New criteria for small and medium businesses. The difference between small and medium business Small and medium business is

Small and medium-sized businesses are concepts that are often considered in the same context. However, it is not always right to identify them.

Small Business Facts

Term "small business" can be used both in an informal context and in the provisions of normative acts. As for the first variant of its use, in many respects it is carried out based on the subjective perception of a specific person of the specifics of conducting commercial activities on an appropriate scale. In most cases, people tend to understand by such a completely modest entrepreneurial activity, often carried out on an individual basis. A person who has a small shop, kiosk, workshop, in the understanding of the Russians, is the owner of a "small business".

However, there are also legal criteria for classifying certain commercial activities in the category in question. Based on the provisions of the Federal Law No. 209 of July 24, 2007, as well as Decree No. 702 of July 13, 2015, enterprises are classified into micro, small and medium depending on:

• on the number of employees;
• from annual revenue.

In accordance with the norms of the Federal Law No. 209 and Decree No. 702, it is legitimate to classify as small enterprises those firms in which:

• 15-100 people work;
• annual revenue - 120-800 million rubles.

Obviously, not every owner of a small shop or workshop is able to build a business that meets the above criteria. If the performance of his commercial activities falls short of those listed above, from a legal point of view, his firm should be classified as a micro-enterprise.

Thus, a Russian entrepreneur can de facto call "small business" even his smallest firm. But in order to comply with this de jure status, it is still necessary to try to bring its indicators to those established by law. Otherwise, you will have to be content with the status of a “micro-enterprise”.

Facts about medium business

In turn, the concept "medium business" It can also be understood at the level of everyday, subjective perception or disclosed in normative acts. Regarding the first aspect, in Russia it is customary to understand an “average” company as a company that, on the one hand, is not very large-scale, on the other hand, plays a very significant role in the economy of a city or district. It can be, relatively speaking, not one small shop or workshop, but a network of several organizations of the corresponding type.

Legislative criteria for classifying firms as medium-sized are also spelled out in the provisions of the Federal Law No. 209 and Decree No. 702. In accordance with them, a "medium business" is an enterprise in which:

• 101-250 employees work;
• annual revenue - from 800 million to 2 billion rubles.

In turn, if a Russian entrepreneur opens even the most modest network of stores or workshops on a city or district scale, then, in principle, his brand can already be considered as meeting the above criteria for being classified as a medium-sized business.

Comparison

From the point of view of everyday perception of both categories, this is, firstly, the significance, and secondly, the scale. However, both criteria are very subjective. In turn, from the point of view of the company's compliance with legislative characteristics, a medium-sized business can be, strictly speaking, 2.5 - 16.67 times larger than a small business in terms of staff size or revenue.

Table

So, we found out what is the difference between a small business and a medium one. Let's display the criteria we have identified in the table.

Since the birth of the primitive inclinations of market relations in the world economy, people began to create specific methods of trading and making a profit. Historically, entrepreneurial activity is the most monetary branch of human life today. It has not only a lot of advantages, but also a specific mechanism of regulation by the state. Thus, almost every person wants to enrich himself by organizing his business. However, the significant development of the economy as a whole has influenced the evolution of entrepreneurship. As a result, today we can distinguish several main types of business, which, in turn, are the most popular among the citizens of the Russian Federation. In the article, the author will try to consider the concept of small and medium-sized businesses, since the features of these categories have been increasingly studied recently by economists and financiers.

The concept of entrepreneurship

Before asking the question of what small and medium-sized businesses are, it is necessary to understand the essence of entrepreneurial activity in general. The concept of business or entrepreneurial activity says that this is a specific activity of a person, a group of persons, which is aimed directly at making a profit from the provision of services or the sale of goods. In order to achieve the implementation of all the tasks set, material and intangible benefits, labor and other assets of the entrepreneur himself or attracted from outside are used. Entrepreneurial activity is almost always a risk, because there are no guarantees of an appropriate level of sale of goods or the sale of services. Small and medium business are types of entrepreneurial activity. It should be noted that the classification is made on the basis of several facts, for example, the amount of profit, the number of personnel involved, etc. The size of the company also plays a big role. Because in the process of work you need to understand the financial possibilities of your business. For example, an entrepreneur will purchase woodworking equipment for a small business, without taking into account his financial situation and the “mood” of the market. In this case, the money may simply disappear, because in the end the effort expended will not pay off.

The concept of small and medium business

In total, there are three main forms of entrepreneurial activity: small, medium and large. We do not touch on the latter, since it is not the subject of the article. As for small and medium-sized businesses, there are many interesting features. Let's start with small business. According to the developed theory, small business is the activity of a small company that is not included in any large associations. This is, in a way, a local business of a certain person who has always dreamed of opening, for example, a small eatery. The main distinguishing aspects are some limitations of small small businesses, namely:

1. Small enterprises cannot employ more than 100 employees.
2. Revenue, as a rule, varies in the aisles of 800 million rubles.
3. Lending to small businesses is very rare, because banks have their own reasons for "not liking" small organizations.

However, unlike banks, the state is interested in the development of certain segments of the economy, therefore, special programs have been developed that in every possible way help the development of small and, in particular, medium-sized businesses. For example, there is such an organization as the Russian Agency for the Support of Small and Medium Businesses.

Returning to the concepts of the two categories presented in the article, it should be noted that they are regulated by one legal act, namely: the federal law "On the development of small and medium-sized businesses in the Russian Federation". In some cases, the unity of legal regulation has a negative impact on the understanding of the presented categories. People who do not understand economics simply identify them. Nevertheless, small and medium business in Russia differ in aspects of their uniqueness. Thus, the logical question arises, what is a medium-sized enterprise? The boundaries of small and medium-sized businesses are not clearly defined today. These are very relative terms. However, all organizations and companies that do not fall under the above criteria (turnover, revenue and number of employees) are considered small businesses. Further differentiation with large organizations is even more difficult, but this is no longer the subject of this article.

Using the criteria of small and medium-sized businesses, these concepts can be separated, which is simply necessary in the practical field of activity. Although they have the same features of legal regulation, the economic components of small and medium-sized businesses are different.

Without exception, all small and medium-sized enterprises are subject to state registration with special bodies. This allows you to keep records of the development of a particular economic area, as well as to tax business. In accordance with these goals, a register of small and medium-sized businesses has been created.

Support for small and medium businesses in Russia

On the territory of Russia today, small and medium-sized businesses are supported by the state. As mentioned earlier, Russian production is interested in the development of certain economic segments. Entrepreneurship in this case is the best way to interest the population of the state to develop those areas that are beneficial to it. Therefore, on his part, assistance to small and medium-sized businesses is being implemented through various methods. One of these is subsidizing small businesses, which can be obtained, for example, in employment centers. There is also a Fund for Support of Small and Medium Businesses. This organization is engaged in the purposeful development of the types of entrepreneurship presented in the article. There are also organizations that provide loans to small businesses in Russia. In this case, support is provided by guarantee to banks. During the implementation of the activities of already directly created small and medium-sized organizations, their leaders can unite to protect the interests of their enterprises. An example of such an association is the union of entrepreneurs of small and medium-sized businesses, which can be created both at the regional and national levels. There are also unions of legal entities, for example, an association of construction organizations of medium and small businesses.

In conclusion, it should be noted that the development of small and medium-sized businesses in Russia today is a priority. This is a rather positive aspect, which in the future will allow the state to get the most out of entrepreneurial activity while giving people the opportunity to earn money.

A form of entrepreneurship based on the activities of small commercial structures that are not legally included in a large association.

Small business forms a competitive environment that forces enterprises to develop dynamically and develop new market niches, thereby creating jobs. Due to the flexibility and ability to adapt to changing market conditions, small business ensures social stability and growth of the national economy.

Small Business Characteristics

Federal Law No. 88-FZ dated June 14, 1995, small businesses include consumer cooperatives, farms, commercial organizations, as well as individuals and legal entities included in the unified state register of individual entrepreneurs, whose activities are aimed at systematically making a profit from the disposal of property, sales of products, performance of works or provision of services.

• The number of employees. For retail trade and consumer services, the indicator is limited to 50 employees, for agriculture and the scientific and technical industry - 60. In other industries, it is allowed to increase the staff to 100 people.
• Status. The share of external funds of state entities, funds and subjects of the Russian Federation in the capital of the organization should not exceed 25%, 49% - from ordinary legal entities. The limit does not apply to investment funds and legal entities that themselves are representatives of small businesses, as well as shareholders of the high-tech sector of the economy; where the innovations developed by the founders are developed or implemented in practice.
• The amount of profit. The total annual income of the subject should not exceed 800 million rubles.

The limits are fixed in the provisions of Federal Law No. 209-FZ dated 07/24/2007 and supplemented by Decree of the Government of the Russian Federation No. 265 dated 04/04/2016.

Types of small business

Depending on the category of sources of income, enterprises distinguish several types of small businesses:

• Industrial. The economic activity of such structures is aimed at creating a commercial product, which is works, services, information or goods.
• Trade. Small businesses in this category specialize in the sale or exchange of products made in other sectors of the economy.
• Financial and credit. The category includes structures that make a profit as part of the purchase and sale of currency or securities.
• Intermediary. A type of activity in which the entrepreneur acts as a counterparty between the producer and the consumer of the product.
• Insurance. Small business involved in the indemnification system for the insured person.

Franchising is a form of small business that copies the business model of another enterprise. The right to use a brand or trademark is granted under a paid license, which provides the right to work according to the ready-made scheme of a large organization, as well as to use its brand and technologies. Franchising is especially in demand in the field of tourism, catering and retail.

Small business is the backbone of market relations. Small business occupies market niches that are not of interest to large enterprises, which creates opportunities for the development of regions with a weak economy. In this regard, support for small businesses is considered a priority for states aimed at stable GDP growth and improving the quality of life of citizens.

1. Small and medium-sized businesses include those registered in accordance with the legislation of the Russian Federation and meeting the conditions established by Part 1.1 of this article, business companies, business partnerships, business partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs.

1.1. In order to classify business companies, business partnerships, economic partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs as small and medium-sized businesses, the following conditions must be met:

(see text in previous edition)

1) for business companies, business partnerships, business partnerships, at least one of the following requirements must be met:

(see text in previous edition)

A) participants in a business company or business partnership - the Russian Federation, constituent entities of the Russian Federation, municipalities, public or religious organizations (associations), charitable and other funds (excluding investment funds) own in total no more than twenty-five percent of the shares in the authorized capital of the company with limited liability or the share capital of a business partnership or no more than twenty-five percent of the voting shares of a joint-stock company, and participants in a business company or business partnership - foreign legal entities and (or) legal entities that are not small and medium-sized businesses, own in total no more than than forty-nine percent of the shares in the authorized capital of a limited liability company or the share capital of a business partnership, or no more than forty-nine percent of the voting shares of a joint-stock company. The restriction provided for by this subparagraph in relation to the total share of participation of foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses does not apply:

For participants in economic companies - foreign legal entities whose income received from entrepreneurial activities for the previous calendar year does not exceed the limit value established by the Government of the Russian Federation for medium-sized enterprises in accordance with clause 3 of this part, and whose average number of employees for the previous calendar year does not exceed the limit specified in subparagraph "b" of paragraph 2 of this part (with the exception of foreign legal entities whose state of permanent location is included in the list of states and territories that provide preferential tax regime of taxation and (or) not providing for the disclosure and provision of information when conducting financial transactions (offshore zones);

(see text in previous edition)

B) shares of a joint-stock company circulating on the organized securities market are classified as shares of the high-tech (innovative) sector of the economy in the manner established by the Government of the Russian Federation;

c) the activity of economic companies, economic partnerships consists in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how) , the exclusive rights to which belong to the founders (participants), respectively, of such economic companies, economic partnerships - budgetary, autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions;

d) economic companies, business partnerships have received the status of a project participant in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center";

E) the founders (participants) of economic companies, economic partnerships are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovative activities in the forms established by Federal Law No. 127-FZ of August 23, 1996 "On Science and State science and technology policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to one of the following criteria:

legal entities are public joint stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies in which these public joint stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (stakes ) constituting the authorized capital of such business entities, or have the ability to appoint a sole executive body and (or) more than half of the collegiate executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);

legal entities are state corporations established in accordance with Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations";

legal entities were established in accordance with Federal Law No. 211-FZ of July 27, 2010 "On the Reorganization of the Russian Corporation of Nanotechnologies";

(see text in previous edition)

2) the average number of employees for the previous calendar year of business companies, business partnerships, business partnerships that meet one of the requirements specified in clause 1 of this part, production cooperatives, consumer cooperatives, peasant (farm) enterprises, individual entrepreneurs must not exceed the following limit values the average number of employees for each category of small and medium-sized businesses:

(see text in previous edition)

A) up to one hundred people for small enterprises (micro-enterprises stand out among small enterprises - up to fifteen people);

(see text in previous edition)

B) from one hundred and one to two hundred and fifty people for medium-sized enterprises, unless another limit value of the average number of employees for medium-sized enterprises is established in accordance with clause 2.1 of this part;

(see text in previous edition)

2.1) The Government of the Russian Federation has the right to establish a limit value for the average number of employees for the previous calendar year in excess of that established by subparagraph "b" of paragraph 2 of this part for medium-sized enterprises - business companies, economic partnerships that meet one of the requirements specified in paragraph 1 of this part, which carry out as the main activity, entrepreneurial activity in the field of light industry (within the framework of class 13 "Manufacture of textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing industries" of the All-Russian classifier of types of economic activity ) and the average number of employees of which for the previous calendar year exceeded the limit value established by subparagraph "b" of paragraph 2 of this part. The relevant type of entrepreneurial activity provided for by this paragraph is recognized as the main one, provided that the share of income from the implementation of this type of activity following the results of the previous calendar year is at least 70 percent of the total income of the legal entity;

3) income of business companies, business partnerships, business partnerships that meet one of the requirements specified in paragraph 1 of this part, production cooperatives, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, received from entrepreneurial activities for the previous calendar year, which determined in the manner prescribed by the legislation of the Russian Federation on taxes and fees, summarized for all types of activities carried out and applied to all tax regimes, should not exceed the limit values ​​\u200b\u200bestablished by the Government of the Russian Federation for each category of small and medium-sized businesses.

(see text in previous edition)

(see text in previous edition)

3. The category of a small or medium-sized business entity is determined in accordance with the most significant condition established by clauses 2, 2.1 and 3 of part 1.1 of this article, unless otherwise provided by this part. The category of a small or medium-sized business entity for individual entrepreneurs who did not hire employees to carry out entrepreneurial activities in the previous calendar year is determined depending on the amount of income received in accordance with clause 3 of part 1.1 of this article. Limited liability companies, joint-stock companies with a single shareholder and business partnerships that meet the conditions specified in subparagraph "a" of paragraph 1 of part 1.1 of this article (with the exception of the conditions established by paragraphs two and three of this subparagraph), business partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises that were established in the period from August 1 of the current calendar year to July 31 of the year following the current calendar year (hereinafter - newly created legal entities), individual entrepreneurs registered during the specified period (hereinafter - newly registered individual entrepreneurs), as well as individual entrepreneurs who apply only the patent system of taxation, are referred to as micro-enterprises. The category of a small or medium-sized business entity for those specified in

Individual entrepreneurship and its basics - where to start your own business, is it possible to count on state support, what is the difference between small and medium-sized businesses, are there any features of doing it in Russia? What is lending to small and medium businesses, as well as a few business ideas from IQReview.

"Small and medium business" - this phrase has been on everyone's lips lately. Its development is important in any country - it contributes to the creation of jobs, stimulates healthy competition, equips the market with the necessary goods. What is it, and how do small and medium-sized businesses differ from each other?

Small business - this is an entrepreneurship based on the activities of small enterprises, firms that are not included in any associations. Their activities are regulated by the Federal Law on Small and Medium Enterprises, adopted on July 24, 2007. The legislation defines as an enterprise, the number of which is from 16 to 100 employees, the profit from its activities does not exceed 400 million rubles. Firms employing a maximum of 15 people are recognized as micro-enterprises, and their income should not exceed 60 million rubles.

Medium business already assumes that the number of employees will be more - from 101 to 250 people, and the annual revenue is about 100 million rubles.

Comparison of Russian small and medium business with foreign

If we compare the data of Russia, Europe and the USA, it will become obvious that the number of small enterprises in our country is much less than abroad. For example, in Europe, tax collections from small businesses replenish the state treasury by almost 50%.

Despite the positive dynamics of growth in the number of small enterprises in Russia, their performance still lags behind foreign ones. Here are the figures: in our country there are approximately 12 enterprises per thousand people, in European countries - from 37 to 70. The comparison in terms of the number of employees is also not in our favor - 22% versus 70%. As for GDP, the figures here are disappointing: 18% in Russia and almost 70% in the West.

The main difference between the development of domestic business and Western economically more developed countries is that it is mainly focused on the service sector, and the number of enterprises engaged in the processing industry or mining is negligible.

Many factors are responsible for such a significant difference between the number of small and medium-sized enterprises. The success of small and medium-sized businesses in the West is primarily due to state support - numerous programs that regulate taxation, concessional lending systems and other incentives stimulate the development of entrepreneurship.

Problems of small and medium business

Domestic business, despite the constant attempts of the state to help in its development, still faces a huge number of problems - first of all, this is the imperfection of the tax system, the interference of criminal structures that control income, pressure from the government.

The only way out of the situation can be the adoption of special loyalty programs by the government.

Lending to small and medium businesses

It is impossible to start your own business, start-up capital. And if "finances sing romances", the only option is to either find investors or take a bank loan to develop your business.

The easiest and most budgetary option is to ask for financial help from friends. If you are very lucky, then perhaps you will receive the required amount without collateral, checks and without interest. But if this is not possible, commercial financing remains.

Money to start a business

Another way is to turn to future “colleagues in the shop”, current big businessmen. Perhaps one of them will be interested in your well-written business plan. The only “BUT” is that your payment for such assistance will be a share in the enterprise, and quite a significant one at that.

Well, the last option is to register as an individual entrepreneur and cooperate with a bank that issues loans to medium and small businesses.

To date, many banks have programs to support individual entrepreneurship.

In Sberbank, for example, you can get all the necessary advice, and on a special portal of information resources for private entrepreneurs, which was created with the support of SME Corporation JSC, using a business navigator, calculate all expenses, draw up a business plan, find a room, find out whether it is possible to count on state support.

Some types of entrepreneurial activity can count on receiving subsidies for the acquisition of fixed assets from the state in an amount not exceeding 500 thousand rubles. To do this, you will have to invest at least half of your own money, carry out state registration. The enterprise should not specialize in trade - neither wholesale nor retail.

Now in some regions of Russia, so-called business incubators are being financed. These programs provide a good chance to save money, for example, on rent, which is a good help - in large cities and in the capital, more than half of the company's revenue has to be paid for it. Upon receipt of such a state benefit, a novice entrepreneur will be able to save additional funds to repay the loan.

Planning and organization of medium and small businesses

Strategic planning of your business is one of the main functions of its management, which is a clear indication of the main goals of the organization and ways to achieve them. This is the basis that helps to make all management decisions, as it is a kind of "model of the future" of the company, determines the prospects for its development in a comprehensive competitive market.

Strategic planning is an important step in creating a business

In our country, such a tactic of strategic planning for medium and small businesses is not yet very common, but market relations are developing, competition is intensifying, and this is increasingly adding to its relevance. The methods that were used before are already outdated and work very badly. This makes business owners nervous, complaining that bad management, force majeure situations, and a poor level of specialist training are to blame. But in fact, the problem most often lies in the fact that the entrepreneur simply does not see a strategy for the long-term development of his business in the near future, and even more so its long-term prospects. To do this, you need to calculate everything - the tactics of competitors, the needs and demand of the consumer, possible market changes.

Many completely unpredictable factors can affect the development of small and medium-sized businesses, and not attaching importance and due attention to them means knowingly driving yourself into a hopeless situation. Therefore, the key task is planning and developing tactics, a strategy of behavior in the market, taking into account all circumstances - both internal and external.

Forecasting in small and medium-sized businesses and its features

In contrast to a large business, in which all plans and strategic developments are carried out by representatives of senior management, and the project team may consist of twenty to one hundred people, and their project documents contain a hundred or two pages, in small and medium this phenomenon can rather be called enterprise development program for a certain period of time. For the most part, such a plan is not even transferred to paper, and is solely the product of the imagination of a private entrepreneur and his personal opinion regarding the "survivability" of the business for the next couple of years. But even such a plan includes quite specific tasks related to a specific time period, based on analysis, understanding the market, a “feel” for one’s own business, studying its strengths and weaknesses, the ability to resist competitors, and determining the prospects in this industry.

Analytics helps to conduct a small audit of the current position of the company, to set key priorities for its activities. These priorities are presented as tasks - precise, coordinated among themselves, with clear deadlines for execution and with an indication of resources. The quality of the formulation of such tasks has a great influence on the success of their implementation, so simple and effective tools, for example, setting certain goals according to the SMART system, could be a good help for the business owner.

What is very important to remember at the initial stage of developing your business

The first thing you need to "hack on your nose" - you need to constantly monitor the execution of all tasks. Here, mistakes are not forgiven, because the slightest inaccuracy can ruin your business in the bud. A good solution would be to place control points at minimum intervals from each other. In fact, at the very beginning of the formation of a small and medium-sized business, its management is unitary - everything is controlled by the director of the company and his assistants, they make the necessary adjustments, and so on. But a good solution would be to turn to temporary, hired personnel for help - usually their qualifications are higher, which is a definite plus.

How to set goals correctly?

At the very beginning of the implementation phase, some entrepreneurs are faced with the fact that either the quality of performance is lame, or it does not exist at all. In 90% of cases, this is not even due to the qualifications or motivation of its performer, but to fuzzy and vague planning, when the goal is not clearly fixed, not tied to anything, not defined in time. Just for comparison: “our goal is to increase sales of products” and “our main goal is to increase sales by 30% by January 2018” with a clear definition of performers, resources, and so on. The latter option has a much higher chance of being executed, as it is more accurate and matches the success criteria outlined above.

The main theses of strategic planning

It is important for a business owner to understand that for its successful conduct, a simple mental representation of the development of events is not enough - they must be documented.

With these clearly defined tasks broken down into milestones, you can track the milestones of your company, successfully synchronize all your staff, eliminate possible misunderstandings, and minimize the risk of bottlenecks.

Stages of strategic planning

The strategic plan helps to set the main guidelines in the development of the company, allows you to soberly and objectively evaluate its internal resources, development opportunities in the market. Of course, its presence cannot guarantee the absolute success of your enterprise, because no one is immune from mistakes, force majeure and other factors. But such a visualized planning of goals, their description, tracking allows you to create the most favorable conditions for expanding the influence of the company, its growth, internal efficient allocation of resources and strong strengthening in the market.

Ideas for small and medium businesses without large initial investments

First of all, you need to clearly define the location of your "gold mine" - you must admit that it is unlikely that the business of selling antique paintings and jewelry will be successful in the provinces. The most popular objects of small and medium-sized businesses among potential customers can be enterprises in the service sector and small trade. This area includes, for example, on-site computer diagnostics of cars, a cleaning company, a mini-bakery or a grocery store. A great solution would be to become the owner of a payment terminal that allows you to pay utility bills, fines, phone bills - you definitely can’t go wrong, because this is what people will always do.

Summarize. With two components - a strong desire and even a small initial capital - you can organize an excellent business plan that will open the gates to your future grandiose entrepreneurial activity!

Small and medium business in Russia: systems of crediting, guarantees and guarantees (video)