Creating your own business (prerequisites, problems, principles of creation).

In accordance with civil legislation, a capable citizen can create his own business in a certain organizational and legal form. Prerequisites: 1) the presence of them for the formation of the initial. capital; 2) availability financial resources necessary for the formation of the size of the authorized capital; 3) the presence of non-residential premises, necessary. to accommodate the office of the organization or the possibility of renting undesirable premises; 4) preliminary. studying the prospective market; 5) forming a team of qualified founders of their own business. The entrepreneur must calculate the expected consequences of the risk, keep the business secret, own all the information about the activities of his own. enterprises, consumers of products, customers, suppliers, competitors. Principles: 1) find a need and satisfy it, while he himself makes a profit; 2) goods should be produced at lower costs (cost), otherwise the market may not recognize these goods, and the entrepreneur will not be able to sell them and make a profit; 3) it is necessary to take into account the behavior of competitors, consumer demand, the level of market saturation, an overpriced price will not allow you to sell goods in a timely manner, and an underestimated one will not allow you to get the necessary amount of profit. Problems: lack of sufficient financial resources. Wed-in, the necessary non-residential premises, the legality of the case.

The concept of an entrepreneurial idea and its role in the process of creating your own business. Sources and methods for selecting entrepreneurial ideas.

PI is a potential opportunity for one's own self-realization to solve one's own goals by satisfying the needs of others. Entrepreneurial activity begins with an idea, which in def. conditions is realized in a specific entrepreneurial project, the essence of which should be based on the principle: to find and provide for the need and satisfy it.

The idea is implemented for the purpose of organizing a certain type of business.

It is impossible to engage in entrepreneurship without knowing a realistically achievable goal that would be understandable to subordinate consumers of the results of your activities. The goal must be clearly formulated by the entrepreneur himself in order to bring it to all employees who embody your goal in concrete results of work.

It is necessary to remember the following: 1) Goals lead only clear goals, i.e. The goal statement should be clearly stated. 2) The closer the goal, the more it mobilizes (short-term goals contribute to internal mobilization to a greater extent than long-term goals, but at the same time, the solution of a long-term goal should not be lost sight of. 3) The goal (or goals) should be concentrated on the most important thing - goods must satisfy a need that is not satisfied by other goods. (This goal is the most important) 4) Goals must be commensurate with the capabilities of the company. 5) The goal must be specified in the activities.

The art of setting a goal is the art of managing a company, it is the ability to control the progress and results of achieving a goal.

Ph.D.,
Associate Professor, Department of Management and Marketing, MGIMO(U) of the Ministry of Foreign Affairs of the Russian Federation

Creation own business in Russia is carried out in accordance with the current civil legislation, federal laws about individual organizational-legal forms companies and various regulations that govern the whole process education and functioning private firms.

For entrepreneur The most important types of legislation are:

• civil legislation regulating relations between individuals and legal entities;
• tax legislation that establishes the obligations of persons for deductions to the budget;
• a code of administrative offenses that regulates relations between individuals and the state, but does not require litigation;
• labor law regulating the relationship between the employee and the employer;
• consumer protection legislation;
• criminal law governing relations between the state and individuals.

Most people think about opening own a business in one area or another.

The following advantages and disadvantages of creating own affairs(Table 1):

Table 1

Advantages and disadvantages of starting your own business

To create your own business, you must go through a series of mandatory steps, which are presented in Fig. one.

Rice. one.

Let's consider each stage in detail.

Self-esteem. When deciding to create their own business, an entrepreneur must objectively assess their abilities and capabilities, as well as the advantages and disadvantages of implementing an independent entrepreneurial activity.

When choosing a career in business, you must also conduct a clear analysis of all your qualities. The characteristic features of entrepreneurs include the following:

• competence in the field of activity in which he intends to create his own business;
• knowledge of market rules and laws;
• ability and ability to take risks;
• leadership and communication;
• initiative;
• innovation;
• good business reputation;
• emotional stability;
• confidence in yourself and in the success of your business;
• flexibility and ability to adapt to changes in the market;
• education and knowledge;
• the desire to change and expand your business;
• energy and perseverance;
• good health.

Of course, it is impossible to possess all these qualities at once, but one must strive to develop them. The entrepreneur must decide for himself how much he has them in order to run his own business.

Entrepreneurial idea. Entrepreneurial activity begins with an idea, which is further implemented into a specific entrepreneurial project. An entrepreneur must be sure that his project will be commercially viable, that there will be a sufficiently large number of people willing to pay for the goods or services produced by his company. A critical element of success is the belief that the entrepreneur will produce the right quality product that the consumer wants at the price they are willing to pay, and that this will bring in enough profit to grow and improve the business.

Any idea is realized with a goal. It is impossible to engage in entrepreneurship without formulating a realistically achievable goal. Goals should be commensurate with business opportunities, quantitatively and qualitatively defined, have clear time frames. The more precisely the goal is defined, the more likely it is to be achieved.

The art of goal setting is first and foremost the art of managing your own business. The goal makes it possible to control the progress and results of work, the possibility right motivation employees. Therefore, when starting your own business, you should first decide and agree on goals and objectives. After that, you need to move on to drawing up a business plan.

Market assessment. Before making a final decision to start a business, you should once again analyze the situation in the area in which the entrepreneur will work and choose an economic and market niche. It is necessary to clearly define the type of activity, the location of the company and the geographical boundaries of the business. An entrepreneur must study the market potential clients and competitors to determine their strengths and weak sides. This study may be included in the business plan as a separate section.

Attracting the necessary resources. An important step in creating your own business is solving questions about the financial capabilities of the entrepreneur, deciding where to get the money to start a business, that is, to purchase raw materials, equipment, and hire labor resources. Sources of funds can be the entrepreneur's savings, loans received from banks, funds from the sale of securities, as well as subsidies from government agencies.

At this stage, it is necessary to consider the possibility of acquiring an already operating enterprise. Buying an existing business has its advantages. The entrepreneur actually acquires the necessary resources (premises, equipment, vehicles, etc.), as well as what in the business world is called "the reputation of the company." Usually, a novice entrepreneur has to achieve the appropriate reputation of his company himself, which requires a fairly large amount of time. If he buys an operating enterprise, then this saves him a lot of problems.

When making a decision to buy a business, you need to make sure that the chosen business is really suitable. It is necessary to pay attention to the location of the enterprise, the availability necessary equipment, the condition of the premises, Vehicle and financial stability. The entrepreneur must also be sure that he is buying an operating business at a reasonable price.

If the financial possibilities of the entrepreneur are limited, then it is necessary to consider the option of renting real estate and purchasing the appropriate equipment. It is also necessary to analyze the labor market in order to subsequently recruit workers with the required qualifications.

An entrepreneur at this stage may also consider organizing a business in the form of franchising, using a trademark, technology, standards, advertising, and often management methods that are developed and applied by another, usually a large firm. This system is most widely used in hotel business, in car rental and car maintenance, as well as restaurant services. Franchising has certain advantages for the entrepreneur:

• the opportunity to become an independent entrepreneur;
• the right to conduct your business under a recognized trademark;
• use of already proven forms of entrepreneurship.

A small business with the help of franchising can quickly open a business, and the constant support from the franchisor allows you to quickly overcome the problems that arise at the initial stage of creating an enterprise.

So, at this stage, specific goals and objectives for the creation of all necessary conditions on the operation of the firm. This information is also included in a separate section of the business plan.

Choice of organizational-legal form. The choice of the legal form under which the business will be carried out is one of the most difficult and important decisions that an entrepreneur must make when organizing a new business. It is necessary to make a decision on the choice of one or another organizational and legal form when creating a company in each specific case, depending on the type of activity, goals and strategic plans of the company, the nature of the relationship between its founders.

In accordance with the civil legislation of the Russian Federation, any citizen can carry out entrepreneurial activities without education legal entity, by registering as an individual entrepreneur, or create their own business in a certain organizational and legal form.

The issue of legal form should be carefully considered by the entrepreneur, and he should do this by working closely with a lawyer and a tax audit specialist.

When choosing a legal form of business, an entrepreneur needs to carefully analyze three main aspects: responsibility, control, taxes.

Currently in Russia there are various organizational and legal forms of entrepreneurial activity.

In accordance with the Civil Code of the Russian Federation (CC RF), legal entities that are commercial organizations are classified as follows:

• Self employed;
• production cooperatives;
• unitary enterprise;
• business partnerships - full partnerships and limited partnerships;
• economic companies - joint-stock company, limited liability company and additional liability company.

Self employed is a natural person who is independently engaged in economic activity. The following advantages and disadvantages of private entrepreneurship (individual labor activity- ITD) (Table 2):

table 2

Advantages and disadvantages of private enterprise

production cooperative(artel) is a voluntary association of citizens for joint production or other economic activity(production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services).

• The charter is the founding document.
• The number of members of the cooperative should not be less than five people.
• The property owned by the cooperative is divided into shares in accordance with the charter.
• The profit of the cooperative is distributed among its members in accordance with their labor participation, unless otherwise provided by the charter of the cooperative.
• supreme body management of the cooperative is the general meeting of its members.
• A cooperative with more than 50 members may have a supervisory board.
• The executive bodies of the cooperative are the board and/or the chairman.

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 deposits (shares). Only state and municipal enterprises can be created in the form of unitary enterprises.

• The property of a state or municipal unitary enterprise is, respectively, in state or municipal ownership.
• A unitary enterprise is managed by a manager who is appointed by the owner or a body authorized by the owner and is accountable to him.
• unitary enterprise is liable for its obligations with all its property.
• A unitary enterprise based on the right of economic management is created by decision of the authorized government agency or local government.
• A unitary enterprise based on the right of operational management, a state-owned enterprise, is created by decision of the Government of the Russian Federation. (In the event of the insolvency of state-owned enterprises, the Russian Federation is liable for its obligations, i.e. such an enterprise cannot be bankrupt. It is created on the basis of a model charter.)

Business partnerships and companies are the most common form collective enterprise. According to the Civil Code, business partnerships and companies are recognized as commercial organizations with the authorized capital divided into shares (contributions) of the founders (participants). We can highlight the following similarities and differences between the data legal forms. Common features:

• are legal entities and may be members of other companies and partnerships;
• all property created at the expense of the contributions of the founders and acquired in the course of economic activity belongs to the company on the right of the owner.

Differences:

• partnerships - associations of persons, companies - associations of capital;
• Societies can be created by one person, partnerships cannot.

General partnership is created and operates on the basis of the founding agreement, which must be signed by all its participants.

• Profits and losses of a full partnership are distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the founding or other agreement of the participants.
• An agreement on the elimination of any of the participants in the partnership from participation in profits or losses is not allowed.
• If the property of the partnership is insufficient to pay off its debts, creditors have the right to demand satisfaction from the personal property of any of the participants (or all together).
• A charter is not required, as any of the participants in a general partnership is engaged in entrepreneurial activities on behalf of the partnership. The only founding document commercial organization is memorandum of association.

Faith partnership is a kind of general partnership and consists of two groups of participants - general partners and investors.

Investors have property rights:

• the right to receive a part of the partnership's profit due to their share;
• contributors retain the opportunity to freely withdraw from the partnership with the receipt of their contribution;
• the investor may transfer his share or part of it both to another investor and to a third party, while the consent of the partnership or general partners is not required;
• in case of liquidation of a limited partnership, investors have a preferential right over general partners to receive their contributions or their monetary equivalent from the property of the partnership after satisfying the claims of other creditors.

Table 3

Advantages and disadvantages of a partnership

Partnership Benefits	Disadvantages of partnership
Ability to accumulate significant funds in a relatively short time	There must be a trusting relationship between full partners, otherwise this organization may collapse
Each general partner has the right to engage in entrepreneurial activities on behalf of the partnership on an equal basis with others	Cannot be a "one person company"
General partnerships are more attractive to creditors, since their members bear unlimited liability for the obligations of the partnership.	In the event of bankruptcy, each general partner is liable not only with his contribution, but also with personal property

Entrepreneurial activity in the form of a partnership has not become widespread in Russia, since it does not establish limits on their liability for the partnership's debts.

Limited Liability Company- a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents.

• Members of a limited liability company are liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their contributions.
• The number of members of the society should not exceed 50 people.
• The authorized capital cannot be less than 100 times the minimum wage.
• The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.
• The supreme body of a limited liability company is the general meeting of its members.
• The Company may be voluntarily liquidated or reorganized by unanimous decision of its participants.

Additional Liability Company is a type of limited liability company. It differs from an LLC in that in the event of bankruptcy, the participants in the company can be held liable in the same way for all participants in a multiple of the value of their contributions, determined by the constituent documents of the company (for example, three times). Occupies an intermediate position between societies and partnerships.

Table 4

Advantages and disadvantages of society

Society Benefits	The disadvantages of society
Can be created by one person	The authorized capital cannot be less than the amount established by law
Ability to quickly accumulate significant funds	Less attractive to creditors, since members of the company bear only limited liability for the obligations of the company
Limited liability for the obligations of the company	All participants, by agreement, must contribute a total of half of the authorized capital at the time of registration

A joint-stock company is a company whose authorized capital is divided into a certain number of shares. Joint-stock companies can be open and closed.

Table 5 summarizes the similarities and differences between a limited liability company and a closed joint stock company. CJSC and LLC, despite their similarities, differ in many ways. So, LLC has more than simple structure management and decision-making. The LLC does not issue shares, so there is no need to register share issues with the Securities Market Commission.

Table 5

Similarities and Differences of a Limited Liability Company (LLC)
and a closed joint stock company (CJSC)

Organizational and legal form	Differences	Similarities
OOO	Can be transformed into a commercial organization of another form The authorized capital is divided into shares The formation of a reserve fund is not required Education audit commission mandatory only if the number of participants becomes more than 15 To alienate a share, a participant must obtain the consent of other participants The actual value of the share is determined on the basis of financial statements for the last reporting period	The minimum number of participants is one shareholder The maximum number of participants is 50 shareholders The minimum amount of the authorized capital is 100 minimum wages Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities only to the extent of the value of their shares or shares General meeting participants (shareholders) is the supreme management body Management of current activities is carried out by the sole and / or collegial executive body Participants and shareholders enjoy the pre-emptive right to acquire shares (stakes) in the authorized capital
Company	Can be converted to another commercial and non-profit organization The authorized capital is divided into shares Mandatory formation of a reserve fund The possibility of making additional deposits is not provided Mandatory election of the audit committee The redemption of shares is carried out at a price not lower than the market

• A joint stock company whose members may alienate their shares without the consent of other shareholders is recognized as an open joint stock company. Such a joint-stock company has the right to conduct an open subscription for issued shares and their free sale on the conditions established by law.
• The minimum authorized capital of an open JSC is 1,000 times the minimum wage.
• An open company is obliged to annually publish for general information the annual report, balance sheet, profit and loss statement.
• A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is recognized as a closed joint stock company. It is not entitled to conduct an open subscription for shares issued by it or otherwise offer them for purchase to an unlimited number of persons.
• The number of founders of a CJSC should not exceed 50 people (otherwise it is subject to transformation into a JSC or liquidation).
• The minimum authorized capital of a CJSC is equal to 100 times the minimum wage.
• The founding document of a joint-stock company is the charter approved by the founders.
• The existence of a “company of one person” is allowed.
• The supreme governing body of a joint-stock company is the meeting of shareholders.
• In a company with more than 50 shareholders, a Board of Directors (Supervisory Board) is created.
• The executive body of the company may be collegiate (Board) or sole (director, general director).
• The share of preferred shares in the total volume of the authorized capital of a joint-stock company must not exceed 25%.
• A joint-stock company has the right to issue bonds for an amount not exceeding the amount of the authorized capital or the amount of security provided to the company for this purpose by third parties.

An open joint stock company is the most promising form of large business. It gives its participants the opportunity to freely dispose of their shares, combines the interests of owners and makes it easy to raise additional capital by issuing shares, provides its participants with the opportunity to dispose of their shares, combining the interests of owners of large blocks of shares and small shareholders.

Limited liability companies and production cooperatives can be successfully used in the field of small and medium-sized businesses.

Determination of the composition of the founders. When selecting founders, one should take into account: solvency, business qualities, decency, complete mutual trust. Practice shows that often the founders, having barely started their business, disperse. Therefore, founders should be selected very carefully.

The founders bear property and criminal liability for the proper conduct of the establishment process, the development and presentation constituent documents, capital formation, organization, registration of firm management bodies.

It is necessary to distinguish between the founders of the company and shareholders. The founders can be legal and individuals. Founders are responsible for conducting due process of establishment. The founder may be required to subscribe to a certain number of shares in the company. Shareholders are all legal entities and individuals who own shares of the company.

Company registration. The legislation of the Russian Federation on state registration consists of the Civil Code of the Russian Federation, the Federal Law "On State Registration of Legal Entities" and regulatory legal acts issued in accordance with them. Currently, most entrepreneurs use the services of specialized companies involved in the registration of companies. However, the entrepreneur must clearly understand the registration procedure, which is presented in Fig. 2.

Rice. 2.

After determining the composition of the founders, constituent documents are developed: the charter of the company, which defines the principles of activity and internal organization company, an agreement on the creation and operation of the company (agreement), which reflects issues related to the activities of the founders in the process of creating and operating the company. Along with this, protocol No. 1 of the meeting of the company's participants is drawn up on the appointment of a director, chairman of the audit commission.

After that, a temporary bank account is opened, where at least 50% of the authorized capital must be received within 30 days after the registration of the company.

Then the company is registered at the place of its establishment in local authority authorities. For example, in Moscow, registration of entrepreneurs is carried out by the Moscow
by the Moscow Registration Chamber and its branches, in the Moscow Region - by the Moscow Regional Registration Chamber and its territorial agencies.

According to Article 34 of the Law of the Russian Federation “On Enterprises and Entrepreneurial Activities”, entrepreneurship without registration is prohibited, and the income received from it in judicial order on the claim of the tax inspectorate are collected in the budget.

For state registration are submitted the following documents: statement of the founders on registration, decision on the creation of a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation, constituent documents of a legal entity (originals or notarized copies), certificate of payment of state duty.

After receiving a registration certificate, all information about the new company is transferred to the Ministry of Finance of the Russian Federation for inclusion in commercial register enterprises.

The Russian Federation maintains a state register containing information on the creation, reorganization and liquidation of legal entities and relevant documents. AT state register contains the following information and documents about the legal entity:

• full and abbreviated company name;
• organizational and legal form;
• legal entity address;
• method of formation of a legal entity (creation or reorganization);
• information about the founders of the legal entity;
• copies of constituent documents;
• date of registration of changes made to the constituent documents of the legal entity;
• method of terminating the activities of a legal entity;
• the amount of the authorized capital indicated in the constituent documents of the commercial organization;
• surname, name, patronymic and position of a person entitled to act on behalf of a legal entity without a power of attorney;
• information about licenses obtained by a legal entity.

On the final stage the creation of a new company, the participants make their full contributions (no later than one year after registration), open a permanent bank account and the company is registered with the regional tax office. Then a round seal and a corner stamp are ordered, and the company begins to function as an independent legal entity.

In the event that a company is established as a joint-stock company, the founders must subscribe for shares. With an open subscription, a notice of the upcoming subscription is published, which indicates:

• the subject and goals of the activities of the future joint-stock company;
• the composition of the founders;
• the date of the founding conference;
• the size of the authorized fund;
• the number and types of shares, their nominal value;
• the start and end date of subscription for shares.

Share subscribers must contribute at least 30% of the nominal value of the shares before the convening of the founding conference. In the case of a closed subscription, the fee is 50%. The shareholder must fully pay the cost of the shares no later than one year after the registration of the joint-stock company.

After the completion of the subscription for shares, a founding conference is held, at which the following issues are resolved:

• creation of a joint-stock company;
• approval of the charter;
• determination of the statutory fund (after completion of the subscription for shares);
• elections of the governing bodies of the society.

Only after this is the registration of a new joint-stock company.

Having determined the optimal organizational and legal form of the company, it is necessary to choose a company name. You can use your own name or the names of business partners. It is important that the name of the company does not repeat the names of already existing companies.

It must be remembered that there are some names that cannot be used without special permission. For example: “Bank, Russian, Moscow”, etc. For using the names “Russia”, “ Russian Federation» for commercial purposes, you must pay in tax office collection. For organizations engaged in entrepreneurial activities (banks, exchanges, insurance, construction companies), which will be 0.5% of the value of products sold. Procurement, supply and marketing and trade organizations pay 0.05% of the turnover. For other organizations, including non-profit ones, a tariff of 100 minimum wages is set.

The company name must be used in official correspondence, invoices, checks, etc., as well as used to advertise the company.

Most people think about starting their own business in an area in which they have some experience. Sometimes entrepreneurs create completely new product or a service. But in what area new firm was not created, the most important thing is to be sure that it is commercially viable, that there are enough people willing to pay a set price for the goods or services produced.

Creating your own business in the Russian Federation

Creation own business in Russia is carried out in accordance with the current civil legislation, federal laws on certain organizational -legal forms companies and various regulations governing the entire process education and functioning private firms.

For entrepreneur The most important types of legislation are:

• civil legislation regulating relations between individuals and legal entities;
• tax legislation that establishes the obligations of persons for deductions to the budget;
• a code of administrative offenses that regulates relations between individuals and the state, but does not require litigation;
• labor legislation governing relations between an employee and an employer;
• consumer protection legislation;
• criminal law governing relations between the state and individuals.

Most people think about opening own a business in one area or another.

The following advantages and disadvantages of creating own affairs(Table 1):

Table 1

Advantages and disadvantages of starting your own business

To create your own business, you must go through a series of mandatory steps, which are presented in Fig. one.

Rice. one. Stages of creating your own business

Let's consider each stage in detail.

Self-esteem. When deciding to create their own business, an entrepreneur must objectively assess their abilities and capabilities, as well as the advantages and disadvantages of independent entrepreneurial activity.

When choosing a career in business, you must also conduct a clear analysis of all your qualities. The characteristic features of entrepreneurs include the following:

• competence in the field of activity in which he intends to create his own business;
• knowledge of market rules and laws;
• ability and ability to take risks;
• leadership and communication;
• initiative;
• innovation;
• good business reputation;
• emotional stability;
• confidence in yourself and in the success of your business;
• flexibility and ability to adapt to changes in the market;
• education and knowledge;
• the desire to change and expand your business;
• energy and perseverance;
• good health.

Of course, it is impossible to possess all these qualities at once, but one must strive to develop them. The entrepreneur must decide for himself how much he has them in order to run his own business.

Entrepreneurial idea. Entrepreneurial activity begins with an idea, which is further implemented into a specific entrepreneurial project. An entrepreneur must be sure that his project will be commercially viable, that there will be a sufficiently large number of people willing to pay for the goods or services produced by his company. A critical element of success is the belief that the entrepreneur will produce the right quality product that the consumer wants at the price they are willing to pay, and that this will bring in enough profit to grow and improve the business.

Any idea is realized with a goal. It is impossible to engage in entrepreneurship without formulating a realistically achievable goal. Goals should be commensurate with business opportunities, quantitatively and qualitatively defined, have clear time frames. The more precisely the goal is defined, the more likely it is to be achieved.

The art of goal setting is first and foremost the art of managing your own business. The goal makes it possible to control the progress and results of work, the possibility of proper motivation of employees. Therefore, when starting your own business, you should first decide and agree on goals and objectives. After that, you need to move on to drawing up a business plan.

Market assessment. Before making a final decision to start a business, you should once again analyze the situation in the area in which the entrepreneur will work and choose an economic and market niche. It is necessary to clearly define the type of activity, the location of the company and the geographical boundaries of the business. An entrepreneur must study the market of potential customers and competitors in order to determine their strengths and weaknesses. This study may be included in the business plan as a separate section.

Attracting the necessary resources. An important step in creating your own business is solving questions about the financial capabilities of the entrepreneur, deciding where to get the money to start a business, that is, to purchase raw materials, equipment, and hire labor resources. Sources of funds can be the entrepreneur's savings, loans received from banks, funds from the sale of securities, as well as subsidies from government agencies.

At this stage, it is necessary to consider the possibility of acquiring an already operating enterprise. Buying an existing business has its advantages. The entrepreneur actually acquires the necessary resources (premises, equipment, vehicles, etc.), as well as what in the business world is called "the reputation of the company." Usually, a novice entrepreneur has to achieve the appropriate reputation of his company himself, which requires a fairly large amount of time. If he buys an operating enterprise, then this saves him a lot of problems.

When making a decision to buy a business, you need to make sure that the chosen business is really suitable. It is necessary to pay attention to the location of the enterprise, the availability of the necessary equipment, the condition of the premises, vehicles, as well as financial stability. The entrepreneur must also be sure that he is buying an operating business at a reasonable price.

If the financial possibilities of the entrepreneur are limited, then it is necessary to consider the option of renting real estate and purchasing the appropriate equipment. It is also necessary to analyze the labor market in order to subsequently recruit workers with the required qualifications.

An entrepreneur at this stage may also consider organizing a business in the form of franchising, using a trademark, technology, standards, advertising, and often management methods that are developed and applied by another, usually a large firm. Such a system has received the greatest distribution in the hotel business, in car rental and car maintenance, as well as restaurant services. Franchising has certain advantages for the entrepreneur:

• the opportunity to become an independent entrepreneur;
• the right to conduct your business under a recognized trademark;
• use of already proven forms of entrepreneurship.

A small business with the help of franchising can quickly open a business, and the constant support from the franchisor allows you to quickly overcome the problems that arise at the initial stage of creating an enterprise.

So, at this stage, specific goals and objectives are determined to create all the necessary conditions for the functioning of the company. This information is also included in a separate section of the business plan.

Choice of organizational-legal form. The choice of the legal form under which the business will be carried out is one of the most difficult and important decisions that an entrepreneur must make when organizing a new business. It is necessary to make a decision on the choice of one or another organizational and legal form when creating a company in each specific case, depending on the type of activity, goals and strategic plans of the company, the nature of the relationship between its founders.

In accordance with the civil legislation of the Russian Federation, any citizen can carry out entrepreneurial activities without forming a legal entity, registering as an individual entrepreneur, or create their own business in a certain organizational and legal form.

The issue of legal form should be carefully considered by the entrepreneur, and he should do this by working closely with a lawyer and a tax audit specialist.

When choosing a legal form of business, an entrepreneur needs to carefully analyze three main aspects: responsibility, control, taxes.

Currently in Russia there are various organizational and legal forms of entrepreneurial activity.

In accordance with the Civil Code of the Russian Federation (CC RF), legal entities that are commercial organizations are classified as follows:

• Self employed;
• production cooperatives;
• unitary enterprise;
• business partnerships - full partnerships and limited partnerships;
• economic companies - a joint-stock company, a company with limited and additional liability.

Self employed- a natural person who is independently engaged in economic activity. The following advantages and disadvantages of private entrepreneurship (individual labor activity - ITD) can be distinguished (Table 2):

table 2

Advantages and disadvantages of private enterprise

production cooperative(artel) is a voluntary association of citizens 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).

• The charter is the founding document.
• The number of members of the cooperative should not be less than five people.
• The property owned by the cooperative is divided into shares in accordance with the charter.
• The profit of the cooperative is distributed among its members in accordance with their labor participation, unless otherwise provided by the charter of the cooperative.
• The supreme governing body of a cooperative is the general meeting of its members.
• A cooperative with more than 50 members may have a supervisory board.
• The executive bodies of the cooperative are the board and/or the chairman.

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 deposits (shares). Only state and municipal enterprises can be created in the form of unitary enterprises.

• The property of a state or municipal unitary enterprise is, respectively, in state or municipal ownership.
• A unitary enterprise is managed by a manager who is appointed by the owner or a body authorized by the owner and is accountable to him.
• A unitary enterprise is liable for its obligations with all its property.
• A unitary enterprise based on the right of economic management is created by decision of an authorized state body or local self-government body.
• A unitary enterprise based on the right of operational management, a state-owned enterprise, is created by decision of the Government of the Russian Federation. (In the event of the insolvency of state-owned enterprises, the Russian Federation is liable for its obligations, i.e. such an enterprise cannot be bankrupt. It is created on the basis of a model charter.)

Business partnerships and companies are the most common form of collective entrepreneurship. According to the Civil Code, business partnerships and companies are recognized as commercial organizations with the authorized capital divided into shares (contributions) of the founders (participants). The following similarities and differences between these legal forms can be distinguished. Common features:

• are legal entities and may be members of other companies and partnerships;
• all property created at the expense of the contributions of the founders and acquired in the course of economic activity belongs to the company on the right of the owner.

Differences:

• partnerships - associations of persons, companies - associations of capital;
• societies can be created by one person, partnerships cannot.

General partnership is created and operates on the basis of the founding agreement, which must be signed by all its participants.

• Profits and losses of a full partnership are distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the founding or other agreement of the participants.
• An agreement on the elimination of any of the participants in the partnership from participation in profits or losses is not allowed.
• If the property of the partnership is insufficient to pay off its debts, creditors have the right to demand satisfaction from the personal property of any of the participants (or all together).
• A charter is not required, as any of the participants in a general partnership is engaged in entrepreneurial activities on behalf of the partnership. The only constituent document of such a commercial organization is the memorandum of association.

Faith partnership is a kind of general partnership and consists of two groups of participants - general partners and investors.

Investors have property rights:

• the right to receive a part of the partnership's profit due to their share;
• contributors retain the opportunity to freely withdraw from the partnership with the receipt of their contribution;
• the investor may transfer his share or part of it both to another investor and to a third party, while the consent of the partnership or general partners is not required;
• in case of liquidation of a limited partnership, investors have a preferential right over general partners to receive their contributions or their monetary equivalent from the property of the partnership after satisfying the claims of other creditors.

Table 3

Advantages and disadvantages of a partnership

Partnership Benefits	Disadvantages of partnership
Ability to accumulate significant funds in a relatively short time	There must be a trusting relationship between full partners, otherwise this organization may collapse
Each general partner has the right to engage in entrepreneurial activities on behalf of the partnership on an equal basis with others	Cannot be a "one person company"
General partnerships are more attractive to creditors, since their members bear unlimited liability for the obligations of the partnership.	In the event of bankruptcy, each general partner is liable not only with his contribution, but also with personal property

Entrepreneurial activity in the form of a partnership has not become widespread in Russia, since it does not establish limits on their liability for the partnership's debts.

Limited Liability Company- a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents.

• Members of a limited liability company are liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their contributions.
• The number of members of the society should not exceed 50 people.
• The authorized capital cannot be less than 100 times the minimum wage.
• The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.
• The supreme body of a limited liability company is the general meeting of its members.
• The Company may be voluntarily liquidated or reorganized by unanimous decision of its participants.

Additional Liability Company is a type of limited liability company. It differs from an LLC in that in the event of bankruptcy, the participants in the company can be held liable in the same way for all participants in a multiple of the value of their contributions, determined by the constituent documents of the company (for example, three times). Occupies an intermediate position between societies and partnerships.

Table 4

Advantages and disadvantages of society

A joint-stock company is a company whose authorized capital is divided into a certain number of shares. Joint-stock companies can be open and closed.

Table 5 summarizes the similarities and differences between a limited liability company and a closed joint stock company. CJSC and LLC, despite their similarities, differ in many ways. Thus, an LLC has a simpler management structure and decision-making procedure. The LLC does not issue shares, so there is no need to register share issues with the Securities Market Commission.

Table 5

Similarities and Differences of a Limited Liability Company (LLC)
and a closed joint stock company (CJSC)

Organizational and legal form	Differences	Similarities
	Can be transformed into a commercial organization of another form The authorized capital is divided into shares The formation of a reserve fund is not required The formation of an audit commission is mandatory only if the number of participants becomes more than 15 To alienate a share, a participant must obtain the consent of other participants The actual value of the share is determined on the basis of financial statements for the last reporting period	Minimum number of participants - one shareholder Maximum number of participants - 50 shareholders The minimum amount of the authorized capital is 100 minimum wages Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities only to the extent of the value of their shares or shares The general meeting of participants (shareholders) is the supreme management body Management of current activities is carried out by the sole and / or collegial executive body Participants and shareholders enjoy the pre-emptive right to acquire shares (stakes) in the authorized capital
	Can be transformed into another commercial and non-profit organization The authorized capital is divided into shares Mandatory formation of a reserve fund The possibility of making additional deposits is not provided Mandatory election of the audit committee The redemption of shares is carried out at a price not lower than the market

• A joint stock company whose members may alienate their shares without the consent of other shareholders is recognized as an open joint stock company. Such a joint-stock company has the right to conduct an open subscription for issued shares and their free sale on the conditions established by law.
• The minimum authorized capital of an open JSC is 1,000 times the minimum wage.
• An open company is obliged to annually publish for general information the annual report, balance sheet, profit and loss statement.
• A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is recognized as a closed joint stock company. It is not entitled to conduct an open subscription for shares issued by it or otherwise offer them for purchase to an unlimited number of persons.
• The number of founders of a CJSC should not exceed 50 people (otherwise it is subject to transformation into a JSC or liquidation).
• The minimum authorized capital of a CJSC is equal to 100 times the minimum wage.
• The founding document of a joint-stock company is the charter approved by the founders.
• The existence of a “company of one person” is allowed.
• The supreme governing body of a joint-stock company is the meeting of shareholders.
• In a company with more than 50 shareholders, a Board of Directors (Supervisory Board) is created.
• The executive body of the company may be collegiate (Board) or sole (director, general director).
• The share of preferred shares in the total volume of the authorized capital of a joint-stock company must not exceed 25%.
• A joint-stock company has the right to issue bonds for an amount not exceeding the amount of the authorized capital or the amount of security provided to the company for this purpose by third parties.

An open joint stock company is the most promising form of large business. It gives its participants the opportunity to freely dispose of their shares, combines the interests of owners and makes it easy to raise additional capital by issuing shares, provides its participants with the opportunity to dispose of their shares, combining the interests of owners of large blocks of shares and small shareholders.

Limited liability companies and production cooperatives can be successfully used in the field of small and medium-sized businesses.

Determination of the composition of the founders. When selecting founders, one should take into account: solvency, business qualities, decency, complete mutual trust. Practice shows that often the founders, having barely started their business, disperse. Therefore, founders should be selected very carefully.

The founders bear property and criminal liability for the proper conduct of the establishment process, the development and submission of constituent documents, the formation of capital, the organization, registration of a company of management bodies.

It is necessary to distinguish between the founders of the company and shareholders. Legal entities and individuals can act as founders. Founders are responsible for conducting due process of establishment. The founder may be required to subscribe to a certain number of shares in the company. Shareholders are all legal entities and individuals who own shares of the company.

Company registration. The legislation of the Russian Federation on state registration consists of the Civil Code of the Russian Federation, the Federal Law "On State Registration of Legal Entities" and regulatory legal acts issued in accordance with them. Currently, most entrepreneurs use the services of specialized companies involved in the registration of companies. However, the entrepreneur must clearly understand the registration procedure, which is presented in Fig. 2.

Rice. 2. Main stages of company registration

After determining the composition of the founders, constituent documents are developed: the charter of the company, which defines the principles of activity and the internal organization of the company, an agreement on the creation and operation of the company (agreement), which reflects issues related to the activities of the founders in the process of creating and functioning of the company. Along with this, protocol No. 1 of the meeting of the company's participants is drawn up on the appointment of a director, chairman of the audit commission.

After that, a temporary bank account is opened, where at least 50% of the authorized capital must be received within 30 days after the registration of the company.

Then the company is registered at the place of its establishment in the local authority. For example, in Moscow, registration of entrepreneurs is carried out by the Moscow
by the Moscow Registration Chamber and its branches, in the Moscow Region - by the Moscow Regional Registration Chamber and its territorial agencies.

According to Article 34 of the Law of the Russian Federation "On Enterprises and Entrepreneurial Activities", entrepreneurship without registration is prohibited, and the income received from it in a judicial proceeding at the suit of the tax inspectorate is collected to the budget.

The following documents are submitted for state registration: an application of the founders for registration, a decision to establish a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation, constituent documents of a legal entity (originals or notarized copies), a certificate of payment of state duty.

After receiving a certificate of registration, all information about the new company is transferred to the Ministry of Finance of the Russian Federation for inclusion in the trade register of enterprises.

The Russian Federation maintains a state register containing information on the creation, reorganization and liquidation of legal entities and relevant documents. The state register contains the following information and documents about a legal entity:

• full and abbreviated company name;
• organizational and legal form;
• legal entity address;
• method of formation of a legal entity (creation or reorganization);
• information about the founders of the legal entity;
• copies of constituent documents;
• date of registration of changes made to the constituent documents of the legal entity;
• method of terminating the activities of a legal entity;
• the amount of the authorized capital indicated in the constituent documents of the commercial organization;
• surname, name, patronymic and position of a person entitled to act on behalf of a legal entity without a power of attorney;
• information about licenses obtained by a legal entity.

At the final stage of the creation of a new company, the participants make their full contributions (not later than one year after registration), open a permanent bank account and the company is registered with the regional tax office. Then a round seal and a corner stamp are ordered, and the company begins to function as an independent legal entity.

In the event that a company is established as a joint-stock company, the founders must subscribe for shares. With an open subscription, a notice of the upcoming subscription is published, which indicates:

• the subject and goals of the activities of the future joint-stock company;
• the composition of the founders;
• the date of the founding conference;
• the size of the authorized fund;
• the number and types of shares, their nominal value;
• the start and end date of subscription for shares.

Share subscribers must contribute at least 30% of the nominal value of the shares before the convening of the founding conference. In the case of a closed subscription, the fee is 50%. The shareholder must fully pay the cost of the shares no later than one year after the registration of the joint-stock company.

After the completion of the subscription for shares, a founding conference is held, at which the following issues are resolved:

• creation of a joint-stock company;
• approval of the charter;
• determination of the statutory fund (after completion of the subscription for shares);
• elections of the governing bodies of the society.

Only after this is the registration of a new joint-stock company.

Having determined the optimal organizational and legal form of the company, it is necessary to choose a company name. You can use your own name or the names of business partners. It is important that the name of the company does not repeat the names of already existing companies.

It must be remembered that there are some names that cannot be used without special permission. For example: “Bank, Russian, Moscow”, etc. For the use of the names “Russia”, “Russian Federation” for commercial purposes, you must pay a fee to the tax office. For organizations engaged in entrepreneurial activities (banks, exchanges, insurance, construction companies), this will amount to 0.5% of the value of products sold. Procurement, supply and marketing and trade organizations pay 0.05% of the turnover. For other organizations, including non-profit ones, a tariff of 100 minimum wages is set.

The company name must be used in official correspondence, invoices, checks, etc., as well as used to advertise the company.

Most people think about starting their own business in an area in which they have some experience. Sometimes entrepreneurs create an entirely new product or service. But in whatever area a new firm is created, the most important thing is to be sure that it is commercially viable, that there are enough people willing to pay a set price for the goods or services produced.

Creation own enterprise is a complex and responsible process associated with material risk and requiring a lot of preparation and high level organizing the work of the founders.

In accordance with civil law, a capable citizen can carry out entrepreneurial activities without forming a legal entity, by registering as an individual entrepreneur, or, in the prescribed manner, create his own business in a certain organizational and legal form.

The stage of opening an enterprise should be preceded by the stage of developing the concept of an enterprise: defining an idea, product or service, conducting marketing research, selection of the target group, volumes and competitiveness of the proposed product or service.

The famous American scientist Paul Samuelson wrote: “People always want to start an independent business. Even if they never manage to earn more than a few thousand dollars a year, there is still something attractive about the opportunity to build own plans and perform a variety of tasks, to the everyday solution of which small entrepreneur has a tendency." Creating your own business is a form of expression of economic freedom and motivation of people.

Creating your own business in Russia is carried out in accordance with the current civil legislation, federal laws on individual organizational and legal forms of business participants and regulations governing the entire process of creation and operation business organizations. Creating your own business in one or another organizational and legal form requires the following prerequisites:

Availability of property for formation initial capital;

availability of a certain amount of financial resources necessary for the formation of the minimum size of the authorized (share) capital;

Availability of non-residential premises necessary for office placement future organization and the implementation of the intended activities, or the availability of opportunities for the rental of non-residential premises;

a preliminary study of the proposed market in which the entrepreneur will offer the results of entrepreneurial activity for implementation;

formation of a team of qualified founders (partners) of their own business, who are well aware of the technology for carrying out certain types of activities, maintaining accounting and financial accounting and etc.

A future entrepreneur, when planning to create his own business, should be guided by the most important market principles, among which are the following:

First, you need to find a need and satisfy it. , because entrepreneurial activity is aimed at satisfying the needs of others. The entrepreneur does not work for himself, but to satisfy specific consumers, and he himself receives profit (income);

secondly, goods should be produced at lower costs (cost), or “take” quality, otherwise the market may not recognize these goods, and the entrepreneur will not be able to sell (sell) them and get the planned profit;

thirdly, an entrepreneur, setting the price for manufactured goods, must take into account the behavior of competitors, the consumer demand of consumers, the level of saturation of the market with similar goods.

Summarizing the above, we can formulate the following stages of creating your own business.

Independently and objectively assess their own personal qualities, knowledge and abilities necessary for the implementation of specific types of entrepreneurial activities.

· Conduct preliminary market research and identify free or otherwise available market niches and select the most promising options.

· Analyze the sufficiency of existing knowledge and, possibly, decide on obtaining additional knowledge.

· Choose a business area (market niche) taking into account the risks, your knowledge and professional experience, the availability of financial and material and technical resources.

· To study the legislative and other normative legal acts regulating entrepreneurial activity, tk. individual entrepreneur you have to be a pro in all areas of your activity.

Conduct demand studies for selected products or services in order to plan sales volume and determine the required quality characteristics goods (services) and services.

· Determine the needs for human, financial and material and technical resources (premises, equipment, etc.) and analyze possible options for obtaining them.

Determine the area in which the activity will be carried out.

· Setting immediate and long-term goals for the implementation of their entrepreneurial ideas.

· Make a preliminary business plan and predict the profit from the project.

Carry out a preselection employees(before registration).

· Definition financial sources necessary for conducting business activities at the first stage of the functioning of the company.

· Development of the necessary (depending on the organizational and legal form) constituent documents.

Carrying out a set of organizational measures to create your own business: holding the first meeting of founders, making a decision on the establishment of a company, approving constituent documents, electing executive management bodies, choosing a company name, selecting qualified employees, making a seal, stamps, choosing a trademark, etc. .

· Development of a sound business plan.

· State registration firms in due course.

· Registration with the tax authority at the location of the company (place of residence of an individual entrepreneur).

· Registration with local authorities pension fund RF, fund social insurance, in the territorial fund of obligatory medical insurance.

· Obtaining the relevant codes from the territorial statistical office.

· Opening of settlement (current) and other accounts in any bank in accordance with the established procedure.

· Conclusion of contracts (contracts) for the supply of raw materials, components, and other factors of production necessary for business activities.

Obtaining, in accordance with the law, permission (license) for the implementation certain types activities.

· Carrying out in-depth marketing research of the market, choosing ways to promote goods on the market, determining ways to sell products to consumers; determination of methods for pricing products or services.

· Conclusion of contracts for the supply, purchase and sale of goods (services) with consumers.

· Issuance of an order on the accounting policy of the organization.

Organization of accounting of income and expenses in accordance with normative documents Ministry of Finance of the Russian Federation, etc.

Undoubtedly, all stages of creating your own business are extremely important, but the decisive one is the substantiation of an entrepreneurial idea, since it is at this stage that the economic interest (motives) of an entrepreneur in the implementation of specific types of activities (specific goods, works, services, information, technologies, etc.) , but the main thing is that the idea must be implemented in the results that will be recognized by the market.

Questions and practical tasks

1. What are the advantages of a small business over a large one?

2. What are the features of Russian, small business?

3. What is the infrastructure of small business?

4. How does the state support the development of small and medium enterprises?

6. Is an entrepreneur a citizen who systematically collects and sells glassware for a fee?

7. Which organizations are eligible to issue shares?

8. Can a participant withdrawing from the cooperative demand payment of the corresponding part of the indivisible funds to him?

9. Give forms of private and state property?

10. What type of business can include financial consulting and development of business plans to order?

11. What type of business can be called trading in securities (stocks, bonds)?

13. Define a business partnership.

14. What types of partnerships exist and what are the differences between them?

15. List the types of societies?

17. What types of joint-stock companies exist and what are their main differences?

18. Define production cooperative(PC)?

19. What enterprise is recognized as a unitary enterprise?

20. Who is the owner of the federal enterprise?

21. What is franchising, what are its positive and negative sides?

Creating your own business in Russia is carried out in accordance with the current civil legislation, federal laws on individual organizational and legal forms of participants in entrepreneurial activity and regulations that regulate the entire process of creating and functioning of entrepreneurial organizations. Creating your own business in one or another organizational and legal form involves the following prerequisites

1. availability of property for the formation of initial capital;
2. the availability of a certain amount of financial resources necessary to form the minimum amount of the authorized (share) capital;
3. the availability of non-residential premises necessary to accommodate the office of the future organization and the implementation of the intended activities, or the availability of opportunities for renting non-residential premises;
4. preliminary study of the intended market, in which the entrepreneur will offer the result of entrepreneurial activity for implementation;
5. formation of a team of qualified founders (partners) of their own business, who are well aware of the technology for carrying out certain types of activities, accounting and tax accounting, etc.

It is important for the entrepreneur himself to objectively answer the following question: do I have everything necessary to run my own business? Since the entrepreneur in his company will be the most important employee, he needs to give his positive and negative traits objective assessment. Here are a few questions he should ask himself: Can I start my own business? How can I get along with people? How firm am I in making decisions? Do I have enough physical strength and emotional potential to successfully conduct business? How well do I plan and organize my affairs?

You also need to answer the question: what type of business should you choose? Usually the best type of business is the one in which the future entrepreneur is most interested, as well as the one for which there are already certain skills. Business support services can be consulted about potential opportunities various kinds businesses in your area. Matching his qualifications to local market opportunities will increase the chances of success.

The future entrepreneur must be competent in the field in which he intends to create his own business.

The entrepreneur must be able to calculate the expected consequences of the risk, keep business secrets, have all the information about the activities of his own