shares and then register them with the Federal Financial Markets Service. Thanks to this, costs are reduced by at least 20 thousand rubles);
• fast(the period from submitting documents to opening a company is 1 week);
• ease of doing business(you will not need to prepare a register of shareholders and submit reports to financial market control authorities).

Please note that information about the company's participants is contained in the Unified State Register of Legal Entities and is available to third parties. It is also necessary to register any changes in the constituent documents.

Closed joint stock company

A closed joint stock company is a more complex organizational and legal form than an LLC. This is due to the need to maintain a register of shareholders and many additional requirements to reporting.

The advantages of JSC include:

• high confidentiality(information about participants is not entered into the Unified State Register of Legal Entities);
• ease of changing the list of shareholders(information about them is in the register maintained by the JSC itself).

This OPF involves registration of the issue of shares. A third-party registrar may be involved in maintaining records.

public corporation

OJSC is the most common organizational and legal form among large companies. Such companies can attract additional investments by issuing shares. The work of the OJSC has a large number of formalities. There are also strict legal reporting requirements.

The advantages of OJSC include:

• public circulation of shares(there are no restrictions on their transfer to third parties);
• possibility of placing securities(shares can be sold on Russian and foreign exchanges).

The obligation of open joint-stock companies is an annual audit by an independent audit organization. Annual reports and balance sheets must be published in the media.

Individual entrepreneur

An individual entrepreneur is not a legal entity. The registration procedure for this OPF has been significantly simplified. Among the advantages of IP are:

• ease of registration(you only need an application to the Federal Tax Service);
• minimal responsibility(the amount of fines is significantly lower than for legal entities).

Wherein individual entrepreneur is responsible for the activities of all his own property, including an apartment and a car.

If you have not decided on the organizational and legal form, the DONATIV company will suggest a solution to this issue!

1.1.2. The relationship between management and management

1.2. Functions and principles of management

1.2.1. Management functions

1.2.2. Management principles

1.3. Management in the system of concepts of a market economy

1.3.1. The essence of the system of concepts of a market economy

1.3.2. Management systems based on anticipating market changes

Priorities of the professional development system for managers

2. History of development and foreign experience of management

2.1. Historical background of management

2.1.1. Prerequisites for the emergence of management

2.1.2. Conditions for the formation of a systematic approach to management

2.2. Scientific schools of management

2.3. Features of Russian management

2.3.1. Conditions for the formation and development of Russian management

2.3.2. Domestic priorities in management

3. Methodological foundations of management

3.1.General theory and methodology of management

3.1.1. Economic methods

3.1.2. Administrative methods

3.1.3. Social-psychological methods

3.2. Objects of management activities

3.2.1. Types of objects of management activities

3.2.2. Innovation as an object of management

3.2.3. Information Management

3.3. Innovation Management

3.3.1. The importance of effective innovation management

3.3.2. Innovation policy of the enterprise

3.3.3. Types of innovation

3.4. Management and Entrepreneurship

3.4.1. Entrepreneurship as a management function

3.4.2. Main goals and functions of entrepreneurship

2. Declaration of manager functions.

II. Organisation management

4.Organizational, legal and economic foundations of organization management

4.1. Concept and essence of the organization

4.1.1. Concept and life cycle of an organization

4.1.2. Essence and characteristics of the organization

4.2. Internal and external environment of the organization

4.2.1. Internal environment of the organization

4.2.2. External environment of the organization

4.3. Main types of organizational structures

4.3.1. Linear and functional management structures

4.3.2. Complex functional and matrix structures

4.3.3. Network and ring management structures

4.4.Organizational and legal forms of business in Russia

4.4.1. Historical and modern forms of ownership

Organizational and legal forms of legal entities

4.4.2. Organizational and legal forms of legal entities

4.4.3. Forms of ownership as institutional units

Types of associations

5. Organizational processes

5.1.Communications in management

5.1.1. General concept of communications

5.1.2. Communication process

5.1.3. Communication styles

Nonverbal communication

5.2. Management decision making

5.2.1. General concept

5.2.2. Decision Models

5.2.3. Management decision making process

5.3. Conflict Management

5.3.1. Conflict Management Process

5.3.2. Conflict resolution methods

5.3.3. Common mistakes when resolving conflicts

1. Attempts to resolve the conflict without finding out its true causes, i.e. Without diagnostics.

2. Premature “freezing” of the conflict.

3. The subject of the conflict and opponents are incorrectly defined.

4. Delay in taking action.

6. Poor choice of intermediary.

8. Passivity of opponents.

10. Lack of work with stereotypes.

11. Generalization of the conflict (there were no measures to limit it or localize it).

12. Errors in the contract.

6.Organizational culture and corporate brand

6.1.Essence and elements of organizational culture

6.1.1. Concept and structure of organizational culture

6.1.2. Contents of organizational culture

6.2.Main types of organizational cultures

6.2.1. Universal characteristics and types of organizational cultures

6.2.2. National differences in cultures

National differences in cultures

6.3. Formation of a corporate brand

6.3.1. Concept and content of a corporate brand

6.3.2. Standard brand promotion program

Vision of the stages of brand building by leading experts

Stage 1. Defining the goal.

Stage 2. Project planning.

Stage 3. Analysis of the real state of the brand (i.e., ideas about it in the minds of the target segment).

Stage 4. Analysis of compliance of the actual state of the brand with the desired one.

Stage 5. Competitor analysis.

Stage 6. Development of a brand development strategy.

Stage 7. Execution of the strategy. Integrated marketing communications. Organizational changes in the company.

Stage 8. Brand monitoring.

6.3.3. Brand features in telecommunications

6.4.Brand promotion management

6.4.1. Channels and methods of brand promotion

6.4.2. Preventing dissonance in the brand promotion process

1. Resource management.

2. Marketing management.

III. Personal management and power

7. Personality model of a modern manager

7.1. Social norms of behavior and business ethics

7.1.1. Ethics of modern business

7.1.2. Organization and conduct of negotiations

7.1.3. Business interior

7.2. Formation of a manager’s personal image

7.2.1. Filling out your personal image

7.2.2. Features of a constructive behavioral strategy

7.3. Personal development and increase in human capital

7.3.1. Human capital in the personality development system

7.3.2. Human capital structure

8. Human resource management

8.1. Basic theories of motivation and their application in Russian organizations.

8.1.1. Motivation model and motivational incentives

8.1.2. Content theories of motivation

Pyramid of needs a. Maslow

Activity characteristics

Determination of labor motivation in modern works of Russian scientists

8.2. Economic and non-economic methods of motivation

8.2.1. Economic incentives

8. 2.2. Non-economic methods of motivation

8.3. Concept and types of work collectives

8.3.1. The concept and formalization of the labor collective

8.3.2. Informal groups (groups)

8.4. Formation of an effective workforce

8.4.1. Formation of a team and relationships within it

8.4.2. Team building program

1. Lapping in

2. “Palace” coup

3. Effectiveness

9. Power and leadership

9.1.1. Power and influence. General concept.

9.2. Basics of Leadership Concepts

9.2.1. Nature and definition of leadership

9.2.2. Contents of the concept of leadership in organization management

9.3. Personal management styles

9.3.1. One-Dimensional Management Styles

9.3.2. Multidimensional management styles

9.4. Manager's performance

9.4.1. Efficiency and productivity of managerial work

9.4.2. Economic efficiency of managerial labor

9.4.3. Assessing the manager's contribution to management effectiveness

1. Recruitment.

2. Organization of work with subordinates and employees.

2.1. Consultations with subordinates.

2.2. Responsibility and delegation of authority.

Literature

Organizational and legal forms of legal entities

Legal entities
Commercial organizations	Non-profit organizations
Business partnerships and societies	Consumer cooperatives
General partnerships
Partnerships of Faith
Limited Liability Companies	Public and religious organizations
Companies with additional liability
Joint stock companies open and closed type
Subsidiaries and dependent companies
Producer cooperatives	Institutions
State and municipal, unitary enterprises
Enterprises based on the right of operational management	Associations of legal entities (associations and unions)
Enterprises based on the right of economic management

4.4.2. Organizational and legal forms of legal entities

Some features of specific organizational and legal forms of organizations, their formation, functioning and management are as follows.

General partnership – This is 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.

A person can be a member of only one general partnership.

A general partnership is created and operates on the basis of a constituent agreement, which is signed by all its participants. The constituent agreement of a general partnership must contain: the name of the partnership; its location; procedure for managing activities; conditions on the size and composition of the partnership's share capital; on the size and procedure for changing the shares of each participant in the share capital; on the size, composition and procedure for making contributions; on the responsibility of participants for violation of obligations to make contributions.

Management of the activities of a general partnership is carried out by general agreement of all participants. The founding agreement of a partnership may provide for cases when a decision is made by a majority vote of the 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.

Each participant in a general partnership has the right to act on behalf of the partnership, unless the founding agreement establishes that all its participants conduct business jointly or that the conduct of business is entrusted to individual participants. When conducting the affairs of a partnership jointly by its participants, the consent of all participants of the partnership is required for each transaction.

Partnership of Faith (limited partnership) – This is a partnership in which, along with participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property (full partners), there are one or more participant-investors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits amounts, contributions made by them and do not take part in the partnership’s business activities.

The position of general partners participating in a limited partnership and their responsibility for the obligations of the partnership are determined by the rules of this Code on participants in a general partnership. A person can be a general partner in only one limited partnership. If the business name of a limited partnership includes the name of an investor, such investor becomes a general partner.

A limited partnership is created and operates on the basis of a memorandum of association. The memorandum of association is signed by all general partners. The constituent agreement of a limited partnership must contain: the name of the partnership; its location; procedure for managing activities; conditions on the size and composition of the partnership's share capital; on the size and procedure for changing the shares of each of the general partners in the share capital; on the size, composition, timing and procedure for making deposits, their responsibility for violation of obligations to make deposits; on the total amount of deposits made by investors.

The management of the limited partnership is carried out by the general partners. The procedure for managing and conducting the affairs of such a partnership by its general partners is established by them according to the rules of the Civil Code of the Russian Federation on general partnerships. Investors do not have the right to participate in the management and conduct of the affairs of the partnership, or act on its behalf except by proxy. They do not have the right to challenge the actions of their general partners in managing and conducting the affairs of the partnership.

Limited Liability Company – This is a company established by one or several persons, the authorized capital of which is divided into shares of sizes 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.

Participants of the company who have not made full contributions bear joint liability for its obligations to the extent of the value of the unpaid part of the contribution of each participant.

The constituent documents of the company are the constituent agreement signed by its founders and the charter approved by them. If a company is founded by one person, its constituent document is the charter.

The constituent documents of the company must contain: the name of the company; its location; procedure for managing activities; terms about size authorized capital society; on the size of shares of each participant; on the size, composition, terms and procedure for making deposits, on the responsibility of participants for violation of obligations to make deposits; on the composition and competence of the company’s management bodies and the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes.

The supreme body of the company is the general meeting of its participants. An executive body is created in the company, which carries out the current management of its activities and is accountable to the general meeting.

The exclusive competence of the general meeting of company participants includes:

changing the charter and the size of its authorized capital;

formation of executive bodies of the company and early termination of their powers;

approval of annual reports and balance sheets of the company and distribution of its profits and losses;

decision on reorganization or liquidation of the company;

election of the audit commission (auditor) of the company.

Issues falling within the exclusive competence of the general meeting of company participants cannot be transferred to them for decision by the executive body of the company.

To check and confirm the accuracy of the company's annual financial statements, it has the right to annually engage a professional auditor who is not connected by property interests with the company or its participants (external audit).

Additional liability company – This is a company established by one or several persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same amount for everyone, a multiple of the value of their contributions, determined by the constituent documents of the company. In the event of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the remaining participants in proportion to their contributions, unless a different procedure for the distribution of liability is provided for by the documents of the company.

Joint-Stock Company – is a company whose authorized capital is divided into certain number shares Participants in a joint stock company (shareholders) 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.

Shareholders who have not fully paid for the shares bear joint liability for the obligations of the joint stock company to the extent of the unpaid portion of the value of the shares they own.

The corporate name of the company must contain its name and an indication that the company is a joint-stock company.

A joint stock company, the participants of which can alienate the shares they own without the consent of other shareholders, is recognized as an open joint stock company. Such a company has the right to conduct an open subscription for the shares it issues and their free sale under the conditions established by law and other legal acts.

An open joint stock company is obliged to annually publish for public information an annual report, balance sheet, and profit and loss account.

A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is considered closed. It does not have the right to conduct an open subscription for the shares it issues or otherwise offer them for acquisition to an unlimited number of persons. Shareholders of a closed joint stock company have a pre-emptive right to purchase shares sold by other shareholders of this company. The number of participants in a closed joint-stock company must not exceed the number established by the law on joint-stock companies, otherwise it is subject to transformation into an open joint-stock company within a year, and after this period – liquidation in court.

The founders of a joint stock company enter into an agreement between themselves that determines the procedure for their joint activities to create the company, the size of the authorized capital, the categories of shares issued and the procedure for their placement, as well as other conditions provided for by the law on joint stock companies.

The constituent document of a joint stock company is its charter, approved by the founders. The charter of a joint stock company must contain: the name of the company, its location; procedure for managing activities; conditions on the categories of shares issued by the company, their par value and quantity, and the amount of the company's authorized capital; on the rights of shareholders; on the composition and competence of the company’s management bodies and the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes. The charter of a joint stock company must also contain other information provided for by the law on joint stock companies.

The authorized capital of a joint stock company is made up of the par value of shares acquired by shareholders.

An open subscription for shares of a joint stock company is not allowed until the authorized capital is paid in full. When establishing a joint stock company, all its shares must be distributed among the founders.

The supreme governing body of a joint stock company is the general meeting of its shareholders.

The exclusive competence of the general meeting of shareholders includes:

changing the charter of the company, including changing the size of its authorized capital;

election of members of the board of directors (supervisory board) and the audit commission (auditor) of the company and early termination of their powers;

formation of the executive bodies of the company and early termination of their powers, if the company’s charter does not include the resolution of these issues within the competence of the board of directors;

approval of annual reports, balance sheets, profit and loss accounts of the company and distribution of its profits and losses;

decision on reorganization or liquidation of the company.

In a company with more than fifty shareholders, a board of directors (supervisory board) is created. If it is created, the charter of the company must define its exclusive competence.

The executive body of the company can be collegial (board, directorate) and (or) sole (director, general director). He carries out the current management of the company's activities and is accountable to the board of directors (supervisory board) and the general meeting of shareholders. The competence of the executive body of the company includes the resolution of all issues that do not constitute the exclusive competence of other management bodies of the company, as determined by law or the charter of the company.

By decision of the general meeting of shareholders, the powers of the executive body of the company may be transferred under an agreement to another commercial organization or to an individual entrepreneur (manager).

The competence of the management bodies of a joint-stock company, as well as the procedure for making decisions and speaking on behalf of the company, are determined by the law on joint-stock companies and the charter of the company.

At the request of shareholders whose total share in the authorized capital is ten percent or more, an audit of the company's activities must be carried out at all times.

Subsidiaries and dependent companies . A business company is recognized as a subsidiary if another (main) business company or partnership, by virtue of a predominant participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the opportunity to determine the decisions made by such company.

The subsidiary is not liable for the debts of the parent company (partnership).

The parent company (partnership), which has the right to give instructions to its subsidiary, including under an agreement with it, is liable jointly and severally with the subsidiary for transactions concluded by the latter in pursuance of such instructions.

A business company is recognized as dependent if another (predominant, participating) company has more than twenty percent of the voting shares of a joint-stock company or twenty percent of the authorized capital of a limited liability company.

Production cooperative (artel) – this is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural or other products, work, trade, consumer services, provision of other services), based on their personal labor and other participation and association its members (participants) of property shares. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization.

The founding document of a cooperative is its charter, approved by the general meeting of its members.

The charter of the cooperative must contain: its name, its location, the procedure for managing its activities, conditions on the amount of share contributions of members of the cooperative; on the composition and procedure for making share contributions by members of the cooperative and their liability for violation of obligations to make share contributions; on the nature and procedure for the labor participation of its members in the activities of the cooperative and their responsibility for violating the obligation of personal labor participation; on the procedure for distributing profits and losses of the cooperative; on the amount and conditions of subsidiary liability of its members for the debts of the cooperative; on the composition and competence of the management bodies of the cooperative and the procedure for their decision-making.

The number of members of the cooperative should not be less than five.

The highest governing body of a cooperative is the general meeting of its members.

In a cooperative with more than fifty members, a supervisory board may be created, which exercises control over the activities of the executive bodies of the cooperative.

The executive bodies of the cooperative are the board and (or) its chairman. They carry out the ongoing management of the activities of the cooperative and are accountable to the supervisory board and the general meeting of members of the cooperative.

Only members of the cooperative can be members of the supervisory board and board of the cooperative, as well as the chairman of the cooperative. A member of a cooperative cannot simultaneously be a member of the supervisory board and a member of the board or chairman of the cooperative.

The competence of the management bodies of the cooperative and the procedure for their decision-making are determined by law and the charter of the cooperative.

The exclusive competence of the general meeting of members of the cooperative includes:

amendment of the charter;

the formation of a supervisory board and termination of the powers of its members, as well as the formation and termination of powers of the executive bodies of the cooperative, if this right according to the charter is not transferred to its supervisory board;

admission and exclusion of cooperative members;

approval of annual reports and balance sheets of the cooperative and distribution of its profits and losses;

decision on reorganization and liquidation of the cooperative.

The law on production cooperatives and the charter of the cooperative may also include the resolution of other issues within the exclusive competence of the general meeting.

Issues falling within the exclusive competence of the general meeting or supervisory board of the cooperative cannot be transferred by them to the decision of the executive bodies of the cooperative.

State and municipal unitary enterprises. 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, which is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

The charter of a unitary enterprise must contain: the name of the enterprise, its location, the procedure for managing activities, information about the subject and goals of the enterprise, as well as the size of the authorized capital of the enterprise, the procedure and sources of its formation, with the exception of state-owned enterprises.

The property of a state or municipal “unitary enterprise” is respectively in state or municipal ownership and belongs to such an enterprise with the right of economic management or operational management.

The body of a unitary enterprise is the 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 and is not liable for the obligations of the owner of its property.

A unitary enterprise based on the right of economic management is created by decision of an authorized state body or local government body.

The constituent document of such an enterprise is its charter, approved by an authorized state body or local government body.

The owner of the property of this enterprise is not responsible for the obligations of the enterprise.

A unitary enterprise based on the right of operational management (state-owned enterprise) is created on the basis of state or municipal property.

The constituent document of a state-owned enterprise is its charter, approved by an authorized state body or local government body.

The owner of the property of a state-owned enterprise bears subsidiary liability for the obligations of such an enterprise if its property is insufficient.

Consumer cooperative – This 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 by combining its members with property shares.

The charter of a consumer cooperative must contain: its name, its location, the procedure for managing its activities, conditions on the amount of share contributions of members of the cooperative; on the composition and procedure for making share contributions by members of the cooperative and on their responsibility for violating the obligation to make share contributions; on the composition and competence of the management bodies of the cooperative and the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes; on the procedure for covering losses incurred by members of the cooperative.

Members of the 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.

Income received by a consumer cooperative from business activities is distributed among its members.

Public and religious organizations (associations) - These are voluntary associations of citizens united on the basis of their common interests to satisfy spiritual or other non-material needs.

Public and religious organizations are non-profit. They have the right to carry out entrepreneurial activities only to achieve the goals for which they were created and in accordance with these goals.

Participants (members) of these organizations do not retain rights to the property transferred by them to these organizations, including membership fees. They are not responsible for the obligations of these organizations, and organizations are not responsible for the obligations of their members.

Fund – This 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 (founder) 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 it 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.

The procedure for managing the fund and the procedure for forming its bodies are determined by its charter, approved by the founders.

The foundation's charter must contain: the name of the foundation, information about its purpose; instructions on the fund's bodies, including the board of trustees that supervises the activities of the fund; on the procedure for appointing officials of the fund and their dismissal, on the location of the fund, on the fate of the fund’s property in the event of its liquidation.

Establishment – This is an organization 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.

The peculiarities of the legal status of certain types of state and other institutions are determined by law and other legal acts.