Enterprise and entrepreneurial activity in a market economy. The essence of entrepreneurial activity In the discipline "Economic theory"

INTRODUCTION

1 ENTERPRISE AND ENTREPRENEURIAL ACTIVITIES: CONCEPT, ESSENCE, TYPES

1.1 The concept of entrepreneurship, its essence

1.2 Types and forms of entrepreneurial activity

1.3 Enterprise - economic organization of market conditions

2 BUSINESS PLANNING, BUSINESS PLAN

2.1 Schematic diagram of an entrepreneurial operation, its calculation

2.2 Enterprise management. Management

2.3 Drawing up business plans and business projects

2.4Competition in a market economy. Entrepreneurial risk

3CURRENT STATE OF BUSINESS ACTIVITIES IN A MARKET ECONOMY

3.1 State regulation of entrepreneurial activity

3.2 Problems and prospects for the development of entrepreneurship

CONCLUSION

REFERENCES

MANAGEMENT

The topic of entrepreneurship is interesting and very important for the present time. All civilized countries owe their well-being not to the command-administrative, but to the market system of economy, a powerful engine of economic and social development of which is entrepreneurship.

As world experience shows, without the freedom of a market economy, without an amateur producer, without entrepreneurial activity, no prosperity is possible. Domestic entrepreneurship has its own history, which was interrupted for more than 70 years. In post-communist Russia, new forms of economic life are only just making their way through the rubble and windbreaks left by the collapsed command-administrative economy. As never before, the country needs those people who, having absorbed the best of world and domestic practice, would begin the difficult but fruitful work to create a truly effective economy.

It is entrepreneurship, which is associated with the concepts of "dynamism", "initiative", "courage", that turns many interesting ideas into reality and contributes to progress. In order to overcome the crisis and accelerate economic growth, to overcome leveling and its negative socio-economic consequences, it is important not to suppress entrepreneurship, but to create all favorable conditions for its functioning and development.

In economic science, a fairly large amount of literature is devoted to this problem. Research on this topic was carried out both within the framework of the Keynesian school itself and in other areas.

This work is built on the principle of substantiating the main role of entrepreneurship in the development of a market economy in general, and for Russia in particular. It is also said about the difficulties that our country faced on the way to the market. So, in the theoretical part, we talk about the formation of the theory of entrepreneurship up to the modern experience of economically developed countries, and define entrepreneurship. Then the essence of entrepreneurial activity is revealed in more detail: conditions for development, forms, characteristics, main goals, etc. The next part of the work analyzes entrepreneurship as a factor of production, and also talks about business planning, which is necessary for survival in a competitive environment as development of market relations in our country. At the end of the course work, the features of state regulation of entrepreneurial activity in a market economy are revealed. In conclusion, an assessment of the effectiveness of the considered methods is given, the problems hindering the development of a free market economy and entrepreneurship in the country, as well as possible prospects for their solution are indicated.

1 COMPANYAND BUSINESS ACTIVITIES: CONCEPT, ESSENCE, TYPES

1.1 The concept of entrepreneurship, its essence

Russian legislation on enterprises and entrepreneurial activity defines entrepreneurship as an initiative independent activity of citizens and their association, aimed at making a profit, carried out at their own risk and under their property responsibility. To the greatest extent, entrepreneurship is characterized by such features as independence, initiative, responsibility, risk, active search, dynamism, mobility. All this taken together, in the aggregate, should be inherent in economic activity so that it can be rightly called entrepreneurial, business.

Entrepreneurship is usually characterized by a tactical mode of action, the relative short duration of business operations and transactions. The entrepreneur is inclined to carry out a series of successive operations of not very long duration. In some it is accompanied by success, and in others - by failure, it is important that, in general, profits cover, exceed losses.

All this, however, does not exclude the connection of entrepreneurship with large, long-term economic projects.

Entrepreneurship is a public activity. According to Russian law, any citizen who is not limited in legal capacity can be an entrepreneur, i.e. able to act. Citizens of foreign states and stateless persons can act as Russian entrepreneurs. Collective entrepreneurs, partners can be associations of citizens using both their own and other legally acquired property.

At the same time, not everyone who has the right to become entrepreneurs should become them. To be a successful businessman, you need abilities, knowledge, skills, energy, a natural gift. Without all this, you can sometimes achieve momentary success, which will be replaced by losses, failure, or even bankruptcy. In addition, one should know that true entrepreneurship is not clipping coupons, but everyday hard, exhausting work.

This is how the professor characterizes the career and fate of an entrepreneur

V. Bogachev: “An entrepreneur is a poor fellow, an eternal debtor; an indefatigable optimist who voluntarily chose a life career for himself; in which he will have to change the object and, perhaps, the sphere of management more than once, probably go bankrupt and try to get back on his feet again; a merciless self-exploiter without a regular working day and holidays, who does not allow himself, even with a successful course of affairs, to spend more on his own consumption than a skilled wage worker.

But today society, especially Russian society, badly needs such businesslike, energetic people who are able to organize a layer of entrepreneurs.

Entrepreneurship is one of the most important components of the economy. In the market economy countries, entrepreneurship has become widespread and constitutes the vast majority of all forms of organizations. Over the past ten years, millions of entrepreneurs and owners have appeared in Russia. In connection with privatization, only a part of organizations and enterprises remained with the state, while the rest were transferred to private ownership. The main part of Russian entrepreneurship is small and medium-sized businesses.

The main task of the entrepreneur is the management of the enterprise, which includes the rational use of resources, the organization of the process on an innovative basis and economic risk, as well as responsibility for the final results of their activities. The social nature of entrepreneurship means not only the activities of the agents involved in it, but also the presence in the public economy of certain conditions that allow the implementation of the functional features inherent in entrepreneurship. The totality of these conditions constitutes an entrepreneurial environment, the most important elements of which are economic freedom and self-interest. Economic freedom is a defining feature of the business environment. For an entrepreneur, the presence of economic freedom is not only the opportunity to engage in one or another type of activity and have equal access to resources and markets, but also the moral and ethical sanctioning of entrepreneurial activity.

Personal interest is the driving motive of entrepreneurship, therefore, providing conditions for appropriating the results obtained, extracting and accumulating income is a defining condition for the entrepreneurial environment.

The first who began to study the entrepreneur as a key figure in the socio-economic system is R. Cantillon, who actually laid the foundation for the scientific study of entrepreneurial topics and laid the fundamental foundations for subsequent theoretical research in this direction.

An important place in the creation of the theory of entrepreneurship was played by Adam Smith, who believed that a balanced economic system is a self-sufficient organism capable of self-regulation and sustainable development. The regulatory mechanism here is free competition, and entrepreneurs are the key figures in such competition.

The next major figure in the study of entrepreneurship is J. B. Sey. In his opinion, an entrepreneur is an industrialist, an active, educated, talented inventor, a progressive farmer or a bold business person, whose ranks multiply in all countries as the market opens and expands. Predominantly these people lead production and dominate the distribution of wealth.

From the point of view of K. Marx, it is necessary to oppose not the entrepreneur and the investor, but the various roles in which the capitalist acts in the production process. The entrepreneur is simultaneously the subject of the appropriation of surplus value, i.e. realizing the function of exploitation of workers, and the subject of organization and management of the enterprise.

For a long time, scientific and everyday ideas about entrepreneurship and the entrepreneur were associated with the concepts of "capital" and "capitalist". It is quite difficult to distinguish an entrepreneur from a capitalist, but life has clearly and convincingly confirmed that an entrepreneur and an owner of money (capital) are not always the same person. Special theoretical research was required to characterize the entrepreneur. An attempt to give a detailed description of entrepreneurship was first carried out by the Western theorist Joseph Schumpeter (1883-1950), who published his famous work The Theory of Economic Development in 1912. “We consider entrepreneurs,” I. Schumpeter wrote, “not only those “independent” economic entities of a market economy, but all those who actually perform a fundamental function, even if they are not “independent”, but are employees of a joint-stock company or any other private firm." I. Schumpeter considered the fundamental function of an entrepreneur to be innovation, that is, the activity of a new combination of factors of production and social factors in order to obtain real economic benefits, including in the form of increasing the profits of a joint-stock company. The entrepreneurial function is based on a special intellectual and psychological basis, the main features of which Schumpeter considered: 1) non-saturable energy of acquisition, not associated with a feeling of direct satisfaction from the consumption of goods and motivated by the desire to assert one’s dominance, influence, success as such (its indicator can be profit); 2) inventive intelligence;

3) "flair", replenishment by intuition of the lack of information inevitable in a new business; 4) a strong will that can overcome both the inertia of one's own behavior and the resistance of the environment, which allows one to lead other people. Entrepreneurship, according to Schumpeter, is "creative destruction". To implement new combinations of factors of production, it is necessary to destroy the old ones, removing from them the ones necessary for the implementation of innovations. In conditions of large-scale capitalist competition, this can only be done at the expense of free funds provided by credit. But no credit will lead to economic development if there is no main - dynamic entrepreneur - innovator, who undertakes the implementation of new combinations. The entrepreneur is not an inventor, or the owner of capital as such, but one who introduces new combinations into economic reality. Such innovative activity of entrepreneurs is, according to Schumpeter, the engine of economic development.

1.2 Types and forms of entrepreneurial activity

Entrepreneurship is characterized by common features of any economic activity. At the same time, it is characterized by a certain content, direction, sequence of procedures carried out by the entrepreneur.

Entrepreneurship can be carried out both in the public and in the private sector of the economy. In accordance with this, state and private entrepreneurship are distinguished.

State entrepreneurship is a form of economic activity on behalf of enterprises and institutions. It is implemented by state governing bodies or local self-government bodies, and the property of such enterprises is a separate part of state or municipal property, budgetary funds and other sources.

Private entrepreneurship is a form of economic activity on behalf of an enterprise or entrepreneur. With all this, we note that state entrepreneurship is less efficient than private entrepreneurship, and the main reason for this is that entrepreneurial functions are always performed by specific people: in private entrepreneurship, these functions are performed by talented people who quickly respond to any changes and who are engaged in the fact that attractive to them. In the public sector, on the other hand, people who are appointed, formally fulfilling their duties, are responsible for the implementation of entrepreneurship. This is evidenced by the research of the World Bank, conducted in 76 countries of the world. Along with this, we can talk about collective, family and other types of entrepreneurship, which, ultimately, is still a derivative of the two forms mentioned above. Therefore, another classification is important - depending on the functions that the entrepreneur assumes when entering the entrepreneurial space.

Entrepreneurship is large, medium and small. Small business acts as a dynamic form of management, which is characterized by flexibility and the ability to respond sensitively to changes in market conditions. Carrying out economic activities, small businesses are primarily guided by the needs of the local market, the volume and structure of local demand.

Depending on the content and direction of entrepreneurial activity, the object of capital investment and obtaining specific results, the relationship of entrepreneurial activity with the main stages of the reproduction process, the following types of entrepreneurship are distinguished:

production,

commercial trade,

Financial and credit,

Mediation,

Insurance.

Entrepreneurship is called production if the entrepreneur himself directly, using capital, labor force as factors of production, produces products, goods, services, works, information, spiritual values ​​for subsequent sale to consumers, buyers, trade organizations. Thus, the function of production in this form, entrepreneurship, is the main, determining one.

In commercial entrepreneurship, the entrepreneur acts as a merchant, merchant, selling finished goods purchased by him from other persons to the consumer, the buyer. Commercial enterprise is attracted by the apparent possibility of selling a product at a price much higher than it was bought, and thereby pocketing a significant profit. In connection with the privatization of state trade enterprises, the material base of personal and commercial entrepreneurship has increased significantly. Extensive opportunities arose to start a commercial business by buying out or building a store, organizing your own outlet.

Financial entrepreneurship is a special form of commercial entrepreneurship in which the subject of purchase and sale is money and securities sold by the entrepreneur to the buyer or provided to him on credit. Financial entrepreneurship is essentially the sale of some money for others and, in particular, the current money for the future. The profit of the entrepreneur arises as a result of the sale of financial resources with the receipt of interest on surplus capital.

Mediation is called entrepreneurship, in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary, a link in the process of commodity exchange, in commodity-monetary transactions. The main task and subject of entrepreneurial activity of an intermediary is to connect two parties interested in a mutual transaction. For the provision of such services, the entrepreneur receives income, profit.

Insurance entrepreneurship consists in the fact that the entrepreneur guarantees the insured property, valuables, life for a certain fee, compensation for possible damage as a result of an unforeseen disaster. Property, health, life insurance is a special form of financial and credit entrepreneurship, which consists in the fact that the entrepreneur receives an insurance premium, which he returns only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining part of the contributions forms entrepreneurial income.

Currently, in accordance with civil law, the most common organizational and legal forms of entrepreneurship are:

Individual entrepreneur without formation of a legal entity

Limited Liability Company (LLC)

Closed Joint Stock Company (CJSC)

Production cooperative

General partnership

Limited partnership

An individual entrepreneur without forming a legal entity as a business entity has a number of advantages. First of all, it is that he has all civil rights. This includes opening current and foreign currency accounts in a bank, export and import of goods and services as a subject of foreign economic activity, conclusion of any contracts with any companies and persons, etc. At the same time, bearing in mind that funds are the personal property of an entrepreneur, the tax inspectorate cannot withdraw funds from his current account without a court decision and, accordingly, without the knowledge of the entrepreneur. It is also important that the registration of an individual entrepreneur is much easier and faster than the registration of legal entities, since it is not required to draw up a charter, memorandum of association, or look for a legal address. Another significant advantage is the simplified system of accounting and reporting of an individual entrepreneur. It is quite simple and accessible to almost anyone. In addition, an individual entrepreneur does not pay some taxes, such as value added tax. As always, along with the advantages, there are also disadvantages, which include the inability to have a staff under an employment contract, however, work contracts can also be concluded with citizens. As a disadvantage, it can also be noted that an individual entrepreneur is liable for his obligations with all his property, however, with those that can be levied. It should be noted that any withdrawal can be carried out only by a court decision.

As you can see, the advantages are much greater than the disadvantages, so this form of entrepreneurship is quite attractive. A limited liability company is a business company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions.

A limited liability company is the same organizational and legal form as a limited liability company. Companies registered with this name of the organizational and legal form are subject to re-registration (bringing constituent documents in line with the Civil Code of the Russian Federation and the Law on Limited Liability Companies) before July 1, 1999.

A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligations of the company's participants (shareholders) in relation to the company. Open joint-stock companies (OJSC) are more often created in order to attract as much money as possible from shareholders for organizing entrepreneurial activities by issuing shares for free sale. By issuing a certain number of shares at par value (i.e., at the one indicated on the share itself) and selling them to shareholders, the company invests the proceeds in entrepreneurial activities, which, in turn, make a profit. Profit is distributed among shareholders according to the number of shares of each shareholder and in the amount decided by the decision of the general meeting of shareholders. Shares of an open joint stock company may be freely sold by a shareholder at a price that may differ from the nominal value in one direction or another. Shares of open joint-stock companies may have quotations of value (periodically determined share price) on the stock exchange (a special institution created for the purchase and sale of shares, bonds, bills and other securities).

A closed joint stock company cannot issue its shares for free sale. Shares of a closed joint-stock company may be sold to citizens who are not shareholders if an additional issue of shares is carried out or if one of the shareholders wishes to sell his shares, provided that there are no other shareholders willing to purchase them (waiver of the pre-emptive right to purchase shares) .

A closed joint stock company (CJSC) may have up to 50 shareholders. Upon reaching this figure, a closed joint-stock company must be re-registered as an open one. Prior to the entry into force of the Law of the Russian Federation No. 208 "On Joint-Stock Companies", joint-stock companies had the name of the organizational and legal form in the form of AOZT - a closed joint-stock company and AOOT - an open joint-stock company. When bringing the constituent documents of joint-stock companies in accordance with the current Civil Code and the Law on joint-stock companies, most joint-stock companies changed the name of the organizational and legal form from OJSC and CJSC to OJSC and CJSC. The difference between a Closed Joint Stock Company and a Limited Liability Company is that the participants (owners) of the Limited Liability Company are entitled to a share of the property owned by the Company in proportion to their contributions to the authorized capital, the shareholders of the Closed Joint Stock Company are buyers of a certain number of shares. Thus, when leaving a Limited Liability Company, a participant can physically alienate his share of the Company's property, and when leaving a Joint-Stock Company, a shareholder can only sell his shares, and if the joint-stock company is closed, then the other shareholders have the pre-emptive right to purchase shares. From the foregoing, it follows that a closed joint stock company is a more stable organizational and legal form than a limited liability company, since when a participant (shareholder) leaves, the property of a joint stock company (equipment, materials, etc.) is not subject to alienation.

A general partnership is a partnership whose participants (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. The liability of participants for the obligations of a full partnership comes after the possibility of liability of the partnership itself with its own (storehouse, accumulated, etc.) property is exhausted. If this property is not enough, the liability for obligations lies with the participants of the full partnership. If the majority of the participants do not have enough property, then the obligations are covered by those participants who have enough property.

A limited partnership (limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners), who bear the risk of losses, associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. The liability of participants (general partners) in a limited partnership is similar to the liability of participants in a general partnership, while the liability of contributors (limited partners) is expressed only in the risk of losing the contribution. When distributing the profits of a limited partnership, the limited partners are entitled to the percentage of profits agreed for limited partners in the memorandum of association, while for general partners the distribution of profits is made by decision of the general meeting. An additional liability company is 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; the participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the constituent documents of the company. Participants in a company with additional liability are liable for the obligations of the company not only in the amount of contributions made to its authorized capital, but also with their other property in the same multiple of the value of their contributions.

A production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association of property share contributions by its members (participants). The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization. The property of a production cooperative is made up of the shares of its members. A share can be contributed both in the form of a monetary amount, and by transferring property or property rights (for example, the right to rent). By decision of the meeting, indivisible property may be allocated from the property of the production cooperative, which, in the event of a member's withdrawal from the cooperative, is not subject to division and alienation. The provision on indivisible property must be stipulated in the charter of a production cooperative.

The distribution of income from production and economic activities in a production cooperative is carried out in proportion to the labor participation of its members, and not depending on membership shares.

1.3 Company-economicI am an organization of market conditions

The enterprise occupies a central place in the national economic complex of any country. This is the primary link in the social division of labor. This is where the national income is created. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.

An enterprise is a form of economic organization in which the individual consumer and producer interact through the market in order to solve three basic economic problems: what, how and for whom to produce.

At the same time, none of the entrepreneurs and organizations is consciously engaged in solving this triad of economic problems (everyone solves in the elements of the market at an individual level).

In a market system, everything has a price. Various types of human labor also have a price - the level of wages, the tariff for services. Market economy for the unconscious coordination of people and businesses through a system of prices and markets. If we take all the various markets, we get a broad system that spontaneously ensures the balance of prices and production through trial and error.

By means of coordination between buyers and sellers (supply and demand) in each of these markets, the market economy solves all three problems simultaneously:

1) what to produce? -- is determined daily by voting through money (by choosing a product and purchasing it by the buyer);

2) How to produce? - is determined by competition between manufacturers (each seeks to use the latest technology, win price competition and increase profits, reduce production costs);

3) for whom to produce? -- is determined by the ratio of supply and demand in the markets, factors of production (labor and means of production).

Enterprises have the right to combine their production, scientific and commercial activities and create the following associations:

1) association - a contractual association created for the purpose of constant coordination of economic activities; the association has no right to interfere in the production activities of any of its members;

2) corporation - a contractual association based on a combination of industrial, scientific and commercial interests with the delegation of individual powers, central regulation of the activities of each of the participants;

3) consortium - a temporary statutory association of industrial and banking capital to achieve a common goal;

4) concern - a statutory association of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete dependence on one or a group of entrepreneurs.

Each enterprise, in order to solve problems related to the production and sale of goods and the provision of services, must be staffed with a certain number of people capable of performing these works.

The workers, engineers and employees engaged in social labor at the enterprise form the labor collectives of these enterprises. The labor collective is a complex organizational and socio-economic structure, which includes workers of workshops, brigades and other divisions of the enterprise. For coordination and consistency between them, an appropriate management system is being created.

An enterprise has an independent balance sheet, current and other bank accounts, a seal with its name, and an industrial enterprise also has a trademark. The company does not include other legal entities.

The enterprise carries out any types of economic activity, if they are not prohibited by law and meet the goals provided for by the charter of the enterprise.

The enterprise receives the rights of a legal entity from the date of its state registration. State registration of an enterprise is carried out in the executive committee of the district, city Council of People's Deputies at the location of the enterprise. The enterprise has the right to create branches, representative offices, departments and other separate divisions with the right to open current and settlement accounts. Enterprises can use tariff rates, official salaries as guidelines for differentiating wages depending on the profession, qualifications of employees, the complexity and conditions of the work and services they perform.

The enterprise independently provides material and technical support for its own production and capital construction through a system of direct agreements (contracts).

Control over certain aspects of the enterprise's activities is carried out by the state tax inspectorate, state bodies entrusted with monitoring the safety of production and labor, fire and environmental safety.

Liquidation and reorganization (merger, division, exit, transformation) of an enterprise are carried out by decision of the owner and with the participation of the labor collective or by decision of the court, arbitration. The company is also liquidated in the following cases:

Declaring him bankrupt;

If a decision has been made to ban the activities of the enterprise due to non-fulfillment of the conditions established by law, and the fulfillment of these conditions is not ensured within the time period stipulated by the decision;

If the court decision invalidates the documents and the decision to establish an enterprise.

2. BUSINESS PLANNINGSTI, BUSINESS PLAN DEVELOPMENT

2.1 Schematic diagrambusiness operation,her calculation

With all the variety of types and ways of doing business, any business operation is characterized by the presence of certain procedures performed in a certain sequence. Entrepreneurship is also characterized by fairly typical commodity-money relations between the participants in the operation.

I will consider a schematic diagram of an entrepreneurial operation (Figure 1), which shows connections, relationships, commodity and cash flows, exchanges that occur between its participants.

In order to implement the operation, which ultimately consists in the sale to consumers, buyers of goods T for money Dt, the entrepreneur must initially have the factors, the means of entrepreneurial activity. Some of them may be available to him, some of them he has to acquire them.

The main factor of entrepreneurship, like any other type of activity, is the labor force. Along with his own work, the entrepreneur attracts the labor force of the RS in the form of hired workers, who are paid for their work a monetary remuneration, the wages of Dr (including contributions to the social insurance of employees).

In most types of entrepreneurship, to perform an entrepreneurial operation, material resources are needed in the form of raw materials, materials, energy, and finished goods. By purchasing the missing material resources M from their owners, the entrepreneur pays them money Dm, i.e. receives materials in exchange for money. Sometimes material resources are acquired through barter. In a commercial enterprise, the acquired material resources can be in the form of a finished product.

Figure 1 Schematic diagram of an entrepreneurial operation.

The third most important type of factors necessary for entrepreneurship are fixed assets, assets in the form of buildings, structures, premises, machinery, equipment, equipment, computer and organizational equipment (furniture, copying and printing equipment, communication equipment). Fixed assets missing from the entrepreneur have to be acquired, leased from their owners for money.

For most business operations, information is needed in the form of information, data, drawings, technologies, projects, knowledge, and documents. Information in our time also costs money. In order to obtain the missing information I, the entrepreneur must pay Dee's money for it.

In addition to the factors mentioned, entrepreneurship may require works and services (construction works, transportation, security, loading and unloading, repairs, communication services, intellectual services, consultations) that he is not able to perform on his own. For the provision of services, Y must pay money to Du.

Carrying out an entrepreneurial operation, the entrepreneur also spends his own, already at his disposal, not attracted from outside resources in the form of his labor force, fixed assets belonging to the entrepreneur, and they cost money, the total amount of which is equal to Dvn. This amount is included in the entrepreneur's costs or profit.

In addition to all these resources and forms of obtaining them, an entrepreneur often has to resort to acquiring individual resources on credit, in the form of a loan. After all, he needs resources, funds even before they are reimbursed, paid off as a result of the sale of goods and the receipt of cash proceeds Dt. Therefore, an entrepreneur needs initial, start-up capital. If there is no such capital, then you have to borrow it. Borrowing can take place in natural, material and monetary forms.

Providing an entrepreneur with material resources of entrepreneurial activity in the form of knowledge, premises, equipment, machines, and other types of material resources for a certain time and on the terms of payment is called rent. Abroad, this form of temporary borrowing is known as leasing. For the use of material, property values, the tenant is obliged to pay to the lessor, the owner of the property, the rent provided for by the lease agreement. Sometimes a lease agreement is concluded with the right of subsequent redemption by the tenant of the leased property. The rent usually includes depreciation of the leased property and the profit that the lessor receives for providing the property.

More often, borrowing occurs in the form of obtaining a cash loan from the owners of funds, say in a bank. Having received a loan, you will then have to repay it in the amount of Dv exceeding Dk, i.e. pay interest on a loan. Obviously, Ds = Dv - Dk.

As a result, the entrepreneur bears the monetary costs Dz (costs of entrepreneurial activities) for the implementation of the operation, which are determined by summing up all types of costs:

Dz \u003d Dr + Dm + Do + Di + Du + Dvn + Ds.

If the entrepreneur carries out the operation successfully and receives revenue for the sold goods Dt that exceeds the costs Dz, then as a result of the operation, profit PR is formed, calculated as the difference between revenue and costs:

PR \u003d Dt - Dz.

At the same time, this profit, which is called gross profit or income, does not go to the entrepreneur in full, entirely. He receives only a part of it, because he still has to pay taxes, make payments to financial authorities in the total amount of Days. These are various taxes, payments, such as value added tax, income tax, income tax, land rent, payment for natural resources. As a result, the net, residual profit PRh that the entrepreneur receives, as a result of the operation, is equal to:

Prch \u003d Dt - Dz - Dn.

The effectiveness of an entrepreneurial operation is judged by the level of its profitability, equal to the ratio of gross profit to costs.

Entrepreneurship is generally considered worthwhile if the gross profit is at least 20% of the cost level.

2.2 Upraenterprise. Management

The enterprise, the firm is the main link in the economy. If we consider the economy as a building made up of separate blocks, bricks, then such blocks are enterprises.

An enterprise is any independent economic entity that produces products, goods, services, information, knowledge, performs work, and carries out economic activity in its most diverse, including small forms. So it is permissible to call an enterprise a plant, a factory, a fleet of vehicles, a collective farm, an atelier, banks, etc.

The forms and methods of management, the structure of the enterprise's management bodies significantly depend on its scale and profile. At the same time, there is much in common in the management of any enterprise, which I will focus on.

Each enterprise produces products, goods, services, carries out certain core activities. This is its main goal and task, the meaning of existence. It follows that the management of the production process is at the forefront of enterprise management, regardless of whether goods, services, knowledge, information are produced.

To produce any economic product, it is necessary to use factors of production, economic resources: labor, equipment, raw materials, materials, information, money. Consequently, enterprise management includes the management of employees, means of production, material resources, information, and finances.

For the functioning of production at the enterprise, it must receive raw materials and sell the manufactured products. Hence the need to manage the supply and sales, to have the appropriate services at the enterprise.

The enterprise is obliged to produce products of a certain quality, respectively, they are called managers.

Although all aspects of management are important in the management of an enterprise, the leading place belongs to personnel and personnel management. Therefore, it can rightly be called "the art of getting the right things through managing people."

There are many types of corporate governance structures. At the same time, almost always the enterprise is headed by a director, or a general director, or the president of the company. Some firms have both a president and a CEO. Most often, the director has several deputies in certain areas of the enterprise, for example, in engineering and technology (chief engineer, chief technologist), in production, in science, in economics, in finance (chief accountant), in personnel, in administrative and economic parts .

The management apparatus, or, as they say, the administrative and managerial potential, includes employees of departments and services of the enterprise administration. The management units of an enterprise are usually divided into linear production (managing production) and functional, managing finance, sales, office work.

In the structure of the enterprise, departments, workshops, laboratory departments, sectors and other divisions are distinguished, each of which has its own management bodies.

Such a rather complex and branched management structure is typical only for relatively large enterprises. In small businesses, it is much easier.

In the modern world, there are two schools of management - American and Japanese. They differ in the structure of shareholders (the predominance of individuals or legal entities) in the prevailing business goals (maximum current profit or expansion of the market niche in the future); a mechanism for cooperation (competitive or collective) and decision-making (single or collective); the ratio of criteria for evaluating employees, material and moral incentives, investments in material and human capital; forms of division of labor, etc.

In my opinion, the Japanese style is much closer to Russian traditions.

The role of entrepreneurship in the development of society consists primarily in developing the initiative of the mass of people who are not supported by the state (communities, mafia groups, etc.), in choosing the sphere of application of their strengths and abilities.

The ability to manage people and personnel is the most complex science and a great art, it is most often given only by experience and knowledge, although a natural gift can also play a certain role. Between the head-manager, on the one hand, and his subordinate employees and employees of the enterprise, on the other hand, a system of formal and informal relations is formed that decisively affects the success of the common cause.

So, along with such management functions as analysis, forecasting, planning, organization, regulation, accounting, control, a manager must have the ability to build relationships with people, subordinates, employees, team, work colleagues. If in the conditions of a command - administrative economy, personnel management is based mainly on the principle of subordination to orders, execution of orders, then other approaches are characteristic of the modern market, and simply civilized economy.

2.3 Drawing up a biznon-plans and business projects

As strange as it may seem at first glance, but free enterprise, business is not free from planning. This does not mean at all that someone is forcibly forcing businessmen to draw up projects and plans for business operations. They are motivated to do this by life itself, experience, fear of risk, unforeseen consequences.

A business project represents a general idea, a general idea for the implementation of an entrepreneurial operation that brings benefits in the form of profit or allows you to achieve other desired goals. The project substantiates the content and direction of the planned operation, calculates the expected effect.

On the basis of projects, programs or action plans are drawn up, the implementation of procedures that make up business operations. Plans for the implementation of entrepreneurial projects, ideas have received in foreign practice the name of business plans.

Drawing up business plans for operations is typical for all forms and types of entrepreneurship. For large-scale costly entrepreneurial projects, the preparation of business plans before the start of operations should be considered the rule, the norm of entrepreneurial activity. By the way, in the absence of a business plan, it is unlikely that anyone will agree to finance, subsidize, or lend to a serious business operation.

What is a business plan? First of all, the plan should contain a description of the goals and objectives of the business operation. When drawing up a plan, one must first think about the scale and timing of the operation, the expected profit. The program of entrepreneurial actions should also set social goals. This is the satisfaction of the needs of the population, the improvement of nature, the expansion of business contacts.

Among the special tasks of entrepreneurship, we single out charitable goals traditionally characteristic of noble entrepreneurs.

The business plan must necessarily contain a description of the entrepreneurial product, i.e. products, goods, services that will be sold as a result of the operation, provided to the consumer. The plan is designed to answer the question about the range of consumers of the product and the needs that it must satisfy. It is necessary to justify the choice of goods and the planned volume of sales from the standpoint of the availability of effective demand for it, by analyzing the sales markets and forecasting the prices at which the goods are planned to be sold (Figure 2).

Figure 2 Curves of supply and demand (dependence of price on the quantity of goods on the market).

With all this, it is highly desirable to know your competitors, their capabilities and abilities, and their pricing policy. As a result, it is determined what, how much, to whom, at what price to sell.

Based on the goals and objectives of the business operation, the type and volume of sales in the business plan, an action plan is outlined for the implementation of the plan. The entrepreneur must provide a picture of his own activities and interaction with other participants in the business operation in advance, develop specific ways to implement the entrepreneurial plan, bringing it to the final result. In drawing up this part of the plan, a business operation scheme is used. The entrepreneurial action program includes needs identification, marketing, contracting for the acquisition of resources and the sale of goods and covers the production or receipt of goods, storage, transportation, marketing of goods, sales and after-sales services, organization and management of the operation.

Drawing up a business plan is accompanied by calculations, as a result of which the effectiveness of the operation and the necessary resource support are revealed. When determining the required resources, all the necessary means of entrepreneurial activity, which were mentioned in the description of the business operation scheme, are taken into account. Sources of obtaining resources are established. The plan is designed to justify the effectiveness and expediency of the conduct of a business operation from both an economic and social standpoint.

It is desirable to accompany the business plan with an analysis of the long-term consequences of the entrepreneurial project. This means taking into account both favorable and unfavorable consequences for the entrepreneur and society, the income and losses associated with them.

2.4 Competition in a market economy. Entrepreneurial plawsuit

Entrepreneurship in a market economy is impossible without risk. If the entrepreneur does not take risks, then he eventually suffers bankruptcy. The presence of a risk factor is a strong incentive for entrepreneurs to save money and resources, which forces them to carefully analyze the profitability of projects, develop investment estimates, and hire appropriate personnel. Every action of an entrepreneur carries the possibility of failure, loss. Risk is the probability of loss or shortfall in income compared to the option provided for by the forecast, plan, project, program.

Risk can be classified according to various criteria. So, according to the source of occurrence, it is customary to distinguish risk: economic, associated with the personality of a person, due to natural factors; due to the occurrence, it is advisable to isolate the risk as a consequence: the uncertainty of the future, the unpredictability of the behavior of partners, the lack of information. As market relations develop in our country, competition will intensify. To survive in it, you need to go for innovation, which will inevitably increase the risk. It is necessary not to avoid risk, but to be able to predict an event, evaluate it and not go beyond acceptable limits. When developing a strategy for the behavior of an entrepreneur in a risk environment, it is advisable to distinguish and highlight certain areas, risk zones, depending on the magnitude of the expected losses (Figure 3).

0 Profit Revenue Property condition

Figure 3 Scheme of risk zones.

The most acceptable option for an entrepreneur is a plan for conducting an operation, under which the expected, probable losses do not exceed the profit for which the operation is calculated. In this case, the worst thing that threatens the entrepreneur is to lose profits and remain, as they sometimes say, "with their own people." Such an outcome of the operation is unsuccessful, but tolerable. Therefore, the area in which the value of probable losses varies from zero to the value of the estimated profit, we will call the zone of acceptable risk. Cautious entrepreneurs try to act in such a way that the probable, possible amount of losses does not go beyond the acceptable risk zone. Let's call the next, more dangerous area the critical risk zone. Critical risk is characterized by the possibility of losses in excess of the amount of profit and up to the full estimated, expected revenue, that is, all the money that the entrepreneur planned to receive from the operation. In other words, the zone of critical risk is characterized by the danger of losing not only profit, but also the funds invested by the entrepreneur in the business.

Typically, this situation occurs if the product is not sold or partially or completely dies. In this case, the entrepreneur incurs direct losses, his investments in the business, the costs become fruitless. Naturally, an entrepreneur should avoid projects, operations in which there is a tangible probability of falling into a critical risk zone.

Even more frightening is the catastrophic risk. We will call the risk catastrophic if the expected, probable losses are able to exceed the expected proceeds from the operation and reach a value equal to the entire property status of the entrepreneur, all the funds available to him. In reality, this means that the entrepreneur loses not only the funds invested in the operation, but much more than that. The willingness of an entrepreneur to take risks is largely determined by the results of the implementation of previous decisions taken under conditions of uncertainty. Losses made in a similar situation dictate the choice of a more cautious strategy, and success induces risk. Consider an example of two options: one option assumes a 100% probability of receiving 1000 rubles, and the other - a 50% probability of receiving 2000 rubles. and a 50% chance of getting only 100 rubles. Which option do you prefer? If you prefer the first option, you avoid risk; if the second option, you are risk-averse; if you are indifferent, you are neutral. Most people prefer risk-free projects. This can be explained by the law of diminishing marginal utility of wealth. People whose wealth is within certain limits prefer to avoid risk. If an investment decision has to be made under conditions of certainty, then only one variable affects its adoption - the amount of return. In such conditions, the investment decision is easy to make. For example, if project A promises a return of 8%, and project B - 6%, then the choice, other things being equal, is obvious. The choice of an investment decision under risk is determined by two main variables: return and risk.

Let there be two projects: A B Expected return 8% 6% Risk 11% 9% We see that project A has a larger expected return, but also a greater risk. In order to make a decision in such conditions, it is necessary to study the relationship between return and risk in alternative options (Figure 4). When choosing investment projects, it is important to know the degree of relationship between risk and return. If the return on one project increases, what will happen to the return on the other project? Suppose a company specializes in the production of umbrellas; at the same time, it is possible to establish the production of raincoats or deck chairs on it. What to choose? The demand for umbrellas and raincoats depends on the same variables, while the demand for umbrellas and deck chairs is in a negative relationship. This negative dependency makes umbrellas and deck chairs ideal for diversifying production. Such diversification somewhat reduces the total return on the enterprise, but reduces the risk of a sharp decrease in income. The most important types of risk in entrepreneurship are industrial, commercial, financial and credit; An entrepreneur takes a lot of risks. But at the same time, the presence of a risk factor is a powerful incentive for him to increase responsibility for making commercial decisions, save money and resources. The greater the risk, the greater should be the reward. Risk rewards are the bulk of the profits earned by entrepreneurs.

The market system creates a genuine freedom of economic choice.

But if everyone has the right to produce and sell their product, then in an effort to sell it to make a profit, many entrepreneurs will rush to the market. This is how it is in a free market economy. The result is economic competition, a competition called competition.

Competition, competitiveness is one of the most important ways and means of increasing the efficiency of the economic system as a whole and all its links. The eternal struggle for existence reigns in the world. Competition is a civilized form of struggle for survival.

Figure 4 Relationship between return and risk.

The desire to get ahead of a competitor, not to yield, not to lag behind, not to be on the economic sidelines creates the most powerful stimulus for economic progress, productivity, and quality.

Competition is a complex concept. Currently, economic science distinguishes a number of types of competition, depending on how market participants compete with each other.

Perfect competition represents an ideal image of competition in which such a large number of sellers and buyers operate independently of each other and they have such a wide freedom of behavior that none of them is able to dictate to the other what, how, at what price to buy. The buyer does not like, say, a product or price from one seller - he goes to another. The seller does not want to sell his goods at the price offered by one buyer, he is waiting for another.

Perfect competition, as an ideal, can only be approached, but it is unattainable to the full extent. In reality, there is imperfect competition in any market. The theory of imperfect competition was developed by the world famous English economist Joan Robinson, who outlined it in her book The Economics of Imperfect Competition (1933).

Real competition is imperfect due to a number of reasons and circumstances that violate the conditions of ideal competition.

First, each of the sellers strives to make or at least present their product as special, better than others. As a result, there is a kind of sale of different goods, and the goods, and, consequently, the sellers do not fully compete with each other. A number of sellers have their own customers who gravitate towards only one firm, one store, one seller. As a result, a special form of monopoly arises in the presence of many sellers and buyers, competition becomes imperfect. Competition, in which many goods are sold, but each of them is unique in its own way, is usually called monopolistic. When a market is essentially owned by a few sellers, an oligopoly is said to exist. Within the framework of an oligopoly, there may be a secret price agreement, the sale of goods at prices set by firms, which is not acceptable in conditions of perfect competition.

The worst enemy of competition is monopoly. Monopoly is the market of one seller who has captured it and ousted others.

So, competition is the causative agent of the economy. Thanks to competition, manufacturers are deprived of the opportunity to inflate prices irrepressibly, they are forced to reduce production costs and improve product quality. Otherwise, you will be bypassed by competitors, forced out of the market. As a result, you will lose profit.

3. THE CURRENT STATE OF BUSINESS ACTIVITIES IN A MARKET ECONOMY

3.1 State regulationentrepreneurial activity

State regulation - a set of measures of legislative, executive and judicial authorities, as well as control functions carried out on the basis of regulatory legal acts by state institutions and public organizations in order to stabilize the existing socio-economic system.

The purpose of state regulation of business activities of economic entities is implemented through three main functions:

1) creation of conditions for the civilized functioning of the market;

2) strategic planning of science and scientific and technological progress;

3) solving macroeconomic problems;

The main directions in the state regulation of market relations are as follows:

1. Establishment of market development goals. State legislation specifies only general guidelines for development, and citizens are free to act in accordance with the principle: everything that is not prohibited is permitted. Prohibitions are imposed on those goals that are by their nature inhumane and unnatural.

2. State legislation establishes and guarantees all forms of ownership and their equality.

There are two forms of government in society: state administration and public administration (through parties, trade unions, etc.).

Public administration in a broad sense is the management of the affairs of society through the legislative, executive and judicial authorities; and in the narrow sense - this is the activity of the executive organon of power.

Principles of public administration: democracy, sub-legal nature of action (based on the law), administrative nature (executive power - material resources), legally authoritative nature, separation of powers, federalism (center - region). Functions of public administration: - forecasting (Federal Law "On Forecasting and Socio-Economic Programs"). Forecast: annual, short-term and long-term. The forecast is of a subordinate nature, is not supported by funding; - planning (the plan-law is adopted by the legislature and has the highest legal force, mandatory execution, responsibility for non-performance); - regulatory regulation; - methodological guidance; - selection and placement of personnel; - material and technical provision; - financing; - information support; - operational management of property; - accounting and control. Methods of state regulation of the activities of economic entities are implemented in the following forms: - persuasion; - coercion, including legal liability (criminal and administrative), in turn, methods state regulation are divided into: 1) administrative (prohibition, legal responsibility, coercion) - direct regulation; 2) economic (prices, tariffs, quotas, taxes, licenses) - indirect regulation. 3) moral and political (persuasion, mass information ) . 3.2 Challenges and prospectsyou entrepreneurship development It can be said that millions of Russian citizens are engaged in entrepreneurial activities that produce a tangible economic and social effect. At the same time, if we consider the potential of our society, then the share of the business sector in strengthening the market economy is still clearly insufficient. So, on average, there are only SEs per 1,000 Russians, while in the countries of the European Union there are at least 30. Entrepreneurship development in the regions of the Russian Federation faces numerous problems that are mostly typical: - lack of effective financial and credit mechanisms and material - resource support for the development of small businesses - gaps in the current legislation, especially tax legislation - lack of resources, primarily financial ones - difficulty in accessing business information - information about a product, competitor, etc. - lack of a positive image of a domestic entrepreneur - instability of the economic situation in the country - access to credit resources and high lending rate (22%) - legal illiteracy of entrepreneurs themselves - high level of the unified social tax (26%) - lengthy paperwork, especially for land legal system, the complexity and imperfection of the legislation that registers an enterprise that regulates their activities, for example, product certification, licensing, etc. Obstacles to entrepreneurship are called "administrative barriers". The revival of entrepreneurial activity in Russia is associated with a number of difficulties and contradictions. Firstly, the legal framework for entrepreneurship is being slowly and often unsystematically formed. Business in Russia arises and develops in conditions of property confusion and necessarily high tax rates, which deprive firms of a significant part of the final result of their activities. For decades, Russia was created as a monopoly. Thirdly, the commodity-money exchange in Russia is greatly hampered by the imperfection of financial and credit relations, as well as high inflation rates. In our country, the role of business is constantly and steadily increasing. Entrepreneurship is designed to solve such important problems in today's economy as: - significantly and without significant capital investments to expand the production of many consumer goods and services using local sources of raw materials; - create conditions for employment of the workforce released at large enterprises; - accelerate scientific and technical progress; - make a positive alternative to the criminal business and many others. Obviously, the comprehensive support of production and manufacturing enterprises is the most important task of local authorities. The state and local authorities are obliged, to the best of their ability, to pursue a paternalistic (protective) policy towards manufacturing enterprises, in every possible way contributing to their emergence and development in the city and region. The types and forms of support for manufacturing enterprises include: A) organizational assistance in the near future and effective solution of all issues raised by manufacturing enterprises in power structures, creation of equal and fair conditions for their competition for the use of state (municipal) resources. B) Economic support for manufacturing enterprises, which includes: Support for existing industries. The following forms of support can be used in relation to them: - Tax exemptions (also exemptions on fees and payments), an exceptional form of support that can be provided if the specified amount is used to finance specific socially significant objects (programs) recognized as such by the authorities .- Tax incentives. At the same time, discounts should be established for such taxes as VAT, income tax, property tax, tax on the maintenance of housing stock. The established discount should be offset by a) an increase in income tax revenues (based on a clear financial calculation) or b) a corresponding reduction in spending on the social support system for the unemployed. - The tax credit should be provided to enterprises classified as “promising” and “medium-promising”. The purpose of the tax credit is the purchase of new equipment, the expansion of production, the launch of new production. The provision of a tax credit should be accompanied by convincing calculations for the planned expansion of the taxable base [6, c 340]. Newly created production enterprises should be exempt from paying taxes (on profit, VAT, on property) for a period of two years. At the same time, there should be a system of restrictions. If an enterprise is created on a production base and with the participation of an old production enterprise as a co-founder, then: - the old enterprise cannot be completely part of the new one (for example, simply by re-registering), exceed a third of the production capacity of the old enterprise; - on the basis of one old enterprise, no more than two new ones using the exemption granted can be created. A new production enterprise, in order for it to be able to use the exemption granted, must either acquire ownership of the land on which it is planned to build production, or own production facilities (in particular buildings, structures) where production is supposed to be deployed. c) Information support for enterprises - Producers. Experience of entrepreneurial activity on the example of a specific enterprise. The history of the development of the furniture company "Idel" The enterprise for the production of upholstered furniture of the company Gallyamov G.M. was established in Sterlitamak on August 19, 1993. The main principle of the founders of the company is only high-quality, original and, most importantly, comfortable furniture made of natural wood. The first models of furniture products quickly found their owners. And after such a successful undertaking, the entrepreneurs decided to enter the market as a furniture showroom. On September 15, 1993, the company opened the Idel salon. At the beginning of the journey, I had to face a number of difficulties: a small workshop, a small team, but the most important thing was the desire to create, create and delight consumers with chic and comfortable furniture. Now specialists and masters of Idel, working in a modern workshop on unique equipment, recall five years ago with a smile. Now the company is proud of its developed infrastructure. These are five production shops (foam rubber, carpentry, dyeing, assembly and sewing shops), warehouses, vehicles, a canteen - everything that a serious company that cares about its employees can afford. To date, only qualified specialists who have passed special training before the enterprise, and then improved their professional skills in the process of work. It should be noted that creative people are constantly working on the design of models, developing new and original models of furniture sets. The serious intentions of the company and its competitiveness are also evidenced by the fact that it annually updates the range of products. This was noticed by many buyers, both from Sterlitamak and from the Ufimsky districts, as well as neighboring regions. That is why many have become regular customers of the Idel furniture salon. The main thing in the work is an orientation towards novelty and. Trademark "Idel" is well known in Sterlitamak, Ufa, Neftekamsk. For seventeen years of work the company has established itself as a reliable manufacturer of stylish upholstered furniture, where the approach to customers is individual. Thanks to the professionalism of the employees of the company "Idel", the company is developing steadily, introducing new technologies. "Idel" is one of the leaders in the "furniture business" in the market of South Bashkortostan. Key moments in the life of the company: I. August 19, 1993 year - the creation of the company (LLC Gallyamov G.M.). II. September 3, 1993 year - the birth of the trade mark "Idel". III. September 15, 1993 year - the opening of the salon "Idel". IV. June 3, 1994 year - purchase of industrial premises. V. December 5, 1994 year - entry into the upholstered furniture market in Neftekamsk. VI. January 12, 1995 entry into the upholstered furniture market in Ufa.VII. August 5, 2010 - seventeenth anniversary. CONCLUSION So, entrepreneurship is the core of any socio-economic system based on the principles of private property and competition. An entrepreneur (businessman) is a central figure in a market economy. It sets as its task the most rational combination of all the resources of production in the course of the economic process. The merit of any entrepreneur is that he independently makes decisions about the start of production (or the implementation of a certain type of activity). To this end, he seeks the necessary funds to implement his ideas. The individual activity of an entrepreneur is reduced to obtaining maximum profit. This can be achieved by setting extremely high prices, minimizing the wages of workers and the cost of material and other types of resources. At the same time, the situation in modern business is developing in such a way that the rate of profit received gives way to the mass of profit received. This is one of the symbols of general progress in the economy. On the other hand, the activity of an entrepreneur is reduced to studying the needs of society and to their fuller satisfaction (taking into account their own benefit). In a market economy, it is the entrepreneur who must know what goods and services the buyer will need tomorrow. Thus, Russian entrepreneurs are gradually gaining a strong position on the world stage, and for sure after a certain period of time they will be in the lead, since in terms of their qualities they not only lagging behind, but also in many ways ahead of their Western counterparts. Now the revival of Russia largely depends on entrepreneurs, but for this they must continue the traditions of the Russian merchant class and take care not only of their own enrichment, but also of the economic and spiritual prosperity of their fatherland. REFERENCES 1. Borisov E.F. Economic theory [Text]: textbook / E.F. Borisov - M.: Infra - M, 2005. - 375 p.2. Borisov E.F. Fundamentals of economic theory [Text]: textbook / E.F. Borisov - M.: New wave, 2006. - 516 p.3. Dobrynin A.I. Economic theory [Text]: textbook / A.I. Dorynin, L.S. Tarasevich - St. Petersburg: Peter, 2006. - 544 p.4. Kamaev V.D. Textbook on the basics of economic theory [Text]: textbook by V.D. Kamaev - M.: VLADOS, 2007. - 384 p.5. Fundamentals of Economics and Entrepreneurship [Text]: textbook / B.A. Raizberg [and others] - M.: Infra-M, 2006. - 207 p.6. Macroeconomics [Text]: textbook / V. M. Galperin [and others] - St. Petersburg: Economic School, 1994. - 512 p.7. Samuelson P. Economics [Text]: textbook / P. Samuelson - M.: Infra-M, 2005. - 395 p.

8. Shishkin A.F. Economic theory [Text]: textbook / A.F. Shishkin - M.: Humanit. ed. Center VLADOS, 1996. - 368 p.

9. Economics [Text]: textbook / A. S. Bulatov [and others] - M.: Jurist, 2006. - 425 p.

Entrepreneurship development is an integral feature of a market economy. Entrepreneurship is defined by civil law as “an independent activity carried out at one’s own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law” (Civil Code of the Russian Federation, Part 1, Art. 2, item 1).

Business entities can be both individuals (citizens) and legal entities (organizations).

The most important characteristics of entrepreneurial activity are:

1) independence of economic entities. This means that an economic entity is free to choose the types of activities, methods of using economic resources, to determine the volume of economic activity, and to choose economic partners. He independently manages economic and financial activities, makes decisions, is responsible for his obligations;

2) the risky nature of the activity. In a market economy, risk is an objective phenomenon due to the uncertainty of the economic environment, the presence of competition. At the same time, some risk parameters depend on the subjectivity of management decisions;

3) economic interest. This interest is expressed in the desire to increase the value of the enterprise, maximizing profits. At the same time, the economic interest of an economic entity in the process of entrepreneurial activity ultimately benefits the whole society. Firstly, it is possible to make a profit only by selling the goods that the consumer needs, corresponding to demand; secondly, the development of economic activity contributes to the growth of employment of the population, the increase in incomes of both entrepreneurs and employees; thirdly, part of the income received in the process of entrepreneurial activity in the form of taxes replenishes the state budget;

4) reliance on innovation. Innovations are of great importance in the development of the economy, and in modern conditions the role of innovations is increasing. Firstly, this is due to the very nature of market relations, the competitive environment; secondly, innovations are becoming fundamental factors of economic growth and profound qualitative transformations. Innovative activity is aimed at finding and implementing innovations in order to expand the range, improve the quality of products (services), improve technology and organization of production, and ultimately increase efficiency. This creative, search activity reforms production and other spheres of the economy. Despite the fact that innovations are associated with a certain risk, relying on them allows the entrepreneur to remain competitive.

Entrepreneurial activity is associated with the implementation of important functions for the country's economy, the main of which are:

Consolidation of economic resources into a single economic process;

Ensuring the efficient use of resources (factors of production);

Ensuring the innovative development of the economy, the use of innovations at all stages of business (organization, management, production processes, marketing, etc.).

Certain economic, social, legal and other conditions are necessary for the development of entrepreneurship.

The economic conditions for the expansion of entrepreneurship are: the presence of a stable demand for goods and services, the availability and availability of financial resources, the level of return on invested capital, the free market for means of production, the development of market infrastructure (banks, stock exchanges, communications, transport services, warehousing, etc.) .

Social conditions for the development of entrepreneurship are associated with economic conditions - the attitude of members of society to work, the amount of wages, working conditions, life, life, entrepreneurship, the desire to purchase goods and services that meet a certain lifestyle. An important social role in the development of entrepreneurship is played by the professional training of entrepreneurs, the formation of a certain socio-cultural entrepreneurial environment, and the social responsibility of an entrepreneur.

Any entrepreneurial activity develops in a certain legal environment. These are, first of all, laws regulating entrepreneurship, creating favorable conditions for its development, procedures for opening and registering enterprises, tax and antimonopoly legislation, etc.

Entrepreneurship can be carried out in different forms. By type (or purpose), entrepreneurial activity can be divided into production, commercial (trade), financial, consulting, etc. These activities can be carried out separately or together, for example, production and trade.

Industrial entrepreneurship includes activities aimed at the production of products, the performance of work, the provision of industrial services.

Financial entrepreneurship can be considered as a kind of commercial entrepreneurship, where the object of sale is a special product: money, foreign currency, securities (stocks, bonds, bills, etc.). The role of commercial banks, stock exchanges, insurance, leasing companies is great in financial entrepreneurship.

Currently, consulting activities (consulting) are singled out as an independent type of entrepreneurship. The consulting business consists of providing, for a fee, independent advice and assistance on management issues, including advice on solving internal problems and realizing the market opportunities of enterprises. The most important in modern conditions are consultations on the development of an enterprise development strategy, marketing, innovation, legal advice.

The main business entities are organizations (enterprises) - legal entities. At the same time, individual entrepreneurship of individuals is currently widespread, especially in the field of trade and the provision of services to the population.

1.2. The enterprise is the main link of the economy

An enterprise is understood as an independent economic entity created in the manner prescribed by law for the production of products, the provision of services, the performance of work in order to meet the needs of the market, make a profit, maximize the value of its company in the market and / or perform special socially significant functions.

An enterprise (organization) is the main link in the economy. It is at the enterprise that the production and sale of products (performance of work, provision of services) is carried out. There is a direct connection between the worker and the means of production and the objects of labor. As the main economic entities, enterprises play an important role in the socio-economic development of the country. Social and political stability in the society largely depends on the effectiveness of their activities.

The role of enterprises is as follows:

1) at the enterprise level, the main economic issues of society are solved: what to produce, how to produce, for whom to produce;

2) the socio-economic situation of the regions and the country as a whole depends on the results of the activities of enterprises;

3) the enterprise creates jobs, providing employment for the population;

4) the quality of goods, services, satisfaction of consumer demand depends on the activities of enterprises;

5) enterprises ensure the formation of incomes of the population, the social development of labor collectives, create conditions for training, advanced training of personnel;

6) enterprises participate in the formation of regional infrastructure;

7) enterprises through the tax system form the revenue side of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets.

The functions of enterprises depend on the profile of their activities (manufacturing of products, performance of work, provision of services) and are specified depending on the industry affiliation. In performing their functions, enterprises solve a number of tasks, the main of which are:

1) making a profit, increasing market value, providing income to owners;

2) providing consumers with products, goods (works, services) of appropriate quality;

3) providing personnel with wages, normal working conditions and opportunities for professional growth;

4) rational use of production resources;

5) ensuring the competitiveness of products (works, services) and the enterprise as a whole.

Introduction

Chapter I. Entrepreneurship in Russia

§ 1. History of the development of entrepreneurship in Russia

§ 2. Entrepreneurial potential of Russia

Chapter II. Formation of the concept of entrepreneurial management

§ 1. The essence of the concept of entrepreneurial management

§ 2. The specifics of the entrepreneurial organization and development

self-government

Chapter III. Organization of business activities of NGOs

§ 1. Correlation between non-commercial status and entrepreneurial activity, work of NGOs with guarantors as entrepreneurship

§ 2. Prospects for entrepreneurial activity in Russia

Conclusion

Bibliography

Application

INTRODUCTION

The relevance of the topic is determined by the fact that Russia, being in a state of long and painful reforms for a long time, is trying to enter the high road of world economic development, the road where the laws of entrepreneurship triumph. Throwing off the fetters of the command-administrative system, our society seeks to develop within the framework of a market economy. The latter involves the formation and development of enterprises of various organizational and legal forms based on different types of ownership, the emergence of new owners, both individual citizens and labor collectives of enterprises. Now we can already say that such a type of economic activity as entrepreneurship has appeared in the country.

Any nation is proud of the fruits of the activities of its entrepreneurs, its involvement in the implementation of any specific entrepreneurial idea. Entrepreneurship as one of the specific forms of manifestation of social relations contributes not only to increasing the material and spiritual potential of society, not only creates a fertile ground for the practical implementation of the abilities and talents of each individual, but also leads to the unity of the nation, the preservation of its national spirit and national pride.

There are a lot of problems in the field of entrepreneurship. Thus, according to the Center for Economic Conjuncture under the Government of the Russian Federation, only in 2002-2003 the number of investment-active small enterprises decreased from 20 to 12.5 percent. There is no secret that millions of entrepreneurs are still working "in the shadows". Reforms to improve the efficiency of entrepreneurs are stalling. The main reasons lie on the surface: a) the current legislation is often not implemented locally; b) new administrative barriers are artificially created, allowing officials to compensate for their losses in cases where measures to debureaucratize are being implemented; c) officials find loopholes in regulations so as not to weaken, but, on the contrary, to complicate the licensing and coordination practice.

Meanwhile, the President of the Russian Federation V.V. Putin, in his address to the Federal Assembly of the Russian Federation in May 2004, rightly emphasized: “Only maintaining high rates of development - such as Russia has now reached - will not allow us to be thrown back to the "backyard" of the world economy. Today, in order to take a leading position in the difficult conditions of global competition, we must grow faster than the rest of the world. They must outstrip other countries both in growth rates, and in the quality of goods and services, and in the level of education, science, and culture. It is a matter of our economic survival."

The general rejection of entrepreneurship is gradually turning into an awareness of the need to create conditions for its fastest and most effective development. There is no doubt that entrepreneurship in Russia is the future.

The object of the study is social relations arising in connection with the development and state regulation of entrepreneurship in Russia.

The subject of the study is the essence of entrepreneurship and organizational and legal forms of entrepreneurial activity.

The purpose of the study in this paper is to reveal the essence of entrepreneurship, to determine its organizational and legal forms, and to understand the problems in the development of entrepreneurship in Russia.

To achieve this goal, we put forward the solution of the following tasks:

Studying the most profound works of domestic and foreign scientists-economists on this topic;

Identification of the most important problems of entrepreneurship development in Russia;

Formulation of some proposals to accelerate the development of entrepreneurial activity in Russia.

The methodological basis of the work is the dialectical method of cognition of phenomena and processes of reality, considering them in constant development, close interconnection and interdependence. As special methods of cognition, formal-logical, comparative-legal and system-structural and statistical analysis are used.

It should be noted that many scientists have devoted their works to the problem of entrepreneurship development in our country: V.D. Andrianov, A.V. Glazyev, V.V. Laptev and many others. Particular attention was drawn to the fundamental works edited by M.N. Chepurina "Course of Economic Theory", T.V. Kashanina "Entrepreneurship", T.K. Daurov "Entrepreneurship", which served as the theoretical basis for writing this work. Statistical data of the Ministry of Economic Development of Russia, the Ministry of Labor of Russia, the State Statistics Committee of Russia, and notable publications in the media on this issue were also used.

Entrepreneurship in Russia

§ 1. History of the development of entrepreneurship in Russia

The essence of entrepreneurship is that it is an activity aimed at making a profit through the rational organization of production and the sale of goods and services. Entrepreneurship, in a broad sense, is an independent activity of people organizing production or trade, that is, having their own business that generates income.

For a deeper understanding of the content of the processes of entrepreneurship development in Russia, in our opinion, it is useful to look at its history.

Undoubtedly, the development of entrepreneurship and market relations in Russia was distinguished by a number of features, the main of which is as follows. Our country belongs to a group of countries (such as Germany, Italy, Japan), which, with a certain delay, in the second echelon, began to industrialize their economies and, as a result, were often forced to rely in their assertion not only on economic, but also on administrative methods. The state played a particularly important role in the economy of the Russian Empire. The main focus was not on the freedom of entrepreneurship, as in England or the USA, but on state regulation, which predetermined the relatively rigid subordination of entrepreneurial activity to national tasks and a rather indifferent attitude to low economic efficiency.

World experience and practice convince that an important element of a market economy is the existence and interaction of large, medium and small enterprises

The special significance of entrepreneurship in the period of transition to market relations is manifested in the restructuring of the economy, the acceleration of the scientific and technological process, the formation of a new social stratum. Entrepreneurship development creates the prerequisites for accelerated economic growth, contributes to the diversification and saturation of local markets, while at the same time making it possible to compensate for the costs of a market economy, which include unemployment, market fluctuations in production, as well as other crisis phenomena.

Entrepreneurship contains great potential for optimizing the development of the economy and society as a whole. A characteristic feature of the enterprise is the high intensity of the use of all types of resources and the constant desire to optimize their quantity, to ensure their most rational proportions for given conditions. In practice, this means that the enterprise can not have excess equipment, excess stocks of raw materials and materials, unnecessary employees. This circumstance is one of the most important factors in achieving rational indicators of the economy as a whole.

Thus, the role of entrepreneurship in the overall economy of the country can hardly be overestimated, and its impact on various aspects of social reproduction is significant and beyond doubt.

The market economy, despite its many positive features, is not capable of automatically regulating all economic and social processes in the interests of the whole society and every citizen. It does not provide a socially equitable distribution of income, does not guarantee the right to work socially, does not aim at protecting the environment, and does not support the vulnerable sections of the population.

An entrepreneur is not interested in investing in such industries and such projects that do not bring a sufficiently high profit, but for society and the state they are simply vital. The market economy does not solve many other pressing problems. And the state should take care of all this.

The prerogative of the state is to ensure a reliable law and order in the country, national security, and this, in turn, is the basis for the development of entrepreneurship and the economy.

Thus, entrepreneurship in any country cannot develop normally if the state has not provided the appropriate conditions for this. The state always regulates the modern economy. At the same time, the organizational and legal impact is aimed at stimulating private initiative and helping economic entities by creating the necessary conditions for their successful functioning.

To stabilize market relations and overcome the economic crisis, the state is entrusted with the following main functions:

• 1. Creation of a legal framework. The state develops and adopts laws that define property rights, regulate business activities, ensure product quality, etc. With the help of the legal framework, the state provides legitimate "rules of the game" that regulate relations between business entities.
• 2. Ensuring proper law and order in the country and national security. The state must ensure the rights and security of every citizen, society as a whole and all business entities. If the state does not properly perform this function, then the country creates conditions for the development of a criminal situation: criminality, mafia, corruption, bribery and other negative phenomena, which adversely affects business and the country's economy as a whole.
• 3. Stabilization of the economy, i.e. sustainable development of the economy, when the main macroeconomic indicators are achieved and maintained at an optimal level: the volume of the gross national product, national income, inflation and unemployment, budget deficit, etc.

To ensure the stabilization of the economy, the state is obliged to use all the levers and methods at its disposal through the implementation of appropriate fiscal, financial, credit, scientific, technical and investment policies.

If the state does not seek to stabilize the economy, then this can most significantly and negatively affect entrepreneurial activity, the country's economy as a whole, the social situation and other processes.

• 4. Ensuring social protection and social guarantees. The state is obliged to pursue an active social policy, the essence of which is the guaranteed provision of all workers with a minimum wage, old-age and disability pensions, unemployment benefits; in providing various types of assistance to the poor; in the implementation of indexation of fixed income due to inflation, etc. By pursuing this policy, the state thereby ensures a minimum subsistence level for all citizens of its country and does not allow social tension in society.
• 5. Protection of competition. In a market economy, competition is one of the main regulatory instruments. Competition is the basis of progress in all spheres of the economy, it forces producers of goods and services to introduce everything new and advanced, improve product quality and reduce production costs. Therefore, one of the functions of the state is the protection of competition.

The legislation of most countries of the world defines the essence of entrepreneurial activity: an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons duly registered in this capacity.

On this basis, several characteristic features and characteristics of entrepreneurial activity can be distinguished:

• - Independent activity of capable citizens and their associations;
• - Initiative activity aimed at the realization of one's abilities and satisfaction of the needs of other persons and society;
• - The activity is risky;
• - A process aimed at extracting profit legally;
• - Activities carried out by persons (individuals or legal entities) registered as individual entrepreneurs or legal entities, that is, these are activities carried out in accordance with legal acts.

The main goal of entrepreneurial activity is to make a profit representing the difference between the price that the buyer pays for the relevant goods (services) and the costs of meeting the demand, that is, the excess of revenue from the sale of goods (services) over the costs of their production. The entrepreneur seeks to obtain the greatest profit as a result of the maximum satisfaction of certain social needs. “In case of success in their activities, an entrepreneur receives entrepreneurial profit, in case of failure, he incurs losses, therefore, knowledge, experience, and the ability to take reasonable risks are very important for any company and enterprise.” But an enterprise can make a profit only if it produces products or services that are sold, that is, satisfy social needs. The subordination of these two goals - satisfaction of needs and making a profit - is as follows: you cannot make a profit without studying the needs and without starting to produce the product that satisfies the needs.

It is necessary to produce a product that will satisfy needs and, moreover, at a price that would satisfy solvent needs. And an acceptable price is possible only if the enterprise maintains a certain level of costs, when all the costs of consumed resources are less than the revenue received. In this sense, profit is the immediate goal of the functioning of the enterprise and, at the same time, the result of its activities. If an enterprise does not fit into the framework of such behavior and does not receive a profit from its production activities, then it is forced to leave the economic sphere, declare itself bankrupt either voluntarily or at the request of creditors.

Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by a person registered in this capacity in the manner prescribed by law.

Business entities in Russia can be:

Citizens of the Russian Federation;

Citizens of foreign states;

associations of citizens (collective entrepreneurs).

The main features of entrepreneurship are: the independence of economic entities and their economic independence; personal economic interest (maximizing profit); personal responsibility for the results of their activities; innovation and creativity; entrepreneurial risk.

Possible areas of entrepreneurship can be: production, commerce, finance, intellectual complex.

The main area of ​​entrepreneurial activity is production, in which the material goods necessary for human life are created.

There are the following types of business:

Production - the production of products, works and services, the collection, processing and provision of information, the creation of spiritual values, etc., are carried out, subject to subsequent sale to consumers; at the same time, the main activity is to ensure the functioning of production.

Commercial - as part of entrepreneurial activity for the direct sale of products, services and profit (the main content is commodity-money relations, trade and exchange operations).

Financial - is a kind of commercial business, since its object of sale is a specific product: securities, money, currency sold by the entrepreneur or provided on credit to the buyer.

Intermediary - this is entrepreneurship in which the entrepreneur himself does not produce goods, but acts as an intermediary.

Insurance - consists in the fact that the entrepreneur guarantees the insured for a certain fee compensation for the possibility of damage to property, valuables, life as a result of an immediate disaster.

Advisory (consulting) - provision of consulting services in financial, managerial, marketing, production and other activities.

Entrepreneurial activity of various subjects of a market economy is carried out within a certain form. Each form of entrepreneurship has its own specifics, which is expressed in the difference in the mechanisms of functioning of these forms. The choice of the form of entrepreneurship is determined by many factors. The most significant of them:

· field of activity;

the merits of certain forms of entrepreneurship;

availability of funds from the entrepreneur;

the state of the market;

business interests.

The rights and obligations of economic entities are regulated by the Civil Code of the Russian Federation, the Charter of the enterprise and other regulatory legal acts.

An economic entity has the right to start and conduct entrepreneurial activities, independently form a production program, choose suppliers and consumers of its products, manage profits, etc.

Model of functioning of the enterprise in the market environment.

Any enterprise, regardless of its organizational and legal form, form of ownership, industry affiliation, manufactured products or services, is an open economic system. The success of the functioning of systems will depend on how well they are organized.

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