The enterprise is an independent, organizationally-separated economic entity with the rights of a legal entity that produces and sells goods , performs works, provides services [1] [2] [3] .
In modern conditions, an enterprise is the main link of a market economy , since it is at this level that goods necessary for society are created and necessary services are rendered. An enterprise as a legal entity has the right to engage in any economic activity that is not prohibited by law and which meets the objectives of the establishment of the enterprise, as provided for in the charter of the enterprise. The company has an independent balance, settlement and other accounts in banks, a seal with its name [2] [3] .
The property complex listed on the balance sheet of an enterprise is used by him for business activities . Includes all types of property used for this activity, including:
- land plots ;
- buildings , structures , roads and railways;
- equipment, inventory;
- raw materials ;
- products;
- rights of claim ;
- debts ;
- exclusive rights ( brand name , trademarks , service marks );
- funds in the accounts of the company and in the cash office of the company.
An enterprise is a separate specialized unit, the main characteristic of which is a professionally organized labor collective, capable of using the means of production at its disposal to produce goods necessary for a consumer (to perform work, to render services) of an appropriate value, profile and range. A manufacturing enterprise is also called a production [4] .
Enterprise Classification
For the purpose of systematization of various types of enterprises, the following factors are distinguished, according to which enterprises are divided into groups [5] :
- type of ownership;
- industry affiliation;
- legal form;
- enterprise size;
- resources used;
- location;
- national identity of the owners of the enterprise.
- Production structure
According to the form of ownership, there are enterprises located in:
- state ownership;
- municipal property;
- private property;
- property of public organizations;
- other form of ownership (mixed property, property of foreign persons, stateless persons)
The scale of the enterprise is divided into small, medium and large. The classification factors that determine the attitude of an enterprise to small, medium or large are: the number of employees, annual turnover, the amount of fixed capital, the number of jobs, the cost of labor, the use of raw materials [5] .
On the legal form of the enterprise are divided into individual partnerships (business partnerships and companies), corporations (joint stock companies, state corporations).
According to the purpose of the enterprise can be divided into commercial and non-commercial.
By industry sector enterprises are divided into [5] :
- industrial enterprises that carry out the production of goods for various purposes;
- commercial enterprises, which themselves do not produce goods, but perform distribution functions;
- transport companies engaged in transportation using various vehicles;
- service enterprises providing various services , for example, hotels, consulting firms and other
- Financial services companies:
- banks that collect funds, provide loans and provide other types of financial services;
- insurance companies that carry out insurance against various types of risks.
Enterprise Liquidation
The process completing the activities of the enterprise. Liquidation can be divided into types: voluntary liquidation and alternative. An alternative liquidation is either a sale of the company or a reorganization of the company. Selling a company means that the firm remains a valid legal entity, but with a different owner (participant) and a different manager (director, general director). The reorganization of the company actually leads to the recording of the termination of the activities of the legal entity.
Notes
- ↑ Enterprise in a Market Economy // Enterprise Economics / Ed. prof. V.Ya. Gorfinkel, prof. V.A. Shwandar - 4th edition. - M .: UNITY-DANA, 2007. - P. 24-162. - 608 s. - ISBN 5-238-00517-2 .
- ↑ 1 2 Yarkina T.V. Basics of a market economy .
- ↑ 1 2 Enterprise . The appeal date is December 10, 2011.
- ↑ Modern economic dictionary. Production (not available link from 14-06-2016 [1143 days])
- ↑ 1 2 3 T.А.Frolova. Enterprise in a market economy . Enterprise economics: lecture notes . Taganrog: TSURE, 2005 .. Circulation date November 10, 2012. Archived November 11, 2012.
Literature
- Enterprise / G. B. Kleiner // The Great Russian Encyclopedia : [in 35 t.] / Ch. ed. Yu. S. Osipov . - M .: The Great Russian Encyclopedia, 2004—2017.