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1. Entrepreneurship and business a) concept b) Entrepreneurship functions: industrial, commercial, financial, mediation, insurance c) factors affecting the success of entrepreneurship: privatization, nationalization, propulsion, globalization, modernization, diversification, convergence d) entrepreneurship functions: resource , General Economic, Innovative, Social, Organizational E) Organizational-Direct Forms of Business: Classification: Commercial: Economic Partnerships (Full, Commandite), Society Joint-Stock Company: Open, Closed), Production Cooperatives, State and Municipal Unitary Enterprises (on the right of economic management , ON THE RIGHT OF OPERATIONAL MANAGEMENT), NON-PROFIT: CONSUMER COOPERATIVE, FOUNDATIONS, PUBLIC AND RELIGIOUS ORGANIZATIONS, INSTITUTIONS, ASSOCIATIONS OF JULS (ASSOCIATIONS, UNIONS) COMPARISON (PLUS AND MINUS) DOCUMENTS FOR STUDYING ET In the Federal Tax Service; CHOICE OF THE TAX AUTHORITY WHICH IS CLOSE TO THE APPLICANT'S RESIDENCE; OBTAINING REGISTRATION DOCUMENTS. 3. FINANCING A) CONCEPT B) CLASSIFICATION OF SOURCES OF BUSINESS FINANCING: SELF-FINANCING: OWN CAPITAL, ACCUMULATED NET PROFIT (CONCEPT, CLASSIFICATION); INVESTMENT RESOURCES: CAPITAL MARKET, BUDGET FUNDS (SUBSIDIES, DONATIONS, SUBVENTIONS), THIRD PARTY INVESTMENT (FRANCHISING); Borrowed financial resources (leasing, factoring, fortification, consignment) 4. Support for small business: State: subsidies, training, preferential lending, free participation in exhibitions and fairs Free consulting room rental and land market methods: leasing factoring franchising marketing 3. Farm : А) CONCEPT B) DIRECTIONS OF ACTIVITY: PRODUCTION AND PROCESSING; TRANSPORTATION, STORAGE, REALIZATION C) THE BASIS OF KFH: PROPERTY COMPLEX, LAND PLOT, SLAB. STRENGTH D) KFH AND LPH E) TYPES OF KFH (LIVESTOCK: POULTRY; BEE FARMING; FISH FARMING; FISHERRY PLANT: VEGETABLE; HORTICULTURE; VITICULTURE; GRAIN; MUSHROOM F) TYPES OF KFH: KHUTORSKOE, otrubnoye, large-scale, SELENCHESKOE G) (PIT, PROPERTY TAX, VAT) H) DOCUMENTS FOR REGISTRATION OF KFH

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ENTREPRENEURSHIP OR BUSINESS ENTREPRENEURSHIP BUSINESS ESSENCE OF DOING BUSINESS THE BASIS OF DOING BUSINESS IS A MODEL OWN DEVELOPED BY IMPLEMENTING NEW IDEAS AND INNOVATIONS. IS ENGAGED IN RELEASE OF INNOVATIVE PRODUCTS THE BASIS OF DOING BUSINESS IS THE EXISTING MODEL; RISK IS HIGH, THERE CAN BE A FAIL OR SUCCESS ASSOCIATED WITH THE INTRODUCTION OF A NEW PRODUCTS, SERVICES OR EQUIPMENT TO THE MARKET THE RISK IS MUCH LESS, T.K. THE MODEL TAKEN AS A BASIS HAS PROVEN ITS VIABILITY DEGREE OF DEVELOPMENT SMALL AND MEDIUM ENTERPRISES STATE ENTERPRISES AND CORPORATION economic activity aimed at the systematic receipt of profit from the production and sale of goods, the provision of services, the performance of work CONCEPTS any type of activity in the field of social production that generates income or other personal benefits

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TYPES OF ENTREPRENEURSHIP (BUSINESS) MANUFACTURING PRODUCTION OF GOODS, SERVICES, INFORMATION, SPIRITUAL VALUES COMMERCIAL OPERATIONS AND TRANSACTIONS FOR RESALE OF GOODS AND SERVICES NOT RELATED TO PRODUCTION FINANCIAL VARIETY OF COMMERCIAL. OBJECT OF PURCHASE - SALES - MONEY, CURRENCY, SECURITIES

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Factors of successful entrepreneurship (business) Privatization Implementation of the sale of state ownership in private nationalization Process of acquiring property of ownership by the state Requision illegal acquisition of property Globalization The process of combining business participants in a certain territory (region, country, continent). MODERNIZATION IMPROVEMENT OF BUSINESS FROM THE FOLLOWING PARTIES: ENERGY COSTS; LONG TERM; RELIABILITY; WORK FORCE COSTS; QUALITY OF MANUFACTURED PRODUCTS DIVERSIFICATION THE PROCESS OF MANUFACTURING DIFFERENT TYPES OF GOODS AND THE PROVISION OF A SERIES OF SERVICES CONVERGENCE THE PROCESS OF REPLACING ONE RAW MATERIAL WITH ANOTHER, ONE PROCESS WITH ANOTHER, ETC. FACTORS:

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Entrepreneurship (business) functions Effective use of both limited and reproducible resource resource maintenance of the economic situation in the country or a certain region of general economic innovative use in the production of new ideas, the development of new factors and funds in achieving the goal of each capabilities of MB THE OWNER OF THE CASE SOCIAL DECISION-MAKING ON THE ORGANIZATION OF A PERSONAL CASE WITH THE INTRODUCTION OF INTRA-FIRM ENTERPRISES. RESPONSIBILITY FOR ENTREPRENEURIAL MANAGEMENT, FOR THE CREATION OF CERTAIN ENTREPRENEURIAL STRUCTURES, AS WELL AS FOR CHANGING THE STRATEGIES OF ACTIVITIES OF THE OWNERS OF THIS COMPANY. ORGANIZING

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Commercial organizations Economic partnerships (HT) and society (HO) Production cooperatives (Arteel) HT HO Full HT HT on faith (COMMANDITY) HO Limited liability Joint-stock company (AO) Ho with additional responsibility Open AO Closed JSC State and Municipal Unitary Enterprises ( GUP and MUP) Non-commercial organizations on the right of economic management on the right of operational management (federal cassenger enterprise) Consumer cooperative (Union, partnership) Funds Public and religious organizations Institutions Association of Yul (associations, unions) Legal entities Organizational-thectial forms of entrepreneurship

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Business Forms Benefits Disadvantages Individual (sole) Ownership Easily approve and register All profits belongs to the owner and is subject to income tax full of freedom of action. Ability to realize their entrepreneurial abilities Complete sole responsibility of the entrepreneur Limit of capital Minor production volumes and a wide range of products The need for independent management of the company Affilience (Society) The increase in the financial resources of the company it is easy to approve and register the distribution of responsibilities for managing the need to reorganize and re-issuing documents as a result of death or departure of one of the partners The possibility of conflicts between partners partners carry unlimited liability a) Full b) with limited liability partners INVESTED IN THE FIRM PARTNERS WHOSE LIABILITY IS LIMITED TO PART OF THE INVESTED CAPITAL DO NOT PARTICIPATE IN THE UP Rowance of the company lack of public reporting Corporation Accumulation of significant capital limited liability of shareholders Stability of the company When changing the owners of shares The possibility of working the labor of hired managers. Significant costs and difficulties in the process of organization. ON PERSONAL INCOME OF OWNERS)

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RULES AND PROCEDURE FOR OPENING AN ENTREPRENEURSHIP (BUSINESS) IN 2017 THE WHOLE PROCEDURE CAN BE DIVIDED INTO 3 MAIN ACTIONS: COLLECTION OF DOCUMENTS FOR REGISTRATION WITH THE FTS; CHOICE OF THE TAX AUTHORITY WHICH IS CLOSE TO THE APPLICANT'S RESIDENCE; OBTAINING REGISTRATION DOCUMENTS.

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Sources of financing sources of financing Financing - Employment of funds or resources to achieve the intended sources of funding - functioning and expected channels for obtaining financial resources, as well as a list of economic entities providing these financial resources internal external accumulated profit Depreciation revenues from property bank loan investments for sale bonds, shares BUDGET RESOURCES

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PROFIT = REVENUE-COSTS NET PROFIT = PROFIT-INCOME TAX CONSUMPTION FUND 40% SAVINGS FUND 50% RESERVE FUND 10% SOURCES OF FINANCING FOR SMALL AND MEDIUM ENTERPRISES

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Investment Resources Capital Market Budget Financing Investing Third Parties Share Financing (Shares Emission) Debt Financing (Bond Emission) Dotations Guarantee on loans Sponsorship and D.R Direct Subvention Subsidia Indirect Tax Benefits (deductions) Warranty provision Direct and venture investment Franchise Franchising (English. FRANCHISE, "LICENSE", "PRIVILEGE"), FRANCHISE (FR. FRANCHISE - BENEFITS, PRIVILEGE), COMMERCIAL CONCESSION - A TYPE OF RELATIONSHIPS BETWEEN MARKET SUBJECTS, WHEN ONE PARTY (FRANCHISER) TRANSFERS OTHER PARTY (FRANCHISE) RIGHTS (FRANCHISE) A CERTAIN TYPE OF BUSINESS USING THE DEVELOPED BUSINESS MODEL OF ITS OPERATION. THIS IS A DEVELOPED FORM OF LICENSING IN WHICH ONE PARTY (FRANCHISER) GIVES THE OTHER PARTY (FRANCHISE) THE RIGHT TO ACT ON ITS OWN BEHALF, USING THE FRANCHISER'S TRADEMARKS AND/OR BRANDS. Venture financing is long-term (5-7 years) high-profile private capital investments in the share capital of newly created small high-tech promising companies (or well-proven venture enterprises) focused on the development and production of high-tech products, for their development and expansion, with a view to RECEIVING PROFIT FROM THE GROWTH OF THE COST OF INVESTED FUNDS. Dotation (from Lat. Dotatio - Dar, Donation): In Russian legislation - Interbudgetary transfers provided on a gratuitous and irretrievable basis without establishing areas and (or) conditions for their use 2. Cash allocated from state and local budgets to provide financial support LOSS-GOING ENTERPRISES WHERE THE CASH REVENUE FROM THE SALES OF THE PRODUCTS PRODUCED IS LESS THAN THE COSTS FOR THE PRODUCTION AND SALES OF THIS PRODUCT, LOWER BUDGETS TO COVER THE GAP BETWEEN THEIR INCOMES AND EXPENSES. 3. ADDITIONAL PAYMENTS TO THE EMPLOYEE UNDER AN EMPLOYMENT CONTRACT OR LEGISLATIVE ACT, FOR EXAMPLE, DONATION FOR FOOD, FOR TRAVEL TO THE PLACE OF WORK, PAYMENTS FOR MINOR CHILDREN. SUBSIDIUM (FROM LAT. SUBSIDIUM - ASSISTANCE, SUPPORT) - PAYMENTS TO CONSUMERS PROVIDED AT THE Expense OF THE STATE OR LOCAL BUDGET, AS WELL AS PAYMENTS OF SPECIAL FUNDS FOR LEGAL AND INDIVIDUAL ENTITIES, LOCAL AUTHORITIES, OTHER STATES. Two types of subsidies: Subsidy - Intergovernmental Transfer, provided to co-finance expenditure obligations of the lower budget subsidy - cash provided from budgets and extrabudgetary funds to legal entities (non-budgetary institutions) and individuals Subvention (from LAT. SUBVENIRE - "COMING FOR HELP") - A TYPE OF CASH BENEFITS TO LOCAL AUTHORITIES FROM THE STATE, ALLOCATED FOR A CERTAIN PERIOD FOR SPECIFIC PURPOSES; UNLIKE GRANT, THEY ARE REFUNDABLE IN THE EVENT OF MISUSE OR USE OUTSIDE THE PREVIOUSLY STATED TERMS. SHARE (GER. AKTIE, NED. ACTIE, FROM LAT. ACTIO - [INCLUDING OTHER] THE RIGHT (TO SOMETHING THAT CAN BE DEFENDED IN THE COURT) - A SECURITY EVIDENCE OF THE INVESTMENT IN THE CAPITAL OF A JOINT-STOCK COMPANY AND GIVING THE RIGHT TO RECEIVE A PART OF PROFIT IN THE FORM OF DIVIDENDS. Bond (lat. Obligatio - obligation; English. Bond - long-term, Note - a receipt) - Emisy debtive paper, the owner of which has the right to receive from the person who released it (issuer of bonds), in the agreed period its nominal value with money or in the form of another PROPERTY EQUIVALENT

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BORROWED FINANCIAL RESOURCES TRADITIONAL BANK LENDING REPLENISHMENT OF WORKING ASSETS ACQUISITION OF REAL ESTATE/EQUIPMENT Etc. COMMERCIAL LENDING LEASING PROMOTIONAL LOANS FACTORING FORFEITING CONSIGNMENT ON OPEN ACCOUNT SEASONAL LOAN ETC. PROMO LOAN IS A BORROWER LOAN IN WHICH THE LOAN IS PROmissory Notes. LEASING (ENG. LEASING FROM ENG. TO LEASE - TO RENT) IS A LONG-TERM RENTAL OF PROPERTY WITH THE SUBSEQUENT RIGHT OF REQUEST. Factoring (English ORGANIZATIONS (FORFAITERS) FOR THE ACQUISITION OF RECEIVABLES IN THE FULL AMOUNT FROM THE CREDITOR (SUPPLIER, SELLER, EXPORTER), WITH THE DEBTOR (BUYER, IMPORTER) TO THE INTERMEDIARY (FORFEITER) OBLIGATION TO PAY. CONSIGNMENT (LAT. CONSIGNATIO, ENG. CONSIGNMENT - DOCUMENT, WRITTEN EVIDENCE) - A FORM OF THE COMMISSION SALE OF GOODS IN WHICH ITS OWNER (CONSIGNANT) TRANSFERS THE GOODS TO THE WAREHOUSE TO THE CONSIGNATOR. THE GOODS REMAIN THE OWNERSHIP OF THE CONSIGNER UNTIL THE TIME OF ITS SALES. AS A RULE, IF THE GOODS ARE NOT SOLD FOR A LONG TIME (FOR MORE THAN A YEAR), THEN IT IS RETURNED BACK TO THE EXSIGNANT AT HIS EXPENSE.

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SUPPORT FOR SMALL BUSINESS SUBSIDIZING TRAINING PROVISION OF PREFERENTIAL LOANS FREE PARTICIPATION IN EXHIBITIONS AND FAIRS FREE CONSULTATIONS RENTAL OF PREMISES AND LAND FORMS OF MARKET METHODS LEASING A form of long-term lease associated with the transfer to use of equipment, vehicles and other movable property of a specialized institution with FACTOR collection of funds from the debtors of its client (industrial or trading company) and management of its debt claims FRANCHISING system for the sale of licenses (franchises) for the use of technology and trademark MARKETING all management procedures

It is logical to start your entrepreneurial activity with the creation of a small enterprise. This is a firm with a limited number of employees and a small amount of output. In industry, construction and transport, a maximum of 100 people can be employed in a small enterprise, 60 people in agriculture and the scientific and technical field, 50 people in wholesale trade, and 30 people in retail. Statistics show that the number of small businesses in Russia is constantly growing. In 2007, the number of small enterprises was 1.14 million, which is 29% more than in 2000. As of January 1, 2009, there were 1.37 million such firms in the country, and during the year their number increased by 143 , 6 thousand.

As of January 1, 2009, the contribution of products produced by small enterprises to the gross domestic product of Russia amounted to 21%.

The state provides support to small businesses. So, if in 2008 the volume of this support amounted to 3.5 billion rubles, then in 2009 it was 50 billion.

Small businesses also include individual entrepreneurs. They independently carry out the production of goods and services without establishing an enterprise. That is, they work for themselves without the involvement of hired workers.

Entrepreneurial activity in agriculture often takes the form of a peasant farm. Its head is an individual entrepreneur - a farmer. The property of the farm belongs to its members on the basis of joint ownership. According to statistics, in 2009-2011, the share of small enterprises in the production of grain in Russia was 46%, sunflower - 55%, vegetables - 87%, potatoes - 93%. Farmers produced 48% meat, 65% milk and 27% eggs.

Let's summarize briefly.

ü Entrepreneurship is an independent activity carried out at one's own risk, which is aimed at making a profit from the use of property, the sale of goods, the performance of work or the provision of services.

ü The main form of activity of entrepreneurs is an enterprise (firm).

ü The main organizational forms of entrepreneurship: individual (private), partnership and joint-stock company.

The state is interested in creating favorable conditions for the activities of firms of any type, special support is provided to small businesses, including individual entrepreneurs and farms.

A synopsis for students in grades 8-9 is presented. The material can be used in the final repetition, in preparation for the intermediate certification, for the OGE. A textbook for grade 8 was used, author Bogolyubov L.N., reference books of the authors Sinova I.V., Baranova P.A.

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Entrepreneurship.

Entrepreneurship – independent, initiative activity of people aimed at making a profit.

Profit - excess of proceeds from the sale of goods over the total cost of their manufacture and sale.

economic freedom,i.e., certain rights that guarantee the independence of decision-making on the search and choice of the type, form and scope of economic activity, methods of its implementation, use of the produced product and income received.

Business entities:

Individual - a person registered as an individual entrepreneur;

Legal entity - firms, enterprises, organizations.

Business objects:

1. Industrial activity (baking bread, sewing clothes, etc.);

2. Provision of services (hairdressing, electronics repair, dry cleaning, passenger transportation, etc.);

3. Trading activity (trade in products, clothing, furniture, household appliances, etc.);

4. Operations with securities (sale and purchase of shares of enterprises).

Business types : industrial, trade, financial, insurance, intermediary.

Business Forms

Entrepreneurship carried out without the involvement of hired labor is registered as an individual labor activity.

Individual entrepreneurs- entrepreneurs who independently, at their own peril and risk, carry out economic activities without establishing an enterprise. For example, they are the owners of small shops, shoe repair shops, cafes, etc.

Entrepreneurship involving employees must be registered as an enterprise (firm).

Firm - a commercial organization that acquires factors of production in order to create and sell goods and receive profit on this basis.

The purpose of the company is to make a profit and maximize it by meeting the needs of society in the necessary goods and services.

Under Russian law, firms are created on a voluntary basis, at the request of citizens, but entrepreneurial activity without registration (an official institution) is prohibited.

Situations: 1. Citizen K., owning a car, decided to use it to provide services to the population for the transportation of goods, passengers, delivery of products and other types of transport services. To register his activities, he submitted an application to the local administration and information about passport data. Having received permission to engage in entrepreneurial activity, he was registered with the tax office at the place of residence - entrepreneurship is registered as an individual labor activity

2. Citizen V. decided to become the owner of a company providing services related to the repair of apartments. He prepared the charter of the company, registered it with the authorized state body - the Ministry of Taxes and Duties of the Russian Federation, opened a bank account and made the company's seal, and registered with the tax office. To provide services to the population, he hired workers of various specialties (carpenter, electrician, plumber, etc.). Now you can start doing business on your own: plan work, set prices for various services, determine the amount and form of remuneration for employees, calculate costs and profits remaining after taxes, possible ways to use profits - as an individual enterprise, i.e. an independent economic subject.

For countries with a market economy, three organizational forms of entrepreneurship are characteristic: individual (private), partnership (economic partnership) and corporation (joint stock company).

Individual enterprise- an enterprise owned and operated by one person (he is the sole owner, but has the right to hire other workers). He independently decides what, how and for whom to produce, solely manages the profit and bears full financial responsibility for the debts of the enterprise (in case of failure or ruin, he may lose not only the funds invested in the business, but also personal property - a house, a car, etc. ). Business people are attracted by a simple and cheap way of organizing a business, relatively complete freedom of action and independence in decision-making. Due to the ease of creation and management, this is the most common form of business. However, the entrepreneur is limited in the possibilities of increasing cash.

Partnership - this is a voluntary association of two or more people to organize their own business and work together. Participants combine their money, abilities and, managing the enterprise, bear collective responsibility for the results of its activities (Each one contributes an amount of money (contribution, share) to the authorized capital (fund) of the company, has rights and is liable depending on this share). Such a firm has more funds and, accordingly, more opportunities to increase the size of production than an individual enterprise. It has greater flexibility due to the combination of different abilities and talents of partners.

Joint-Stock Company- an enterprise owned by shareholders (shareholders) who bear the risk of losses only within the value of their shares. The financial capacity of a joint stock company is higher than that of other forms of business. In terms of the number of participants and the size of the combined financial resources, this is the largest enterprise. It is the most expensive and difficult to organize, but it has great opportunities to increase funds and expand the scope of activities. It was this form of entrepreneurship that made it possible to pool the funds of many people on a voluntary basis and make it possible to implement such large projects as the construction of railways and the construction of large factories.

Stock - this is a security that testifies to the investment of capital in a joint-stock company and confirms the right to receive part of its profits.

DIVIDEND - part of the profit of a joint-stock company, annually distributed among shareholders in accordance with the number (amount) and type of shares they own.

Small business – an enterprise of any form of ownership, characterized by a limited number of employees and a small volume of output.

Maximum number of employees: in industry, construction and transport - 100 people; in agriculture and scientific and technical sphere - 60; in wholesale trade - 50; in retail trade and consumer services - 30; in the implementation of other activities - 50 people.

Small business as a small business entityis a commercial organization, in the authorized capital of which the share of participation of the state, public and religious organizations, charitable foundations should not exceed 25%.

According to Russian legislation, small enterprises can be created in all sectors of the economy, in any form of ownership and engage in all types of economic activity.Small businesses also include individual entrepreneurs.

Farming- an association of citizens who jointly own property and carry out agricultural activities.

cooperative - an association of citizens for joint production activities based on their personal labor participation and the association of property share contributions by its participants.

Workshop : 1. What type of business do the following activities belong to: transportation of goods, granting a loan, purchasing a batch of computers, publishing newspapers and magazines, delivering fruit to a store, warranty repair of a washing machine, selling vegetables grown on their own plot.

2. Imagine that your friend creates an enterprise and personally invests 200 thousand rubles, and his friend - 50 thousand rubles. This means that a friend owns 80% of the authorized capital, and his friend - 20%. Having successfully sold their products and paid taxes, they received a profit of 400 thousand rubles. How and in what amount will the profits be distributed among them?

3. Define the form of entrepreneurship: A) In terms of the number of participants and the size of the combined financial resources, this is the largest enterprise. It is the most expensive and difficult to organize, but it has great opportunities to increase funds and expand the scope of activities. B) Voluntary association of two or more people to organize their own business and work together. Participants pool their money, abilities and, managing the enterprise, are collectively responsible for the results of its activities. C) An enterprise owned and operated by one person (he is the only owner, but has the right to hire other workers).

4) Insert blanks:Types of business:

...-one person owns and manages the business - the owner;

... - an association of two or more owners who contribute their funds to the enterprise, jointly conduct business and share profits;

…- the owners are the owners of the shares of the enterprise, who are liable for the obligations of the JSC only to the extent of the value of their shares; shareholders have the right to part of the income of the JSC, and some - to participate in the management of the JSC;

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Entrepreneurship is an initiative activity of citizens and organizations within the framework of the law, based on independence, responsibility and risk, and aimed at systematic profit. Business entities - private individuals, various associations (joint stock companies, rental teams, cooperatives, the state). Objects of entrepreneurship - any kind of economic activity, commercial mediation, trade and procurement, innovation, etc. Entrepreneurship. Small business and farming. The value of entrepreneurial activity for society (reference).

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