An entrepreneur organizes his own production and rents premises. Economic and accounting costs educational and methodological material on economics (grade 10) on the topic. Private kindergarten

The future entrepreneur must be competent in the field of activity in which he intends to create his own business. According to American statistics, about 90% of new businesses are opened by people in the field of activity in which they already have work experience, or have undergone special training and internship, or have managed to attract highly qualified specialists to whom they entrust their destiny to create their own business.

To choose a career in business, you need to conduct a clear analysis of your qualities, abilities and capabilities so that, without giving up the dream of creating your own business, clarify your weaknesses (especially in the field of people management) and constantly learn the art of being the owner of a business, being able to take reasonable risks, anticipate failures and try to avoid them. Therefore, an entrepreneur must be able to well calculate the expected consequences of risk, maintain business secrets, and have all the information about the activities of his own enterprise, consumers of products, clients, suppliers, competitors in particular. Considering that a positive business environment has not yet been created in Russia, there is a huge bureaucratic layer of officials, and an aggressive external environment, the future entrepreneur needs to be able to anticipate the decisions of federal and local authorities, which often infringe on the rights of entrepreneurs, learn to protect not only their property and everything assets from attacks by aggressive forces, but also your life.

The future Russian entrepreneur must certainly remember the most important rule: in organizing his business (business), he must rely on his own strength, because he only enjoys certain support from the authorities.

Some principles for starting your own business

Having decided to start his own business, the future entrepreneur must answer a number of key questions:

Who will his company work for, who are his future consumers (buyers), is there a place for him under the “sun of the market”. Therefore, the process of making an entrepreneurial decision should begin with the formulation of an idea - for whom to produce products, goods, perform work, to whom to provide services (depending on the type and type of market);

What to produce, what specific goods, what specific services to perform, and then determine whether he has all the conditions and factors for his activities. It should be remembered that entrepreneurs have the right to engage only in legal and/or licensed activities;

How to produce products (goods), perform work, provide services, on what technical and technological basis, with what quality characteristics, at what costs, with what level of competitiveness. Therefore, it is very important to know what is the relationship in the market between demand and supply of the product that the entrepreneur is going to offer (in any field of activity - production, trade-intermediary, financial-credit) on the market, and not on the market in general, but on a certain territorial market . If the demand is large and stable, then it makes sense to create your own business and produce these goods.

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

Firstly, you need find a need and satisfy it, since entrepreneurial activity is aimed at satisfying other people's needs. An entrepreneur does not work for himself, but to satisfy specific needs, and accordingly receives profit (income).

Secondly, goods should be produced at lower costs(cost), otherwise the market may not recognize these goods, and the entrepreneur will not be able to realize (sell) them and receive the planned profit.

Thirdly, the entrepreneur When setting the price for manufactured goods, he must take into account the behavior of competitors, consumer demand, and the level of market saturation. An inflated wholesale (retail) price will not allow you to sell goods in a timely manner, while an underestimated one will not allow you to receive the required amount of profit. The problem of pricing plays a significant role in the mechanism for creating and operating your own business, the general algorithm of which can be expressed in the following brief diagram: entrepreneurial idea - goals of the entrepreneur - development of an entrepreneurial project - its implementation in the form of creating your own business - functioning of the organization (the first stage of the life cycle).

Stages of creating your own business

Almost any entrepreneur, having conceived the idea of ​​starting his own business, carries out the following stages of this difficult decision :

The emergence and justification of the idea of ​​engaging in a certain type of entrepreneurial activity;

Setting immediate and long-term goals for the implementation of your entrepreneurial idea;

Formation of a specific decision to open a business in a certain organizational and legal form;

Selection of qualified and reliable co-founders of a new business;

Determination of financial sources necessary for conducting business activities at the first stage of the company’s functioning;

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

Carrying out a set of organizational measures to create your own business: holding the first meeting of founders, choosing a company name, selecting qualified employees, making a seal, stamps, choosing a trademark, etc.

Development of a sound business plan;

State registration of the company in the prescribed manner;

Registration with the tax authority at the location of the company (place of residence of the individual entrepreneur);

Registration of your company with the authorized territorial bodies of the Pension Fund of the Russian Federation, the Compulsory Medical Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation;

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

Conclusion of agreements (contracts) for the supply of raw materials, materials, components and others necessary for carrying out business activities;

Obtaining, in accordance with the law, permission (license) to carry out certain types of activities;

Conducting in-depth marketing, choosing ways to promote goods to the market, determining ways to sell products to consumers; determination of methods for setting prices for products or services;

Conclusion, purchase and sale of goods (services) with consumers;

Organization of accounting of income and expenses in accordance with regulatory documents of the Ministry of Finance of the Russian Federation and others.

Undoubtedly, all stages of creating your own business are extremely important, but the decisive one is the justification of entrepreneurial ideas, since it is at this stage that the economic interest (motives) of entrepreneurs in carrying out specific types of activities (specific goods, works, services, information, technologies, etc.) is revealed. , but the main thing is that the idea must be implemented into results that will be recognized by the market. The future entrepreneur should not proceed only from the idea “I can produce a product” or the idea: “Consumers need this product.” Is it needed? The idea should be based on a simple and most important market principle: find a need and satisfy it. First, the search for an unmet need, and then the organization of a process to satisfy it.

The idea materializes for the purposes of entrepreneurship: satisfying needs for systematically generating profit. At this stage of creating your own business, it is advisable to compare the possibilities of implementing the idea, which are formed for strategic and tactical purposes, mediated by quantitative calculations, a certain system of indicators of the functioning of the enterprise, as well as an assessment of all the conditions and opportunities of the entrepreneur.

An important stage in creating your own business is the stage of resolving issues about the financial capabilities of the entrepreneur, which are necessary when forming the authorized (share) capital, i.e. deciding where to get the resources necessary to create your own enterprise, and therefore to purchase raw materials, supplies, energy, fuel, hiring labor and other factors of production. Sources of funds can be one’s own savings, funds borrowed from relatives, friends, loans received from banks, from future consumers, or funds received from the issue and sale of securities, as well as assistance from government agencies involved in supporting entrepreneurship.

At this stage, the possibilities of purchasing or leasing real estate, obtaining the necessary information, using new technologies, etc. are determined. At this stage, specific goals are determined to create all the necessary conditions for the functioning of the company and making a profit. This stage is implemented through the development of drafts of individual sections of the business plan, which receives final formation (and expert assessment) at the completion of the stage of creating your own business.

But at the previous stages, the entrepreneur (together with his partners) must decide on the choice of the organizational and legal form of entrepreneurial activity (firm), based on the intended goals, financial and economic capabilities, experience, knowledge and other factors.

The choice of organizational and legal form of entrepreneurship is largely influenced by external factors: political stability (if it does not exist, the entrepreneur will not be interested in developing and implementing long-term projects), macroeconomic processes and structural economics, economic crises and inflation, government support and regulation of business activities, state

market and other factors that must be taken into account when creating your own business and choosing a subject of activity. The following are important for the success of the activity: location, presence of the company’s activities, favorable attitude towards entrepreneurs of local governments.

The speed of turnover of funds invested in creating your own business plays a large (if not decisive) role. As you know, the highest rate of cash turnover is observed in trade and intermediary entrepreneurship, and the lowest in manufacturing. Therefore, in Moscow, for example, up to 50% of small enterprises concentrate their activities in trade and in the public service sector.

An important role in the process of creating your own business is played by the development of the company’s constituent documents (depending on the organizational and legal form and the number of founders), which establish virtually the entire functioning mechanism of the company. When developing a charter and (or) constituent agreement, a future entrepreneur must be guided by the provisions of the Civil Code of the Russian Federation, the provisions of federal laws on certain organizational and legal forms of entrepreneurship and other regulations.

An important place in the organization of entrepreneurial activity, in the mechanism of creating one’s own business, is occupied by the search for entrepreneurial ideas and the formulation of goals.

The idea and goals of starting your own business

The first paragraphs of this chapter discuss individual elements of the mechanism for creating your own business. Having become familiar with them, the future entrepreneur can consciously take up the implementation of an entrepreneurial idea, which represents the economic (financial, material) interest of proactive, capable citizens for the implementation of hypothetically real projects that will allow them to achieve their intended goals by organizing a certain type of business.

An entrepreneurial idea is the potential opportunity and necessity of an individual’s own self-realization to solve their own goals by meeting the needs of others.

Entrepreneurial activity as a process begins with an idea, which, under certain conditions, is implemented into a specific entrepreneurial project, the essence of which should be based on the principle: find a need and satisfy it.

A very successful American entrepreneur M. Small formulates five rules for achieving a goal (idea):

1. Make a decision: I can make money. Nowadays in our country a person can become rich.

2. In order to earn money, you must think about it constantly - while eating, walking and even at night when you sleep.

3. There are many areas of activity in which you can achieve success. Seek and you will find them.

4. You will make mistakes. But don't be discouraged. Learn from your own and others' mistakes. Start again from where you stumbled. Go forward!

5. Once you settle on an idea, constantly think through it, develop it and don’t leave it until you reach the goal.

So, the idea is implemented for the purpose of organizing a certain type of business. As the famous Russian scientist-physiologist I.P. wrote. Pavlov, the life of a person who sets a goal and eternally strives for it is beautiful and amazing: “The goal reflex is the main form of the vital energy of each of us. Life is only beautiful and strong for those who strive throughout their lives for a constantly achieved, but never unattainable goal... All life, all its improvements, its entire culture is made by people striving for the goal they have set in life.”

Without a set immediate (tactical) and distant (strategic) goal, there is no point in thinking (although you can, of course, think) about setting sail on the sea called entrepreneurship, where reefs and storms (risks) await you, and the “ninth wave” may hit you. ().

It is impossible to engage in entrepreneurship without knowing a realistically achievable goal that would be clear to both subordinates and consumers of the results of your activities (goods, services). The goal must be clearly formulated by the entrepreneur himself, the head of the company, in order to convey it to all employees who translate your goal into concrete results of work. If you are both an entrepreneur and a manager, then you should take the formulation of your goal(s) with even greater responsibility.

“As a child, I came up with a personal credo that I usually repeated at night. Although I did not grow up in a religious family, it was reminiscent of prayer, an appeal to the mysterious spirit of life that can inspire and fill with energy. I asked you to give me strength so that I could help worthy people. I never asked for power or fame, although I had it in abundance. I hope I have never been greedy. If my main desire was to get rich, then I could become one of the richest in the world. However, I am not one of them. Throughout my life I have given away more of my wealth than I could count. Fortunately, I always had the ability to make money, and I had enough left over for others. The creed of my childhood has guided my actions all my life."

The author further points out that his goal was not to make money or get rich. “For me, business is not just a means of getting rich: accumulating wealth was not an end in itself for me. Business gave me pleasure because it is constantly stimulating, requiring daily concentration of all mental faculties to solve an infinite number of different problems, from the smallest details to fundamental decisions. Business gives me pleasure because it created America, and I would even say that it is the American way of life.”

When formulating the goal of an entrepreneurial company, it is necessary, in our opinion, to take into account foreign experience, and our domestic one, especially pre-revolutionary one.

When starting to create your own business, it is advisable to remember the following :

1. Only clear goals lead to the goal.(For example, it is impossible to formulate a goal: “The quality of our goods must be improved.” Which goods, how much to increase, by what means, etc. The quality can be increased, but it will increase sharply, so when selling goods you will not receive the necessary amount of profit for the development of the company ).

Therefore, the goal statement must contain: a) quantitative indicators that the company must achieve, but it is necessary to take into account the behavior of competitors, customers, market segment, market niches; b) the period within which the goal must be achieved (or stages); c) the results that the company and employees will receive; d) involvement of well-known executives; e) determining the costs of achieving this goal and the conditions for achieving the goal.

2. The closer the goal, the more it mobilizes, in other words, short-term goals contribute to internal mobilization to a greater extent than long-term goals, but the solution to the long-term goal must not be lost sight of.

What's better:

Bird in hand or pie in the sky?

Here the question is in managing an entrepreneurial company (as, indeed, in all areas, and in personal life): a dialectical combination of tactics and strategy.

But we need to remember a very important conclusion that many of us have come to in practice:

“Whoever undertakes everything will most often achieve nothing!”

Apparently, there must be a regularity in the role of doubt. Voltaire also wrote: “Doubt is the beginning of wisdom.” But it’s impossible to doubt for long: you’re surrounded by competitors on all sides, and you might be late. The locomotive of entrepreneurship does not like long and unjustified stops on the path of self-development. This is clearly evidenced by the entire history of world entrepreneurship.

3. The goal (or goals) of the company should be focused on the most important thing - your products must satisfy a need (needs) not satisfied by other products. If this need has already been satisfied, then it is necessary to generate demand for your products by other means (measures), i.e. create new demand, a new market.

This goal is the most important, the most important, determining one in an equilibrium market (acting in a scarce market, of course, is easier), but the goal is formalized - satisfying unsatisfied needs. You need to constantly be ready to practically answer the questions: “Is there a need for your products (works, services)? What products, in what economic form, are in demand? What is this demand today? What will tomorrow be like in the future?

In a free society, to which we strive, the highest goal of any business organization is to create market needs and satisfy the demand of buyers (consumers). But needs need to be ranked according to the degree of satisfaction, significance, profitability, etc.

4. Goals must be commensurate with the capabilities of the company, with its technical, intellectual, personnel, financial level and raw material capabilities.

5. The goal(s) must be specified in activities, and there must be an understanding of the goals and activities by other employees, i.e. they must be convinced of the feasibility of achieving this goal.

The more company employees have the opportunity to participate in choosing and setting a goal, the higher the result will be in its implementation.

The art of goal setting is the art of managing a company, it is the ability to control the progress and result of achieving a goal, it is the ability to properly motivate employees, etc. Therefore, the primary goal of an entrepreneur is to determine a set of goals, to select goals.

Therefore, in order to become an entrepreneur and start creating your own business, you need to know what the consumer (consumers) want, formulate a goal and strive to achieve it with lower costs (expenses). Constantly study what people want and look for opportunities to give them what they want!

The author of the book “How to Make Money” M. Small said this about the implementation of an entrepreneurial goal and luck: “People who believe that only luck will help them succeed in life usually say: “I must have capital, without money I can’t do anything.” I can not". Of course, to bring your idea to life, you need money (and not little, in our opinion). But if you know exactly what people need, then you have a greater chance of prosperity than those who can invest any amount.”

Wayne Dyer, author of “Your Failure Zones,” believes that “a thought (idea, goal) will turn into a belief if you constantly work on it, and not if you just tried the thought and, having failed in its implementation, then use your failure to give up.”

So, you have an entrepreneurial idea, you have clearly formulated your goals, now you can start creating your own business.

Organizing your own business, if you have the appropriate material, financial and other opportunities, can be carried out through the following forms: acquisition (purchase) of an enterprise (business), leasing the enterprise as a whole as a property set used for business activities, using the franchising method and establishing your own business in a certain organizational and legal form.

We will briefly talk about individual ways to create your own business.

Acquisition of an enterprise (business)

One of the forms of creating your own business is the acquisition of an enterprise (business), and then state registration of this business transaction. The owner of the enterprise being sold, under the agreement for the sale of the enterprise in accordance with the Civil Code of the Russian Federation, must transfer the ownership of the enterprise as a whole as a property complex to the buyer. An enterprise as a whole or part of it may be the object of purchase and sale, pledge, lease and other transactions related to the establishment, modification and termination of property rights.

The composition of an enterprise as a property complex used for carrying out business activities includes all types of property intended for this activity, including land plots, buildings, structures, equipment, inventory, raw materials, products, claims, debts, as well as the right to designations, individualizing the enterprise, its products, works and services (company name, trademarks, service marks), and others, unless otherwise provided by law or contract.

The right to a company name, trademark, service mark and other properties of individualization of the seller of an enterprise and its goods, works or services, as well as the rights to use such means of individualization belonging to him on the basis of a license are transferred to the buyer, unless otherwise provided by the contract for the sale of the enterprise, which is filled out V writing by drawing up one document signed by the parties.

Before signing a contract for the sale of an enterprise, the following documents must be drawn up and reviewed by the parties: an inventory act, an independent auditor’s opinion on the composition and value of the enterprise, as well as a list of all debts (liabilities) included in the enterprise, indicating creditors, nature, size and deadlines for fulfillment their requirements. All these documents must be attached to the contract for the sale of the enterprise.

The composition and cost of the enterprise being sold is determined in the agreement for the sale of the enterprise on the basis of a complete inventory of the enterprise, carried out in accordance with the established rules for such an inventory.

An agreement for the sale of an enterprise is subject to state registration and is considered concluded from the moment of such registration.

The sale of the enterprise to the buyer by the seller is carried out under a transfer deed, which indicates data on the composition of the enterprise and on the notification of creditors about the sale of the transferred property and a list of property, the obligations for the transfer of which are not excluded by the seller due to its loss. The enterprise is considered transferred to the buyer from the day the transfer deed is signed by both parties. From this moment on, the risk of accidental loss or accidental damage to the property transferred as part of the enterprise passes to the buyer.

The ownership of the enterprise comes to the buyer from the moment of state registration of this right. Unless otherwise provided by the agreement for the sale of an enterprise, ownership of the enterprise passes to the buyer and is subject to state registration immediately after the transfer of the enterprise to the buyer. From the moment of transfer of ownership of the enterprise, the buyer begins to independently carry out his business activities.

In accordance with the Federal Law “On Insolvency (Bankruptcy)”, in order to satisfy the claims of creditors, the external management plan may provide for the sale of the debtor’s enterprise (business). When selling an enterprise, all employment agreements (contracts) in force at the time of sale of the enterprise remain in force. In this case, the rights and responsibilities of the manager are transferred to the buyer of the enterprise. In the case where the main activity of the debtor enterprise is carried out only on the basis of a permit (license), the buyer of the enterprise acquires a preemptive right to obtain the said permit (license).

The sale of an enterprise is carried out through open bidding, unless otherwise provided by the external management plan, and an announcement about the sale of the enterprise must be published 30 days before the date of the bidding.

The announcement of the sale of an enterprise must contain the following information:

Information about the enterprise and the procedure for familiarization with it, deadlines for submitting applications for the acquisition of the enterprise, which cannot be valid for less than two weeks and more than one month from the date of publication of this announcement;

Time, place and form of bidding;

Procedure for registration of participation in the auction;

The initial price of the enterprise established by a committee of creditors or a meeting of creditors;

Amount, terms and procedure for making a deposit;

Criteria for identifying bid winners;

Procedure for registration of trading results;

Information about the organizer of goods.

The person who is the winner of the auction during the auction for the sale of the enterprise, and the organizer of the open auction on the day of the auction, sign a protocol that has the force of a contract for the sale of the enterprise. The ownership of the acquired enterprise is subject to state registration.

Enterprise rental

The form of organizing your own business is the lease of an enterprise under a lease agreement for the enterprise as a whole as a property complex used to carry out business activities. In accordance with the lease agreement of an enterprise, the lessor (owner of the enterprise) undertakes to provide the lessee for a fee for temporary possession and use of land, buildings, structures, equipment and other fixed assets included in the enterprise, transfer them in the manner, on the terms and within the limits determined agreement, reserves of raw materials, fuel, materials and other working capital, the right to use land, water and other natural resources, buildings, structures and equipment, other property rights associated with the enterprise, rights to designations that individualize the activities of the enterprise, and other non-exclusive rights , as well as assign to him rights, claims and transfer debts related to the enterprise to him.

The rights of the lessor, obtained by him on the basis of a permit (license) to engage in the relevant business activity, are not subject to transfer to the tenant, however, in accordance with the licensing law, the license right can be re-registered in the prescribed manner to the tenant.

The lease agreement for an enterprise is concluded in writing by drawing up one document signed by the parties. The lease agreement for an enterprise is subject to state registration and is considered concluded from the moment of such registration.

The transfer of the enterprise to the lessee is carried out under a transfer deed. Preparing the enterprise for transfer, including drawing up and submitting the transfer act for signing, is the responsibility of the lessor and is carried out at his expense, unless otherwise provided by the lease agreement.

The lease agreement for an enterprise is concluded for the period established by the agreement. If the lease term is not specified in the enterprise lease agreement, the enterprise lease agreement is considered to be concluded for an indefinite period. In the latter case, each of the parties has the right to cancel the contract at any time, notifying the other party three months in advance. The law or agreement may establish a different warning period for termination of a lease agreement for an enterprise concluded for an indefinite period.

Unless otherwise provided by the lease agreement of an enterprise, the tenant has the right, without the consent of the lessor, to sell, exchange, provide for temporary use or loan material assets that are part of the property of the leased enterprise, sublease them and transfer his rights and obligations under the lease agreement in relation to such assets to another person, provided that this does not reduce the value of the enterprise and does not violate other provisions of the enterprise lease agreement. Unless otherwise provided by the enterprise lease agreement, the tenant has the right, without the consent of the lessor, to make changes to the composition of the leased property complex, to carry out its reconstruction, expansion, technical re-equipment, which will increase its value. The lessee of an enterprise is obliged to maintain the enterprise in proper technical condition throughout the entire period of validity of the enterprise lease agreement, including carrying out routine and major repairs.

The tenant of an enterprise is obliged to promptly pay fees for the use of the enterprise as a property complex, the procedure, conditions and terms of payment of which are established by the lease agreement of the enterprise.

The rent can be set for the entire leased enterprise or separately for each of its components in the form :

Payments determined in a fixed amount, made periodically or at a time;

The established share of products, fruits or income received as a result of the use of the leased property complex;

Provision by the tenant of certain services and other types.

Upon termination of an enterprise lease agreement, the leased property complex must be returned to the lessor in accordance with the provisions of the enterprise lease agreement and the Civil Code of the Russian Federation.

Franchising is a form of business organization

Franchising is an agreement (contract) between large corporations and small firms or individual entrepreneurs, manufacturing or functional operating companies. The essence of franchising is a way of doing business in which the franchisor grants its partner (franchisee) the right to carry out a certain type of activity using its technology, license, know-how, and proprietary trademark. At the same time, the franchisee undertakes to comply with the prescribed standards and quality of projects. The franchisor advises the partner in choosing the area of ​​trade and services, organizing a trade and distribution network, and conducting an advertising campaign.

Entrepreneurial activity organized using the franchising method is considered a progressive and dynamic form of business organization. There are three main types of franchising: product, manufacturing, and business. Commodity Franchising is a way of doing business in which the franchisee buys from a leading company the rights to sell goods with its trademark. Industrial Franchising is the transfer of technology to a partner for the production of products. This type of franchising abroad is most widely represented in the production of soft drinks. Business Franchising is the most popular method of franchising. In this case, the franchisor sells a license to individuals or other companies to open stores, kiosks, or entire groups of stores to sell a set of products and services to customers under its name.

The legal basis for the relationship between the franchisor and the franchisee is the franchise agreement. The subject of the agreement is the transfer of rights to use the trademark, licenses and methods of doing business available to the franchisor and positively proven in the market. The franchising agreement must include the following information: a complete description of the business; the territory in which the right to use a trademark, license, technology is granted; the duration of the contract and the conditions for its termination or extension; the amount of the down payment; terms and conditions of payment.

The specificity of the subject of the franchising agreement necessitates the transfer to the franchisee of not only the right itself in the form of a license, but also the practical ability to use them. In most cases, this requires the transfer of technical documentation, work instructions, supply of equipment and materials, training of franchisees in working methods and the subsequent provision of consulting services. All these issues must be reflected in the contract. If the program of practical assistance to franchisees is quite extensive, it can be moved from the main text of the agreement to an appendix.

An independent block of the contract is the obligations assumed by the franchisee. They are largely determined by the subject of the contract. The main obligation is the fee for using the license. Payment methods vary, but typically include a one-time entry fee, a license fee, and periodic subsequent royalty payments. Additional types of payment may be established, in particular for training services and advertising fees.

Due to the specifics of the subject of the agreement, it should also provide, among other conditions, for the franchisee’s obligations to preserve the reputation of the franchisor company. This involves strict adherence to the standards set by the franchisor; instructions for organizing production (business).

In addition, the agreement, as a rule, also provides for the activities of the franchisee on the part of the franchisor. It should be borne in mind that the specific content of a franchise agreement may vary quite significantly depending on the type of activity that is the subject of the agreement.

Franchising opens up wide opportunities for entrepreneurs. Using franchising, the franchisor has the opportunity to widely and quickly grow its business without resorting to loans. Franchising allows manufacturers to exercise greater control over the terms of sale of their products. On the other hand, franchising gives an entrepreneur the opportunity to start his own business, benefiting from the experience, knowledge and support of the franchisor.

State registration of an organization

State registration of citizens carrying out entrepreneurial activities without forming a legal entity, as individual entrepreneurs and commercial organizations, is carried out in accordance with the “Regulations on the registration of business entities”, approved by presidential decree RF. A firm (company) is considered created and acquires the status of a legal entity only after state registration.

For state registration, the following documents must be submitted to the registering authority at the location of the business organization:

Application for registration of a company, drawn up in any form and signed by all founders;

The decision to create an organization;

Constituent documents: constituent agreement, or constituent agreement and charter, or charter (depending on the legal form);

A document confirming payment of at least 50% of the amount of the established (share) capital of the organization specified in the decision to create a company or in the constituent documents, as of the date of state registration;

Document confirming payment of the registration fee;

A document confirming the consent of the relevant antimonopoly authority to create an organization if the size exceeds the value established by the antimonopoly legislation RF.

State registration is carried out within 3 days from the date of submissionnecessary documents or within 30 calendar days from the date of mailing indicated in the receipt for sending the constituent documents given above. During state registration of an organization, it is not allowed to require other documents confirming its location specified in the constituent documents.

Registration is carried out by assigning the organization the next number in the register of incoming documents by affixing a special inscription (stamp) with the name of the registration authority, number and date on the first page (title page) of the organization's charter, countersigned by the official responsible for registration.

State registration of an organization may be refused if the submitted documents do not comply with the law. Notification of refusal of state registration within 3 days from the date of submission of documents for registration is sent to the applicant (applicants) at the address indicated by him in writing, signed by the official responsible for registration, with the obligatory indication of all documents or information not submitted for registration .

If it is established that the information contained in the submitted documents is unreliable, a violation of the procedure for creating an organization, as well as non-compliance of the constituent documents with the legislation of the Russian Federation, the registering authority is obliged to notify the organization within one calendar month from the date of registration of the need to make appropriate additions and (or) changes to the constituent documents. The organization, within 7 calendar days from the date of receipt of the specified notification, is obliged to make appropriate additions and (or) changes to the constituent documents and submit them to the registration authority. If, within the established time frame, the organization does not provide information about making changes and (or) additions to the constituent documents, then the body registering the organization is obliged to file a claim to invalidate (in whole or in part) the organization’s documents.

Any interested person has the right, within 6 calendar months from the date of registration of the organization, to apply to a court (arbitration court) to invalidate the registration of the organization and (or) its constituent documents (in whole or in part). A court or arbitration court decision is the basis for canceling the state registration of an organization (individual entrepreneur). Cancellation is made within 7 calendar days from the date of receipt by the registration authority of the court decision. The registration authority is obliged to send a written notification of this fact to the organization (entrepreneur) within 3 days from the date of cancellation of state registration on the basis of a court decision.

The registering authority is obliged to inform the tax authority at the location of registration within 10 days about the registration of the organization for inclusion in the unified state register or about the cancellation of the state registration of the organization in order to exclude it from the unified state register upon termination of its activities.

Information on the inclusion of an organization in the state register and exclusion from the state register is subject to publication in the prescribed manner. The decision to refuse state registration can be appealed in court (arbitration court).

Registration with the tax authority

Bodies that register organizations are required to inform the tax authority at their location about registered (unregistered) or liquidated (reorganized) organizations within 10 days after registration (non-registration) or liquidation (of) the organization.

Within 10 days from the date of state registration, the organization must register with the tax authority at its location. The organization submits to the tax authority an application for registration in the form established by the Ministry of Taxes and Duties of the Russian Federation, simultaneously with the application provides in one copy copies certified in the prescribed manner: certificates of state registration, constituent and other documents required for state registration, other documents, confirming compliance with the legislation of the organization’s creation. The tax authority is obliged to register the organization within 5 days from the date it submits the necessary documents and, within the same period, issue an appropriate certificate, the form of which is established by the Ministry of Taxes and Duties of the Russian Federation. The tax authority assigns the organization a tax identification number, which the organization must indicate in all documents. The taxpayer organization is included in the Unified State Register of Taxpayers.

About changes in the charter and other constituent documents of the organization, including those related to the formation of new branches and representative offices, changes in location, as well as permission to engage in licensed types of activities, the organization is obliged to notify the tax authority with which it is registered within 10 days. day period from the moment of registration of changes in the constituent documents. Registration and deregistration are carried out by the tax authority free of charge.

An organization that includes separate divisions located on the territory of the Russian Federation, and also if it owns taxable real estate, is obliged to register as a taxpayer with the tax authority, both at its location and at the location of each its separate division and the location of its real estate and vehicles. When carrying out activities in the Russian Federation through a separate division, an application for registration of the organization at the location of the separate division is submitted within one month after the creation of the separate division.

An organization's application for registration at the location of taxable real estate or vehicles is submitted to the tax authority at the location of this property within 30 days from the date of its registration.

In the event of liquidation or reorganization of an organization, the organization making a decision to close its branch or other separate division, or termination of activities through a permanent representative office, deregistration is carried out by the tax authority upon the application of the taxpayer within 14 days from the date of filing such an application.

Violation by the taxpayer of the deadline for registration with the tax authority, evasion of registration will entail the collection of fines in the prescribed amount.

Within 10 days after the date of state registration, the organization must register with government agencies in the same manner as when registering with the tax authority. The application form for registration is developed by the bodies of state extra-budgetary funds in agreement with the Ministry of Taxes and Duties of the Russian Federation.

When an organization registers with the tax authority and the bodies of state extra-budgetary funds, it is issued a certificate and relevant registration certificates necessary for opening a current and other bank accounts. Taxpayers are required to notify the tax authority with which they are registered within 5 days after the date of opening or closing a bank account, otherwise a fine will be imposed.

Opening bank accounts

In accordance with the law, payments between legal entities, as well as between individual entrepreneurs, are made by bank transfer. Settlements between these persons are also made in cash, but in a limited amount (no more than 10 thousand rubles per day). Non-cash payments are carried out through banks and other credit organizations in which entrepreneurs open appropriate accounts.

Organizations, according to the current legislation of the Russian Federation, have the right to open one or more accounts both in one bank and in several banks, including for non-cash payments.

An organization can open the following accounts:

1) , which are intended to make current payments by order of the organization and credit receipts of funds to its address. Current accounts are used by organizations to credit sales of products (works, services), record their income from non-sales operations, amounts of loans received and other income, make settlements with suppliers, the budget for taxes and equivalent payments, with workers and employees for and other payments included in the consumption fund, with banks for loans received and interest on them, as well as for payments based on decisions of courts and other bodies that have the right to make decisions on the collection of funds from the accounts of legal entities in an indisputable manner (tax, customs authorities).

The number of current accounts opened by an organization is not limited by law. However, if an organization is arrears in payments to the budget, then it must choose at its discretion one account (the so-called arrears account) in which all amounts received by this organization in other banks should be accumulated.

To open a current account, permission from the tax authority is required, which is issued upon application from the organization upon registration, as well as from the authorities of the Pension Fund of the Russian Federation;

2) Current accounts are open to non-profit institutions and commercial organizations that are not legal entities, such as branches. The list of transactions on the current account is limited, and funds can be disposed of only in strict accordance with the approved budget. As a rule, cash is issued from the current account for the payment of wages and other types of remuneration, for travel expenses, as well as for purposes related to the economic activities of the branch. The current account regime should be determined based on the powers of the branch, defined in the regulations on it, and obligations to budgets and state extra-budgetary funds in accordance with current legislation. Current accounts are also opened for public organizations, charitable foundations and other organizations not directly involved in business activities;

3) Special accounts are used to store funds strictly for their intended purpose.

4) Currency accounts are intended for making payments in foreign currency. These accounts are opened in commercial banks licensed by the Central Bank of the Russian Federation to conduct foreign exchange transactions. Accounts can be opened in any of the freely convertible currencies, with a separate account for each type of currency.

In accordance with the currency legislation of the organization, a transit account is opened, into which foreign currency earnings are preliminarily credited. From this account, the organization must sell on the domestic market up to 75% of foreign exchange earnings at the rate of the Central Bank of the Russian Federation. The balance of foreign currency earnings from the transit account is credited to the organization’s foreign currency account.

To open a foreign currency account, the same documents are provided to the bank as for opening a current account; but if a foreign currency account is opened in the same bank in which the organization has a current account, one application for opening a foreign currency account is sufficient;

5) Budget account usually have organizations that receive funds from the budget, and provided that these funds have a strictly designated purpose;

6) Deposit account is opened to organizations making a deposit to the bank using temporarily available funds for a certain period at a certain percentage. The formation of funds in depository accounts of legal entities is carried out, as a rule, by transferring the corresponding amounts from their settlement (current) accounts;

7) Temporary current account organizations to carry out operations to credit the initial contributions of the organization’s founders to the authorized (share) capital and persons participating in the subscription to shares.

Business organizations have the right to open accounts in any bank at the place of their registration or in a bank outside the place of their registration with the consent of the latter. The set of accounts is determined by the organization itself, depending on the tasks it solves.

The procedure for opening accounts is not fundamentally different and boils down to submitting the following documents to the bank chosen by the organization:

Application for opening an account signed by the head and chief accountant of the organization. If there is no position of chief accountant on staff, the application can only be signed by the head of the organization;

Notarized copies of constituent documents;

Certificate of state registration of the organization;

A document confirming the organization's registration with the tax authority;

A document confirming registration with the Pension Fund of the Russian Federation;

Certificate of registration with state statistics bodies;

A notarized card with sample signatures of the organization’s leaders and an imprint of a seal approved by a notary or in accordance with the established procedure;

Certificate of permission to open an account issued by the tax authority and the Pension Fund of the Russian Federation.

The card with sample signatures is provided to the bank in two copies. The right of first signature belongs to the head of the organization for which the account is opened, as well as to officials authorized by the head. The right of the second signature is given to the chief accountant and authorized persons. The right of first signature cannot be granted to the chief accountant of the organization or other persons having the right of second signature.

If at least one signature on an account is replaced or added to (the bank), a new card with sample signatures is submitted. If the signatures of the head and chief accountant of the organization remain the same on the new card, then additional notarization is not required. In this case, the authorization signature of the bank's chief accountant is sufficient or his deputy after checking the signatures of the manager and chief accountant who signed the card with samples of their signatures on the card being replaced.

If there is a temporary acting manager or chief accountant of the organization, a new temporary card is presented only with a sample signature of the person temporarily acting, certified by a notary.

When a person is temporarily granted the right of first or second signature, as well as when one of the persons authorized to sign documents by the head or chief accountant of the organization is temporarily replaced, a new card is not drawn up, but an additional card is provided with a sample signature of the temporarily authorized person indicating its validity period, which signed by the head and chief accountant of the organization, sealed and does not require additional certification.

Licensing of entrepreneurs' activities

Licensingrepresents activities related to the issuance of licenses, re-issuance of documents confirming the availability of licenses, suspension and cancellation of licenses and supervision of licensing authorities over compliance by licensees when carrying out licensing activities with the relevant licensing requirements and conditions. License is a document issued by a licensing authority that provides permission (the right) to carry out a licensed type of activity subject to mandatory compliance with licensing requirements and conditions. A license is issued to a legal entity or individual entrepreneur, who are considered licensees.

In accordance with federal legislation, newly created business organizations and individual entrepreneurs are required to obtain a special permit-license to carry out certain types of activities. The organization carries out licensing of activities in accordance with Federal Law No. 158-FZ “On licensing of certain types of activities”, however, the new procedure for licensing certain types of activities does not apply to the licensing of specific types of activities, the licensing of which was established to come into force before the date of entry into force of this Federal laws and other federal laws; Therefore, when carrying out certain types of activities, it is necessary to be guided by the relevant legislative acts.

The basic principles of licensing are :

Protection of freedoms, rights, legitimate interests, morality or health of citizens, ensuring the defense of the country and security of the state;

Ensuring the unity of economic space on the territory of the Russian Federation;

Approval of a unified list of licensed types of activities and a unified licensing procedure on the territory of the Russian Federation;

Transparency and openness of licensing;

Compliance with the law when licensing. The Law establishes that licensed types of activities include types of activities, the implementation of which may entail damage to the rights, legitimate interests, morality and health of citizens, national defense and security, and regulation cannot be carried out by methods other than licensing.

A license is issued for each licensed type of activity. It is important that the type of activity for which a license has been obtained can only be carried out by a licensed legal entity or individual entrepreneur.

The validity period of the license is established by the regulations on licensing of a specific type of activity, but cannot be less than 3 years, however, federal laws and regulations on licensing of specific types of activities may provide for an indefinite validity of the license. A license is issued for a period of less than 3 years upon application of the license applicant. The validity period of a license may be extended at the request of the licensee, unless otherwise provided by the regulations on licensing a specific type of activity.

To obtain a license, its applicant (legal entity, individual entrepreneur) must submit the following documents to the relevant authority:

1) application for a license indicating:

A) the name and organizational and legal form of the legal entity, its location, the name of the bank and the current account number - for a legal entity;

B) last name, first name, patronymic, identification document details - for an individual entrepreneur;

c) the licensed type of activity that a legal entity or individual entrepreneur intends to carry out, and the period during which this type of activity will be carried out;

2) copies of constituent documents and a copy of the certificate of state registration of the licensee as a legal entity (the originals must be presented if the copy is not certified by a notary) - for legal entities;

3) a copy of the certificate of state registration of a citizen as an individual entrepreneur (with presentation of the original if the copy is not certified by a notary) - for individual entrepreneurs;

4) a certificate of registration of the licensee (legal entity, individual entrepreneur) with the tax authority;

5) a document confirming that the license applicant has paid a fee for the consideration by the licensing authority of the license applicant’s application.

All documents submitted to the relevant licensing authority for obtaining a license are accepted according to the inventory, a copy of which is sent (handed) to the applicant with a note on the date of acceptance of the documents by the specified authority.

In accordance with the Law, the licensing authority must make a decision on issuing a license or refusing it within a period not exceeding 30 days from the date of receipt of the application of the license applicant with all the necessary documents. Licensing provisions for specific species may establish shorter deadlines for issuing or refusing to issue a license. The licensing body is obliged to notify the license applicant about the decision made within 3 days after the said body makes the corresponding decision. Notification of the issuance of a license is sent (delivered) to the license applicant in writing, indicating the bank account details and the deadline for payment of the license fee. The issuance of a document confirming the availability of a license must be made within 3 days after the applicant submits a document confirming payment of the license fee.

A notice of refusal to issue a license is sent (handed) to the license applicant in writing, indicating the reasons for the refusal, which may be: the presence of unreliable or distorted information in the documents submitted by the license applicant; non-compliance of the license applicant with the licensing requirements and conditions. The license applicant, in accordance with the established procedure, has the right to appeal the decision of the licensing authority to refuse to issue a license, as well as to demand an independent examination, the procedure for conducting and paying for which is established in the regulations on licensing specific types of activities.

The maximum fee for consideration by the licensing authority of an application of a license applicant cannot exceed three times the minimum wage in force at the time of consideration of the application. Amounts of payment for consideration of applications of license applicants are sent to the appropriate budget.

Licensing authorities may monitor the licensee’s compliance with licensing requirements and conditions, and may suspend the license in the event of: licensing authorities, state supervisory and control bodies, and other bodies within their competence identifying violations by the licensee of licensing requirements and conditions that may lead to damage rights, legitimate interests, morality and health of citizens, as well as the defense of the country and state security; failure by the licensee to comply with decisions of licensing authorities obliging the licensee to eliminate identified violations.

A license may be revoked by a court decision based on an application from the licensing authority that issued the license or from a government agency in accordance with its competence.

The grounds for revocation of a license are:

Detection of inaccurate or distorted data in documents submitted to obtain a license;

Repeated or gross violation by the licensee of licensing requirements and conditions;

Illegality of the decision to issue a license.

If a legal entity is being transformed, its name or location is changing, the licensee - the legal entity or its legal successor - is required to submit an application for re-issuance of the document confirming the availability of the license, attaching the relevant documents confirming the specified information.

The amount of the license fee for issuing a license is established by the Government of the Russian Federation in the regulations on licensing specific types of activities. The maximum license fee for issuing a license should not exceed ten times the minimum wage established by federal law.

If the licensee has not paid the license fee within 3 months after the decision to issue a license, the censorship body that issued the license has the right to cancel the said license. The amounts of license fees for issuing licenses are included in the revenues of the relevant budgets. Carrying out a certain type of activity without a special permit (license) is one of the signs of recognizing such activity as illegal business.

Licensing of certain types of business activities is established not only by federal law, but also by government regulations RF. Article 17 of the Federal Law establishes a list of types of activities for which licenses are required, therefore entrepreneurs, when intending to carry out certain types of activities, must be guided by the provisions of this Law and other federal laws and regulations of the Government of the Russian Federation.

In the event of a transformation of a legal entity, a change in its name or location, the licensee - a legal entity or its legal successor - is obliged to immediately submit an application for re-issuance of a document confirming the availability of a license, attaching the relevant documents confirming the specified information. In the event of a change in the name or place of residence of an individual entrepreneur, the licensee - an individual entrepreneur - is obliged to immediately submit an application for re-issuance of a document confirming the existence of a license, attaching relevant documents confirming the specified information.

In the case of reissuance of a document confirming the presence of a license, a fee is charged for issuing the specified document and making changes to it, the amount of which is established by the Government of the Russian Federation and cannot exceed one tenth of the minimum wage. The amounts of the specified fee are credited to the appropriate budgets.

Development and registration of a trademark and service mark

In the mechanism for creating and operating your own organization (firm, company), important elements are the development, registration and use of a trademark and service mark, which represent designations that can distinguish, respectively, the goods and services of some legal entities and individuals from homogeneous goods and services of other legal entities and individuals persons A trademark can be registered in the name of a legal entity, as well as an individual carrying out business activities as an individual entrepreneur. The right to a trademark is protected by law. The owner of a trademark has the exclusive right to use and dispose of the trademark, as well as to prohibit its use by others. In accordance with the Law of the Russian Federation “On Trademarks, Service Marks and Appellations of Origin of Goods,” no one can use a trademark without the permission of the owner. A violation of the rights of the owner of a trademark is the unauthorized manufacture, use, import, offer for sale, sale, other introduction into economic circulation or storage for this purpose of a trademark or a product designated by this sign, or a designation confusingly similar to it in relation to homogeneous ones. goods. Criminal liability has been established for the unlawful use of a trademark.

Verbal, figurative, dimensional and other designations or combinations thereof can be registered as a trademark. A trademark can be registered in any color or color combination.

An application for registration of a trademark is submitted by a legal entity or an individual to the Patent Office of the Russian Federation, including through a patent attorney registered with the Patent Office. The application relates to one trademark and must contain: an application for registration of the designation as a trademark indicating the applicant, his location or place of residence; claimed designation and its description; a list of goods for which registration of a trademark is sought, grouped by classes of the International Classification of Goods and Services for the registration of marks. The application must be accompanied by a document confirming payment of the fee in the prescribed amount; statute of a collective mark, if the application is submitted for a collective mark.

Before making a decision on registration, the Patent Office carries out an examination of the application, which includes a preliminary examination and examination of the applied designation. A preliminary examination of an application is carried out within a month from the date of its receipt by the Patent Office. During this period, the content of the application, the availability of necessary documents, and their compliance with established requirements are checked, and the applicant must notify that the priority of the trademark has been established.

In accordance with Art. 6 of the Patent Law of the Russian Federation, registration of trademarks is not allowed:

Consisting only of notations;

Lack of explanatory ability;

Representing an image of the state emblem, as well as flags and emblems, official names, etc.;

Those that have come into general use as a designation for goods of a certain type;

Being generally accepted symbols and terms;

Indicating the type, quality, quantity, properties, purpose, value of goods, as well as the place and time of their production or sale.

Registration as a trademark or their elements of designations that are false or capable of misleading the consumer regarding the product or its manufacturer is not permitted; contrary to public interests, principles of humanity and morality. Designations that are identical or similar to the point of confusion cannot be registered as a trademark: with trademarks previously registered or applied for registration in the Russian Federation in the name of another person in relation to similar goods; from trademarks of other persons protected without registration by virtue of international treaties of the Russian Federation; with certification marks registered in accordance with the established procedure.

Designations that reproduce: well-known brand names (or part thereof) in the territory of the Russian Federation, owned by other persons who received the right to these names earlier than the date of receipt of an application for a trademark in relation to similar goods, are not registered as a trademark; industrial designs, the rights to which in the Russian Federation belong to other persons; names of works of science, literature and art known in the Russian Federation, characters from them or quotes. Works of art or their fragments without the consent of the copyright owner or his successors; surnames, first names, pseudonyms and derivatives from them, portraits and facsimiles of famous persons without the consent of these persons, their heirs, respectively the competent authority or the Federal Assembly of the Russian Federation.

Based on the decision to register a trademark, the Patent Office, within a month from the date of receipt of the document on payment of the established fee, registers the trademark and enters it into the State Register of Trademarks and Service Marks, and the issuance of a certificate for the trademark is carried out by the Patent Office of the Russian Federation within 3 months from date of registration of the trademark in the Register. Registration of a trademark is valid for 10 years, counting from the date of receipt of the application by the Patent Office of the Russian Federation, however, the validity period of registration of a trademark can be extended at the request of the owner, submitted during the last year of its validity, each time for 10 years.

Owners of a trademark can register it in foreign countries or register it internationally by filing an application with the Patent Office RF.

A trademark can be assigned by its owner under an agreement to a legal entity or individual, and the right to use the trademark can also be transferred to another person on the basis of a license agreement. The trademark assignment agreement and the license agreement must be registered with the Patent Office RF, otherwise they are considered invalid.

A person who illegally uses a registered trademark, at the request of its owner or prosecutor, is obliged to stop using it and compensate the victim for the losses caused; publish a court decision in order to restore the business reputation of the victim; remove from the product or its packaging an illegally used trademark or designation confusingly similar to it, or destroy manufactured images of the trademark or designation confusingly similar to it.

In accordance with Art. 180 Criminal Code RF illegal use of the desired trademark, service mark, name of place of origin of goods or similar designations for homogeneous goods, if this act was committed repeatedly or caused large-scale damage, is punishable by a fine in the amount of 200 to 400 times the minimum wage or in the amount of wages or other income of the convicted person for a period of 2 to 4 months, or compulsory work for a period of 180 to 240 hours, or correctional labor for a period of up to 2 years.

A trademark is one of the components of an organization (enterprise), an individual entrepreneur.

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The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year.

20.1 The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year. Invites a worker whose salary is 48 thousand den. Unit in year. And he buys raw materials for 80 thousand. Unit in year. Production equipment owned by the entrepreneur is valued at 160 thousand den. This amount could bring him 16 thousand den. Unit The annual depreciation of equipment is 20 thousand den. Unit Before this, an entrepreneur working at a factory received a salary of 60 thousand per year. In the first year of operation of the workshop, revenue amounted to 288 den. Unit in year.
Assuming total costs equal total revenue...
- Accounting profit will be 0
+ / answer / + Economic profit will be equal to 0 (Accountant PR - Internal costs)
- Economic profit will be greater than 0
- Accounting profit will be greater than 0

20.2 The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year. Invites a worker whose salary is 48 thousand den. Unit in year. And he buys raw materials for 80 thousand. Unit in year. Production equipment owned by the entrepreneur is valued at 160 thousand den. This amount could bring him 16 thousand den. Unit The annual depreciation of equipment is 20 thousand den. Unit Before this, an entrepreneur working at a factory received a salary of 60 thousand per year. In the first year of operation of the workshop, revenue amounted to 288 den. Unit in year.
Accounting costs include the costs of...
+ / answer / + Workshop rental
- Payment for improved opportunities to use the money spent
- Remuneration of the entrepreneur himself
+ / answer / + Depreciation

20.3 The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year. Invites a worker whose salary is 48 thousand den. Unit in year. And buys raw materials for 80 thousand. Unit in year. Production equipment owned by the entrepreneur is valued at 160 thousand den. This amount could bring him 16 thousand den. Unit The annual depreciation of equipment is 20 thousand den. Unit Before this, an entrepreneur working at a factory received a salary of 60 thousand per year. In the first year of operation of the workshop, revenue amounted to 288 den. Unit in year.
The difference between accounting and economic profit will be...
Enter answer = Implicit (internal) costs = 16 + / answer / + 60 = 76 thousand rubles.

65) An enterprise entering the instant porridge market ordered marketing research, including the relationship between the prices of its products and the prices of similar products, household incomes, and state food policy. The head of the marketing department has lost the sheet with the latest findings and is trying to reconstruct them himself from the data available in the report.
The degree of relationship between instant cereals in consumption and other goods (milk, sugar, vegetables, cooking utensils, etc.) is reflected by the coefficient...
+ /answer/ + cross elasticity of demand
- price elasticity of demand
- price elasticity of supply
- income elasticity of demand

Economic and accounting costs.

Task 1. Major Pronin is the owner and manager of the detective agency "Sledopyt", which is located in his country house.

a) Major Pronin believes that his agency is much more profitable than other detective agencies, since he does not have to pay rent for the premises. Do you agree with Major Pronin?

b) the accounting profit that the major receives from his business is 10 thousand rubles per month. If the major did not use the country house as the office of a detective agency, but rented it out, he could receive 3 thousand rubles monthly as rent. The other day, Pronin received an offer from a reputable detective company to work as an agent with a salary of 8 thousand rubles per month. Considering this proposal, can Major Pronin’s business be called profitable?

c) Major Pronin likes to repeat that he is his own general and is ready to give 5 thousand rubles a month just to not have a boss over him. Will this additional information about the Major's character affect your answer to the previous question?

Task 2. A certain citizen N., having refused the position of an engineer with a salary of $500 per month, organized a small enterprise. To do this, he used personal savings in the amount of $1,500 thousand. In addition, a loan in the amount of $5,000 was taken out. What will be the economic and accounting costs, respectively, if the annual interest on the loan is 20%, and on citizens’ deposits - 12% per annum ?

Problem 3 . Baker Ivanov organizes a confectionery shop. He rents premises for 10 thousand den. units per year, invites a pastry chef whose salary is 24 thousand den. units per year, and buys raw materials for 40 thousand den. units in year. The production equipment owned by Ivanov is estimated at 80 thousand den. units This amount could bring him an annual income of 8 thousand den. units Annual depreciation of equipment is 10 thousand den. units

Before this, Ivanov, working at a bakery, received a salary of 30 thousand den. units in year. Ivanov knows that he has entrepreneurial skills and estimates them at 6 thousand. units

In the first year of operation of the workshop, revenue reached 144 thousand. units

Calculate the accounting and economic profit of the confectionery shop.

Task 4. Sidorov owns a ceramics production company. He hires one assistant for 120 d. per year with payment at the end of the year and 200 d. per year is spent on the purchase of raw materials and supplies. Sidorov uses his own premises for a workshop. He could rent it to a competitor for 100 d. per year. A competitor offers Sidorov a potter's job with a salary of 150 d. per year. The annual income from the sale of ceramic products is 650 rubles. Find the explicit and implicit costs, accounting and economic costs, accounting and economic profit of Mr. Sidorov.

Task 5. To organize his own business, the entrepreneur spent 40 thousand on the purchase of equipment that would pay for itself in 5 years, rented premises for 5 thousand: UAH. annual payment. In addition, he needs to spend 20 thousand annually on the purchase of raw materials and 12 thousand on workers’ salaries.

Calculate the estimated economic and accounting profit if a businessman values ​​his entrepreneurial talent at 5 thousand UAH, and previously received an annual salary of 3 thousand UAH. Please note that income tax is 20%, salary tax is 20%, income tax is 10%, and banks pay on time deposits. 20% per annum. Gross income from business is 72 thousand UAH.

Task 6. Citizen N., having refused the position of engineer with a salary of 50 thousand.e. per month, organized a company, using personal savings in the amount of 150,000 USD, in addition, a loan was raised in the amount of 500,000 USD, which was used to purchase equipment. The annual interest rate for the loan is 20%. Loan on citizens' deposits 12%. What are the economic and accounting costs?

Problem 7 . To organize his own company, Mr. N left his job as a specialist with a salary of 20,000 rubles per month. Renting premises for a warehouse and office would cost him 200 and 60 thousand rubles per year. In order to save money, he adapted part of his house as storage and administrative space. The purchase of equipment with a service life of 5 years cost him 100,000 rubles. The annual salary fund at the company is 120,000 rubles.

He uses 100,000 rubles to organize the business. own savings, and the missing 500,000 rubles to create inventory. takes out a loan at 20%. The interest on deposits is 10% per annum, the annual revenue of the company is 1.25 million rubles.

Find the amount of accounting and economic profit. What does the difference between these values ​​indicate?

Task 8. A housewife has decided to open a laundry and expects to receive an annual revenue of 120 thousand rubles. To do this she needs:

Rent a premises and pay an annual rent of 30 thousand rubles;

Hire two assistants with a salary of 20 thousand rubles per year, whose work will be paid from the proceeds;

Buy equipment worth 60 thousand rubles;

Pay other expenses (inventory, washing powder, rinse aids, etc.), which amount to 15 thousand rubles per year.

She decided to use family savings to purchase equipment that would last 10 years. Bank interest on deposits is 25% per annum, and on loans 30% per annum. Define:

a) the amount of annual accounting and economic costs;

b) the amount of annual accounting and economic profit.

Problem 9 . A year ago, John Smith inherited 220 acres of land and began farming with his wife Sally. He employed three workers, to whom he paid wages in the amount of $30,000 during the year. In order to finance the purchase of equipment, fertilizers. Semyon, John Smith took out a loan from a bank for a period of 10 years with an annual interest payment of $5,000 per year.

The initial cost of capital (tractors, watering machines, sheds) upon its acquisition, i.e. a year ago, was $100,000. Its current market value is $80,000. In addition, the newly-minted farmer made other types of financial expenses: insurance, materials, gasoline. These costs totaled $15,000. Smith also estimated that he could earn $20,000 on another farm, and his wife could earn $10,000 annually for the same work.

The farmer uses his own land. If he were to lease it, the annual rent on this land would be $150 per acre. Define:

A) the amount of the farmer’s annual depreciation payments;

B) the amount of the farmer’s annual accounting costs;

C) the value of the farmer's annual economic costs.

4. Money circulation and the fight against inflation

132) The object of purchase and sale on the financial capital market is...

Securities

2) Machinery and equipment

3) Raw materials and supplies

4) Rights to dispose of valuables

78) The object of the modern labor market is...

+ Ability to work

Employer

Wage

Worker

133) The volume of investment directly depends on..(at least 2 options)

+ real national income

+ real interest rate

Euro exchange rate

Rent values

75) The volume of investment does not depend on...

Expected rate of net profit

Economic expectations

Real interest rate

+ national currency exchange rate

123) The volume of family savings in the year before last amounted to 6,400 den. units, in the past – 6800 den. units If it is known that the marginal propensity to consume is 0.6, then the increase in disposable income was ______ den. units = (6800-6400)/(1-0.6) = 1000

124) The volume of savings last year amounted to 500 monetary units. At the end of the current year (for the same period), savings increased by 150 monetary units. If the average propensity to save is 50%, the disposable income is ____ monetary units.

58) The volume of savings last year amounted to 460 den. units At the end of the current year (over the same period), savings increased by 49 den. units If the average propensity to save is 40%, then the disposable income of the current period is equal to ___________ monetary units.

+ 203,6 аps=s/y

94) One of the reasons for the existence of a natural rate of unemployment is

Developed labor market infrastructure

Salary stability

Lack of structural changes in the economy

Declining youth participation in the labor force

95) One of the reasons for the “market fiasco” is(are) ...

1. externalities
2. lobbying interests
3. bureaucracy
4. electoral pressure

88) One of the main properties of factors of production as groups of resources is....

Their uncertainty as an economic category

Quantitative unlimitedness

+ Their relationship is within certain limits

- They are completely interchangeable

45 An oligopolistic market is represented by five firms. Under current conditions, an oligopoly firm will prefer to maximize profits...

Reducing prices for your products

Increasing prices for their products

Development of an explicit or implicit agreement on a joint pricing policy with other companies in the same industry

14 The description of the economy in the form of proportions between the spheres of material and intangible production and the non-productive sphere expresses the _______ structure of the economy.

A) reproductive

B) territorial

IN) industry

D) social

44) Determining the share of each participant in the production process in the produced product is the content of _______________ as a stage of social production.

+ distributions

Production

Consumption

46) Features of a market with monopolistic competition are...

Imperfect information content of sellers and buyers about market conditions

+ Influence on the price level within a fairly narrow framework

Lack of substitute products

+ Availability of many sellers and buyers

2) The main characteristic of a service as a product is...

+ its immateriality

Mismatch between production and consumption

Its materiality

Creating stock in a warehouse

33 The distinctive features of a command economy are...

­ Predominance of state ownership of economic resources

­ Implementation of planning of production and distribution processes of social production

The predominance of private ownership of economic resources

High degree of social differentiation in society

13) The difference between a fee and a tax is...

Payment of a fee as a condition for performing legally significant actions

Payment by individuals and legal entities

Obligation to pay it

+ Free payment

136) The ratio of the increase in investment to the increase in income (GDP) that caused this growth is called….

+ accelerator

Animator

Economies of scale

Effect income

12.1) Having gone for a walk into the forest, father and son were very upset to see that the forest area was simply littered with garbage. It was clear that some garbage had been dumped recently, while others had lain there for a long time, maybe more than one year.

This situation also arose due to the fact that the forest was ________owned.

State

2. Private

4. Communal

12.2) The problem of forest pollution can be solved (Specify at least 2 answer options)

A) specification of forest ownership rights

B) administrative methods (imposition of fines, sanctions)

B) only at the global level

D) by defining a city referendum and determining the majority opinion on this issue

12.3) Establish a correspondence between the terms and their content

A) "tragedy of the commons"

B) specification of property rights

B) property relations

1) tendency towards predatory use of common property A)

2) a system of exclusion from access to material and intangible resources B)

3) behavioral relations between people arising in connection with the existence of goods and relating to their use

4) assignment of individual powers to one or more subjects B)

14 An officially recognized unemployed woman became a housewife. These changes in her life are not taken into account in the movement of numbers

1. Unemployed

Hidden unemployment

3. Economically inactive population

4. Economically active population

13) The initial graphs of the supply and demand functions on the market for some products are represented by black lines

A decrease in fuel prices will lead to the fact that the new volume of product sales compared to the previous...

Grows by 75 thousand units.

2) will remain unchanged

3) will be sold at a higher price and will increase by 35 thousand units.

4) will be sold at a lower price and will increase by 35 thousand units.

13) The initial graphs of the supply and demand lines are represented by black lines

Introduction of a tax of 2500 den. units from 1 thousand PC. will lead to the establishment of a market with the following parameters: sales volume ____, price____.

A) 20 thousand pieces. 250 den. units

B) 15 thousand pieces. 400 den. units

B) 20 thousand pieces. 450 den. units

D) 25 thousand pieces. 300 den. units

114) Transferring the income tax rate from proportional to progressive will make this tax an effective instrument of_______ policy

Automatic monetary

+ automatic fiscal

Flexible fiscal

Flexible monetary

68) Encouraging producers to create economic goods necessary for society at the lowest cost and receive sufficient profit ensures that the market performs __________ functions.

Information

Pricing

+ stimulating

Regulatory

68.1) Encouraging producers to produce new products and reduce production costs expresses the essence_____ functions of the market

Information

+ stimulating

Controlling

Regulatory

66) An increase in real wages in society while a decrease in nominal wages speaks of (about) ...

Decreased welfare of citizens

Successful transition from a planned economy to a market economy

+ lowering the general level of prices for goods and services

Increasing the general level of prices for goods and services

14) Such a change in the money supply can be caused__ by the central bank.

+ growth of the discount rate

Reducing the reservation rate

Issue of money

Purchasing government securities

13) Minerals are an example of a factor of production such as...

+ Earth

Capital

Entrepreneurial skills

15) The policy of cheap money is inherent...

+ lower interest rate

Reducing inflation

Reduced money supply growth

Reduction in investment

51) The dear money policy is applied in the conditions of...

+ “overheated environment” in order to limit too rapid economic growth

No inflation otherwise money definitely can't be expensive

High unemployment in order to ensure social protection of citizens

Crisis, since expensive money means profits for banks and the real sector of the economy

51.1) The policy of expensive money leads to...

Lowering the interest rate

+ limiting inflation

Increase in money supply

Investment growth

51) The policy of cheap money leads to….

Cheaper loans, and therefore a decrease in the profits of commercial banks and a crisis in the banking system

A decrease in the amount of money in the economy in national currency due to the purchase by the population of large volumes of foreign currency

- a decrease in inflation rates, and therefore, according to the Phillips curve, an increase in unemployment

Cheaper credit, which means an increase in total spending, investment, production volumes and “employment”

52) Full control over prices and production volumes is typical for...

Oligopolies

Monopolistic competition

+ Monopolies

Monopsony

69) Based on the presence of targeted actions leading to changes in the amounts of government spending, taxes and the balance of the state budget, fiscal policy is distinguished.

Long-term and short-term

+ discretionary and automatic

Fiscal and monetary

Stimulating and restraining

67) Consumer cost of service...

Absent

Has a material form

+ does not have a real form

Exists only for some types of services

174) The correct formula for the price of land is as follows

Where E is rental income. P - the minimum price for which

the owner of a resource generating rental income (R) is ready to give it up, r is the bank interest rate.

175) The government strives to ensure the innovative development of the country’s national economy in the face of growing competition in all areas of international economic relations. To achieve this goal, it has developed a set of measures. including different microeconomic policies.

According to the above situation, we can conclude that: that the government wants to achieve economic growth.

Extensive

impulsive

Empathetic

- intensive

175.1) The government strives to ensure the innovative development of the country’s national economy in the face of growing competition in all areas of international economic relations. To achieve this goal, it has developed a set of measures. including different microeconomic policies.

To ensure innovative development, additional investments are needed. Among the measures. allowing to achieve an increase in their size include...

+ providing tax benefits to investors

Carrying out a policy of “expensive” money

Refusal of public investment projects

+ introduction of an accelerated depreciation mechanism

175.2) The government strives to ensure the innovative development of the country’s national economy in the face of growing competition in all areas of international economic relations. To achieve this goal, it has developed a set of measures. including different microeconomic policies.

Establish a correspondence between economic phenomena and government policy measures.

1. International capital migration

2. International labor migration

3. International trade

1) State guarantees to direct foreign investors

3) increasing export duties on raw materials and semi-finished products

2) assistance to universities that attract leading foreign specialists to train students

Introduction of restrictions on the opening of branches of foreign

66) The right of use in its classical economic content expresses...

1. the process of using things in accordance with their functional purpose
2. the process of using things according to their economic purpose
3. the possibility of transferring things by inheritance or by will
4. possibility of alienation of means and results of production

67) An enterprise entering the instant porridge market ordered marketing research, including the relationship between the prices of its products and the prices of similar products, household incomes, and state food policy. The head of the marketing department has lost the sheet with the latest findings and is trying to reconstruct them himself from the data available in the report.

Establish a correspondence between the types of elasticity coefficients and the factors of demand and supply taken into account when calculating them.

1. Increase in the price of this product

2. Increase in prices for substitute goods

3. Decline in real incomes of the population

1) - elasticity of supply

2) - cross elasticity

Income Elasticity of Supply

3) - elasticity of demand by income

98) A direct factor of economic growth is the change

Level of monopolization of industry markets

Technologies and organization of production

Taxation level

Prices of production resources

159) The marginal propensity to save is 0.2. The value of the autonomous expenditure multiplier will be...s+c=1 c=0.8 mpc=1/0.8=1.25

14) Providing consumer loans is part of the _______ operations of commercial banks.

Passive

+ active

Active - passive

Passive - active

87) Marginal product with an increase in the number of employees while other factors of production remain constant...

First it decreases, then it increases

Increases with any number of people employed

+ first increases, then decreases

Reduced for any number of employees

12) By providing society with knowledge about the socio-economic behavior of people and their groups, economics performs the following function:

Practical

+ Theoretical

Ideological

Methodological

11) The subject of studying economic theory is not searching for the answer to the question “_________”

1. Using what means and technologies to produce

Why produce?

3. Who will be the consumer?

4. What goods and services to produce?

20.1 The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year. Invites a worker whose salary is 48 thousand den. Unit in year. And buys raw materials for 80 thousand. Unit in year. Production equipment owned by the entrepreneur is valued at 160 thousand den. This amount could bring him 16 thousand den. Unit The annual depreciation of equipment is 20 thousand den. Unit Before this, an entrepreneur working at a factory received a salary of 60 thousand per year. In the first year of operation of the workshop, revenue amounted to 288 den. Unit in year.

Assuming total costs equal total revenue...

Accounting profit will be 0

+ Economic profit will be equal to 0 ( Accountant PR – Internal costs)

Economic profit will be greater than 0

Accounting profit will be greater than 0

20.2 The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year. Invites a worker whose salary is 48 thousand den. Unit in year. And he buys raw materials for 80 thousand. Unit in year. Production equipment owned by the entrepreneur is valued at 160 thousand den. This amount could bring him 16 thousand den. Unit The annual depreciation of equipment is 20 thousand den. Unit Before this, an entrepreneur working at a factory received a salary of 60 thousand per year. In the first year of operation of the workshop, revenue amounted to 288 den. Unit in year.

Accounting costs include the costs of...

+ Workshop rental

Payment for improved opportunities to use the money spent

Remuneration of the entrepreneur himself

+ Depreciation

20.3 The entrepreneur organizes his own production. He rents the premises for 20 thousand den. Unit in year. Invites a worker whose salary is 48 thousand den. Unit in year. And buys raw materials for 80 thousand. Unit in year. Production equipment owned by the entrepreneur is valued at 160 thousand den. This amount could bring him 16 thousand den. Unit The annual depreciation of equipment is 20 thousand den. Unit Before this, an entrepreneur working at a factory received a salary of 60 thousand per year. In the first year of operation of the workshop, revenue amounted to 288 den. Unit in year.

The difference between accounting and economic profit will be...

Enter answer = Implicit (internal) costs = 16 + 60 = 76 thousand rubles.

65) An enterprise entering the instant porridge market ordered marketing research, including the relationship between the prices of its products and the prices of similar products, household incomes, and state food policy. The head of the marketing department has lost the sheet with the latest findings and is trying to reconstruct them himself from the data available in the report.

The degree of relationship between instant cereals in consumption and other goods (milk, sugar, vegetables, cooking utensils, etc.) is reflected by the coefficient...

+ cross elasticity of demand

Price elasticity of demand

Price elasticity of supply

Income elasticity of demand

12 Enterprise A, engaged in the production of polyethylene, needs in the near future to purchase 3 new machines with a total cost of 30 million rubles, the production of which is carried out by enterprise B. Enterprise A currently does not have the funds to purchase them; Enterprise B, on the contrary, has excess funds.

Enterprise A took out a bank loan for 30 million rubles, then another company made a deposit in the same bank in the amount of 10 million rubles, while the offer of money

Has not changed

+ Decreased by 20 million rubles.

Increased by 40 million rubles.

Increased by 20 million rubles.

13 Enterprise A decided to take out an inter-farm loan, which includes ...

Audit

Forfaiting

+ Help with financial matters

+ Commercial loan

7) By providing society with knowledge about the socio-economic behavior of people and their groups, economics performs a _________ function.

1) theoretical

2) practical

3) methodological

4) ideological

52) The advantage of the intensive type of economic growth is...

Creating conditions for relatively high employment

+ increasing the knowledge intensity of production

53) The advantage of the extensive type of economic growth is...

Depletion of natural resources

+ creating conditions for relatively high employment

Increasing costly nature of production

Increasing the knowledge intensity of production

13) With an annual inflation rate of 5%, the inflation rate will approximately double in ____ years

G ) 14 =70/5

1) Attraction of investments can be carried out through such a source of financing as

Profit remaining at the disposal of enterprises

Funds accumulated by the enterprise

+ Sinking fund funds

Proceeds from the sale of shares

13 Examples intangible production are...(specify at least 2 answer options)

Investments associated with the opening of production include expenses such as renting warehouse space, renting work premises that meet all safety regulations and standards, and, as a result, hiring more employees to provide sewing, unloading, and delivery of goods. And this is not the entire list of difficulties that await a young entrepreneur who dreams of opening his own production.

Organizing your own manufacturing company is not only more expensive, but also quite labor-intensive from the legal side. Indeed, in addition to the responsibility that the employer bears for the timely payment of wages, payment of taxes to the state treasury and provision of the team with appropriate premises, it is also necessary to take into account the package of mandatory insurance services, maintain all sanitary standards, select a warehouse and work shop, guided by a number of criteria.

However, this is only one of the visible sides of this issue. On the other hand, there are a large number of advantages that will be received by a businessman who decides not just to sell this or that product, but to produce it himself. Firstly, the production sector is capable of generating income that is several times higher than the income from the same small business in the trade sector. Secondly, most experts argue that any production (even very small) is a much more stable and reliable business than other forms of activity. Thirdly, small production is characterized by incredible flexibility and mobility in relation to external economic changes. (A striking example of this statement is the crisis: while small factories either reduced production volumes or suspended their activities for some time, large industries and service firms either went bankrupt or continued to exist at the expense of government programs.)

Suppose an entrepreneur decides to open his own business, the main activity of which will be, for example, printing logos on various surfaces (T-shirts, sweatshirts, caps, etc.). Now he needs to create a website, rent office space and cooperate with any printing house that is already engaged in a similar type of activity. Thus, his business will only perform an intermediary function between the printing house and the consumer. The businessman will be extremely dependent on the manufacturing company, since in case of any equipment failure or large order quantity, he will not be able to deliver the products on time. Among other things, he will not be able to offer the consumer a good price for the product: it will always be slightly overpriced, because it will include the basic service plus office rent and payment for the services of working personnel.

Now let's try to look at a similar situation, but from a different angle. Imagine that, having decided to organize such a business project, an entrepreneur at the same time begins organizing the production part: purchasing the equipment necessary for printing, expanding the staff, renting a warehouse, renting a room for sewing T-shirts and sweatshirts, and hiring the appropriate personnel. Yes, at the initial stage a much larger amount of costs and investments is noticeable. However, this business framework is initially more stable and productive, because it is much more convenient for the manager to regulate the production flow, monitor the quality of the products presented, and bring products to the market in a moderate price range.

A similar situation can be traced in the case of the organization of a bakery, a sewing workshop for the production of evening dresses, and a concern for the assembly of watch movements. In each of these cases, the process of attracting good personnel (labor, managers, administrators), the process of renting a larger premises and, which is actually one of the most difficult processes, bringing the rented or purchased premises into compliance with the norms of the Labor Code of the Russian Federation are labor-intensive.

Summarizing all of the above, it is necessary to clearly divide all factors into 2 groups:

Related:

• the need for greater capital investment;
• complicated process from a legal point of view;
• More staff is needed;
• a labor-intensive process of bringing the workspace into compliance with standards that allow production to be carried out on its territory.

Obstacles:

• the income of a business with its own production will exceed the income of a simple sales business;
• independence from the supplier;
• the ability to set a more competitive price (price reduction due to improved production technologies);
• the ability to personally monitor the quality of products;
• the ability to regulate the production flow (circulation), depending on the situation, to increase or decrease the production rate in the shortest possible time;
• greater resistance to external economic changes.

Of course, in addition to the above positions, there will be many more pitfalls on the path of a young entrepreneur, but do not forget that any production is, first of all, a technological process, which must be controlled by a professional.