Including the organizational and legal form of what. Types of organizational and legal forms of ownership

3.3. Organizational and legal forms of enterprises in the Russian Federation

Organizational and legal form is a form of organization of entrepreneurial activity, enshrined in a legal manner. It determines responsibility for obligations, the right to transactions on behalf of the enterprise, the management structure and other features of the economic activities of enterprises. The system of organizational and legal forms used in Russia is reflected in the Civil Code of the Russian Federation, as well as in the regulations arising from it. It includes two forms of entrepreneurship without the formation of a legal entity, seven types of commercial organizations and seven types of non-profit organizations.

Let us consider in more detail the organizational and legal forms of legal entities that are commercial organizations. Entity- an organization that has separate property in ownership, economic management and operational management, is liable for its obligations with this property and can, in its own name, acquire and exercise property rights and bear obligations.

Commercial are organizations that pursue profit as the main goal of their activities.

Economic partnership is an association of persons directly involved in the activities of the partnership, with the share capital divided into shares of the founders. The founders of a partnership can be participants in only one partnership.

Full A partnership is recognized, the participants of which (general partners) are engaged in entrepreneurial activities on behalf of the partnership. If there is insufficient property of the partnership to pay off its debts, creditors have the right to demand satisfaction of claims from the personal property of any of its participants. Therefore, the activities of the partnership are based on personal trust relationships of all participants, the loss of which entails the termination of the activities of the partnership. The profits and losses of the partnership are distributed among its participants in proportion to their shares in the share capital.

Partnership of Faith(limited partnership) is a type of general partnership, an intermediate form between a general partnership and a limited liability company. It consists of two categories of participants:

General partners carry out entrepreneurial activities on behalf of the partnership and bear full and joint liability for obligations with all their property;

Investors make contributions to the property of the partnership and bear the risk of losses associated with the activities of the partnership to the extent of the amounts of contributions to the property.

Economical society Unlike a partnership, it is an association of capital. The founders are not required to directly participate in the affairs of the company; members of the company can simultaneously participate with property contributions in several companies.

Limited Liability Company (LLC) – an organization created by agreement between legal entities and citizens by combining their contributions for the purpose of carrying out economic activities. Mandatory personal participation of members in the affairs of the LLC is not required. Participants in an LLC are not liable for its obligations and bear the risk of losses associated with the activities of the LLC to the extent of the value of their contributions. The number of LLC participants should not be ^1 there are more than 50.

Additional liability company (ALC) – is a type of LLC, so it is subject to all general LLC rules. The peculiarity of an ALC is that if the property of a given company is insufficient to satisfy the claims of its creditors, the participants of the company can be held property liable, and jointly and severally with each other.

Joint Stock Company (JSC)– a commercial organization whose authorized capital is divided into a certain number of shares; The participants of the joint-stock company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own. Open Joint Stock Company (OJSC)- a company whose participants can alienate their shares without the consent of other members of the company. Such a company has the right to conduct an open subscription for shares issued by it in cases established by the Charter. Closed Joint Stock Company (CJSC)– a company whose shares are distributed only among its founders or another specific circle of persons. A closed joint-stock company does not have the right to conduct an open subscription for its shares or otherwise offer them to an unlimited number of persons.

Production cooperative (artel) (PC)– a voluntary association of citizens for joint activities, based on their personal labor or other participation and the association of its members with property shares. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless a different procedure is provided for by the charter of the PC.

Unitary enterprise- a commercial organization that is not vested with the right of ownership of the property assigned to it. Property is indivisible and cannot be distributed among deposits (shares, shares), including between employees of the enterprise. It is respectively in state or municipal ownership and is assigned to a unitary enterprise only on a limited property right (economic management or operational management).

Unitary enterprise on the right of economic management- an enterprise that is created by decision of a state body or local government. Property transferred to a unitary enterprise is credited to its balance sheet, and the owner does not have ownership and use rights in relation to this property.

Unitary enterprise with the right of operational management is a federal government enterprise that is created by decision of the Government of the Russian Federation on the basis of property that is federally owned. State-owned enterprises do not have the right to dispose of movable and immovable property without special permission from the owner. The Russian Federation is responsible for the obligations of a state-owned enterprise.

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In the modern world, people enter into a variety of relationships. They interact both directly and through various groups. In the latter case, people are united by a common interest, goal, and objectives. Groups can be formal or informal. The latter do not imply any official registration of activities.

Formalized groups receive the status of a legal entity, branch, or representative office. Their activities are regulated by the Civil Code. Let us next consider what exist forms of legal entities in the Russian Federation.

Definition

It is given in Article 48 of the Civil Code. As the norm indicates, a legal entity is recognized as an association that has certain separate property under economic control, ownership, and operational management, with which it is liable for its obligations, capable of receiving and exercising property and non-property rights on its own behalf, acting as a defendant/plaintiff in court, bear responsibilities. This formulation presents the basic criteria that a formalized society must meet.

Specificity of signs

Any types and forms of legal entities must meet the criteria established by Article 48 of the Civil Code. These include:

Availability of separate property. As stated in the norm, material assets can be under operational management, ownership or economic management. The property must be accounted for on its own balance sheet.
Sharing of responsibilities. Participants are not liable for the obligations of the company, and it, in turn, is not liable for their debts. Exceptions can only be established by law.
Independent participation on one’s own behalf in civil legal relations. These include, among other things, the acquisition and implementation of non-property and property rights, the fulfillment of duties provided for by law.
Availability of the ability to protect interests by legal methods. This sign indicates the right of society to be a plaintiff or defendant.
Availability of a document confirming official registration. It serves as a certificate of the established form.

Classification

The criteria for dividing associations into categories are:

Purpose of the activity. It may consist of making a profit, for example. The legislation allows the formation of associations for other purposes not related to entrepreneurship.
Organizational and legal form of a legal entity. This permitted types of enterprises established by law.
The nature of the relationship between the association and its participants. In this case, what matters is the presence/absence of the founders' ownership rights to the contributions they make to the property of the company.

Target

Depending on the result that the subjects want to achieve, associations can be commercial or non-profit. The activities of the latter are not related to entrepreneurship. At the same time, they can make a profit, but it cannot be divided between the participants. Accordingly, the purpose for which they are created is related to generating income. In a legal sense, the difference between these associations is only in the order of distribution of profits. Commercial legal entities are required to divide the income received between participants. The procedure in accordance with which the funds are distributed is established by the accounting policy.

Forms of legal entities (commercial organizations)

The legislation provides for two main groups of associations:

Society. They are formed through the pooling of capital.
Partnerships. These businesses are created by bringing people together.
Unitary enterprises.
Cooperatives.

Each group also provides for the division of enterprises. The criterion is organizational and legal form of a legal entity. This division provides the opportunity to most effectively control the activities of business entities in the market.

General partnership

In this group there are two. The first includes a general partnership. It recognizes an association whose participants, according to the constituent agreement, conduct business activities on its behalf and are liable with their property for its obligations. The corresponding definition is disclosed in Article 69 of the Civil Code. There are several signs that this type of organizational and legal form of a legal entity. This:

Another enterprise or individual entrepreneur can act as general partners. However, they do not have the right to become participants in another similar association or partnership of faith.
The constitutive document is the contract.
The corporate name must include the names (names) of all participants and the phrase “full partnership”. It is allowed to indicate some names, to which the words “and company” are added. In this case, the phrase “full partnership” must be present.
The affairs of the enterprise are managed by the participants themselves. This means that each general partner has the right to enter into transactions on behalf of the association. The constituent agreement may also establish a different procedure.

Partnership of Faith

It is also called "limited". For this f forms of legal entities The following signs are typical. Along with the main participants who conduct business activities on behalf of the association and are liable for the obligations of the enterprise with their property, there is one more (or several) investors in the composition. They are called limited partners. These investors bear the risk of losses that may occur during the enterprise's activities, within the limits of the amounts contributed by them. Limited partners do not participate in the work of the partnership. In other respects, the legal status of this partnership is identical to that of a general partnership.

OOO

The legislation also provides for such as societies. One of them is LLC. This is characterized by the following symptoms:

An association is established by one or more entities.
Upon creation, the authorized capital is formed. It is divided into shares. Their value is determined by the constituent documents.
Participants are not liable for the obligations of the association. At the same time, they bear the risk of financial losses associated with the operation of the enterprise, within the value of their contributions.
The number of participants should be no more than 50.

The constituent documents are the charter and the agreement. The corporate name of the association must contain an indication of the organizational and legal form.

ODO

This one has certain specifics. An ALC is created in the same way as an LLC - by one or more entities. In the first case, however, the participants bear subsidiary liability for the obligations of the association jointly and severally with their property in an amount that is a multiple of the value of the contributions. Otherwise, the legal status of an ALC is identical to that of an LLC.

JSC

This is an association in which the authorized capital is divided into a certain number of shares. Participants are not liable for the obligations assumed by the company, but bear the risk of losses from the activities of the enterprise within the value of their securities. There is only one constituent document in a JSC - the charter.

Types of JSC

A joint stock company can be open or closed. The former has the right to carry out a public subscription to the securities it issues. Participants, in turn, can alienate their shares without obtaining the consent of the remaining shareholders. The JSC is obliged to publish annually a report, an account of losses and profits, a balance sheet and other information. This information should be freely available. The maximum number of participants in an OJSC is not limited by law. A closed joint-stock company has the right to distribute shares only among founders or entities whose circle has been determined in advance. Participants have a preemptive right to purchase securities of other founders.

Production cooperative

It is an association of citizens on a voluntary and membership basis. The purpose of creating a cooperative is joint production or other economic activities. When implementing it, members of the cooperative personally participate in the labor or other process. When creating a cooperative, property contributions (shares) are combined. Legal entities can also act as participants if the corresponding right is enshrined in the charter of the production association. The number of cooperative members should not be less than 5. At the same time, the number of persons not participating in production or other economic activities cannot exceed 25% of those performing labor duties.

Unitary enterprises

Another criterion for dividing associations is form of ownership of a legal entity. Private companies were discussed above. In practice, unitary enterprises are quite common. They can be state or municipal. This form of ownership of a legal entity assumes that the property used by the association does not belong to it. The enterprise does not have the right to dispose of objects, distribute it among deposits, shares, shares, including among employees. The owner is the municipality or the state. The property is transferred to the enterprise for operational management or economic management.

Bodies of forms of legal entities

In an LLC, the general meeting acts as the highest governing structure. All issues related to the activities of the association are resolved there. The competence of the meeting includes the election of a collegial or sole executive body. In a joint stock company, all issues are also decided by the meeting. It elects a board of directors, which acts as an oversight structure. In addition, the JSC also has executive bodies (sole or collegial). In a production cooperative, the management structure is the meeting of members. It elects the supervisory board (if the number of participants is more than 50), as well as the executive bodies.

Other categories

Non-profit legal entities include consumer cooperatives. They are created by citizens who have pooled shares to realize their property and other interests. Consumer cooperatives are housing construction, garage, country and other cooperatives. Another form of non-profit entities are religious and public organizations. They are created voluntarily by citizens. Individuals are united by common interests, spiritual or other non-material needs. Religious organizations are formed for joint confession and dissemination of faith. Their members conduct a variety of ceremonies and training sessions. Another form of legal entity is a foundation. It is not created based on membership. The fund is established by legal entities or citizens investing their funds.

The association is created to implement cultural, charitable, social, educational and other socially beneficial tasks. The fund can only be liquidated through the courts. Institutions are legal entities formed by the owner to carry out functions of a non-commercial nature. They are financed by him in whole or in part. The property is transferred to the institution for operational management. Unions/associations are associations of non-profit or commercial legal entities. They ensure coordination of the activities of enterprises and protection of their interests. Thus, knowing the general characteristics of associations, founders can choose what form of legal entity suits them.

Legal requirements

A prerequisite for carrying out the activities of any type of association is registration of a legal entity. Form statements are unified. The completed form P11001 is submitted to the authorized authority. Before carrying out the procedure, the association must prepare:

Charter
Establishment agreement (if there are more than 2 founders).
Minutes of the meeting or decision.
Receipt for payment of the duty.

In addition, you need to select OKVED codes, as well as a taxation system.

Nuances

For LLCs since 2009, the establishment agreement must contain information about:

Nominal value and size of shares in capital.
Date of payment of contributions by participants.

Previously, this information had to be present in the charter. She is currently excluded from it. If a legal entity intends to use the simplified tax system, then two copies of the corresponding application can be attached to the set of documents (f. 1150001).

Possible difficulties in practice

In some cases, during the activities of an association, it may be necessary to reorganize it. This concept is revealed in Article 57 of the Civil Code. The norm states that reorganization can be carried out by merger, transformation, accession, separation, division. In this case, when carrying out any of these procedures, a new association is formed. Reorganization can be carried out based on a decision of the participants or an authorized body of the legal entity. Of particular interest in practice is transformation. As Article 58 of the Code indicates (clause 5), changing the form of a legal entity presupposes the preservation of the duties and rights of the reorganized association in relation to other entities other than participants. According to norm 66 of the Civil Code (clause 3), which was in force before Federal Law No. 99 came into force, business companies can be formed as JSC, LLC, ALC. A joint stock enterprise, in turn, can be transformed exclusively into a production cooperative or LLC. Accordingly, these changes in the form of a legal entity will be recognized as a reorganization. If the name uses JSC or PJSC instead of the abbreviation OJSC, the enterprise remains a joint stock company. These changes in the name do not affect its organizational form. Accordingly, they are not recognized as reorganizations.

Additionally

It should be noted that any changes must be documented. The law requires meetings to be held and formal decisions to be made. Documents approved by participants are submitted to the registration authority. Based on the decision, adjustments are made to the charter and other local documents. Information about all changes must be present in the registry.

Public entities

Current legislation extends the rules governing the participation of legal entities in civil relations to another category of associations. They are public entities. They are liable for their obligations with their own property, except for the objects assigned to the legal entities they created with the rights of operational management/ownership. management, as well as material assets that may be exclusively municipal or state property. Public entities are not liable for each other's debts. It is not provided for the obligations of legal entities created by them. Exceptions are cases that are directly established by law. Liability is also provided for in situations where a public entity provides guarantees (acts as a guarantor) to another such association or legal entity. Legal capacity and capacity act as integral features of these institutions due to their status.

Let us consider in more detail the organizational and legal forms of legal entities that are commercial organizations. Entity - an organization that has separate property in ownership, economic management and operational management, is liable for its obligations with this property and can, in its own name, acquire and exercise property rights and bear obligations.

Commercial are organizations that pursue profit as the main goal of their activities.

Economic partnership is an association of persons directly involved in the activities of the partnership, with the share capital divided into shares of the founders. The founders of a partnership can be participants in only one partnership.

Full A partnership is recognized, the participants of which (general partners) are engaged in entrepreneurial activities on behalf of the partnership. If there is insufficient property of the partnership to pay off its debts, creditors have the right to demand satisfaction of claims from the personal property of any of its participants. Therefore, the activities of the partnership are based on personal trust relationships of all participants, the loss of which entails the termination of the activities of the partnership. The profits and losses of the partnership are distributed among its participants in proportion to their shares in the share capital.

Partnership of Faith (limited partnership) is a type of general partnership, an intermediate form between a general partnership and a limited liability company. It consists of two categories of participants:

general partners carry out entrepreneurial activities on behalf of the partnership and bear full and joint liability for obligations with all their property;
investors make contributions to the property of the partnership and bear the risk of losses associated with the activities of the partnership to the extent of the amounts of contributions to the property.

Economical society Unlike a partnership, it is an association of capital. The founders are not required to directly participate in the affairs of the company; members of the company can simultaneously participate with property contributions in several companies.

Limited Liability Company (LLC) - an organization created by agreement between legal entities and citizens by combining their contributions for the purpose of carrying out economic activities. Mandatory personal participation of members in the affairs of the LLC is not required. Participants in an LLC are not liable for its obligations and bear the risk of losses associated with the activities of the LLC to the extent of the value of their contributions. The number of LLC participants should not be more than 50.

Additional liability company (ALC) is a type of LLC, therefore all general LLC rules apply to it. The peculiarity of an ALC is that if the property of a given company is insufficient to satisfy the claims of its creditors, the participants of the company can be held property liable, and jointly and severally with each other.

Joint Stock Company (JSC) – a commercial organization whose authorized capital is divided into a certain number of shares; The participants of the joint-stock company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own. Open Joint Stock Company (OJSC) - a company whose participants can alienate their shares without the consent of other members of the company. Such a company has the right to conduct an open subscription for shares issued by it in cases established by the Charter. Closed Joint Stock Company (CJSC) – a company whose shares are distributed only among its founders or another specific circle of persons. A closed joint-stock company does not have the right to conduct an open subscription for its shares or otherwise offer them to an unlimited number of persons.

Production cooperative (artel) (PC) – a voluntary association of citizens for joint activities, based on their personal labor or other participation and the association of its members with property shares. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless a different procedure is provided for by the charter of the PC.

Unitary enterprise - a commercial organization that is not vested with the right of ownership of the property assigned to it. Property is indivisible and cannot be distributed among deposits (shares, shares), including between employees of the enterprise. It is respectively in state or municipal ownership and is assigned to a unitary enterprise only on a limited property right (economic management or operational management).

Unitary enterprise on the right of economic management - an enterprise that is created by decision of a state body or local government. Property transferred to a unitary enterprise is credited to its balance sheet, and the owner does not have ownership and use rights in relation to this property.

Unitary enterprise with the right of operational management is a federal government enterprise that is created by decision of the Government of the Russian Federation on the basis of property that is federally owned. State-owned enterprises do not have the right to dispose of movable and immovable property without special permission from the owner. The Russian Federation is responsible for the obligations of a state-owned enterprise.

What is OPF? Each organization has its own public fund. The Civil Code of the Russian Federation and other Federal laws determine which OPF organizations (legal entities) can have in the Russian Federation. Haven't guessed it yet? Then we answer what it is:

OPF is its legal form determined by law and enshrined in the charter of each company or non-profit organization. The literal transcript of the abbreviation OPF is a legal term: organizational and legal form. You can read more about what a legal form of organization means for an organization and what types of organizational and legal forms there are for commercial and non-profit organizations in Russia in the paragraph below Types of OPF .

Meanwhile, decryption of OPF may have another meaning - economic, namely: fixed production assets. What's happened"fixed production assets"? In the science of "Enterprise Economics", OPF is means of labor that participate in the production process for a long time and at the same time retain their natural form. The main production assets of an enterprise include: buildings, structures and structures, communication and power lines, machines, vehicles and equipment, tools, inventory, etc. (these are the main types of general production assets as fixed production assets). Because the OPF in this context, this is an economic concept, and does not affect the main topic of our site - state registration of non-profit organizations of various organizational and legal forms. For those who are interested in obtaining more complete information on the topic of the main production assets of an enterprise, we dare to direct them to an information resource on economic topics. :)

Verbatim decryption of OPF does not contain a definition what is a legal form. Strange as it may seem, the main current Russian legislation with the Civil Code at its head does not contain it either! The only rather vague and vague explanation of the concept of OPF is contained in the All-Russian Classifier of Organizational and Legal Forms OK 028-2012. According to him, " organizational and legal form means the method of securing (forming) and using property by an organization and the ensuing legal status and goals of entrepreneurial activity." Well, now everything is clear, isn’t it? :)

Let's try to give our own, more clear definition:

Organizational and legal form (OLF) is an abbreviated letter abbreviation or a full verbal designation of the type of organization, always located immediately before its own (individual) name, characterizing the commercial or non-commercial orientation of the organization (in some cases reflecting the main purpose of its activities), as well as characterizing the classification of this organization into one of the regimes provided for by law securing and using property, activities and management of the organization.

Types of OPF

Here we will decipher in detail the OPF of organizations, while we will be guided by the same All-Russian OPF classifier.

Main types of open pension fund of commercial enterprises and organizations:

IP - individual entrepreneur

LLC - limited liability company

ODO - additional liability company

OJSC - open joint stock company

CJSC - closed joint stock company

PC - production cooperative

Peasant farm (peasant farm)

SUE - state unitary enterprise

Main types of OPF of non-profit organizations (OPF NPO):

PC - consumer cooperative

OO - public organization

OA - social movement

ANO - autonomous non-profit organization

SNT - gardening non-profit partnership

DNP - dacha non-profit partnership

HOA - homeowners association

Of course, the entire range of organizational and legal forms is wider. Here we have deciphered the OPF of the most common species. We hope that you liked this article and you gained complete information on the topic " decryption of OPF". If you want to clarify how the abbreviation of organizational and legal forms that are not present in the above list is deciphered or you need to find out the OPF code for your organization's OKOPF, please look in the OPF classifier located at the following link:

In relation to the process of state registration of an NPO or commercial organization, correct and accurate indication of the full and abbreviated name of the legal form (OFO) when preparing documents is a necessary condition for its successful completion.

Sincerely,

team of the Center for Registration of Non-Profit Organizations in St. Petersburg and Leningrad Region

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

Types of organizations

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

Joint stock companies

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

Partnerships

Business entities in the form of partnerships can register their enterprise as a general partnership, a limited liability company or a limited partnership. Participants in a general partnership are liable for its debts with their property. An agreement is concluded between its members. A limited partnership involves other investors who are liable for the company’s obligations in an amount not exceeding the contribution, but who do not participate in the business activities of the company.

Societies

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

Unitary enterprises

The organizational and legal forms of business in the form of a unitary enterprise mean that the property of firms in this case belongs to the state or municipality. A unitary enterprise is liable for its debts with the property that belongs to it, and it does not have the right to answer with the property of the owner for his debts.

Producer cooperatives

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

Non-profit enterprises

As already stated, the purpose of creating a non-profit enterprise is for any purpose other than making a profit. For example, a religious community is created to satisfy spiritual needs. A sports organization is established for the physical development of the population and health promotion. In order to unite, revive and raise the strength of spirit of the Cossacks, Cossack societies are created.

Non-legal organizations

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

Which form to choose for the enterprise being created?

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

Ways to manage various enterprises

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

Business combinations

Newly created firms can be merged into a larger legal form. These are concerns, associations, corporations, trusts, and plants. Thus, an association is created on the basis of agreements between several companies by combining the main functions. The association represents the interests of these companies in relations with government officials or other companies. A consortium is created to achieve a goal common to different companies. Once the goal is achieved, the association ceases its work.