What organizations are called commercial? commercial organization

According to the purposes of their activities, legal entities are divided into:

* commercial;

* non-profit (Article 50 of the Civil Code).

Differences between them:

* The main goal of commercial organizations is to make a profit, while non-profit organizations can engage in entrepreneurial activities only insofar as it serves and corresponds to the goals for which they were created;

* the profit of commercial organizations is divided among their participants, and the profit of non-profit organizations goes to achieve the goals for which they were created;

* commercial organizations have general legal capacity, non-profit organizations have special legal capacity;

* commercial organizations can be created only in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises; and non-commercial - in the forms provided for by the Civil Code of the Russian Federation and other laws.

There are two classes of legal entities, which are divided by type of activity. These are commercial and non-profit organizations. A commercial organization is engaged in commercial activities and is a market participant. The main goal is to obtain and maximize profits. After receiving the profit, it is distributed among the participants of the organization. A non-profit organization is engaged in non-profit activities.

One of the main goals of such an organization is not related to making a profit, and if there is a profit, it is not distributed among the participants of the organization. Both types of organizations can have profits, but non-profit organizations use them for statutory purposes.

The ultimate goal The activity of the enterprise is to maximize profits.

The main tasks of the operating enterprise:

Receipt of income by the owner of the enterprise;

Conquering the market or part of it;

Ensuring stable development of the enterprise;

Increased efficiency entrepreneurial activity;

Increased labor productivity;

Providing consumers with the company's products;

Improving the quality of products;

Providing enterprise personnel wages, normal working conditions and opportunities for professional growth;

Creating jobs for the population;

Security environment: land, air and water basins;

Preventing disruptions in the operation of the enterprise (delivery failure, production of defective products, sharp reduction in volumes and reduction in production profitability), etc.

In conditions market economy The independent and separate activities of the enterprise are based on the following principles its organizations: self-sufficiency, self-government and self-financing.

A self-sustaining enterprise is an enterprise that has organized production in such a way that all the costs it makes to bring the raw product to the market are recouped in the cost of this product on the market, i.e. production costs are lower than the price at which the finished product is sold.

Self-government assumes that the enterprise independently selects a production product, acquires raw materials, determines the structure and technology of production, i.e., it resolves all organizational issues related to the activities of the enterprise (what, how and in what volumes to produce, where, to whom, and at what price sell their products), independently dispose of the profit received, remaining after paying taxes and other mandatory payments.

Self-financing implies that the income received by the enterprise does not have to be completely consumed. Part of them should be used in the form of cash to resolve the financial issues of the enterprise. That is, it is assumed that the enterprise not only carries out production, but reproduction, and not only simple reproduction, but expanded production, i.e. production in an increased sense.

The Civil Code of the Russian Federation provides for the following possible forms of organizing business activities:

business partnerships

business companies

production cooperatives

state and municipal unitary enterprises

A business partnership is a commercial organization whose authorized capital is divided into shares (contributions) of its participants (founders), who are liable for its obligations with the property they own.

A business company is a commercial organization whose authorized capital is divided into shares (contributions) of its participants (founders), who are not liable for its obligations with the property they own and risk only their shares (contributions).

A production cooperative (artel) is a commercial organization that unites citizens on a voluntary basis on the basis of membership, personal labor and other participation, and making property share contributions.

A state (municipal) unitary enterprise is a commercial organization created by the state (municipal governing body) and not endowed with ownership rights to the property assigned to it by the owner.

Three of the above four forms of entrepreneurial activity represent one form or another of combining separate, individual, private capital.

The main advantages of combining capital compared to individual entrepreneurship are as follows:

pooling of capital allows you to quickly increase it, and therefore quickly expand this or that commercial activity;

distribution of responsibility for the safety and effective use of the combined capital;

freeing up time for businessmen for personal life, education, recreation, treatment, etc.;

combining the experience and knowledge of capital owners, expanding opportunities to attract highly qualified specialists in all areas of activity;

the owners of the combined capital bear the risk only within the limits of their contributions.

Production cooperative

A production cooperative as a form of organization of entrepreneurial activity may not differ economically from a business partnership or company. It is assumed that members of a production cooperative take personal labor participation in its activities. However, on the one hand, the same thing can happen in small business partnerships and societies, and on the other hand, the law does not exclude the possibility of membership in a production cooperative of legal entities and forms of participation in its work other than labor.

How entity A production cooperative is characterized by the following features:

It is an association of citizens who organize themselves to work;

The basis of the association is membership in the cooperative;

Members of the cooperative participate in the activities of the cooperative through personal labor;

Not only personal labor, but also property participation in the activities of the cooperative is required;

Membership in a cooperative on the basis of only a share contribution without personal labor participation is in principle permitted, but in certain sizes- no more than 25 percent of the amount of share contributions.

The existence of members of the cooperative who do not participate in the activities of the cooperative through their labor is also allowed. But there should be no more than 25 percent;

Members of a production cooperative bear subsidiary liability (subsidiary liability implies that if the property of the cooperative is not enough to cover the obligations, the remaining debt is reimbursed by the shareholders) for the obligations of this legal entity in the amount established by the charter of the cooperative;

The corporate name of this legal entity must contain the actual name of this cooperative and the words “production cooperative” or “artel” (these are synonyms);

The constituent document here is the charter adopted at the general meeting of members of the cooperative;

The number of members of the cooperative must be at least 5. The maximum number is not limited;

The property base of the cooperative's activities is formed by the share contributions of the members of the cooperative.

Unitary enterprise

The main difference between a business partnership and a company and a unitary enterprise is that, firstly, the property they have belongs to them by right of ownership, and secondly, by the right of economic ownership or operational management. In practice, there is usually a second difference between these forms of commercial organizations, which is that unitary enterprises always have only one owner (the state or municipal government), while business organizations usually have several such owners (although the law allows for the possibility of having they also have only one owner).

A unitary enterprise can only be based on state or municipal property.

A unitary enterprise has the following characteristics:

1. Unlike business companies, partnerships and production cooperatives, the enterprise itself does not have the right of ownership of property. The owner of this property continues to be the founder of this enterprise. This property is assigned to the unitary enterprise itself either on the right of economic management, or on the right of operational management, on the so-called limited property right;

2. The property of a unitary enterprise is not distributed among the employees of this enterprise, is indivisible, and there can be only one owner of a unitary enterprise;

3. The management body of a unitary enterprise is sole. This is usually the director or CEO, who is appointed as the owner of the property of this unitary enterprise. Collegial forms of governance are not allowed;

4. The following may be the owner of a unitary enterprise:

The Russian Federation as a subject of civil law,

subjects of the Russian Federation,

municipalities.

Economic partnership

A business partnership differs from a business company in the form of responsibility of its members, or the amount of risk they bear when participating in a particular business organization. This liability can be full, i.e., include liability for the entire property of a participant in a commercial organization, regardless of the size of his contribution to its authorized capital, or partial, limited, i.e., limited to the size of his share (contribution) to the authorized capital of this organization.

A business partnership is based on a contribution to the authorized capital and full property liability of its members. A business company is based on a contribution to the authorized capital, but the liability of its members is limited only by the size of the contribution itself.

A business partnership can exist in two varieties: general partnership and limited partnership.

Full partnership - This is a business partnership in which all its participants, called “full partners,” are liable for its obligations with the property they own.

Partnership of Faith- this is a business partnership in which not all of its participants are liable for its obligations with the property belonging to them, but there are one or more participants who do not take part in the business activities of the partnership, and therefore bear the risk of losses only within the limits of their contributions.

Any person can be a member of only one general partnership or be a general partner in only one limited partnership.

A participant in a general partnership cannot simultaneously be a general partner in a limited partnership and vice versa.

The organization of any partnership is based on the personal trust relationships of its participants. Without trust, a partnership is impossible, since the risk of its participants is unlimited (except by the size of their personal property).

A business company can exist in the following forms:

limited liability company;

additional liability company;

Joint-Stock Company.

Participants in commercial organizations have the right to participate in their management, receive information about their activities, participate in the distribution of profits received, receive a portion of the property remaining after the liquidation of the organization proportional to their contribution, and have other rights under the law and in accordance with the statutory documents.

The classification of commercial organizations is shown in Fig. 3.

Rice. 3. Classification of commercial organizations

A commercial organization is an organization whose main activity is aimed at generating profit, which is distributed among all participants.

Commercial structures are defined in a strict organizational and legal form.

general characteristics

Each participant, also called the founder, has certain rights; he can:

• take part in the affairs of the organization;
• receive any information he is interested in about the activities of the enterprise;
• take part in income distribution;
• claim your share of the property during .

Such organizations are characterized by the following functional characteristics:

• availability of own or rented property;
• pooling the capitals of participants in order to increase and grow financial profits;
• combining the knowledge and experience of participants.

All types of commercial structures have these characteristics, with the exception that they differ significantly in their organizational base.

Their main activity is trade, namely the sale of goods and services. At the same time, they are often engaged in providing all necessary material resources and also carry out trade and intermediary activities. Commercial firms are not directly involved in the production of the goods themselves; this function is characterized by entrepreneurial organizations.

The main goal of a commercial organization is to make a profit.

To achieve this goal, legal entities are engaged in the production of products that meet demand and are able to compete in the market for goods and services. For the same purpose, they provide their participants with favorable conditions for productive activities.

The tasks that such a legal entity sets itself. face, determined by size financial resources available and at disposal, the interests of the owner and other factors.

Classification

According to the degree of responsibility and organizational and legal form, all commercial structures are divided into four main types, each of which in turn is divided into several more groups:

• Business partnerships (authorized capital consists of contributions from the founders, who bear full responsibility for the organization’s property).
• Business companies (authorized capital consists of contributions from founders who do not bear full responsibility for the property).
• (association of participants on a voluntary basis).
• Unitary enterprises (created by the state, do not have ownership rights to property, authorized capital - budget funds).

Business partnerships have a distinctive feature - all members bear responsibility and risk for all property that belongs to the organization.

There are two types:

• – full responsibility of all members is assumed;
• – not all participants bear full responsibility.

Any partnership is built on the basis of the trust of the participants, each of whom risks not only their own contributions. Without a trust relationship, no such association can exist.

Participants in a business company bear responsibility and risk only to the extent of their personal contribution. Their types:

• limited liability company - LLC (capital is divided into contributions of participants who do not take personal part in the affairs);
• company with additional liability (capital consists of shares of participants who bear additional liability for the debts of the enterprise in the amount of their own contribution);
• joint stock companies - joint-stock companies (capital consists of shares, shareholders are not responsible for property, but risk within the limits of their own shares).

Joint stock companies are currently the most popular form of existence of commercial organizations. They are open and closed:

• CJSC (JSC) distribute shares within their organization among the founders.
• OJSC (PJSC) distribute shares through public subscription.

To see which organizational and legal forms are best suited for business, watch the following video:

Financial resources

The creation of such organizations occurs at the expense of funds authorized capital, which is formed from contributions of founders and participants.

The financial sources of commercial firms in the course of their activities are:

• Revenue received from services, goods and works. Its increase is an indicator of the financial growth of the enterprise. Revenue growth occurs as a result of an increase in the volume of products or services produced, as well as due to an increase in tariffs.
• Sale of property. For various reasons, an organization may sell off its equipment.
• Cash savings, this also includes reserve savings.
• Income not related to revenue, non-operating income, provision Money for a certain period of time at interest. This may include interest on deposits, loans, credits, rental income, fines and penalties received as a result joint activities with other companies.
• Income from participation in the financial market.
• Funds from the budget. For example, in the form of subsidies, investments, payment of government orders.
• Proceeds from parent companies.
• A small percentage of cash sources are gratuitous receipts.

The majority of finance is generated by sales revenue, and budget revenues have a relatively small percentage.

Constituent documents

Any legal entity carries out its functions on the basis of constituent documents. Each type of commercial organization has its own set of documents, it depends on the organizational and legal form.

Constituent documentation contains information about the name of the enterprise, its location and the procedure for managing its activities. These three components characterize and identify a legal entity.

The main documents are considered to be and. A limited liability company and a unitary enterprise operate on the basis of a charter, but also include other types of documentation:

• state registration certificate;
• tax registration certificate;
• articles of incorporation (agreement between the participants on the creation of this company);
• agreement on the rights of founders;
• list of founders;
• protocols, decisions, orders, etc.

Joint-stock companies carry out their functions on the basis of the same documents, to which a register of shareholders is added instead of a list of founders.

Particular attention is paid to the method and conditions of storage of documentation; close attention is paid to this during audits. And not surprisingly, its loss deprives a legal entity of legal capacity. An official is responsible for the safety of documents - usually the general director or special substructures - the documentation support department, for example.

Documents are stored in sealed safes and metal cabinets and are issued strictly against receipt.

The storage periods for documentation are established by regulations, according to which each document has its own statute of limitations. The only exceptions are some papers that must be kept forever.

The law strictly prohibits the destruction of documents with an unexpired statute of limitations, as well as the storage of those whose expiration date has already expired. This entails administrative responsibility.

Differences from non-profit organizations

There are two types of legal entities in the Russian Federation. These are commercial and . If the result of a company's activities is not the generation of income, then it is called non-profit.

Although there are some similarities, these forms differ significantly in goals and objectives and not only in them. The first and main difference is in the goals. The purpose of commercial legal entities is to make a profit and improve the livelihoods of their founders. Non-profits act in other interests. Their tasks are related to socially useful goods and are aimed at solving socially significant problems.

In addition to this main difference, there are a number of others:

• Income distribution. If in a commercial company the profit is distributed among the participants, and the other part goes to the development of their own enterprise, then in non-profit companies the situation is somewhat different. In them, finances are used to achieve the goals specified in the charter.
• Manufactured product. The end product of commercial associations is an individual product that is in demand in the market. Nonprofit firms are interested in producing a product for the public good.
• Employees. Non-profit companies require a staff of people acting on a voluntary basis.
• Financial sources. Financial revenues in non-profit structures are divided into external (state funds) and internal (membership fees, income from deposits, etc.).
• Control. The activities of commercial firms are regulated by the behavior and demand of customers. Non-profits do not operate on the basis market relations, they are socially oriented useful product. They are between market and non-market relations.
• Rights. Commercial organizations do not have strict restrictions on their rights; they can carry out any activity permitted by law aimed at making a profit. Whereas non-profit structures operate in strict accordance with the statutory goals within their framework.
• Registration authority. Commercial firms are registered with the tax authorities, while non-profit firms are registered with the Ministry of Justice.

According to regulatory documents, a legal entity is an organization that owns a number of assets that are used to pay off various obligations. Constant changes in the market economy have caused a large number of various companies, which have a number of specific differences from each other. It is these differences that experts use to classify legal entities into separate groups. In this article we propose to consider different kinds

A commercial organization is a legal entity that, after registering a company, pursues making a profit as the main goal of its activities.

“Commercial organization” - the essence of the concept

Legal entities engaged in economic activities for the purpose of generating revenue are classified as commercial entities.

According to the established procedure, this classification includes various societies, municipal and state companies, production cooperatives and partnerships. It should also be noted that regulatory authorities allow the creation of commercial entities to merge with other organizations. Such mergers are called unions and associations of legal entities. Each business entity owns various assets

. Such assets include both property and financial assets. It should be noted that property assets can be either owned by the company or used as a lease. The assets of a legal entity are used to meet existing financial and debt obligations. According to established rules, such companies have the right to use only those assets owned by the organization to cover debt obligations.

Members of the management of such a structure have the legal right to develop their company in order to increase profits. All profits received are distributed according to the level of investment of each member. Commercial organization - what is it? Before you begin to study this issue, you should familiarize yourself with the meaning of this structure. As mentioned above, the category of commerce includes persons who receive regular profits from their activities. Based on this, it can be assumed that main goal similar companies is an organization

economic activity

Accepted classification of activities

All commercial entities can be divided into two conditional groups. The first group includes corporations managed by founders and members of the management team who have corporate rights. It's important to note that this group includes several subgroups. Such subgroups include farms, partnerships and production societies.

The second group includes all municipal and state companies. Distinctive feature of these business entities is the lack of ownership of assets received from the business owner. This means that the management level does not have corporate rights to manage the company.

As a rule, such organizations are created under close government control.

What is the difference between non-profit and for-profit entities

Non-profit organizations have a number of specific differences from commercial entities. The main difference is the company's main goal. Thus, commercial structures conduct business activities in order to obtain regular income. In addition, the direction of activity of the subject should be taken into account. As practice shows, commercial structures work for the benefit of only the founders. Non-profit companies strive to provide comfortable conditions to all participants in the structure, which is the basis for achieving the maximum level of social benefits.

In commercial organizations, all profits received by the enterprise are distributed among members of its management. The remaining funds are used for further development of the company, development of new markets and other purposes that will increase revenue. Non-profit structures most often have no profit at all. Speaking about the differences between for-profit and non-profit organizations, you should pay attention to Special attention on the type of their activity. The first type of company produces commercial products and provision of services, and the latter are engaged in the provision of social benefits to various segments of the population.

According to experts, the structures in question have differences in the type of employees they employ. In the case of commercial entities, each employee of the organization receives payment for fulfilling their labor obligations. Non-profit organizations, in addition to the work of their staff, involve volunteers and volunteers in performing various works. The last difference between these structures is the company registration procedure itself. For registration commercial company, the owner of the company or a person representing the interests of the founding council must contact the tax authority. A non-profit structure is registered by the justice authorities.

Types of commercial organizations

The current regulations set out the criteria for determining all forms of commercial organizations. Let's take a look at the description of each type of commercial entity.

General partnerships

Full partnership - a feature of this form is the presence of folding capital, which is based on investments by members of the founding council.

All income received is divided proportionally, according to the amount of invested capital. It should be noted that all members of the partnership bear general responsibility for financial obligations. The property of the partnership can be used to pay off credit debts. According to experts, today this form of commerce is registered quite rarely.

Producer cooperatives This form of commercial structures is often called artels. Such companies are created by bringing together citizens to organize a joint business.

Each participant in a cooperative engaged in the production of marketable products can make a personal contribution to the development of the organization, through labor participation or financial contributions. It should be noted that in this case, a commercial structure can be organized by both ordinary citizens and legal entities.

1. In addition to production cooperatives, there are such types of organizations as:
2. Consumer cooperative.
3. Insurance and credit cooperation.

Construction and economic cooperatives.

When such a company is formed, a “Charter” is created, which sets out the level of responsibility of all its participants.

According to the established rules, to create a cooperative it is necessary to assemble a founding council of more than five people. As a rule, the board of founders consists of legal and individuals. The authorized capital of such an organization consists of shares of capital contributed by members of the company. It is important to note that all members of the company are not responsible for the financial and other obligations of the company. This means that only the property and assets of the company itself are used to repay loans and debt obligations. G The main distinguishing feature of such organizations is the presence of mandatory rights for each founder. According to statistics, this organizational and legal form is used by the majority of companies operating in Russia.

Quite often you can hear the question: is an LLC a commercial or non-profit organization? According to the definition of current regulatory documents, this form of ownership refers to commercial structures, since the main goal of an LLC is to make a profit. Based on this fact, we can conclude that companies belonging to this category have the right to engage in any type of business. It should be noted that in order to work in certain areas, organizations need to obtain licenses and other permits.

JSC (joint stock companies)

The organizational and legal form under consideration is most often used by entities belonging to the category of medium and large enterprises. The entire authorized capital of such companies is divided into shares. The main distinguishing feature of such organizations is the limited liability of holders valuable papers

• . Today the following classification of joint stock companies is used:
• closed societies;

public organizations. Each of these structures includes several subgroups. Thus, business partnerships are one of the types of public joint stock companies ().

Joint-Stock Company

State and municipal unitary enterprises The structure under consideration has a number of interesting features . The main difference of this structure is the absence of ownership rights to the company’s property assets.. According to experts, the owners of such companies are liable for financial obligations solely with the assets of the company.

Team partnerships

This structure is based on a share fund created by two categories of persons: general partners and limited investors. The first group of individuals carries out the business activities themselves on behalf of the entire company. It should be noted that these persons are liable for financial obligations not only with the property assets of the company, but also with personal values. Persons acting as investors are liable only for the investments made

. According to experts, this form of organization is registered quite rarely. According to the rules established by current legislation, the category of full participants includes only private entrepreneurs and owners of organizations.

A commercial organization is a clearly defined legal form of organization

Companies with additional liability This form of commercial activity was abolished in two thousand and fourteen.

A distinctive feature of an ALC is the presence of one or more founders. The authorized capital of such companies is divided into several shares, the size of which is determined by the constituent documentation. All members of the founding council of such a company bear financial responsibility in the form of their own property values.

The main features of commercial organizations The main feature commercial structure

is the general goal of economic activity aimed at generating a stable income. The current legislation has a clear definition of all existing organizational and legal forms of such companies. All finances received by these structures are distributed among its owners. It should be noted that all commercial entities have exactly the same characteristics as legal entities.

This means that the owners of the company are responsible to regulatory authorities, business partners and other persons for both their own property values ​​and the assets of the company. Each established commercial entity has a number of rights and obligations. This indicates that these citizens can be called upon as defendants and plaintiffs in legal proceedings.

Conclusions (+ video) Experts in the field of entrepreneurship say that today, in Russia there are more than a dozen commercial entities that differ in their internal structure. This fact indicates that every person who wants to engage in business on behalf of a legal organization has the legal right to choose the most suitable form of business, based on their preferences and goals.

According to the law, a commercial organization is usually called a legal entity that seeks to make a profit in the course of its activities. The forms of commercial organizations can be very different, and, nevertheless, the essence of their existence will not change.

A commercial organization is an independent economic unit that can produce goods and services for consumption by society, and of course, to make a profit from its activities. Each form of commercial organization complies with the norms established at the legislative level.

Basic concept and essence of a commercial enterprise

Depending on their goals, it is customary to distinguish between commercial and non-profit organizations. Some, in the process of activity, strive to obtain a high income, others provide services of a non-commercial, that is, non-profitable nature.

Those organizations that are classified as commercial are created solely to generate income. Moreover, the activities of such organizations are directly related to the sale of goods and services. Supply of material resources, as well as trade and intermediary activities. According to current legislation, there may be several types of organizations, different in characteristics. Not every one of these can be considered commercial. It is necessary to highlight the main criteria according to which an organization can be considered commercial:

The main goal is profit

• The pursuit of the goal is to make a profit that fully covers expenses.
• Created in accordance with established legal norms.
• Upon receipt of profit, it distributes it in accordance with the owners' shares in the authorized capital.
• They have their own property.
• They can be held accountable for their obligations.
• They exercise their rights and responsibilities independently, act in court, etc.

The main goals pursued by business entities leading commercial activities, it is customary to refer to:

• Release of products or services that can compete in the market. At the same time, what is produced is constantly and systematically updated, has demand and production capacity for production.
• Rational use of resources. This goal is due to the fact that it affects the final cost of the product or service produced. Thus, due to a rational approach to use, the cost of products does not increase while maintaining high quality indicators.
• Business organizations systematically develop strategies and tactics that are adjusted depending on market behavior.
• Has all the conditions to ensure the qualifications of its subordinates, including growth wages, creating a favorable climate in the team.
• Conducts pricing policy in such a way that it corresponds to the market as much as possible, and also performs a number of other functions.

Finance of commercial organizations

As part of the creation of enterprise funds, finances are created and formed, which are based on the enterprise’s own resources, as well as attracting funds from outside, that is, investments. As a rule, the finances of each organization are closely related to cash flow.
It is generally accepted that the economic independence of each commercial enterprise is impossible without the implementation of the same type of characteristics in the field of finance. Thus, regardless of other entities, each business entity determines its expenses and sources of financing in accordance with current legislation.

It is important to note that finance carries two important functions, for the enterprise, namely:

• Distribution.
• Test.

Under the distribution function, the initial capital is executed and formed, which is based on the contributions of the founders. Capital is formed depending on the volume of their investment, and accordingly determines the rights of each of them in order to ultimately distribute legally received income, as well as the possibility and procedure for using such funds. Thus, at the enterprise, it turns out to influence the production process and the interests of each of the subjects of civil turnover.

The control function is designed to take into account the costs of production and the sale of manufactured goods or products, in accordance with their value and the costs of the product. Thus, it is possible to form and predict a fund of funds, including a reserve fund.

The finances of the enterprise must be under control, which is implemented through:

• Analysis at the enterprise itself, regarding its indicators for the execution of the budget and plan, the schedule for fulfilling obligations, etc.
• Control can be exercised directly by supervisors government agencies, regarding timely and complete payment for tax obligations, as well as the correctness of their calculation.
• Other companies hired to perform the supervisory function. These could be various consulting companies.

Thus, by exercising control over financial indicators, there is an opportunity to identify the real result of conducting business activities, make a decision regarding the appropriateness of the chosen direction of activity, the quality of its conduct, as well as its continuation.

Otherwise, without proper control, any of the business entities may become bankrupt, having no idea in which of the articles it had a “hole”

Modern classification of activities

Today, commercial organizations are usually classified as follows:

• Corporations.
• State and municipal enterprises.

It is important to note that the first group is corporations, these are those commercial enterprises, which are managed by the founders as well as members higher authorities having corporate rights. At the same time, a large group of corporations may include business societies and partnerships, production cooperatives, as well as farms.

The second group includes organizations that do not have ownership rights to property transferred by the owner. Thus, they cannot acquire corporate rights to it. Such enterprises are created under the supervision of the state.

At the same time, the legislation defines the following forms of organizational and legal form:

• Full partnership. This form is characterized by the fact that it has a company charter, which is based on the contributions of the co-founders. Profit or loss borne by the partners of the general partnership is divided proportionally.
• Limited partnership.
• Farming.
• Economic society.
• A company with additional responsibility. With this form of management, participants bear subsidiary liability for obligations, that is, each participant is responsible for obligations in accordance with their investment.
• Limited Liability Company. This is an institution that has one or more persons at its head. It has constituent documents, but the number of its co-founders is limited to fifty.
• Unitary enterprise. This enterprise does not have property that would be assigned to it, because such enterprises are most often state-owned.
• Trading company or foreign company.
• Multinational enterprise.
• Joint-stock company. This form of management is determined authorized capital, which is divided depending on the participants. Each of them is not responsible for the obligations that arise in the course of activity. Profit is distributed in proportion to shares.
• Non-public joint stock company. Limited Liability Company.
• Production cooperative.

Difference between for-profit and non-profit organizations

In terms of business form, commercial and non-profit organizations differ. In particular, one of the most important differences is making a profit. Thus, a non-profit organization does not set itself such a goal, unlike a commercial one.

More details in the video

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