What is the organizational legal form. What is an OPF? Classification and examples of OPF

The main organizational and legal forms are defined by the articles of the Civil Code of the Russian Federation. There are two groups of organizations: commercial and non-commercial. Commercial organizations are those whose main purpose is to make a profit. Non-profit organizations include organizations that are called upon to solve social, public, religious and other tasks.

Commercial organizations are divided into four groups: business companies, business partnerships, production cooperatives and state and municipal unitary enterprises (see Figure 1.1). Business companies include joint-stock companies, limited liability companies and additional liability companies.

Fig.1.1. Organizational and legal forms

A joint-stock company is “a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the rights of the company's participants (shareholders) in relation to the company”. Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities, within the value of their shares. Joint-stock companies can be created both open, in which shares are distributed on the basis of free subscription in the media, and closed, in which shares are distributed between the participants of the company.

A limited liability company is an organization founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. Participants of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions .

An additional liability company is a company established by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. Participants jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company.

Business partnerships include: general partnership, limited partnership. A general partnership is a partnership, the participants (general partners) of which, in accordance with the concluded agreements, are engaged in joint entrepreneurial activities on behalf of the partnership. The share capital of the company consists of shares, the amount of which is determined by agreements. General partners are obliged to participate in the activities of the partnership and jointly and severally bear subsidiary liability with their property for the obligations of the partnership. Profits and losses are distributed in proportion to the shares of participants.

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

A production cooperative is a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor or other participation and the association of property shares by its members. Members of production cooperatives bear joint and several subsidiary liability. The property of the cooperative is divided into shares in accordance with the charter of the cooperative.

State and municipal unitary enterprises are organizations created by state (local) authorities.

In practice, a unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property belongs to the state or municipal government, is indivisible and cannot be distributed among deposits, including between employees of the enterprise, and is in the operational management of the enterprise.

1.4. Products of organizations (enterprises), its types and features. Indicators and meters of the composition and volume of products

The composition of the organization's (enterprise's) products is determined using two indicators: nomenclature and assortment. Nomenclature - this is a list of products combined into homogeneous groups, each of which includes products of the same name (TVs, video cameras, personal computers, etc.). Range - this is a list of products grouped, each of which contains products of the same name, brand, model, size. The nomenclature and assortment are an integral part of the plan for the production and sale of products. In addition to the characteristics of the products themselves, for each item, the following is indicated: the quantity of products, the complexity of manufacturing and the total cost of a unit of production, the selling price.

To determine the generalized and estimated indicators of the organization (enterprise) activity, a system of volumetric indicators is intended. When calculating these indicators, indicators of the volume of production and volume of production are distinguished. Under production volume refers to the valuation of costs for the production of products, regardless of the place of their production. Under production volume is understood as the valuation of the volume of production, taking into account only the own costs of a given organization (enterprise). The volume of production does not include the costs incurred in the previous stages of the production process. The volume of production should not include the cost of raw materials, materials, purchased components, fuel, energy.

In practice, three indicators of production volume are used:

commercial products,

sold products (sales volume, sales proceeds, sales volume),

gross output.

Marketable products- these are fully manufactured (tested and packaged) final products, semi-finished products intended for sale to other organizations (enterprises), services for own capital construction, services of an industrial nature. A sign of marketable products is the degree of its readiness.

Sold products- this is the commercial product that is sent to the consumer, the customer and paid for by him. It should be noted that the concept of sold products from an economic and accounting point of view is somewhat different, since from the latter point of view, the fact of sale is often considered to be the fact of shipment of products. Sold products may differ from marketable products by the amount of change in the balance of finished products in the warehouse of the organization (enterprise), finished products that are in the process of transportation, as well as changes in the volume of products unpaid by the consumer.

where is the volume of sold products;

- the volume of commercial products manufactured for a certain period of time;

. - change in the balance of commercial products in the warehouse of the organization;

- change in commercial products that are in the process of transportation to the consumer or customer;

- change in the balance of unpaid products.

– in the absence of residues (e.g. bakery products). Ideal, but with long manufacturing cycles this is physically impossible.

Gross output- this is a cost estimate of the costs of an organization (enterprise) for the production of products for a certain period of time. Gross output differs from commodity output by the amount of work in progress, i.e., the valuation of products at various stages of the technological process.

where - gross output;

- the volume of marketable products;

– change in the volume of work in progress.

Work in progress is production that is at any stage of the technological process of production.

Gross output is the oldest and most obsolete indicator. In market conditions, it should be used only within a separate organization (enterprise) when calculating the need for personnel, a preliminary assessment of the compliance of the volume of work for a certain period of time with throughput.

The most important volume indicator in market conditions is sold products, since its volume depends, on the one hand, on many internal factors, and, on the other hand, has a significant impact on the amount of profit. The main internal factors affecting the volume of products sold are: the correctness of the formation of the range of products, the competitiveness of products, reasonable pricing and cost policies of the organization (enterprise), the perfection of the technical, technological and material base, the progressiveness of the forms and methods of organization and management used, marketing research, etc.

To calculate any volume indicator, you need to know the amount of production and the volume meter.

where is the volume index;

- the number of types of products;

- quantity i- that product;

- volume meter.

In practice, the following volume meters are used:

1. natural - any physical meter (quantity in pieces, meters, tons) is used only for the production of one type of product.

2. Labor meters , these include the labor intensity of the product and the basic wages of production workers. These meters are used only within the organization. The disadvantage is that the complexity does not take into account the complexity of the work performed. Wages do not have this disadvantage.

3. Cost meters : price, total cost, value added by processing.

Price is the only measure of the volume of products sold. Full cost - includes all the costs of the organization for the production and sale of products and is used within the organization. Processing value added is an indicator that takes into account only the newly created value of a given organization, i.e. her own expenses.

Each of the listed meters has its purpose and scope.

1.5. Quality and competitiveness of products: concept, indicators and evaluation methods

Product quality- this is a set of product properties that determine its suitability to satisfy certain needs in accordance with the purpose (GOST 15467-79). According to the international standard ISO 8402.1994, quality is defined as a set of characteristics of an object (activity or process, product, service, etc.) related to its ability.

Estimated indicators quantitatively characterize those properties,
which form the quality of products as an object of production
and consumption or exploitation. They are used to standardize
quality requirements, assessment of the technical level in the development of standards, quality checks during control, testing and certification. Estimated indicators are divided into functional, resource-saving and environmental.

Functional indicators characterize the properties that determine the functional suitability of products to meet specified needs. Oki combine indicators of functional suitability, reliability (reliability, maintainability, durability, reproducibility, storability), ergonomics (hygienic, anthropometric, physiological, psychological) and aesthetics (form rationality, composition integrity, production excellence).

Resource-saving indicators characterize the properties of products that determine the level of resources spent during its creation and use. The group of resource-saving indicators includes subgroups of manufacturability and resource consumption indicators.

Environmental indicators of product quality characterize its properties associated with the impact on humans and the environment. They are combined into two groups of indicators - safety and environmental friendliness.

Quality Level- this is a relative indicator that characterizes the result of comparing the quality indicators of a new product with the quality indicators of a product similar in terms of functional indicators.

Where i– quality indicator index;

– quality factor i-th parameter;

- weight coefficient.

where - value i-th quality indicator of a new product;

Meaning i-th quality index of the base product.

Competitiveness- this is the ability of a product to find its consumer, provided that the market is saturated with similar products.

When evaluating the competitiveness of a product, it should be compared with a similar product available on the market for its functional purpose, therefore, the indicator is relative.

Types of organizational and legal forms of organizations are a classification of business entities in modern conditions. The main feature of this classification is the division of economic entities in accordance with the organizational and legal form of companies.

The types of organizational and legal forms of organizations are regulated by the Civil Code of the Russian Federation (CC RF), which introduced the concepts of "commercial organization" and "non-profit organization".

Types of organizational and legal forms of organizations

In accordance with the nature of the activities of enterprises, the types of organizational and legal forms of organizations include:

1. commercial enterprises,
2. Non-commercial enterprises,
3. Organizations without forming a legal entity;
4. state (municipal) organization;
5. state (unitary) enterprise.

Currently, there are the following types of organizational and legal forms of organizations that carry out commercial activities: a company, a partnership, a joint-stock company, unitary enterprises.

In addition, there is a category that includes production cooperatives. In the field of non-profit organizations, one can single out a consumer cooperative, public organizations (movements, associations), a foundation (non-profit partnership), partnerships (gardening, summer cottage, homeowners), an association (union), autonomous non-profit companies.

For enterprises that do not form a legal entity, the following types of organizational and legal forms of organizations may be provided: mutual investment funds, simple partnership, branch (representative office), individual entrepreneur, farm (peasant) economy.

Shape selection

The types of organizational and legal forms of organizations, in addition to the nature of the main activity, are also influenced by some other factors, among which may be organizational, technical, economic and social.

In accordance with organizational and technical factors, the types of organizational and legal forms of organizations are determined based on the number of founders, their characteristics, the area of ​​​​commercial activity, the nature and novelty of the products produced. When taking into account the social and economic factors, the amount of start-up capital and the personal characteristics of the entrepreneur and his team are taken into account.

Also, the types of organizational and legal forms of organizations may be limited by the current legislation. For example, commercial organizations with the status of a legal entity can only be created in the form of a partnership of any type, a company (open or closed, with limited liability).

Types of organizational and legal forms of commercial organizations

Types of organizational and legal forms of organizations of a commercial nature can also be classified into several types:

1. A business partnership, divided into full and based on faith, the difference between which lies in the degree of responsibility of the participants (partners). In a full society, partners in obligations are liable with all their property, but in a society based on faith, they are liable in accordance with the amount of their contributions.
2. Economic company (LLC), joint-stock company (JSC). The capital of an LLC includes the contributions of the participants and is divided into shares; in a JSC, the capital is divided into the corresponding number of shares.
3. A production cooperative is a voluntary association of members (citizens), it is based on membership and share contributions, as well as on the personal labor of the participants.
4. Economic partnerships are very rare, almost never mentioned in the Civil Code. Such enterprises are regulated by a separate law.
5. Peasant farms are an association for the purpose of conducting agriculture, based on the personal participation of citizens in business and their property contributions.

Examples of problem solving

EXAMPLE 1

Exercise

Types of organizational and legal forms of organizations without forming a legal entity include: 1) Joint stock company,

Organizational and legal form and its types

Organizational and legal form of an economic entity- the form of an economic entity recognized by the legislation, which fixes the method of fixing and using property by an economic entity and its legal status and goals of activity arising from this.

The choice of the organizational and legal form of the organization is carried out taking into account its characteristics, which are regulated by the state through the Civil Code and special laws.

The main characteristics of the organization that are taken into account are:

Legal capacity;

Composition of founders and participants;

The order of establishment;

Capital and deposits;

Ownership relations and property of the founders;

Responsibility;

Enterprise management bodies;

Business management, company representation;

Distribution of profits and losses;

Liquidation, etc.

The organizational form characterizes the procedure for the initial creation of the enterprise's property and the process of using the profits received. This procedure includes a list of the founders of the enterprise, the form of combining their capital, methods of profit distribution, etc.

The legal form is understood as a set of legal, legal, economic norms that determine the nature of relations between owners, as well as between an enterprise and other business entities and public authorities. The legal form characterizes the rights and responsibilities of the owners during the operation, liquidation or reorganization of the enterprise.

Firms form a sector of commercial organizations in the economy. The enterprise, as a rule, is a legal entity.

Entity- an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court.

Legal entities that are commercial organizations can be created in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises, i.e. in the form of those persons in respect of which their founders have property and liability rights.

The presence of organizational and legal forms of management is the most important prerequisite for the effective functioning of a market economy in any state.

The main organizational and legal forms of commercial organizations.

The organizational and legal form of an enterprise is a form of legal registration of an organization that gives this enterprise a certain legal status.

1. Legal entities may be organizations pursuing profit making as the main goal of their activities (commercial organizations) or not having profit making as such a goal and not distributing the profit received among participants (non-profit organizations). Legal entities that are commercial organizations can be created in the organizational and legal forms of economic partnerships and companies, peasant (farm) enterprises, economic partnerships, production cooperatives, state and municipal unitary enterprises.

2. Legal entities that are non-profit organizations may be created in the organizational and legal forms:

1) consumer cooperatives, which include, among other things, housing, housing-construction and garage cooperatives, horticultural, horticultural and dacha consumer cooperatives, mutual insurance societies, credit cooperatives, rental funds, agricultural consumer cooperatives;

2) public organizations, which include, among other things, political parties and trade unions (trade union organizations) established as legal entities, social movements, bodies of public amateur performance, territorial public self-governments;

3) associations (unions), which include, among other things, non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry, notaries and lawyers' chambers;

4) associations of real estate owners, which include, among other things, associations of homeowners;

5) Cossack societies entered in the state register of Cossack societies in the Russian Federation;

6) communities of indigenous peoples of the Russian Federation;

7) funds, which include, among other things, public and charitable foundations;

8) institutions, which include state institutions (including state academies of sciences), municipal institutions and private (including public) institutions;

9) autonomous non-profit organizations;

10) religious organizations;

11) public law companies.

All legal entities are divided into two types:

1. Corporate legal entities (corporations). Legal entities, the founders (participants) of which have the right to participate (membership) in them and form their supreme body in accordance with paragraph 1 of Article 65.3 of this Code, are corporate legal entities (corporations). These include business partnerships and societies, peasant (farm) enterprises, economic partnerships, production and consumer cooperatives, public organizations, associations (unions), partnerships of property owners, Cossack societies entered in the state register of Cossack societies in the Russian Federation, as well as communities indigenous peoples of the Russian Federation. Corporations include organizations that include participants and executive bodies, for example, limited liability companies (LLC).

2. Unitary legal entities. Legal entities, the founders of which do not become their participants and do not acquire membership rights in them, are unitary legal entities. These include state and municipal unitary enterprises, foundations, institutions, autonomous non-profit organizations, religious organizations, public companies.

Business partnerships and companies corporate commercial organizations are recognized with the authorized (share) capital divided into shares (contributions) of the founders (participants). The property created at the expense of the contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activity, belongs to the business partnership or company by the right of ownership. The scope of powers of participants in a business partnership is determined in proportion to their shares in the company's charter capital. A different scope of powers of participants in a non-public economic company may be provided for by the charter of the company, as well as by a corporate agreement, provided that information about the existence of such an agreement and the scope of powers of the company’s participants provided for by it is entered in the unified state register of legal entities.

1 Business partnerships may be created in the organizational and legal form of a general partnership or limited partnership (limited partnership).

2. Business companies may be created in the legal form of a joint-stock company or a limited liability company.

A general partnership: A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. A person can be a participant in only one full partnership. The trade name of a general partnership must contain either the names (names) of all its participants and the words "general partnership", or the name (name) of one or more participants with the addition of the words "and the company" and the words "general partnership".

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

Peasant (farm) economy. Citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy (Article 23) have the right to create a legal entity - a peasant (farm) economy. A peasant (farm) enterprise created in accordance with this article as a legal entity is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and association by members of the peasant (farm) enterprise of property deposits.

Limited Liability Company. A limited liability company is a business company, the authorized capital of which is divided into shares; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares.

joint stock company a business company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares.

All joint-stock companies were divided into public and non-public. At the same time, such concepts as an open and closed joint-stock company were removed from the Civil Code of the Russian Federation (it will no longer be possible to create a closed joint-stock company and an open joint-stock company, and the existing ones will be equated to a joint-stock company).

The difference is as follows:

public JSC - a company whose shares are publicly placed on the securities market (clause 1 of article 66.3 of the Civil Code of the Russian Federation)

non-public JSC - a company whose shares are not placed on the securities market. At the same time, an LLC is considered a non-public organization (clause 2 of article 66.3 of the Civil Code of the Russian Federation)

Production cooperative (artel) a voluntary association of citizens is recognized on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association of its members (participants) of property share contributions. The law and the charter of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a corporate commercial organization. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative.

unitary enterprise a commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. State and municipal enterprises operate in the organizational and legal form of unitary enterprises. In the cases and in the manner provided for by the law on state and municipal unitary enterprises, a unitary state enterprise (state enterprise) may be established on the basis of state or municipal property. The property of a state or municipal unitary enterprise is in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management.

Non-profit corporate organizations are recognized legal entities that do not pursue profit-making as the main goal of their activities and do not distribute the profits received among the participants (paragraph 1 of Article 50 and Article 65.1), the founders (participants) of which acquire the right to participate (membership) in them and form their supreme body in in accordance with paragraph 1 of Article 65.3 of this Code. Non-profit corporate organizations are created in the organizational and legal forms of consumer cooperatives, public organizations, associations (unions), partnerships of property owners, Cossack societies entered in the state register of Cossack societies in the Russian Federation, as well as communities of indigenous peoples of the Russian Federation (paragraph 3 of Article 50 ).

consumer cooperative a membership-based voluntary association of citizens or citizens and legal entities is recognized in order to meet their material and other needs, carried out by combining property share contributions by its members.
Public organizations Voluntary associations of citizens who have united in the manner prescribed by law on the basis of their common interests to meet spiritual or other non-material needs, to represent and protect common interests and achieve other goals that do not contradict the law are recognized. A public organization is the owner of its property. Its participants (members) do not retain property rights to the property transferred by them to the ownership of the organization, including membership fees. Participants (members) of a public organization are not liable for the obligations of the organization in which they participate as members, and the organization is not liable for the obligations of its members. Public organizations can form associations (unions) in the order. A public organization, by decision of its participants (members), may be transformed into an association (union), an autonomous non-profit organization or a foundation.

Association (union) an association of legal entities and (or) citizens is recognized, based on voluntary or, in cases established by law, on mandatory membership and created to represent and protect common, including professional, interests, to achieve socially useful goals, as well as other not contradicting the law and having non-commercial nature of the goals. In the organizational and legal form of an association (union), in particular, associations of persons aimed at coordinating their business activities, representing and protecting common property interests, professional associations of citizens that do not aim to protect the labor rights and interests of their members, professional associations of citizens, not related to their participation in labor relations (associations of lawyers, notaries, appraisers, people of creative professions and others), self-regulatory organizations and their associations.
Association of property owners a voluntary association of owners of real estate (premises in a building, including in an apartment building, or in several buildings, residential buildings, country houses, gardening, gardening or summer cottage land plots, etc.) created by them for joint possession, use is recognized and within the limits established by law of the disposal of property (things), by virtue of the law being in their common ownership or in common use, as well as to achieve other goals provided for by laws.

Cossack societies associations of citizens entered in the state register of Cossack societies in the Russian Federation, created in order to preserve the traditional way of life, economic activity and culture of the Russian Cossacks, as well as for other purposes provided for by the Federal Law of December 5, 2005 N 154-FZ "On the public service of the Russian Cossacks" who voluntarily assumed, in accordance with the procedure established by law, obligations to perform state or other service.

Communities of Indigenous Peoples of the Russian Federation voluntary associations of citizens belonging to the indigenous peoples of the Russian Federation and united on the basis of consanguinity and (or) territorial-neighborhood are recognized in order to protect the original habitat, preserve and develop traditional ways of life, management, crafts and culture.

Non-profit unitary organizations

1Fund for the purposes of this Code, a unitary non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing charitable, cultural, educational or other social, socially useful goals is recognized.

institution a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature is recognized. The founder is the owner of the property of the institution created by him. On the property assigned by the owner to the institution and acquired by the institution on other grounds, it acquires the right of operational management. An institution may be created by a citizen or legal entity (private institution) or, respectively, by the Russian Federation, a constituent entity of the Russian Federation, a municipal entity (state institution, municipal institution).

Autonomous non-profit organization a unitary non-profit organization is recognized that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities for the purpose of providing services in the areas of education, healthcare, culture, science and other areas of non-commercial activity.
religious organization a voluntary association of citizens of the Russian Federation permanently and legally residing on the territory of the Russian Federation or other persons, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as an organization and (or) a governing or coordinating body created by the specified association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith.

Organizational and legal form

An economic entity is a form of an economic entity recognized by the legislation of a particular country, fixing the method of fixing and using property by an economic entity and its legal status and goals of activity arising from this.

Organizational and legal form- a way of fixing and using property by an economic entity and its legal status and business goals arising from this.

In the all-Russian classifier of organizational and legal forms (OKOPF) (OK 028-99 (as amended by amendment No. 1/99)) each legal form corresponds to a two-digit digital code, the name of the legal form, and the collection algorithm.

Classification of organizational and legal forms in the Russian Federation

There are the following types of organizational and legal forms of economic entities (hereinafter also OPF):

OPF of economic entities that are legal entities-commercial organizations

• Partnerships
• Society
• Joint stock companies
• Unitary enterprises
  • Unitary enterprises based on the right of economic management
  • Unitary enterprises based on the right of operational management
• Other

OPF of economic entities that are legal entities-non-profit organizations

• Public associations (including religious associations)
  • Bodies of public initiative
• Foundations (including public foundations)
• Institutions (including public institutions)
• Communities of Indigenous Peoples
• Associations of legal entities (associations and unions)
• Associations of peasant (farm) households
• Horticultural, horticultural or dacha non-profit partnerships

OPF of economic entities without the rights of a legal entity

• Ordinary partnerships

BTF examples

state and municipal institutions

The simplest name for the OPF of state institutions is FGU (federal) and GU (regional, Moscow and St. Petersburg). Sometimes the word “budgetary” is added to the OPF, for example, in the OPF forestry, correctional colonies. The name of the OPF may include the word "regional" and even the name of the subject of the Russian Federation: "Novosibirsk region", "city of Moscow", but not necessarily.

OPF of state institutions:

• federal government agency
• Regional State Institution (State Regional Institution), OSU
• government agency
• Federal state budgetary institution

Federal State Budgetary Institution of Science

• Regional state budgetary institution
• State budgetary institution of the Novosibirsk region
• State budgetary institution of the city of Moscow
• State budget institution
• State (municipal) public institution

Educational, healthcare and cultural institutions have their own OPF names:

OPF of educational institutions:

• Federal State Autonomous Educational Institution of Higher Professional Education
• State educational institution of higher professional education
• State educational institution of secondary vocational education
• State educational institution
• Municipal budgetary educational institution
• Municipal preschool educational institution

OPF of military educational institutions:

• Federal State Military Educational Institution of Higher Professional Education
• State military educational institution of higher professional education

OPF of health care institutions:

• Federal Public Health Institution
• Public Health Institution
• Municipal Health Institution

OPF of cultural institutions:

• Federal State Institution of Culture
• State Budgetary Institution of Culture of the Sverdlovsk Region
• State institution of culture of the city of Moscow

Unusual OPFs:

• Regional state educational institution for orphans and children left without parental care
• State Special Rehabilitation Educational Institution of Secondary Vocational Education - College for the Disabled
• Federal State Educational Institution of Secondary (Complete) General Education "Astrakhan Suvorov Military School of the Ministry of Internal Affairs of the Russian Federation"- does not have an indication of "military".

state and municipal unitary enterprises

OPF of unitary enterprises:

• Federal State Unitary Enterprise
• State Regional Unitary Enterprise
• State unitary enterprise
• Municipal unitary enterprise

see also

• Types of companies

Sources

• Chapter 4
• Federal Law No. 82-FZ of May 19, 1995 "On public associations"
• Decree of the State Standard of the Russian Federation of March 30, 1999 N 97(as amended on 06/09/2001) "On the adoption and implementation of all-Russian classifiers" (together with the "all-Russian classifier of forms of ownership" OK 027-99)

Links

• The choice of the organizational and legal form of the enterprise - an article by Doctor of Economics, Professor Adukov

Wikimedia Foundation. 2010 .

• Las Casas, Bartolome de
• Victor Emmanuel II

See what "Organizational and legal form" is in other dictionaries:

Organizational and legal form- The legal form in which the registration and activities of a legal entity are carried out. Examples of organizational and legal forms are an open joint stock company, a closed joint stock company, a limited partnership, a limited company ...

FORM OF OWNERSHIP ORGANIZATIONAL AND LEGAL- Organizational form of ownership of the means of production, enshrined in national legislation Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

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FORM OF OWNERSHIP, ORGANIZATIONAL AND LEGAL- organizational form of ownership of the means of production enshrined in national legislation ... Big Economic Dictionary

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Joint stock companies- The organizational and legal form of an enterprise that, for its obligations to creditors, is liable only for the property that belongs to it. Shareholders do not bear any responsibility to creditors, they only risk ... Terminological dictionary of a librarian on socio-economic topics

General partnership- Organizational legal form of a commercial organization. A partnership is recognized as full, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and ... ... Vocabulary: accounting, taxes, business law

MEETING OF THE FEDERATION COUNCIL- organizational and legal form of consideration by the upper chamber of the Federal Assembly of issues referred by the Constitution of the Russian Federation to its jurisdiction. The regulations of the Federation Council provide that the chamber holds meetings from September 16 of the current to 15 ... ... Encyclopedic Dictionary "Constitutional Law of Russia"

All existing companies and firms have a certain legal status depending on the form of their legal registration. A registered enterprise receives an organizational and legal form that determines the purpose of its existence, methods of disposing of capital and property.

Organization types

Economic entities can be commercial and non-commercial types. There are such organizational and legal forms of commercial enterprises: companies, joint-stock companies, partnerships, unitary enterprises and others. Types of non-profit entities: foundations, non-profit partnerships, homeowners associations, political parties, public organizations, institutions, state corporations, Cossack societies, autonomous organizations, public associations and movements. The above non-profit enterprises exist as legal entities. Without a legal status, individual entrepreneurs, financial and industrial groups, representative offices, branches, mutual investment funds can be formed. The first are created for the purpose of making a profit, while non-profit organizations pursue other goals. For example, a training center has one task - to improve the quality of education. The detailed structure of commercial enterprises is discussed below.

Joint stock companies

The most common organizational and legal form of a legal entity is a joint-stock company. There are open and closed joint-stock companies. In the first case, the company's shares are transferred to an indefinite number of persons, while in a closed company, a strictly limited circle of shareholders owns the securities. Companies have an authorized capital, the minimum amount of which is 1000 minimum wages, as well as founders and a charter. The popularity of this organizational and legal form is explained by the minimal risk of the expected losses that its participants bear.

Partnerships

Economic entities in the form of partnerships can register their enterprise as a general partnership, a limited liability company or a limited partnership. Participants in a general partnership are liable for its debts with their property. An agreement is concluded between its members. Other contributors who are liable for the obligations of the company in an amount not exceeding the contribution, but who do not participate in the business activities of the company, take part in a limited partnership.

Society

Forms of management in the form of a company with additional or limited liability are also quite common. These companies are created by one or more founders. Due to their contributions, the authorized capital of the company is formed. The limited liability of the company means that its participants are only liable to reimburse the risks of loss in the amount of the value of the invested funds. Additional liability implies compensation for losses by the property of depositors.

Unitary enterprises

Organizational and legal forms of management in the form of a unitary enterprise mean that the property of firms in this case belongs to the state or municipality. A unitary enterprise is responsible for its debts with the property that belongs to it, and it is not entitled to answer with the property of the owner for his debts.

Production cooperatives

Such organizational and legal forms as cooperatives mean that a certain number of citizens (from five people) have voluntarily united to conduct joint economic or production activities. It can be construction, trade, processing, provision of services, consumer services. Members of the cooperative have shares in the form of part of the property of their association. A production cooperative is called an artel. This form of organization is typical for agricultural enterprises. The difference between an artel and a society is the obligatory labor participation in the work of the company.

Non-profit enterprises

As already mentioned, the purpose of creating non-profit enterprises is any purpose other than making a profit. For example, a religious community is created to meet spiritual needs. A sports organization is established for the physical development of the population and the promotion of health. With the aim of uniting, reviving and raising the strength of the spirit of the Cossacks, Cossack societies are created.

Non-legal organizations

Individual entrepreneurship does not imply the use of hired labor. From the point of view of accounting and tax reporting, this form is very simple, since from all the documentation it will be necessary to submit only an income declaration. By creating a mutual investment fund, investors unite, transferring their funds to a management company. Representative offices and branches perform the main functions of the company, while their range of capabilities is limited. All of the above organizational and legal forms are united by the absence of registration as a legal entity.

What form to choose for the created enterprise

First of all, it is necessary to answer the question of the purpose for which the enterprise is being created: the company is needed to make a profit, that is, of a commercial nature, or its activities will pursue other goals. Next, you need to decide on the role of the creator of the enterprise. To open a company, you need participants, shareholders or founders. An enterprise is always created by the founders, who then move to a different quality - employees or shareholders. The founders of a commercial organization increase their well-being by making a profit of the company. In a non-profit enterprise, this can be achieved if the founder is a highly paid employee. Although the charter of a non-profit organization does not provide for direct profit, it is possible to earn money by increasing the salary of its employees.

Ways to manage various enterprises

The supreme governing body of all organizations is the meeting of founders, who may be called participants, shareholders. Depending on the form of the enterprise, the number of participants will be different. In joint-stock companies, several people participate in the meeting, the number of which depends on the number of shares in the ownership of the enterprises. The founder may participate in the meeting personally or through his representatives. The governing body is endowed with rights, here are the main ones for all enterprises: changing the charter, appointing and removing the general director, discussing financial activities, appointing an audit, making a decision on liquidation and reorganization. The meeting of the founders is held as necessary, at least once a year. The executive power of all enterprises is the general director.

Business associations

Created firms can be combined into a larger organizational and legal form. These are concerns, associations, corporations, trusts, combines. So, the association is created on the basis of contracts of several companies by combining the main functions. The association represents the interests of these companies in relations with government officials or other companies. A consortium is created to achieve some goal common to different companies. As soon as the goal is reached, the association stops its work.