Commercial organizations.

Distribution commercial enterprises(operating in the Russian Federation in recent years) by organizational and economic forms:

* the share of economic companies prevails (more than 50%);

* the development of economic companies tends to grow. The LLC network is expanding most intensively; AO form is the most preferable for development big business;

* into unitary and municipal enterprises accounts for about 20% of the total number of organizations. They are currently acquiring good prospects for growth.

non-profit organizations.

A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among its participants.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

Non-profit organizations can be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous not commercial organizations, social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws (Article 2 federal law dated 01/12/96 No. 7-FZ (as amended on 03/21/2002 No. 31-FZ).

Public and religious organizations- voluntary associations of citizens on the basis of their common interests to meet spiritual and other non-material needs.

Members of public and religious organizations do not retain the rights to the property transferred by them to the ownership of these organizations, including membership fees; are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

Public and religious organizations have the right to carry out entrepreneurial activities only to achieve the goals for which they were created.

Foundations - non-profit organizations that do not have membership; are created on the basis of voluntary and property contributions from legal entities or individual citizens pursue socially beneficial goals. The property transferred to the foundations by the founders is the property of the foundation. The founders are not responsible for the obligations of the foundation. Foundations are allowed to create business companies or participate in them. The Foundation is obliged to publish an annual report on the use of the property. Examples include the Cultural Foundation, the Solzhenitsyn Foundation, the Gorbachev Foundation, etc.

Non-commercial partnerships are organizations based on the membership of citizens and legal entities that create them.

Purpose of creation: satisfaction of material and other needs of the partnership participants. Property transferred to a non-profit partnership is the property of that partnership. Members are not liable for its obligations.

When exiting non-profit partnership its members receive part of the property or its value, which they transferred upon entry. Membership fees are non-refundable.

Example: Society of the Blind.

Institutions - non-profit organizations created by the owner (state or municipal structures) to carry out managerial, socio-cultural and other functions. The institution is liable for its obligations with the resources at its disposal. in cash; wholly or partly financed by the owner. The property of the institution is assigned to it on the basis of the right of operational

management.

Examples: ministries, universities, public schools, departments.

Autonomous non-profit organizations - organizations created by citizens or legal entities on the basis of voluntary contributions.

Purpose: provision of services in the field of health, science, education, culture, law, sports, etc. Autonomous non-profit organizations do not have membership. The property transferred to these organizations by the founders is their property. The founders do not retain the rights to the property transferred to the ownership of these organizations.

Examples: private schools, notary offices, private clinics.

Associations of legal entities - associations and unions created for the purpose of: a) coordination entrepreneurial activity commercial organizations; b) protection of common property interests of commercial organizations; c) coordination of protection of interests.

Constituent documents of associations (unions) - the founding agreement signed by its members and the charter approved by them. Members of associations (unions) retain their independence and the right of a legal entity.

Examples: League of Entrepreneurs of Moscow, Association of Russian Banks, Round table entrepreneurs in Russia.

Sources of formation of property of non-profit organizations:

* proceeds from the founders (legal and individuals);

* voluntary and property contributions and donations;

* proceeds from the sale of goods, works, services;

* dividends received on shares, bonds and other securities;

income received from the property of non-profit organizations

(rental);

* membership fee;

* government contributions.

The entire set of non-profit organizations is divided into two large groups:

1) state non-profit organizations;

2) non-state non-profit organizations.

The enterprise distinguishes between main, secondary (additional) and auxiliary types economic activity.

The main economic activity (MA) is the economic activity that generates the largest share of gross value added. In practice, to reduce the complexity of calculations, instead of the value added indicator, other indicators are used, for example, sales or profit, etc.

A secondary (additional) type of activity is any other (not defined as the main) activity for the production of goods and services. The products of the primary and secondary activities are generally intended for sale on the market.

An ancillary activity is an activity that is carried out within an organization to enable the organization to produce goods and services that are intended to be sold externally. Most of the ancillary activities are associated with the production of services that are not sold to the outside: the activities of the administration, accounting, data processing, marketing, warehousing, transportation, cleaning, security, etc.

Ancillary activities at the enterprise are not identified and are not taken into account when determining ATS. When developing statistical data, information on them (on the number of employees, costs) is included in the data on the main type of activity of the organization.

If various stages production is carried out by the same enterprise sequentially and the products manufactured at one stage serve as a factor of production at the next stage, then there is a vertical integration of economic activities. For example, felling trees can be integrated with sawmill operations; clay extraction - with the production of bricks; yarn production - with weaving production.

In enterprises with vertical integration, activities that are integral part unified technological process, the results of which are not intended for sale to the outside, is not identified, and all activities are classified, as a rule, by final products. If part of the intermediate product is released to the outside, then the corresponding activity is identified. For example, if there is a technological chain at an enterprise for the production of cotton fabrics (Fig. 1.1), then at the enterprise (in accordance with OKVED2) the following types economic activity:

At the class level At the subclass level

At the group level

At the subgroup level

• 13 Manufacture of textiles
• 13.1 Preparation and spinning of textile fibers 13.3 Finishing of fabrics and textiles 13.10 Preparation and spinning of textile fibers 13.30 Finishing of fabrics and textiles
• 13.10.1 Spinning of cotton fibers
• 13.30.1-5 One of the subgroups depending on the type of finish

This approach makes it difficult to analyze the structure of the enterprise by type of economic activity and the efficiency of production of the most important types of products.

Rice. 1.1.

The rule for identifying activities by end products does not apply to retail trade in products own production and for the processing of agricultural raw materials of own production. In these cases, each activity is classified separately.

When registering an enterprise for statistical registration, the first of the types of activities declared during registration (re-registration) and included in the Unified State Register legal entities (EGRLE) and the Unified State Register of Individual Entrepreneurs (EGRIP).

The actual ATS, determined using the data of statistical observations, is one of the most important classification features of an economic entity, taken into account in the GS DB and necessary for the organization statistical observation and information processing.

In accordance with the Guidelines of Rosstat, ATS is determined for each organization and individual entrepreneur, in some cases separate divisions enterprises may have a main activity that is different from the ATS of a legal entity.

The main activity is established in accordance with the statutory documents and does not change in case of performing any other activities for the authorities state power, budget and public organizations, financial and insurance organizations.

For all other diversified economic entities, the actual ATS is determined by territorial bodies Rosstat on the basis of statistical data on the results of economic activity for the past calendar year.

In order to comply with the principle of stability, the following rules are used:

• 1) ATS is determined as of January 1 of each year and, as a rule, does not change throughout the reporting year;
• 2) in order to change the ATS, an economic entity needs to have the indicators of secondary activity once (according to annual data) exceed by 25% or more the indicators of the activity according to which this organization is currently classified, or less than 25%, but in for two consecutive years.

To determine the ATS of business entities carrying out several types of activities, a methodology based on the “top-down” method, developed by Rosstat, taking into account the recommendations of Eurostat, is used.

As a criterion in determining the ATS, the share of each type of economic activity (as a percentage of the corresponding indicator for the organization as a whole) is used according to the following indicators:

for commercial organizations, the turnover of goods or services rendered;

for trading activities- gross profit (trading margin);

for non-profit organizations - the average number of employees; tions

for individual entrepreneurs, proceeds from the sale of goods, products, recipients of works and services.

To determine the ATS, you must:

• 1) determine, on the basis of OKVED, a list of types of economic activities (except for auxiliary ones) carried out by an economic entity, and for each of them calculate the value of the criterion, i.e. the share of each type of activity according to the corresponding indicator;
• 2) if for one of the types of economic activity the value of the criterion is 50% or more, then this type of activity should be considered the main one;
• 3) in all other cases, ATS should be determined in stages using the “top-down” method. In this case, the classification is carried out from the highest level of aggregation corresponding to the section ( letter designation), to the lower one in accordance with the structure of the OKVED2 code, in which each of the subsequent levels groups the types of activities according to a deeper specialization (class - two characters, subclass - three characters, group - four characters, subgroup - five characters, type - six characters) .

In the event that at any of the stages of determining the ATS (main section, class, etc.) two or more identical values ​​​​of the criterion are obtained, then preference should be given to that section, class, etc., which corresponds to the ATS the previous year, and in the absence of such data - declared in founding documents first.

Let us give examples of determining the main type of activity on the basis of OKVED2.

Example 1.1

Definition of ATS for a specialized enterprise (Table 1.5)

Table 1.5

The main type of economic activity in this case corresponds to the grouping OKVED2 25.21.1 "Production of radiators", since the criterion value of more than 50% (59.2%) corresponds to it.

Example 1.2

Definition of ATS for a diversified enterprise using the “top-down” method (Tables 1.6-1.9)

Table 1.6

The structure of the company's turnover by type of economic activity

Since the value of the criterion does not exceed 50% for any type of activity, we determine the value of the criterion (turnover structure) according to the sections of OKVED2 (Table 1.7):

The structure of the company's turnover by sections of OKVED2

Table 1.7

The main section is section C "Manufacturing", which corresponds to the highest value of the criterion 37%. We determine the list of classes included in it and the corresponding values ​​of the criterion (Table 1.8).

Section C structure by class

Table 1.8

The main one is class 25 "Manufacture of finished metal products", which corresponds to the highest value of the criterion - 19.7%.

The structure of the main class by subclasses

The main subclass is subclass 25.9 "Manufacture of other fabricated metal products", which corresponds to the highest value of the criterion - 10.9%. Since this subclass at this enterprise includes only one type of economic activity with the code 25.99.11, the main type of activity corresponds to this OKVED2 code.

• Guidelines for determining the main type of economic activity of economic entities based on the All-Russian Classification of Economic Activities (OKVED2) for the formation of summary official statistical information, approved. Order of Rosstat dated December 21, 2014 No. 742.

All-Russian classifier types of economic activity
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect resolution State Standard of the Russian Federation of November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword