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Psychological structure of joint activity. I did not find this: Dynamic features of joint activities

Introduction

The study of human relations, which has become, according to prominent scientists, the "problem of the century", is a key problem for social psychology. The current level of development of production and large-scale changes in the economic and social spheres of society place increased demands on a person in his professional activities. Including joint activities. The significance of the social consequences of human decisions is growing.

When analyzing various theoretical approaches to the study of joint activity, attention is drawn to the fact that, postulating its most important significance in the development of other processes and the mutual influence of the psychological phenomena of joint activity, most authors, in principle, do not discuss the question of the psychological essence of the latter. An analysis of the specific texts of descriptions of experimental procedures and interpretation of their results shows that at the level of empiricism, researchers study actually different realities, united only by the common name “joint activity”. This leads to the formation of a very mosaic picture, in which individual studies of joint activity, instead of deepening, developing and supplementing each other, for the most part coexist independently, having practically no points of intersection. Although it is obvious that if the initial foundations of joint activity are not revealed and indicated, then the question of the comparative effectiveness of different types of its organization, as well as the influence of various psychological factors on it, largely loses its meaning.

In this regard, it becomes clear that the issue of studying joint activities and factors affecting its effectiveness is quite relevant.

The concept of joint activity

The main factor generating and determining the content and process of joint activity is the communication of people.

There are various concepts of joint activity. It depends on what side of a person's life this term affects. In accordance with civil law, a joint activity is an agreement in accordance with which the parties undertake to act together to achieve a common goal. Under a joint activity agreement, the parties (participants) undertake to act jointly by combining property and efforts to achieve a common economic or other goal that does not contradict the legislative acts of the Russian Federation Monetary or other property contributions of the parties to the agreement, as well as property created or acquired as a result of their activities are their common share property. A participant in a joint activity agreement is not entitled to dispose of a share in common property without the consent of the other participants in the agreement, with the exception of that part of the products and income from this activity that is at the disposal of each participant. The participant who is entrusted with the conduct of common affairs acts on the basis of a power of attorney issued by the other parties to the agreement. The property united by the participants in the agreement for joint activities is recorded on a separate (separate) balance sheet for that participant who, in accordance with the agreement, is entrusted with the conduct of common affairs of the participants in the agreement. The data of a separate (separate) balance sheet shall not be included in the balance sheet of a participating enterprise conducting common business. The distribution of profits, losses and other results between the parties to the agreement is carried out in the manner prescribed by the agreement. Each participant includes his share of the profit received as a result of joint activities in the composition of non-operating income when forming financial results.

From a psychological point of view, joint activity is an organized system of activity of interacting individuals, aimed at the expedient production (reproduction) of objects of material and spiritual culture. The hallmarks of collaboration are:

1) spatial and temporal co-presence of participants, creating the possibility of direct personal contact between them, including the exchange of actions, the exchange of information, as well as mutual perception;

2) the presence of a single goal - an anticipated result of joint activity that meets the common interests and contributes to the realization of the needs of each of the individuals included in the joint activity,

3) the presence of organizational and management bodies, which are embodied in the person of one of the participants, endowed with special powers, or distributed between them;

4) division of the process of joint activities between the participants, due to the nature of the goal, means and conditions for achieving it, the composition and skill level of the performers. This implies the interdependence of individuals, which is manifested either in the final product of joint activity, or in the very process of its production. If in the first case individual operations are carried out in parallel and do not depend on the sequence of actions of others, then in the second they are interdependent (specialized and hierarchized), since they must be implemented simultaneously as functionally different components of a complex operation or in a strict sequence, when the result of one operation serves as a condition for the beginning another. An example of a highly specialized joint activity is a collective scientific activity, which implies an extensive system of social roles for its participants;

5) the emergence of interpersonal relations in the process of joint activity, which are formed on the basis of subject-specific functional-role interactions and acquire a relatively independent character over time. Being initially conditioned by the content of joint activity, interpersonal relations, in turn, have an impact on its process and results. In social psychology, joint activity is considered as the main condition for the socio-psychological integration of the individuals included in it. Joint activity objectively has a multi-purpose character, which is due to its intra- and inter-system links. The fact that acts of individual activity are a condition for the existence and reproduction of both the individual himself and the processes of group activity as a whole indicates the interpenetration and mutual enrichment of individual and joint activities, the interaction of individual motivational and social normative conditions for joint activity.

In this case, signs are understood as distinctive features, characteristics of joint activity as an integral and relatively independent phenomenon. In fact, what stands out is what is most characteristic, typical for joint activities. The signs of cooperation developed by K. Marx were taken as the basis for the selection of such signs. In political economy and sociology, this issue has been analyzed in detail. The concept of "cooperation" performs a methodological function in the psychological study of joint activity. Various professional types of joint activities are considered as specific types of cooperation.

The cooperation of people in labor is caused by the need to master such an object of labor, which is inaccessible to an individual, and if it is accessible, then only by its part. Hence, the presence of a common goal for the participants included in the activity should be considered an obligatory sign of joint activity.

In addition, participants in joint activities must have an incentive to work together, that is, have a common motivation.

Common goal and common motivation- obligatory conditions not just for the implementation of the SD by its various participants, but for the formation of a certain labor community from individual individuals, i.e., a team as a subject of joint activity, which is necessary in order to achieve its common final goals<.>. The formation of a certain community from them leads not to the summation of individual productive forces, but to their multiplication: the combined productive force becomes greater than the sum of the productive forces of individual workers. Consequently, the association, combination or conjugation of individual activities (and, accordingly, individuals), understood as the formation of a single whole, is an essential feature of joint activity. Jointness as a special quality of activity is generated by such an association of individuals, in which various interrelations and interdependencies arise between them, given by specific types of activity.

Joint activities can be carried out in conditions of different tightness of people's ties with each other. This issue has been repeatedly studied specifically, as a result, several levels of interconnectedness and interdependence of participants in joint activities have been identified. So, for example, N.N. Obozov proposed a generalized and most complete classification of interconnectedness (1979, 1997). We present it briefly below.

Isolation (physical and social). This is an extremely rare form of organization of human activity. Lack of interconnectedness is usually relative.
Assumed relationship. It is known that not only real interaction and communication between people change their attitude towards each other, but the latter can occur as a result of the intended interaction, the intended communication, i.e., when waiting for interaction, a person evaluates other people depending on the situation he assumes.
Interconnection by the type of "silent presence" of other people when a person performs any individual activity. The most characteristic feature of the interconnectedness of this level is the so-called "public effect", which consists in changing the characteristics of individual activity and human behavior under the influence of the passive presence of other people.
Interrelationship of the type "influence and mutual influence", carried out with the help of verbal and non-verbal means of influence, for example, through the opinions and assessments of participants in joint activities.
The active, or efficient, interconnectedness of people through the means of joint action. This kind of interconnectedness includes a wide range of joint activities. Effective interconnectedness can have different degrees of manifestation: from partial, or minimal, to complete, or maximum, when the actions of one participant become impossible without the actions of other people.
Collectivist interconnectedness, which represents a qualitatively new step in development. The interrelationship of this level, firstly, may include the features of the previous levels, and secondly, it is characterized by the greatest consistency of the personally significant, group and socially valuable content of SD. At the same time, the personal and group in the content of SD are subordinated to the socially significant goals of joint activity.

The association of individuals and the simultaneous performance by them of the same or similar labor operations are characteristic, according to K. Marx, only for the simplest types of cooperation. “If the labor process is complex, then the mere fact of uniting a significant mass of workers together makes it possible to distribute various operations among different workers ...” (Golovakha, 1979, p. 339). The division of a single process of activity into separate functionally related operations and their distribution among participants is the next characteristic feature of SD.

The distribution of individual activities takes place in a community (group) created to perform joint activities, and characterizes the functional structure of this community.<...>. The distribution of functions (actions, operations, activities), or, in the words of B.F. Lomova (1981), “task specification” (p. 20) in joint activities cannot be purely random, and each of the functions complements each other and determines the mutual dependence of the participants in the SD. An important position in this regard was formulated by R.F. Abulkhanov (1982), who wrote:

“The further the specialization of each worker has gone, the greater their dependence on each other in labor processes, the greater the role of the community uniting them as a collective producer of a certain product” (p. 25).

Therefore, the structuredness of joint activity is one of the most important properties of a collective subject.

Joint activity requires not spontaneous, but strictly coordinated, distributed and interrelated actions, operations, functions, and duties. Coordination of individual activities of participants in joint activities is a necessary and essential feature of it. Coordination provides for a strict sequence of operations in accordance with a predetermined program. Such coordination is usually carried out taking into account the numerous characteristics of the activity: spatial, temporal, pace, intensity, rhythm, etc.

Coordination is achieved through control. The need to manage individual activities sets a qualitatively new level of complexity for joint activities. In individual activity, as a rule, a person himself programs his actions, intensity, volume of work, usually without making them dependent on the actions of other people. Joint activities cannot be carried out without establishing clear links between various operations, and therefore, between different participants, without appropriate coordination of their activities. It is joint activity that gives rise to managerial work, a characteristic feature of which is the focus on the participants in joint activities, and through them on the subject of joint work.

The next sign of SD is the presence of a single final result (total product) for its participants. Joint activity just arises in order to achieve a result at all (in the case of the complete impossibility of achieving it by one person) or be achieved in shorter periods of time, would be of a fuller volume, of higher quality, etc. A single final the result must be correlated with the overall goals of the joint activity and thereby determine how the joint activity was really purposeful. Comparison of a single result with the costs of achieving it allows you to determine the effectiveness or efficiency (productivity) of joint activities. The overall result can also be correlated with the individual costs and results of individual participants in joint activities in order to assess the individual contribution of each to the results of the SD.

A necessary condition for the implementation of joint activities is a single spatio-temporal stay and functioning of the participants in the SD (collective entity). The presence of a single space and the simultaneous performance of individual activities by different people can be considered as elementary signs of cooperation, but such, without which joint activities cannot develop. Many modern types of joint labor activity generated by scientific and technological progress (for example, space exploration, interaction through electronic means, etc.) may have inconsistent and indistinctly defined boundaries of the “single space”.

The problem of joint activity was formulated differently not only in different periods of its development, but also by different researchers. First of all, such terms as “group activity”, “group activity”, “group interaction”, “collective activity”, “joint activity”, etc. are connected with its formulation. Despite some differences in the formulation of the problem, as well as changes as a result of its natural development, the problem of joint activity still remains the focus of attention of researchers, primarily social psychologists, labor and management psychologists. The hallmarks of joint activity (JA) are usually its distinctive features as a holistic and relatively independent phenomenon. To the main featured joint activities include:

1) a single goal for the participants included in the activity;
2) general motivation;
3) associations, combinations or conjugations of individual activities (and individuals), understood as the formation of a single whole;
4) division of a single process of activity into separate functionally related operations and their distribution among participants;
5) coordination of individual activities of participants, which provides for a strict sequence of operations in accordance with a predetermined program and taking into account the characteristics of the activity;
6) management - the most important feature and attribute of SD;
7) a single end result (total product);
8) a single space and the simultaneity of the performance of individual activities by different people.

Psychological structure of SD includes such components as common goals, motives, actions and results. The overall goal of a joint activity is a central component of its structure. Under goal is understood as an ideally presented common result, which the community of individuals (a group subject) seeks to achieve. The general goal can be broken down into more specific and specific tasks, the gradual solution of which brings the collective subject closer to the goal. An obligatory component of the psychological structure of SD is a common motive that encourages the community of individuals to work together (i.e., direct motivating force). The next component of joint activity is joint action, i.e. such elements of it that are aimed at fulfilling the current (operational and fairly simple) tasks of the SD. The structure of joint activities is completed by the overall result obtained by its participants.

A. N. Leontiev distinguishes different levels in the “general flow of activity”. First, these are separate (special) activities - according to the criterion of the motives that prompt them. Next comes the level of actions - processes that obey conscious goals. Finally, this is the level of operations that directly depend on the conditions for achieving a specific goal.

Targeted or object-directed interaction between individuals (and hence between individual activities) can, in the first approximation, be taken as a “unit” of psychological analysis of SD, which reveals its qualitative specifics (similar to how an objective action makes up the specifics of an individual).

Usually distinguish three forms, or models, of organizing joint activities:

1) each participant does his part of the overall work independently of the other;
2) the common task is performed sequentially by each participant;
3) there is a simultaneous interaction of each participant with all the others. Their real existence depends on the conditions of activity, its goals and content.

In joint activities, control by the participants themselves is noticeably activated (self-control, self-examination, mutual control, mutual examination), which affects the performance part of the activity, including the speed and accuracy of individual and joint actions.

In joint activities, as a rule, several of the most typical strategies of behavior of its participants are used, which determine the main socio-psychological interaction types participants.

1. Cooperation: cooperation partners assist each other, actively contribute to the achievement of the individual goals of each and the common goals of the Board of Directors.
2. Confrontation: partners oppose the achievement of goals by other participants in the SD, perform actions that are inconsistent with them, as opposed to the desires, opinions, and behavior of partners in interaction.
3. Avoiding interaction those. active care, avoidance of interaction with partners, even in cases where the situation and circumstances not only facilitate, but also require the interaction of participants in the SD to achieve common goals.
4. unidirectional promotion, when one of the participants in the SD contributes to the achievement of the individual goals of the other, and the second evades interaction with him.
5. unidirectional countermeasures, those. one of the partners hinders the achievement of goals by others, and the second avoids interaction with the first participant.
6. Contrasting interaction: one of the participants tries to assist the other, and the second resorts to a strategy of active opposition to the first (in such situations, such opposition may be masked in one form or another).
7. compromising interaction, when both partners show separate elements of both assistance and opposition.

The main features of joint activities and subject propertiesSD are closely related. Among the main characteristics of the subject of joint activity, it is necessary to single out purposefulness, motivation, the level of integrity (integration), structuredness, consistency, organization (controllability), performance (productivity), spatial and temporal features of living conditions.

Purposefulness group subject of activity represents the desire for the main goal.

motivation as a property of a group subject of activity, it characterizes an active, interested and effective attitude (motivation) to joint activities.

Under integrity(or integration) of the collective subject of activity is understood as the internal unity of its constituent elements. Integrity is evaluated by a set of parameters:

- the density of functional connections between its members, the indicators of which are the frequency and intensity of contacts between them;
- the level of functional interconnectedness; the ratio of the number of jointly performed functions to their total number;
- the type of integrity of the collective subject, which is manifested in the nature of the dominant relationships between members of the team.

An important property of a group subject of activity is its structuredness, which means the clarity and rigor of the mutual distribution of functions, tasks, rights, duties and responsibilities between members of the team, the certainty of its structure. Empirical indicators of structuredness can be the dominant ways of distributing functions (mutual complementation, safety net, duplication, etc.), ways of taking responsibility for performing functions in a team (concentration, distribution, diffusion of responsibility), characteristics of business mutual influence, etc.

Consistency is a harmonious combination of group members, the mutual conditioning of their actions. The consistency parameter is primarily the type or nature of the coordination (ratio) of the actions of group members, which can be assessed using the following indicators:

- the dominant way of resolving disagreements and contradictions;
- the leading "zone" for coordinating the actions of group members;
- the level of conflict;
- typical ways of behavior of its participants in conflict situations, etc.

organization generalized subject of activity means orderliness, composure, subordination to a certain order of joint activities, the ability to act exactly in accordance with a predetermined plan (plannedness).

An integral property of a collective subject of activity is its performance, characterizing the ability to achieve a positive outcome.

Observations of the process of joint activity and his own experimental studies allowed N. N. Obozov to build joint activity regulation model(Fig. 23).

Rice. 23.

The central block in this model is the block "Conditions of activity and interaction". The distinction between such concepts as "activity" and "interaction" is not accidental. They act together in joint activities and mutually condition each other. V. E. Smirnov in his work “Psychology of adolescence” noted: “For group members who perform some kind of joint action, there are always two sides: stimulation from the work itself and stimulation coming from others.”

In joint activities, N. N. Obozov identifies two aspects:

a) the actual subject activity;
b) a set of processes that establish various connections and dependencies between people in the process of this activity or communication.

This opinion confirms the fact of separation of the conditions of activity and interaction. J. Lingard identified two types of feedback: the actual feedback about individual activity and the social feedback due to the interaction between individuals.

Feedback is one of the most important components of the regulation of any biological and social system, and if practical activity is unthinkable without feedback, then in the conditions of interaction of a larger number of people, the feedback system becomes even more complicated. In this regard, Kurt Back distinguishes two types of communication (which correspond to certain structures of the language):

a) aimed at relationships, i.e. interactions;
b) focused on actions and activities.

R. Bales distinguishes between the area of problem solving and the area of emotions in joint activity. The area of emotions is characterized by the presence of such forms of speech and behavioral reactions, which are more focused not on the activity itself (problem solving), but on interaction (interpersonal relationships). These reactions have an emotional, subjective coloring, characterize the degree of satisfaction with joint activities. Another thing is the area of problem solving: it is associated with the advancement of hypotheses, their discussion and decision-making. The choice of the solution method, in turn, is associated with certain emotional experiences of the participants in group activities.

The effectiveness of the group's activity depends on many factors, including the conditions in which it takes place. It can be a calm business environment, lack of pressure from outside, or, conversely, stressful conditions when the group is working with an emotional "anguish" in an extreme situation. Among the conditions affecting the effectiveness of SD, the following should be noted:

1.Specificity and complexity of tasks. This is a non-group factor, it is set from the outside and determines the content of joint activities. The complexity of the task is determined not only by what mental processes and functions are involved in the activity (sensory-perceptual, mnemonic, logical), but also by how often the actions were performed and skills were developed - the norms of interaction with the tool and the object of labor.
2. Collaboration time or any other type of interaction, such as communication between friends, spouses, can be considered from various positions.

With the official organization of people's interaction, time is assessed as a factor of objective necessity for joint activities. The time of interaction in informal relations is determined by the internal needs of each of the participants in communication. The time of working together and living together is not only a condition for testing the strength of relationships, but, more importantly, it is a factor in the formation of personal, in particular characterological, characteristics of interacting people. As S. L. Rubinshtein pointed out on this occasion, with prolonged communication, the mutual influence of people on each other often leaves a significant imprint on their character, and in some cases there is a kind of exchange of characterological properties and mutual assimilation. As a result of a long life together, people sometimes acquire common features, become similar to each other.

3.The quantitative composition of the group in the conditions of official relations (for example, educational activities) is determined from the outside. The quantitative composition is of some importance for the regulation of the effectiveness of group activity. As the group grows, its efficiency increases, but only to a certain level: when a certain “critical value” is reached, the size of the group ceases to affect the effectiveness of its activities, and then, with its larger increase, the efficiency decreases (too large numbers lead to the fact that people begin to interfere with each other), noted B. F. Lomov. But at the same time, it is necessary to correlate the specifics of the group's activities, the complexity of the tasks being solved with the actual number.

The ratio of the number of members of the group and the effectiveness of its work has a curvilinear dependence. In the manifestation of this factor, one should distinguish between the threshold values of the group size: lower threshold- is the number of persons able to cope with a common task; upper threshold- is the number of people who effectively cope with the task, but which can be slightly reduced without visible damage.

4. Interconnection of group members is one of the main conditions affecting their interaction. At the same time, interaction should be understood as such a system of actions of participants, when the actions of one cause certain actions of other people. The degree of interconnectedness is determined by the nature of the interaction between individuals: formal or informal. Informal interpersonal relationships are not given, they are regulated by the members of the group. In a formal organization, interconnectedness is determined by instructions, orders, prescriptions and does not depend on the desire of people.

Little interconnectedness presents great opportunities for independent work. As the mutual connection strengthens, the possibilities of independent action decrease, but at the same time the role of group-wide achievements increases. Moreover, the increase in interconnectedness increases the importance of the leader.

J. Lingard tried to determine the levels of mutual dependence, taking into account the complexity and quality of interpersonal relationships:

a) the first level of interconnectedness is characterized by a change in behavior under the influence of the presence of other persons behaving like spectators, and is designated by scientists as a "public effect";
b) the second level - interconnectedness, in which behavior changes under the influence of other persons actively participating in a particular activity. Joint action in this case must be distinguished by the degree of interconnectedness: from the emotional and interested joint activity of other persons without direct assistance to mutual cooperation.
5. The functional structure of the group can be differentiated into primary (given by the conditions and formal characteristics of the organization) and secondary (corresponding to the distribution of roles in the process of solving problems). For the optimal regulation of the control system, a rational relationship between the given and arbitrary distribution of functional responsibilities is necessary. The arbitrary (secondary) distribution of functions is determined, on the one hand, by the system of tasks that the group solves, and on the other hand, by the individual-typical, personal and socio-psychological characteristics of the members of the group. In cohesive groups, the leader is more effective than in less cohesive ones. "Group cohesion" and "leadership effectiveness" are interdependent variables. A group can be cohesive only with an optimal distribution of functions between its members, so it is natural that the effectiveness of leadership will be greater; this quality of a cohesive group is a consequence of agreement within it.
6. isolation groups from the usual social environment (expeditions, crews of ships and spaceships) and its autonomy(“shortcut” to some external object, for example, any person who is not part of the group; a device regarded as an external element). The weak autonomy of the group is expressed in the conflict that closes between its members. Social isolation, perhaps more than physical, affects a person's well-being. But unlike individual isolation, the absence of the usual social circle is compensated by an increase in the level of interpersonal relations within the group itself, albeit to certain limits. The narrowing of the circle and the deepening of communication quickly exhaust the informative value of each of the members of the group, which ultimately leads to individual isolation.

The autonomy of the group acts as a consequence not only of physical conditions, but also of internal and external socio-psychological ones. This is expressed in the fact that a well-working group, included in interactions with other groups, sometimes shows aggressiveness towards members of other groups.

7. motive as a motive is the source or cause of an action. However, in the conditions of joint work of people in a group, the claims of one may not be consistent with the claims of another.

The nature of the motivation of each member of the group and the entire group as a whole differs in strength and direction. The internal motivation of each member of the group is determined primarily by the conditions for solving problems, which can strengthen or weaken it. The strength of motivation depends on the mutual influence of group members on each other. With a high level of positive attitude to work, there is an increase in the motivation of each member and the entire group as a whole. The orientation of motivation is expressed through the orientation of the individual to personal success (to himself), collectivist (to the group) and business (to the task). Orientation to one's own or group results is directly dependent on the degree of interconnectedness between group members. With greater motivation, the motivation of group members for the overall effectiveness of joint activities increases, or a conflict arises in the group up to the refusal to solve the problem.

8. The system of additional factors, according to N. N. Obozov, it is diverse in structure and includes, on the one hand, the individual psychological characteristics of the members of the group, and on the other, their homogeneity-heterogeneity in various psychological characteristics.

In the first case, two intragroup factors are distinguished. First factor- the level of individual characteristics of group members - acts as an indicator of the capabilities that each participant in joint actions has separately (this can include neurodynamic, psychomotor, intellectual, socio-psychological characteristics of people).

Second factor- homogeneity-heterogeneity of the group (the degree of similarity between people in the group). For one type of joint activity, closeness, the similarity of group members in some respects, is important, for other types of work, contrast and differences are the conditions for the successful completion of group tasks. Of particular importance are the age and sex differences of people; their role in regulating interactions (communication, relationships) is extremely high.

The homogeneity-heterogeneity factor of a group has two levels.

1. First level homogeneity-heterogeneity of the group (the degree of similarity-contrast of probable participants in the interaction) is the ratio of their individual (natural), personal and socio-psychological parameters (temperament, intelligence, character, motivation, interests, value orientations, worldview positions). This level is involved in the regulation of the effectiveness of joint activities and interpersonal relations of people, but its regulatory function may not be recognized by the members of the group. This does not mean at all that partners do not see real similarities or differences between themselves; it's just so obvious that it's taken for granted.
2. Second level homogeneity-heterogeneity of group members is the ratio (similarity-difference) of their opinions, assessments, attitudes towards themselves, partners, other people, the objective world. The second level includes two sublevels:
- - primary(or initial) sublevel consists of initial data before interaction, ratio of opinions, assessments (about the world of objects and about their own kind) and attitudes (to the world of objects and towards their own kind);
- - secondary the sublevel is the ratio (similarity-difference) of opinions, assessments and relationships, as a result of the interaction between group members. It is a consequence of the interaction of opinions, assessments and relationships of communicating partners; regulated by such mechanisms of social behavior as imitation, suggestion, conformity. The degree of positive variability of opinions, assessments, positions is one of the main indicators of group cohesion and solidarity. Due to variability, this sublevel is transformed. Variability depends not only on the initial ratio of the parameters of the primary sublevel, but also on the first level of heterogeneity of the group, i.e. from the ratio of individual, personal and socio-psychological characteristics of the members of the group. In turn, the change and acceptance of other opinions, assessments, attitudes are involved in the formation of value orientations, interests, i.e. there is a change in the first level of homogeneity-heterogeneity.

The initial, initial ratio of opinions, assessments and attitudes in the group characterizes the unity of views and expresses the similarity-difference of interests, value orientations and personal attitudes. Partners are not only aware of the similarity-difference in their opinions, assessments, relationships, but also feel its real significance for joint activities and interpersonal relationships.

All of the above allowed N. N. Obozov to conclude that a variety of systems of factors are involved in the regulation of the effectiveness of group activity:

a) non-group (physical and social);
b) intra-group (norms, interpersonal relationships, initial and resulting);
c) impersonal (homogeneity-heterogeneity according to individual psychological parameters);
d) intrapersonal (individual psychological characteristics of group members, their condition, initial opinions, assessments and attitudes).

The factor connecting all of the above is the factor of social significance of the joint activity of a group of people.

Ekaterina Annenkova, an auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation at Clerk.Ru news agency. Photo by B. Maltsev IA Clerk.Ru

The conclusion of an agreement on joint activities (a simple partnership agreement) involves the pooling of efforts and property of commercial organizations (IP) to achieve a specific goal.

As a result of joint activities, the parties usually plan to receive income, optimize costs and tax burden.

A simple partnership agreement provides for a special procedure for the redistribution of income between comrades (participants of the agreement), established by the terms of this agreement.

Joint activity is attractive, among other things, due to the ease of registration, which is due to the fact that the parties to the agreement do not create a new legal entity and, accordingly, there is no need to perform registration actions and go through many formalities.

According to paragraph 1 of Article 1041 of the Civil Code of the Russian Federation, under a simple partnership agreement (agreement on joint activities), two or more persons (partners) undertake to combine their contributions and act jointly without formation of a legal entity to make a profit or achieve another purpose that does not contradict the law.

The article will consider the requirements of the current legislation to the participants in the agreement on joint activities and the features of accounting related to its implementation of business operations.

Simple partnership in civil law

First of all, it should be noted that when carrying out joint activities, it is very important to pay special attention to drawing up an agreement, since it depends on its conditions, including:

assessment of deposits,
the procedure for the distribution of income received,
the procedure for covering expenses and losses,
decision-making process,
etc.

According to paragraph 2 of article 1042 of the Civil Code of the Russian Federation, the parties to a simple partnership agreement concluded for the implementation entrepreneurial activity, can only be individual entrepreneurs and / or commercial organizations.

In the case when the purpose of the joint activity is not to make a profit, non-profit organizations and individuals can also be participants in a simple partnership agreement.

note: Features of a simple partnership agreement concluded for the implementation of a joint investment activities (investment partnership) are established by the Federal Law of 28.11.2011. №335-FZ

"On Investment Partnership".

The contribution of a comrade is recognized as everything that he contributes to the common cause, including:

money,
other property,
professional and other knowledge, skills and abilities,
business reputation,
business connections.

The partners' contributions are assumed to be equal in value, unless otherwise follows from the simple partnership agreement or actual circumstances. Monetary valuation of a friend's contribution is made by agreement between comrades.

According to the provisions of Article 1044 of the Civil Code of the Russian Federation, the common shared property of partners is recognized *:

property contributed by comrades (belonging to them by right of ownership),
products produced as a result of joint activities,
the fruits and incomes derived from such activities.

* Unless otherwise provided by law or a simple partnership agreement, or follows from the nature of the obligation.

The property contributed by the comrades, which they possessed on grounds other than the right of ownership, is used in the interests of all the comrades and constitutes, along with the property in their common ownership, common property comrades.

Accounting for the common property of partners may be entrusted by them to one of the legal entities participating in the simple partnership agreement.

The use of the common property of partners is carried out by their common consent, and in the absence of consent - in the manner established by the court.

Obligations of comrades for the maintenance of common property and the procedure for reimbursement of expenses associated with the performance of these duties, determined by the agreement simple partnership.

In accordance with Article 1044 of the Civil Code of the Russian Federation, when conducting common affairs each a partner has the right to act on behalf of all partners, unless otherwise provided by the terms of the contract.

The agreement may provide that the conduct of business is carried out by individual participants or jointly by all participants in the simple partnership agreement.

When doing business together, each transaction requires the consent of all partners.

In relations with third parties, the authority of a partner to make transactions on behalf of all partners is certified by:

power of attorney issued to him by the other comrades,
simple partnership agreement in writing.

Decisions relating to the common affairs of comrades are taken by comrades by common agreement, unless otherwise provided by the agreement.

Note:The condition of the agreement, which restricts the right of a partner to get acquainted with all the documentation for the conduct of business of the partnership, is illegal and is void (Article 1045 of the Civil Code of the Russian Federation).

In accordance with the provisions of Article 1046 of the Civil Code of the Russian Federation, the procedure for covering expenses and losses associated with the joint activities of partners is determined by their agreement.

In the absence of such an agreement, each partner shall bear the costs and losses proportionately the value of his contribution to the common cause.

Based on Article 1048 of the Civil Code of the Russian Federation, the profit received by partners as a result of joint activities is distributed in proportion to the value of the contributions of partners, unless otherwise provided:

simple partnership agreement
by other agreement of the comrades.

Note:Agreement, totally liberating any of the partners from participation in profits, covering general expenses or losses, is negligible.

A simple partnership agreement is terminated due to:

Declaring one of the comrades incompetent, partially incapacitated or missing *.

Declaring one of the comrades insolvent (bankrupt) *.

Death of a partner or liquidation or reorganization of a legal entity participating in a simple partnership agreement *. The contract or agreement may also provide for the replacement of a deceased partner (liquidated or reorganized legal entity) by his heirs (legal successors).

Refusal of any of the partners from further participation in an open-ended simple partnership agreement *. An application for cancellation of an open-ended simple partnership agreement must be made not later than three months before the expected withdrawal from the treaty. At the same time, even if the partners have concluded an agreement on limiting the right to withdraw from an open-ended simple partnership agreement, it is illegal and void.

Termination of a simple partnership agreement concluded with an indication of the term, at the request of one of the partners in relations between him and the other partners *.

Expiration of the partnership agreement.

Allocation of a share of a comrade at the request of his creditor *

*If the contract or subsequent agreement does not provide for the preservation of the contract in relations between other partners.

Upon termination of the simple partnership agreement, things transferred to the common possession, use of the partners are returned to the partners who provided them. without remuneration unless otherwise provided by agreement of the parties.

From the moment of termination of the contract, its participants are jointly and severally liable for unfulfilled general obligations towards third parties.

The division of the property that was in the common ownership of the comrades, and the common rights of claim arising from them, is carried out in the manner established by Article 252 of the Civil Code of the Russian Federation.

Property to be created or acquired in the future

In some cases, a joint venture agreement is concluded for the purpose of constructing real estate to be sold in the future.

When implementing this kind of relationship, it is necessary to take into account the opinion of the Plenum of the Supreme Arbitration Court of the Russian Federation, expressed in the Decree of 11.07.2011. No. 54 "On some issues of resolving disputes arising from contracts regarding real estate that will be created or acquired in the future."

According to paragraph 4 of this Resolution, when considering disputes arising from contracts related to investment activities in the field of financing the construction or reconstruction of real estate, the courts should establish the legal nature of the relevant contracts and resolve the dispute according to the rules of Chapter 30 (“Purchase and Sale”), 37 (“Contract”), 55 (“Simple partnership”) of the Code, etc.

Unless otherwise provided, the courts are required to evaluate contracts related to investment activities in the field of financing the construction or reconstruction of real estate, as contracts for the sale of a future immovable thing.

At the same time, the courts must take into account that the provisions of the legislation on investments (in particular, Article 5 of the Law of the RSFSR "On investment activities in the RSFSR", Article 6 of the Federal Law "On investment activities in the Russian Federation, carried out in the form of capital investments") cannot be interpreted in the sense of vesting persons financing the construction of real estate with the right of ownership (including shared ownership) to the real estate being built at their expense.

Ownership of real estate objects arises from persons who have entered into a contract for the sale of a future immovable thing (including cases where such contracts are subject to investment activity legislation), according to the rules of paragraph 2 of Article 223 of the Civil Code of the Russian Federation, that is, from the moment of state registration in the USRR of this rights for the buyer.

In accordance with paragraph 6 of the Resolution, in cases where, under the terms of the contract:

one side, owning or otherwise entitled to land, provides it for the construction of a building or structure,

the other party undertakes to carry out the construction, the relations of the parties under the contract are subject to the application of the rules of Chapter 37 of the Civil Code of the Russian Federation, including the rules of paragraph 3 of the named chapter (“Construction contract”).

When resolving disputes arising from these agreements, the courts must take into account that, on the basis of Article 219 of the Civil Code of the Russian Federation, the right of ownership of a building or structure created under an agreement arises from the party that provided the land plot (developer) from the moment of state registration of this right in the USRR .

The party that carried out the construction has the right to pay for the work performed in accordance with the contract, and if the party that provided the land plot does not fulfill its obligations to pay for them, it may demand from it compensation for the losses caused, payment of the penalty stipulated by the contract, and also exercise the right granted to it by Article 712 of the Civil Code of the Russian Federation.

If, under the terms of the contract, the party that carried out the construction has the right to receive ownership of the premises in the erected building as payment for it, the said contract should be qualified as a mixed one (clause 3 of Article 421 of the Civil Code of the Russian Federation) and the rules on the sale and purchase are applied to the obligation to transfer the premises future immovable thing, taking into account the explanations contained in paragraphs 2, 3 and 5 of this Resolution.

Based on paragraph 7 of the Resolution, 7. in cases where it is seen from the terms of the contract that each of the parties makes contributions:

transfers the land
contributes money
performs work
supplies building materials
etc.,

in order to achieve a common goal, namely the creation of a real estate object, the relevant contract must be qualified as partnership agreement.

Accounting for joint activities of comrades

The rules and procedure for reflecting business transactions in the accounting and financial statements of an organization in cases of joint operations, joint use of assets and joint activities have been established.

According to, information on participation in joint activities is subject to disclosure in the financial statements of the organization if there are agreements, the terms of which establish the distribution of obligations between the participants in financial and other joint activities for the purpose of obtaining economic benefits or income.

On the basis of accounting for common property, one of the legal entities participating in the simple partnership agreement can be entrusted.

When reflecting in accounting and financial statements operations related to participation in joint activities (simple partnership agreement):

the partner organization is guided by paragraphs 13 - 16 of these Regulations,
a comrade conducting common affairs in accordance with a simple partnership agreement is guided by clauses 17-21 of this Regulation.

Accounting for a friend in charge of common affairs.

In accordance with clause 17 of PBU 20/03, when organizing accounting, a friend, leader of general affairs in accordance with the agreement on joint activities, provides separate accounting:

operations (on a separate balance sheet) for jointly carried out activities,
operations related to the performance of its normal activities.

Note:Indicators of a separate balance sheet in the balance sheet of a friend conducting common business, not included.

Reflection of business transactions under a joint activity agreement, including accounting for expenses and income, as well as calculation and accounting of financial results on a separate balance sheet, are carried out in accordance with the generally established procedure.

According to paragraph 18 of PBU 20/03, the property contributed by the parties to the agreement is accounted for by the comrade conducting common affairs, separately - on a separate balance sheet.

Contributions made by participants in joint activities are taken into account by a partner conducting common business:

on the account for accounting for the contributions of comrades in the assessment provided for by the contract.

In accordance with the Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application *, the property contributed by partners to a simple partnership on account of their contributions is accounted for:

By debit property accounting accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and Credit account 80 "Contributions of comrades."

When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.

Analytical accounting on account 80 "Contributions of comrades" is carried out for each simple partnership agreement and each participant in the agreement.

*Approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. No. 94n.

The property acquired or created in the course of the implementation of a joint activity agreement is reflected in accounting:

in the amount of actual costs for its acquisition, manufacture, etc.

Accounting for the acquisition or creation of new fixed assets, intangible assets and other investments in non-current assets is carried out in accordance with the generally established procedure.

Depreciation on depreciable property within the framework of a separate balance sheet is carried out in accordance with the generally established procedure regardless from the actual period of their use and the previously used methods of calculating depreciation until the conclusion of an agreement on joint activities.

Accounting for comrades - participants in the agreement on joint activities.

Based on clause 13 of PBU 20/03, the assets contributed to the account of the contribution under the joint activity agreement are included by the partner organization:

included in financial investments at the cost at which they are reflected in the balance sheet on the date the treaty enters into force.

Thus, in the reporting of joint activities and in the reporting of partners, the amounts of contributions may not coincide due to a different approach to their assessment (in the balance sheet of a joint activity - by contractual assessment, in the balance sheet of a partner - by book value).

Accordingly, in the accounting of a partner, the transfer of a contribution under a joint activity agreement is reflected in the following entries:

By debit account 58.4 "Contributions under a simple partnership agreement" and Credit property accounting accounts (51 “Settlement accounts”, 01 “Fixed assets”, 41 “Goods”, etc.)

According to paragraph 14 of PBU 20/03, when forming the financial result, each partner organization includes as part of other income or expenses:

profit or loss from a joint venture receivable or allocated to the partners.

In this case, partner organizations make the following postings:

By debit account 76.3 “Settlements on due dividends and other settlements” and Credit account 91.1 "Other income"- received profit from the results of joint activities.

By debit account 91.2 "Other expenses" and Credit account 76.3 "Calculations on due dividends and other calculations"- received a loss as a result of joint activities

According to paragraph 15 of PBU 20/03, the property to be received by each partner organization as a result of the division in accordance with Article 1050 of the Civil Code of the Russian Federation upon termination of joint activities is reflected as:

repayment of deposits accounted for as financial investments.

If there is a difference between the value of the contribution accounted for as financial investments and the value of the assets received after the termination of the joint activity, this difference is included in:

other income or other expenses in the formation of the financial result.

Assets received by a partner organization after the termination of a joint activity are accepted for accounting in the valuation recorded in a separate balance sheet as of the date of the decision to terminate the joint activity.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of IA "Clerk.Ru"

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