The development of entrepreneurship is an integral part of a market economy. Entrepreneurship is defined by civil law as "an independent activity, carried out at its own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law" (Civil Code of the Russian Federation, Part 1 of Art. . 2, item 1).

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

The most important characteristics of entrepreneurial activity are:

1) the independence of business entities. This means that an economic entity is free to choose the types of activities, ways to use economic resources, to determine the volume economic activity, in the choice of business partners. He independently manages economic and financial activities, makes decisions, bears responsibility for his obligations;

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

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

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

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

Combining economic resources into a single economic process;

Ensuring the efficient use of resources (production factors);

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

The development of entrepreneurship requires certain economic, social, legal and other conditions.

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

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

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

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

Industrial entrepreneurship includes activities aimed at manufacturing products, performing work, and providing production services.

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

Currently, consulting activities (consulting) are distinguished as an independent type of entrepreneurship. Consulting entrepreneurship consists of providing, for a fee, independent advice and assistance on management issues, including advice on solving internal problems and realizing the market opportunities of enterprises. Of greatest importance in modern conditions are consultations on the problems of developing a strategy for the development of enterprises, marketing, innovation, legal advice.

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

1.2. The enterprise is the main link of the economy

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

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

The role of enterprises is as follows:

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

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

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

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

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

6) enterprises participate in the formation of regional infrastructure;

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

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

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

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

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

4) rational use of production resources;

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

Introduction

In the context of the transformation of the world economy, the transition of civilization to the post-industrial path of development, entrepreneurship is becoming an integral link in the structure of the social reproduction process, without which it is impossible to ensure the successful socio-economic development of society and the growth of production efficiency.

The relevance of the course work lies in the following provisions. The need to reassess the role of entrepreneurship, taking into account structural shifts in industries mass production and a change in orientation in consumer requirements for a modern product, changes in the level of development of modern technology and technology. On the one hand, science has accumulated vast experience on issues such as entrepreneurship and economic growth. On the other hand, despite this, its most important aspects remain poorly understood - the mechanisms of self-development of entrepreneurship and its role in ensuring national economic development.

The object of analysis of the course work is entrepreneurship.

The subject of my research is the forms of entrepreneurship in a market economy.

In my work, I used such methods of analysis as graphical, comparative, factorial, formal-logical.

The purpose of my research is to analyze entrepreneurship as a factor in ensuring economic growth. In this regard, the work defines the economic essence of small business, shows a systemic view of entrepreneurship not only from the point of view of productive forces, but also property relations and the role of hired labor.

The objectives of this work are to consider the essence and forms of entrepreneurship, take into account their peculiarities in a market economy, make an analysis of the material, draw conclusions on the problems associated with entrepreneurship and entrepreneurial activity.

The course work was written using the literature of such authors as: K. Marx, M.R. McConnell., S.L. Bru, Drucker P.F., Bagiev G.L., Asaul A.N. and others, as well as materials from periodicals.

Development and essence of entrepreneurship

Content of entrepreneurial activity

Economic reforms are inevitably carried out in Russia, although not always consistently and reasonably. The result of the reforms is the formation and development of new economic, financial, social and other relations based on the formation of a market economy in which entrepreneurs are the leading economic entity. Therefore, at present, it is necessary to accelerate the formation of a set of conditions for entrepreneurial activity, to create a favorable business climate.

The economic system, based on the unlimited domination of state property, could not provide conditions for creativity and initiative, without which the widespread dissemination of innovations is impossible. It should be recognized that a prerequisite for the development of entrepreneurship is private property.

Of course, other conditions are needed for the development of entrepreneurship. They include the stability of the state economic and social policy, preferential tax treatment, well-developed infrastructure for supporting entrepreneurship. Entrepreneurs should be able to freely enter the external market. It is necessary to create an accessible credit system for entrepreneurs, to provide an opportunity to purchase the necessary means of production, raw materials, components. In all this, Russian entrepreneurs are still experiencing serious difficulties.

As never before, the country needs those people who would start the difficult but fruitful work to create a truly effective economy.

entrepreneurship typology commercial market

Behind the word "entrepreneurship" is "business", enterprise, production of a product or service. Entrepreneurial activity is often called business.

Today, there is not even a generally accepted definition of entrepreneurship. As noted by the famous American economist P.F. Drucker, "Many years have passed since Sey introduced this term, and we still continue to get confused about the definitions of" entrepreneur "and" entrepreneurship "."

One of the modern definitions of entrepreneurship looks like this: "Entrepreneurship is a proactive independent activity of citizens aimed at making profit or personal income, carried out on their own behalf, under their property responsibility or on behalf and under the legal responsibility of a legal entity."

Entrepreneurship (English business, French enterprise) as a socio-economic phenomenon has a long history. It arose in the early stages of the development of society, at the time of the birth of the division of labor and exchange operations, and reached its apogee with the flourishing of the market economy.

The concept of "entrepreneurship" was first used by the English economist of the late 17th - early 18th centuries. Richard Cantillon. In his opinion, an entrepreneur is a person acting under conditions of risk. R. Cantillon considered the source of wealth to be land and labor, which determine the real value of economic benefits.

Later, the well-known French economist of the late 18th - early 19th centuries J. Sey (1762-1832) in the book "Treatise of Political Economy" (1803) formulated the definition of entrepreneurial activity as a combination, a combination of three classical factors of production - land, capital, labor. The main thesis of J. B. Seya is about recognizing the active role of entrepreneurs in creating a product. The entrepreneur's income is a reward for his labor, the ability to organize the production and marketing of products. An entrepreneur, he pointed out, is a person who takes risks and for his own benefit to produce some kind of product.

In his work "Investigation of the Nature and Causes of the Wealth of Nations" (1776), the famous English economist Adam Smith also paid attention to the characteristics of the entrepreneur. An entrepreneur, according to A. Smith, being the owner of capital, for the sake of implementing a certain commercial idea and making a profit, takes risks, since capital investments in this or that business always contain an element of risk. Entrepreneurial profit is the owner's compensation for the risk. The entrepreneur himself plans, organizes production, realizes the benefits associated with the division of labor, and also disposes of the results of production activities. At the turn of the XIX-XX centuries. French economist André Marshall (1907-1968) added to the three classical factors of production (land, capital, labor) a fourth factor - organization. From this point on, the concept of entrepreneurship expands.

The famous American economist Joseph Schumpeter (1883-1950) in his book "Theory of Economic Development" interprets the concept of "entrepreneur" as an innovator. The entrepreneur's function, he argues, is to implement innovations.

Based on the above definitions, we can say that entrepreneurship is a free economic management in different areas activities (except for those prohibited by legislative acts) carried out by the subjects of market relations in order to meet the needs of specific consumers and society in goods (works, services) and to obtain profit (income) necessary for the self-development of their own business (enterprise) and ensuring financial obligations to budgets and others business entities.

ContentIntroduction Economic reforms are inevitable. The result of the reforms is the formation and development of new economic, financial, social and other relations based on the formation of a market economy, in which the leading economic entity is entrepreneurs (collective and individual). Any nation is proud of the fruits of its entrepreneurs. Entrepreneurship as one of the specific forms of manifestation of social relations contributes not only to an increase in the material and spiritual potential of society, not only creates a fertile ground for the practical implementation of the abilities and talents of each individual, but also leads to the unity of the nation, the preservation of its national spirit and national pride. antisocial figure. Acting in his own interests, he satisfies our needs, ennobles our life, makes it more comfortable. Yes, our entrepreneurs more money than representatives of other professions. But, after all, it is money that is the entrepreneur's professional tool and indicator 2

the effectiveness of its activities. An entrepreneur produces goods in which we are interested, he supplies them to us, gives work to many of us, Society always needs entrepreneurs, especially ours, in Russia. Western countries, the experience of the formation of entrepreneurship in Russia, the application of legislation regulating the organization of entrepreneurial activity, the basic concepts and terms denoting the essence of almost all subsystems of entrepreneurship, which allows us to have a complete understanding not only of entrepreneurial activity, and of the conditions and factors of its organization in a market economy ... 1. History of origin and essence of entrepreneurship1.1. The history of the development of entrepreneurship. The history of entrepreneurship is a very relevant topic and arouses a lively scientific and public interest. Modern historical science shows great interest in the development of entrepreneurship and has its own tasks. They consist in a specific examination of the problem of entrepreneurship on the basis of historical facts in their chronological relationship. The history of entrepreneurship dates back to the Middle Ages. Already at that time, merchants, traders, artisans, missionaries were beginning entrepreneurs. The activities of merchants were aimed at exploiting the existing discrepancies between supply and demand, and the source of their income was the difference in prices of goods moved from market to market. During this period, the functional content of entrepreneurship was limited to the use of emerging market imbalances, and its dominant pretext was the conjugation with a high degree of risk. ... With the rise of capitalism, the pursuit of wealth leads to the desire for unlimited profits. The actions of entrepreneurs take on a professional and civilized character. Often, an entrepreneur, being the owner of the means of production, also works in his own factory, in his own factory. From the middle of the 16th century, share capital appears, joint-stock companies are organized. The first shareholder campaigns originated in area 3

international trade. The very first was founded by an English trading company for trade with Russia (1554). Later, in 1600, the English East India Trading Company was created, in 1670 - the Hudson's Bay Campaign. Subsequently, the joint-stock form of management penetrated into other economies. the first joint-stock banks appear. So, in 1694 the Bank of England was founded on a joint stock basis, in 1695 - the Bank of Scotland. At the end of the 18th and the beginning of the 19th centuries. the joint-stock form of organization of banking is widely developed in many countries. Entrepreneurship has existed in Russia for a long time. It originated in Kievan Rus in commercial form and in the form of trades. Small traders and merchants can be considered the first entrepreneurs in Russia. The greatest development of entrepreneurship belongs to the years of the reign of Peter I (1689-1725). All over Russia, manufactories are being created, and such industries as mining, weapons, cloth, linen are developing rapidly. The most famous representative of the dynasty of industrial entrepreneurs at that time was the Demidov family, whose ancestor was a Tula merchant. Further development of entrepreneurship was restrained by the existence of serfdom. The reform of 1861 became a serious stimulus for the development of entrepreneurship. The construction of railways began, heavy industry was reorganized, and joint-stock activity was revived. The development and reorganization of industry is facilitated by foreign capital. In the 90s of the XIX century, the industrial base of entrepreneurship was finally formed in Russia. In the 15th and first half of the 19th century, there was a process of forming a national type of Russian entrepreneur, the main features of which were patriotism and adherence to Orthodox values. At the beginning of the 20th century, entrepreneurship is becoming a mass phenomenon in Russia. The process of monopolization of firms begins. Among the large firms are known "Prodamet", "Prodvelom", "Produgol", partnerships of the Russian-American manufactory, the Nobel brothers and others. Unfortunately, in Russia after the end of the First World War and the end of two revolutions - February and October - a course was taken towards liquidation of market economic ties. new policy- NEP (1921-1926). However, since the end of the 1920s, entrepreneurship has been curtailed again, and only in the 90s began its reanimation in Russia. In October 1990, the Law “On Property in the RSFSR” was adopted, in December 1990 - the Law “On Enterprise and Entrepreneurial Activity”. Since the moment when private property and entrepreneurial activity were restored in 4

their rights, the development of joint-stock companies, partnerships and other forms of enterprise activity began. 1.2. Evolution of the term "entrepreneur" and"Entrepreneurship". Entrepreneurship, like any type of activity, must have theoretical basis explaining its essence. The concepts of "entrepreneur" and "entrepreneurship" in the modern sense were first used by the English economist of the late 17th - early 18th centuries RichardCantillon... He expressed the opinion that an entrepreneur is a person acting in conditions of risk. R. Cantillon considered the source of wealth to be land and labor, which determine the real value of economic benefits. Later, the famous French economist of the late 18th and early 19th centuries, J.B. Say (1767-1832) in his book "Treatise of Political Economy" (1803) formulated the definition of entrepreneurial activity as a combination, a combination of three classical factors of production - land, capital, labor. Say's main thesis is to recognize the active role of entrepreneurs in product creation. An entrepreneur's income is a reward for his labor, the ability to organize the production and sale of products, to provide a "spirit of order". English scientist-economist A. Smith (1723-1790) in his main work "Investigation of the nature and causes of the wealth of the people" (1776) paid attention to the characteristics of the entrepreneur. An entrepreneur, according to A. Smith, being the owner of capital, takes risks for the sake of implementing a certain commercial idea and making a profit. Vekardo considered entrepreneurial activity as an indispensable element of effective management. Underpinning economic 5

Karl Marx's theory gave rise to the idea of ​​an entrepreneur as a capitalist exploiter, and only at the turn of the 19th and 20th centuries. awareness of the importance and role of the institution of entrepreneurship begins. The French economist Anre Marshal (1907-1968) was the first to add to the above three classical factors of production (land, capital, labor) a fourth factor - organization. Since that time, the concept of entrepreneurship has expanded, as have the functions transferred to it. The American economist JB Clark (1847-1938) somewhat modified Say's "triune formula". In his opinion, four factors are constantly involved in the production process: 1) capital; 2) capital goods - means of production and land; 3) the activities of the entrepreneur; 4) the labor of the worker. Friedrich von Hayen (1899-1984) took a fresh look at this problem. ). In his opinion, the essence of entrepreneurship is the search for and study of new economic opportunities, a characteristic of a business, and not a type of activity. Closely to the concept of "entrepreneur" is the concept of "entrepreneurship". As for the understanding of the term itself, two approaches can be distinguished here: the 1st approach, which focuses on the entrepreneur and his activities to the specific conditions of the external environment, perceived by the researcher as an objective and time-invariable factor (linear equilibrium approach based on the closedness of the system "Entrepreneur / enterprise - the environment for its development"); 2nd approach, emphasizing the interdependence of the entrepreneur / enterprise and its environment of its activity (interactive, non-linear, non-equilibrium or synergistic approach, proceeding from 6

openness of the system "entrepreneur / enterprise-environment of its development"). It is interesting to trace the evolution of the term "entrepreneur" (in the Middle Ages - an entrepreneur) and "entrepreneurship": 1725 Richard Cantillon : An entrepreneur is a person who operates under conditions of risk. 1797 year. Bodo : the person who is responsible for the undertaken business; one who plans, controls, organizes and owns an enterprise. 1876 ​​Francis Walker ; it is necessary to distinguish between those who provide the drink and receive interest for it, and those who profit from their organizational skills. 1934 Joseph Shu ; an entrepreneur is an innovator who develops new technologies. 1961 David McLelland an entrepreneur is an energetic person who operates in a moderately risk environment. 1964 Peter Drucker an entrepreneur is a person who seizes an opportunity with maximum benefit. 1975 Albert Shapiro; an entrepreneur is a person who takes initiative and organizes socio-economic mechanisms. Acting in market conditions, he is responsible for possible failure. 1985 Robert Hydrich Entrepreneurship is the process of creating something new that has value, and an entrepreneur is a person who spends all the necessary time and effort on this, assumes all financial, psychological and social risk, receiving money as a reward and satisfaction with what has been achieved. 1.3. The main features and functions of the entrepreneurialactivities 7

"Three waves" of development of the theory of entrepreneurial function - soyou can conditionally characterize the development of the process of scientific comprehensionbusiness practices. The “first wave”, which emerged in the 17th century, was associated with a focus on entrepreneurial risk taking. In the 18th century, the French economist of Scottish descent R. Cantillon first put forward the position of risk as the main functional characteristic of entrepreneurship. The “second wave” in the scientific understanding of entrepreneurship is associated with highlighting innovation as its main distinguishing feature. The founder of this trend is one of the largest representatives of world economic thought, Joseph Schumpter (1883-1950). Both the first and second "waves" of development of the theory of entrepreneurial function were based on the multifunctionality of the entrepreneurial role, which led to excessive one-sidedness in the interpretation of the problems of entrepreneurship. The multifunctional model of entrepreneurship is associated with the emergence of the "third wave" as a result of theoretical research by J. Schumpter, as well as the neo-Austrian school of economic analysis, the most prominent representatives of which were L. Mises and F. Hayek. The “third wave” is distinguished by a focus on the special personal qualities of an entrepreneur (the ability to respond to changes in the economic and social situation, independence in choice and decision-making, the presence of managerial abilities) and on the role of entrepreneurship as a regulating principle in a balancing economic system. The modern stage of development of the theory of entrepreneurial functions can be attributed to the "fourth wave", the appearance of which is associated with a shift in emphasis to the managerial aspect in the analysis of the entrepreneur's actions, and, consequently, with the transition to an undisciplined level of analysis of entrepreneurship problems .8

Sirotkin S.P. highlighted the main features of entrepreneurial activity: 1. Owning capital, own or borrowed, making a circuit. 2. Management, supervision and control over the processes of production and circulation of capital. 3. Subordination of the process of capital movement in any area to maximizing profits. 4. Accounting and use of the market. conjuncture - competition of supply and demand, etc., up to the tastes of consumers. 5. Freedom of making economic decisions in order to provide technical and economic methods and methods of business with the lowest production costs. 6. The orientation of producers, as providers - carriers of supply to satisfaction of needs, consumers - bearers of demand, for the provision of society with goods and services due to increasing labor productivity. 7. Ability to experiment, innovation and risk to achieve maximum success. The listed most important features of entrepreneurship are interconnected and act simultaneously. The essence of entrepreneurial activity through its feasible functions. "Functions of entrepreneurship" is the implementation of production and excellent operations between the entrepreneur and other elements of the economic environment 1. The entrepreneur takes the initiative to combine the factors of production into a single process of production of goods and services in order to make a profit; 9

2. An entrepreneur is an organizer of production, setting and setting the tone for the company's activities and assuming the burden of responsibility for the success of their implementation; 3. An entrepreneur is an innovator who introduces new products, new technologies, new forms of business organization on a commercial basis; 4. An entrepreneur - this is a person who is not afraid of risk and consciously takes it in order to achieve the goal of the business. To the listed functions, you can add: 1. Support for entrepreneurship. Distribution of entrepreneurial ideas, initiative and management experience, which is a function of management. 2. Determination of customer needs and management of the exchange process between the enterprise and its counterparties, which is a function of management. 3. Public relations (the so-called "public relations") Implementation and management of relations between the enterprise and public structures or the media. Thus, it is possible to highlight the advantages and disadvantages of entrepreneurial activity. The undoubted advantages of a private entrepreneurial firm are: 1. Ease of organization (establishment, management, etc.); 2. Freedom of action (not associated with the need for coordination in decision-making, etc.) .); 3. Strong economic incentive (getting all the profit by hugging a face); Among the obvious shortcomings of a private enterprise firm, one should first of all name: 1. Limited financial and material resources (associated with both the lack of funds of the owner of the company and the difficulty of obtaining loans) ;ten

2.Lack of a developed system of internal specialization of production and management functions (especially in conditions of small and medium-sized production, which is most typical for a given form of ownership); 3.Existence of unlimited liability (when the owner, in the event of bankruptcy, risks not only the capital invested in the business, but also his own For the development of entrepreneurship in Russia, it is essential to understand that not every new business is entrepreneurship. Entrepreneurship is primarily associated with effective use all factors of production for the purpose of economic growth and meeting the needs of individuals and society as a whole. The main function of entrepreneurship in Russia should be to produce, “bring” goods (services, works) to specific consumers and receive material and moral compensation for this. As V.I. Dal, to undertake means to undertake, to decide to carry out any new business, to begin to accomplish something significant.11

2. The condition of effective entrepreneurialactivities.2.1. The economic conditions for an efficient entrepreneurialactivities Economic conditions are, first of all, the supply of goods and the demand for them; the types of goods that buyers can purchase; volumes Money that buyers can spend on these purchases; surplus or insufficiency of jobs, labor force, affecting the level of wages of workers, i.e. on their ability to purchase goods. The economic situation is significantly influenced by the availability and availability of monetary resources, the level of income on invested capital, as well as the amount of borrowed funds that entrepreneurs are ready to apply for to finance their business operations and which credit institutions are ready to provide them. a wide variety of organizations that constitute the market infrastructure through which entrepreneurs can establish business relationships and conduct commercial operations. These are banks that provide financial services; suppliers supplying raw materials, materials, semi-finished products, components, fuel, energy, machinery and equipment, tools and 12

In Russia, the development of the processes of initial capital accumulation was hampered by the prolonged domination of the feudal-serf system, which held back the economic release of those factors of production such as labor and land. Initially, the owner of capital and the manager of the enterprise were united in one person. However, this is the initial position, when the capitalist and the manager - the director were merged gradually and widely reproduced, especially in small and medium-sized businesses. The separation of the subjects of ownership of capital and management objects that have reached large sizes in corporations does not change the essence of the process. The method of formation and accumulation of capital in Russia has its own characteristics. Chief among them is that the accumulation of capital in our country began not in production, but in banking, stock exchange, and insurance. Moreover, all this was built mainly not on the real (having material support) capital, and on the so-called "pyramids" (collection of funds from some depositors and payment of dividends at the expense of others), shadow, mafia (over 50%) capital, total corruption, etc. In Busygin A. V. in the book " Entrepreneurship "the conditions of entrepreneurial activity are the factors of production. Economics traditionally attributed land, capital and labor to the factors of production. Entrepreneurship as a special form of economic activity in modern conditions requires an extended 14

a set of factors of production, that is, the mandatory presence of the following factors: ideas, technology, means of production, capital and an entrepreneur. Moreover, it is the entrepreneur who combines the other factors of production indicated by us to achieve certain goals, and the process of combining the means of production is the production process. The main task of the entrepreneur is the need to choose the most effective form of combining the factors of production, which allows organizing the production process. 2.2. Social conditions of an effective entrepreneurialactivities. Social conditions for the formation of entrepreneurship are closely related to the economic ones. Socio-cultural norms - moral and moral norms, religious beliefs, educational level of the population, influencing the formation of needs and characteristics of demand, the specifics of the organization of entrepreneurship and business ethics, on the very attitude to entrepreneurship. First of all, this is the desire of buyers to purchase goods that meet certain tastes and fashion. At different stages, these 15

needs can change. These norms have a direct impact on the lifestyle of consumers. Genuine entrepreneurship is essentially a market-based phenomenon. It is determined by the degree of freedom (freedom in economics always means independence) economic behavior manufacturer. This behavior implies freedom of demand and supply of the goods and goods produced, labor, freedom of initiative and enterprise, freedom of thought and action. Social conditions affect the attitude of an individual to work, which in turn affects his attitude to the amount of wages, to working conditions the prospective business. From entrepreneurial activity the entrepreneur should receive satisfaction. He participates in solving social issues of the labor activity of his employees: protecting their health, preserving, preserving jobs, etc. In particular, we have to solve a two-pronged problem in the domain labor relations: to guarantee the protection of the interests of entrepreneurs, contributing to their high labor activity and safety, and, on the other hand, - to provide the entire set of legal, economic and social guarantees for employees.16

First of all, this concerns persons who have primary employment in commercial organizations and have a sufficiently high level of competitiveness in order to fully realize their labor potential. It should be borne in mind that the practical absence of social guarantees in entrepreneurial structures is to a certain extent aggravated by the fact of preference for high wages (with a high labor intensity) over social protection of workers. Based on the realities of specific socio-economic reality, it is clear that the majority of able-bodied members of our society are deprived of elementary means and conditions of production, therefore, in most cases, the opportunity to actively engage in entrepreneurial activity. The most important condition for the development of production is the presence of a significant number of people deprived of working conditions and sources of livelihood, except for the sale of their labor. A significant role in the formation of entrepreneurship. training and professional development of personnel of entrepreneurs: organization of training modern methods conducting entrepreneurial activities, training and retraining personnel, their internship in developed countries, organizing training and retraining of teaching personnel for training entrepreneurs, creating a network of advisory centers, 17

conducting professional selection and orientation of personnel in the entrepreneurial sector, etc. For the training and education of modern managers, it is necessary: ​​1. Make the learning process adequate to the goals of training specialists who are able to work and manage in modern market conditions; 2. To activate a positive and creative attitude of future and current managers to the learning process under the motto "amortization of knowledge"; 3. To provide the practical activity of a modern manager in solving specific managerial problems in real circumstances. correct management decision. This is available only to a leader endowed with the ability to analyze, flexibility, the ability to quickly adapt, and an adequate response to changes. It is also extremely important there that managers can work in a team, conduct a dialogue, defending their position. Ultimately, managers need to be trained to overcome the professional challenges they face in the process. 2.3. Legal conditions for effective businessactivities Any business activity operates within the framework of an appropriate environment. Therefore, the creation of 18

necessary legal conditions. This is, first of all, the existence of laws regulating entrepreneurial activity and creating the most favorable conditions for the development of entrepreneurship: a simplified and accelerated procedure for opening and registering enterprises; protection of the entrepreneur from state bureaucracy; improvement of tax legislation in the direction of motivating industrial entrepreneurial activity, development of joint activities of Russian entrepreneurs with foreign countries. Legal norms - the degree of development of economic law, regulation of relations between agents of economic turnover, legislative protection of entrepreneurship, the nature of regulatory intervention of the state - not only provides the prerequisites for entrepreneurial activity, but and determines the level of her activity. This includes the creation of regional centers for supporting small businesses, improving accounting methods and forms of statistical reporting. An important role is also played by the preparation of legislative initiatives on the legal guarantee of entrepreneurial activity, including, first of all, the right to property and compliance with contractual obligations. An example is the system of laws in force in the US business that has evolved over the years. Justifying the need for state regulation of entrepreneurial 19

medical = recreational areas and resorts "in principle excluded their use on a business basis, although there are ample opportunities for this that do not prejudice the requirements for preserving the country's resort base. Proclaiming the recognition of all forms of property, the 1993 Constitution fixes the protection of only private property (Art. 35). It is no coincidence that legislation, including the Civil and Criminal Codes of the Russian Federation, is aimed at creating conditions for the development of private property without restricting the powers of private owners, in contrast to countries with developed market economies. The most important direction for further improvement of legislation is associated with the establishment of clear boundaries of state intervention in the activities of entrepreneurs; in the implementation of missing legal norms; ensuring the unity of the legal field; prevention of unjustified regionalization of legislation; improving the implementation of laws. Thus, modern entrepreneurship is between the direct organizers of entrepreneurship and those individuals, organizations, structures that form the internal and external environment of entrepreneurship. The internal environment consists of the relationship between capital owners, managers and employees. External environment characterized by the interaction of organizers 21

entrepreneurship with state and public structures, suppliers, creditors and consumers. Obviously, such a variety of interests is very difficult, and even impossible, to realize without conflict. Therefore, the social and economic success of entrepreneurship depends on the degree of harmonization of these interests, on the extent to which it was possible to minimize the gap between the interests of individual counterparties and to achieve a dynamic balance between their goals .22

The market economy, despite its many positive features, is not able to automatically regulate all economic and social processes in the interests of the whole society and every citizen. It does not ensure a socially fair distribution of income, does not guarantee the right to work, and does not support socially unprotected segments of the population. The market economy does not solve many other pressing problems as well. The state should take care of all this by creating a mechanism of state influence on entrepreneurial activity. 3. State regulation of entrepreneurship.3.1 Methods of state regulationentrepreneurial activity. The activities of a number of firms are regulated by the state. Directly the state implements economic regulation the business sector through the policy of privatization, the creation of a certain investment and business climate, state support for entrepreneurship. In a broader sense, this can also include the creation of a wide range of conditions, including financial markets and their infrastructure, a market system of commodity circulation, a specific environment and antimonopoly mechanisms, and other equally important institutional forms and institutions. in the book "Economics" identifies three main methods of government influence on private economic activity: 23

1. Taxes that reduce private income, and therefore private spending (on cars or restaurants) and provide resources for public spending (building bridges, collecting rubbish, etc.). The tax system also serves to suppress some industries that are subject to higher taxes (for example, the production of cigarettes), and encourage others to benefit from tax incentives (building private houses); 2.Expenditures that induce firms or workers to produce certain goods and services (tanks, education and law enforcement), as well as transfer payments (social security payments) that generate income for individuals; 3. Regulation or control that induces people to either continue or stop certain activities (examples are emission restrictions in environment, control over working conditions or requirements to indicate the nutritional value of a product on its packaging). Thus, the implementation of tax policy in the country is an effective means of state regulation of the economy and entrepreneurship in market conditions. Fulfillment of tax obligations by business taxpayers is the most important requirement of state discipline. Tax legislation provides for measures to ensure the payment of taxes and other mandatory payments. For violation of tax legislation, a taxpayer may be subject to financial, administrative, disciplinary and criminal liability.24

Limits on profit margins regulate residual income. This state policy leads to the fact that part of the profit is either converted into costs (by raising wages, additional chrome plating, etc.), or donated to consumers by reducing the price of manufactured products. However, the methods of state regulation of entrepreneurial activity proposed by Samuelson can be supplemented Firstly, attracting investments, including foreign ones, is one of the most effective methods of developing the entrepreneurial process. Leasing is the most promising instrument for attracting investment. Currently, the bulk of the global leasing market is concentrated in the United States, Western Europe and Japan. The development of leasing services in the country will be able to contribute to the solution of such important tasks facing the country's economy as conversion, renewal of fixed assets, increasing the competitiveness of investments. Secondly, entrepreneurship, as a special form of economic activity, as a specific form of ensuring self-employment of a part of the population and jobs enjoys government support in all industrialized countries (in backward countries, the so-called street entrepreneurship is becoming widespread). The essence of government (state) support is most often reduced to the development of specific measures in three areas: 25

1. Consulting support of the process of creation and functioning of newly created firms at the initial stage (1-3 years from the date of the establishment of the firm); in the United States, for example, for this purpose, regional offices of the government's "Small Business Agency" (" Small Business Administration"); 2. Provision of certain financial support again the structure being created or providing such a structure with certain benefits (usually in the field of taxation); 3.Provision of technical, scientific, technical or technological assistance to financially weak entrepreneurial structures (In the Netherlands, for example, regional scientific and technical bureaus have been created, which are free of charge upon request small businesses participate in the solution of their scientific and technical or technological problems associated with production process Consequently, the solution of such an important task of state regulation of entrepreneurial activity as creating conditions for managers of small enterprises, carried out with the help of consulting activities, without having experience and special knowledge, due to the lack of time to independently solve their problems, without having large specialists, small enterprises should become regular customers of consulting services. Consulting (consulting) activity is one of the important elements of the system of infrastructural support of the market economy in general, its business sector in particular. The involvement of the state in economic life is usually associated with functional deficiencies of the market mechanism, and the state 26

takes on entrepreneurial functions not because of the coordination of market relations (here it can be limited to measures of economic and regulatory regulation), but in conditions when the private form of entrepreneurship is not able to ensure the solution of the problems facing the economy. 3.3. The role of the state in the development of entrepreneurialprocess Disputes about the role of the state and the extent of its interference in economic processes does not cease to excite modern economic thought. As many respected scholars have noted, economics cannot fall back on monetarist theories. Other equally respected economists suggest minimizing the role of the state. The determining role of the state in stimulating and regulating entrepreneurship is traditional for the country. States always actively intervene in the activities of an entrepreneur, sometimes acting as an outside observer or arbiter. At the same time, a fairly diverse toolkit is used, including a wide range of both economic and administrative levers, which began to manifest itself most clearly from the beginning of the 18th century, when a patronage system began to take shape that ultimately determines the fate of entrepreneurship. It is the state, not private capital, 27

was the main initiator of the development of most areas of entrepreneurial activity. The role of entrepreneurship and national capital in creating economic model Russia, its transformation into a world economic power, was clearly recognized in the era of the Great Reform, during the reign of Emperors Alexander II and Alexander III. The policy of the state in relation to the Russian economy pursued the main goal - the growth of all aspects of Russian industry as the highest condition for the prosperity of the state and the nation. An analysis of the ways of development and industrial entrepreneurship allows us to conclude that large-scale industry arose thanks to the active support of the state. History has accumulated rich experience. state support for private initiative and entrepreneurship. Among its specific methods - a variety of tax incentives In some periods, the development of entrepreneurship was promoted by a protective customs policy. State orders played the most important role in the activities of entrepreneurs. A whole network of private enterprises various industries worked mainly for the treasury. 28

In addition to the economic form of state support, non-economic levers have become widespread - the publication of special professional journals for entrepreneurs (Journal of Manufactures and Trade), the opening of educational institutions that train entrepreneurial personnel (the Mining Cadet Corps, the Moscow Practical Academy of Commercial Sciences). the state, as well as other public institutions aimed at the formation of a civilized class of entrepreneurs, legislative and organizational support of this process. The state played a great role in raising the social status of entrepreneurs, creating conditions under which their activities became respected and honorable. The state played a decisive role in the development banking business. For a long period, the State Bank held a dominant position in the credit system. With the development of a network of commercial banks and the activation of its activities, he continued to act as an instrument and conductor of state policy. It had the specific character of government support for narrow entrepreneurial groups and enterprises, which was expressed in the artificial restraint of the organization of new banks and the creation of a monopoly position for the existing ones .29

Thus, we can conclude that state intervention in the economy of the entrepreneurial process is necessary and plays a large role in the development and improvement of the activities of entrepreneurs.30

ConclusionConclusions on the first chapter: For the development of entrepreneurship, it is essential to understand that not every new business is entrepreneurship. Entrepreneurship, first of all, is associated with the effective use of all factors of production for the purpose of economic growth and meeting the needs of individuals and society as a whole. The main function of entrepreneurship should be to produce, “bring” goods (services, works) to specific consumers and receive material and moral reward for this. Conclusions on the second chapter: The market economy, in spite of its many positive features, is unable to automatically regulate all economic and social processes in the interests of the whole society and every citizen. The market economy does not provide a socially fair distribution of income, does not guarantee the right to work, does not support socially unprotected segments of the population. the economy does not solve many other individual problems either. The state should take care of all this by creating a mechanism of state influence on entrepreneurial activity. Conclusions on the third chapter: The involvement of the state is usually associated with functional shortcomings of the market mechanism, and the state assumes entrepreneurial functions not at all due to the coordination of market relations (here it can limit itself to economic and 31

regulation), and in conditions when a private business firm is not able to ensure the solution of the problems facing the economy. The policy of the state in relation to the economy pursued the main goal - the growth of all aspects of industry as the most important condition for the prosperity of the state and the nation. and plays an important role in the development and improvement of entrepreneurship.32

Bibliography 1. Anokhin V. State regulation of entrepreneurship. // Economy and law, 2005, No. 4, p. 59-67.2 Blinov A. Notes on the role of the state in economic management. // Entrepreneurship, 2001, no. 6, p. 102-108.3 Borisov E.F., Petrov A.A., Sterligov F.F. Economics: A Handbook. - M .: Finance and statistics, 2007, 400p. 4 Bulygin A.V. Entrepreneurship. -M .: INFRA-M, 1998, 608 p. 5 Gruzinov V.P. Enterprise Economics and Entrepreneurship M .: "Sofit", 2009, 496s. 6. Deryabina M. Restructuring of the Russian economy through the redistribution of property and control. // Economic Issues, 2001, No. 10, p.55-69.7. The history of entrepreneurship in Russia. Book one. From the Middle Ages to the middle of the 19th century. - M .: "Russian political encyclopedia", 2000, 480p. 8. Kolesnikova L. Entrepreneurship: from maximizing profits to the synergy of socio-economic systems. // Economic Issues, 2010, No. 10, pp. 40-54.9. Kraeva N. M., Mineev V.N. Socio-economic characteristics Russian entrepreneurship.// Society and Economy, 2007, No. 9-10, p.47.10. Kratko I. State regulation of entrepreneurial activity in Russian Empire.// Problems of theory and practice of management, 2008, No. 5, pp. 123-127.11. The course of economic theory. / Ed. A.V. Sidorovich. - M .: Publishing house "Dis", 1997, 736p.12. Milner B.Z., Arkhipov A.I., Gorodnitsky A.E. other. State support for entrepreneurship; concept, forms, methods. // Society and Economy, 2005, No. 17, p.118-174.33

13.Nureev R.M. Macroeconomics Course: Textbook for Universities. - M .: Publishing house NORMA / publishing group NORMA-INFRA-M, 2001, 572p. 14. Petrosyan D., Khubnev R. Multidisciplinary consulting centers to support entrepreneurship. // Problems of theory and practice of management, 2007, No. 3, p. 101-108.15. Entrepreneurship: Textbook for universities / ed. V.Ya. Gorfinkel, G.B. Poneak, V.A. Shvandara. - M .: UNITI, 2000, 475p.16. Entrepreneurship: Textbook / ed. M.G. Lapusty - M.: INFRA-M, 2001, 448s. 17. Entrepreneurship: Textbook / ed. M.G. Laputa - M.: INFRA-M, 2002, 224p. 18.Sumuelson P.A., Nordhous V.D. Economics.-M .: "Binom", "Laboratory Basic Knowledge", 2008, 800 p. 19. Sirotkin S.P. Economic theory / political economy. - Kostroma, 2007, p.302.20. Modern economy. / Ed. O. Yu. Mamedov. - Rostov-on-Don: "Phoenix", 2006, 672 p. 21. Taranukha Y. Entrepreneurship in a transitional economy. // The Economist, 2000, No. 10, p. 42-49.22. Hosking A. Course of entrepreneurship.-M .: International relations, 2007, 352p. 23. Economics: Textbook. / Ed. A.I. Arkhipova, A.N. Nesterenko, A.K. Bolshakov. - M .: "PROSPEKT", 2003, 792p.24. Economics: Textbook. / Paul ed. A.S. Bulatov. - M .: Jurist, 2002.25. Enterprise Economics: Textbook for universities. / Ed. V.Ya. Gorfinkel, V.A. Schwader. - M .: UNITI-DANA, 2000, 718p.26. Economic theory (political economy): Textbook. / Ed. IN AND. Vidyanina, G.P. Zhuravleva. - M .: INFRA-M, 2007, 560s. 27. Economic theory. / Ed. A.I. Dobrynina, L.S. Tarasevich. - St. Petersburg: Ed. SPbGUEF, Ed. "Peter", 2000, 544s.34

INTRODUCTION

1 ENTERPRISE AND BUSINESS ACTIVITY: CONCEPT, ESSENCE, TYPES

1.1 The concept of entrepreneurship, its essence

1.2 Types and forms of entrepreneurial activity

1.3 Enterprise - the economic organization of the market environment

2 PLANNING BUSINESS ACTIVITIES, DRAFTING BUSINESS PLANS

2.1 The basic diagram of a business operation, its calculation

2.2 Enterprise management. Management

2.3 Drawing up business plans and business projects

2.4 Competition in a market economy. Entrepreneurial risk

3CURRENT STATE OF BUSINESS IN A MARKET ECONOMY

3.1 State regulation of entrepreneurial activity

3.2 Problems and prospects of entrepreneurship development

CONCLUSION

BIBLIOGRAPHIC LIST

INTRODUCTION

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

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

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

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

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

1 ENTERPRISEAND BUSINESS ACTIVITY: CONCEPT, ESSENCE, TYPES

1.1 The concept of entrepreneurship, its essence

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

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

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

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

However, not everyone who has the right to become entrepreneurs should become one. To be a successful businessman, you need abilities, knowledge, skills, energy, natural gifts. Without all this, sometimes momentary luck can be achieved, which will be replaced by losses, failure, or even bankruptcy. Besides, you should know that real entrepreneurship is not about cutting coupons, but about daily painful, exhausting work.

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

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

But today society, especially the Russian one, desperately needs such businesslike, energetic people capable of organizing a layer of entrepreneurs.

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

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

Personal interest is the driving motive of entrepreneurship, therefore, providing conditions for the appropriation of the results obtained, the extraction and accumulation of income is a defining condition for the business environment.

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

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

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

From the point of view of Karl Marx, it is necessary to oppose not the entrepreneur and the investor, but the different roles in which the capitalist acts in the production process. The entrepreneur is at the same time the subject of the appropriation of surplus value, i.e. realizing the function of exploiting workers, and the subject of the organization and management of the enterprise.

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

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

1.2 Types and forms of entrepreneurial activity

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

Entrepreneurship can be carried out in both the public and private sectors of the economy. In accordance with this, a distinction is made between public and private entrepreneurship.

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

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

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

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

Production,

Commercial and commercial,

Financial and credit,

Intermediary,

Insurance.

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

V commercial entrepreneurship an entrepreneur acts as a merchant, trader, selling finished goods acquired by him from other persons, to a consumer, a buyer. Commercial entrepreneurship is attracted by the apparent opportunity to sell a product at a price much higher than it was bought, and thereby pocket a significant profit. In connection with the privatization of state trade enterprises, the material base of personal and commercial entrepreneurship has significantly increased. There were ample opportunities to start your own business by buying or building a store, organizing your own retail outlet.

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

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

Insurance business is that the entrepreneur guarantees the insured property, values, life for a certain fee compensation for possible damage as a result of an unforeseen disaster. Property, health, life insurance is a special form of financial and credit entrepreneurship, which means that an entrepreneur receives an insurance premium, which is returned only under certain circumstances. Since the likelihood of such circumstances occurring is small, the remainder of the contributions forms entrepreneurial income.

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

Individual entrepreneur without forming a legal entity

Limited Liability Company (LLC)

Closed Joint Stock Company (CJSC)

Production cooperative

Full partnership

Limited partnership

An individual entrepreneur without forming a legal entity as a business entity has a number of advantages. First of all, it is that he has all civil rights. This is the opening of current and foreign currency accounts in a bank, export and import of goods and services as a subject of foreign economic activity, the conclusion of any agreements with any companies and persons, etc. At the same time, bearing in mind that funds are the personal property of an entrepreneur, tax office cannot withdraw funds from his current account without a court decision and, accordingly, without the knowledge of the entrepreneur. It is also important that the registration of an individual entrepreneur is much easier and faster than the registration of legal entities, since there is no need to draw up a charter, a memorandum of association, or look for legal address... Another significant advantage is a simplified accounting and reporting system for an individual entrepreneur. It is quite simple and accessible to almost any person. In addition, an individual entrepreneur does not pay some taxes, such as value added tax. As always, along with the advantages, there are also disadvantages, which include the inability to have a staff of employees under an employment contract, however, contracts for the performance of work can be concluded with citizens. As a disadvantage, it can be noted that an individual entrepreneur is responsible for his obligations with all his property, however, that on which a penalty can be imposed. It should be noted that any seizure can only be carried out by a court decision.

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

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

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

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

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

A full partnership is a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activity on behalf of the partnership and are responsible for its obligations with property belonging to them. The liability of the participants for the obligations of a full partnership begins after the possibility of liability of the partnership itself has been exhausted by its (reserve, accumulated, etc.) property. If this property is not enough, liability for the obligations shall be borne by the participants in the full partnership. If the majority of the participants do not have enough property, then the obligations are covered by those participants who have enough property.

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

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

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

1.3 Company-economicI am organizing market conditions

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

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

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

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

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

1) what to produce? - is determined every day by voting by means of money (by choosing a product by the buyer and buying it);

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Declaring him bankrupt;

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

If the documents and the decision on the establishment of the enterprise are invalidated by a court decision.

2. PLANNING ENTREPRENEURIAL ACTIVITIESSTI, DRAFTING BUSINESS PLANS

2.1 Schematic diagrambusiness operation,her calculation

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

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

To implement the operation, which ultimately consists in selling to consumers, buyers of the goods T for the money Dm, the entrepreneur must initially have the factors, the means of entrepreneurial activity. Partly they may be available to him, partly he has to acquire them.

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

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

Figure 1 Schematic diagram of a business operation.

The third most important type of factors necessary for entrepreneurship are fixed assets, funds in the form of buildings, structures, premises, machines, equipment, apparatus, computing and organizational technology (furniture, duplicating and printing equipment, communication equipment). The fixed assets of the public fund, which are absent from the entrepreneur, have to be acquired, rented from their owners for Do's money.

For most business operations, information is needed in the form of information, data, drawings, technologies, projects, knowledge, documents. Information nowadays also costs money. To get the missing information Yi, the entrepreneur must pay Dee's money for it.

Along with the above-mentioned factors, entrepreneurship may need works and services (construction work, transportation, security, loading and unloading, repairs, communication services, intellectual services, consultations), which he is not able to perform on his own. For the provision of services, you have to pay Du's money.

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

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

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

More often, borrowing occurs in the form of obtaining a cash loan from the owners of funds, say at a bank. Having received a loan, you will then have to return it in the amount of Dv, which exceeds Dk, i.e. pay interest on the loan to DS. It is obvious that Ds = Dv - Dk.

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

Dz = Dr + Dm + Do + Di + Du + Dvn + Ds.

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

PR = Dt - Dz.

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

Prh = Dt - Dz - Dn.

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

A business is usually considered viable if the gross profit is at least 20% of the cost level.

2.2 Controlmanagement of the enterprise. Management

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

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

The forms and methods of management, the structure of the management bodies of the enterprise significantly depend on its scale and profile. However, the management of any enterprise has a lot in common, which I will focus on.

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

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

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

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

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

There are many types of enterprise governance structures. However, almost always an enterprise is headed by a director, or the general director, or the president of the firm. Individual firms have both a president and a CEO. Most often, the director has several deputies for certain areas of the enterprise, for example, for technology and technology (chief engineer, chief technologist), for production, for science, for economics, for finance (chief accountant), for personnel, for the administrative and economic part ...

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

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

Such a rather complex and ramified management structure is characteristic only of a relatively large enterprises... In small businesses, it is much simpler.

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

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

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

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

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

2.3 Biz compilationunplanned and business projects

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

A business project represents a general concept, a general idea of ​​\ u200b \ u200bperforming an entrepreneurial operation that brings benefits in the form of profit or allows you to achieve other desired goals. The project substantiates the content and focus of the planned operation, calculates the expected effect.

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

Drawing up business plans for operations is typical for all forms and types of entrepreneurship. For large-scale, high-value entrepreneurial projects, the preparation of business plans prior to the commencement of operations should be considered the rule, the norm of entrepreneurial activity. By the way, in the absence of a business plan, hardly anyone will agree to finance, subsidize, lend to a serious business operation.

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

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

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

Figure 2 Supply and demand curves (price dependence on the quantity of goods on the market).

At the same time, it is highly desirable to know your competitors, their capabilities and abilities, and their pricing policy. As a result, it is determined what, how much, to whom, at what price to sell.

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

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

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

2.4 Competition in a market economy. Entrepreneurial pclaim

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

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

Permissible	Critical	Catastrophic risk

0 Profit Revenue Property

Figure 3 Scheme of risk areas.

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

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

Even more daunting is the catastrophic risk. We will call the risk catastrophic if the expected, probable losses are able to exceed the expected proceeds from the operation and reach a value equal to the entire property of the entrepreneur, all the funds he has. In reality, this means that the entrepreneur loses not only the funds invested in the operation, but also much beyond that. An entrepreneur's willingness to take risks is largely determined by the results of the implementation of previous decisions made in conditions of uncertainty. Losses in a similar situation dictate the choice of a more cautious strategy, and success encourages risk. Consider an example of two options: one option assumes a 100% probability of receiving 1,000 rubles, and the other assumes a 50% probability of receiving 2,000 rubles. and a 50% chance of getting only 100 rubles. Which option do you prefer? If you prefer the first option, you avoid risk, if the second, you are inclined to take risks, if you are indifferent, neutral. Most people prefer risk-free projects. This can be explained by the action of the law of diminishing marginal utility of wealth. People whose wealth is within certain limits prefer to avoid risk. If an investment decision has to be made in conditions of certainty, then only one variable affects its adoption - the amount of return. In such conditions, the investment decision is easy to make. For example, if project A promises a return of 8%, and project B - 6%, then the choice, other things being equal, is obvious. The choice of an investment decision in the face of risk is determined by two main variables: return and risk.

Let there be two projects: A B Expected return 8% 6% Risk 11% 9% We see that project A has a large expected return, but also a greater risk. In order to make a decision in such an environment, it is necessary to examine the relationship between reward and risk in alternatives (Figure 4). When choosing investment projects, it is important to know the degree of relationship between risk and return. If the return on one project increases, what will happen to the return on the other? Let's say an enterprise specializes in the production of umbrellas; at the same time, it can be used to manufacture raincoats or sun loungers. What to choose? The demand for umbrellas and raincoats depends on the same variables, while the demand for umbrellas and sun loungers is negative. This negative relationship makes umbrellas and sun loungers ideal for diversifying production. This diversification somewhat reduces the total return on the enterprise, but reduces the risk of a sharp decline in income. The most important types of risk in business are industrial, commercial, financial and credit; The entrepreneur risks a lot. But at the same time, the presence of a risk factor is a powerful incentive for him to increase responsibility for the commercial decisions made, save money and resources. The greater the risk, the greater the reward should be. The risk reward is the bulk of the profits that entrepreneurs earn.

The market system creates genuine freedom of economic choice.

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

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

Figure 4 The relationship between reward and risk.

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

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

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

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

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

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

The worst enemy of competition is monopoly. Monopoly is the market for one seller who has taken over and displaced others.

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

3. THE CURRENT STATE OF BUSINESS IN A MARKET ECONOMY

3.1 State regulation pentrepreneurial activity

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

The purpose of state regulation of entrepreneurial activity of economic entities is implemented through three main functions:

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

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

3) solving macroeconomic problems;

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

1. Setting goals for market development. State legislation specifies only general guidelines for development, and citizens are free to act in accordance with the principle: everything that is not prohibited is allowed. Prohibitions are established for those goals that are inhuman and unnatural in nature.

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

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

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

The principles of public administration: democracy, subordinate nature of action (based on the law), administrative nature (executive power - material resources), legally imperious nature, separation of powers, federalism (center - region). Public administration functions: - forecasting ( the federal law"On forecasting and socio-economic programs"). Forecast: annual, short-term and long-term. The forecast is of a subordinate nature, is not provided with funding; - planning (the plan-law is adopted by the legislative body and has supreme legal force, mandatory execution, responsibility for non-compliance); - regulatory regulation; - methodological guidance; - selection and placement of personnel; - material and technical provision; - financing; - information support; - operational property management; - accounting and control. Methods of state regulation of the activities of economic entities are implemented in the following forms: - persuasion; - coercion, including legal liability (criminal and administrative), in turn, methods state regulation are divided into: 1) administrative (prohibition, legal responsibility, compulsion to action) - direct regulation; 2) economic (prices, tariffs, quotas, taxes, licenses) - indirect regulation. 3) moral and political (persuasion, mass information ) . 3.2 Challenges and perspectivesyou entrepreneurship development We can say that millions of Russian citizens are engaged in entrepreneurial activities, which have a tangible economic and social effect. However, if we consider the potential opportunities of our society, then the share of the business sector in strengthening the market economy is still clearly insufficient. So, on average, there are only small businesses per 1000 Russians, while in the member states of the European Union there are at least 30. Development of entrepreneurship in the regions of the Russian Federation is faced with numerous problems, which are mostly typical: - lack of effective financial and credit mechanisms and material - resource support for the development of small business - gaps in current legislation, especially tax - lack of resources, primarily financial - difficulty in accessing business information - information about a product, competitor, etc. - lack of a positive image of a domestic entrepreneur - instability of the economic situation in the country - access to credit resources and a high lending rate (22%) - legal illiteracy of the entrepreneurs themselves - high level of the unified social tax (26%) - lengthy paperwork, especially for land Entrepreneurs also note the problem of too high tax rates, the complexity and confusion of tax the state system, the complexity and imperfection of the legislation registering enterprises, regulating their activities, for example, product certification, licensing, etc. Obstacles to entrepreneurship have received the name “administrative barriers.” The revival of entrepreneurial activity in Russia is associated with a number of difficulties and contradictions. First, the legislative framework entrepreneurship. Business in Russia arises and develops in conditions of property confusion and certainly high tax rates, depriving firms of a significant part of the final result of their activities. Secondly, the freedom of economic activity, contracts and associations is opposed by the monopoly organization of the economy, which cannot be canceled only by a volitional decision, since economic structures For decades, Russia was created as monopolies. Thirdly, commodity-money exchange in Russia is greatly hampered by imperfect financial and credit relations, as well as by high inflation rates. In our country, the role of business is constantly and steadily increasing. Entrepreneurship is designed to solve such important problems in today's economy as: - significantly and without significant capital investments to expand the production of many consumer goods and services using local sources of raw materials; - to create conditions for the employment of the labor force released at large enterprises; - to accelerate scientific and technical progress; - to create a positive alternative to the criminal business, and many others. Obviously, comprehensive support of production and manufacturing enterprises is the most important task of local authorities. The state and local authorities are obliged, to the best of their ability, to pursue a paternalistic (patronizing) policy in relation to manufacturing enterprises, in every possible way contributing to their emergence and development in the city and region. The types and forms of support for manufacturing enterprises include: effective solution of all issues raised by manufacturing enterprises in power structures, creation of equal and fair conditions for their competition for the use of state (municipal) resources. B) Economic support for manufacturing enterprises, which includes: Support for existing industries. In relation to them, the following forms of support can be used: - Tax exemptions (also exemptions for fees and charges), an exceptional form of support that can be provided if the specified amount is used to finance specific socially significant objects (programs) recognized as such by the authorities .- Tax incentives. In this case, discounts should be established for such taxes as VAT, income tax, property tax, tax on the maintenance of the housing stock. The established discount should be compensated by a) an increase in income tax revenues (based on a clear financial calculation) or b) a corresponding reduction in spending on the social support system for the unemployed. - The tax credit should be provided to enterprises classified as “promising” and “medium-promising”. The purpose of the tax credit is the purchase of new equipment, the expansion of production, the launch of a new production. The provision of a tax credit should be accompanied by convincing calculations for the planned expansion of the tax base [6, p. 340]. Newly created manufacturing enterprises should be exempted from paying taxes (profit, VAT, property) for a period of two years. At the same time, there should be a system of restrictions. If an enterprise is created on a production base and with the participation of an old production enterprise as a co-founder, then: - the old enterprise cannot be fully incorporated into the new one (for example, by simply re-registering), - the production capacities transferred to the new enterprise cannot exceed a third of the production capacity of the old enterprise; - on the basis of one old enterprise, no more than two new ones can be created, using the granted exemption. A new production enterprise, in order to use the granted exemption, must either acquire ownership of a plot of land on which the production is supposed to be built, or own production facilities (in particular buildings, structures) where it is planned to deploy production. c) Information support for manufacturing enterprises. Business experience on the example of a specific enterprise. the vitality of the furniture company "Idel" The enterprise for the production of upholstered furniture of the company OOO Gallyamov GM was established in Sterlitamak on August 19, 1993. The main principle of the founders of the company is only high-quality, original and, most importantly, comfortable furniture made of natural wood. The first models of furniture products quickly found their owners. And after such a successful undertaking, the entrepreneurs decided to enter the market as a furniture showroom. On September 15, 1993 the company opened the Idel salon. At the beginning of the journey, I had to face a number of difficulties: a small workshop, a small team, but the most important thing was the desire to create, create and delight consumers with chic and comfortable furniture. Now the specialists and craftsmen of "Idel", working in a modern workshop on unique equipment, remember with a smile five years ago. Now the company is proud of its well-developed infrastructure. These are five production workshops (foam rubber, carpentry, dyeing, assembly and sewing workshops), warehouses, vehicles, a canteen - everything that a serious company can afford that takes care of its employees. To date, only qualified specialists who have undergone special training before the enterprise, and then improved their professional skills in the process of work, take part in the manufacture of furniture. Note that they are constantly working on the design of models. creative people, developing new and original models of furniture sets. The serious intentions of the company and its competitiveness are evidenced by the fact that it annually renews its range of products. This was noticed by many buyers, both from Sterlitamak and from the Ufa districts, as well as neighboring regions. That is why many have become regular customers furniture salon "Idel". The main thing in the work is focus on the novelty and quality of the product. The Idel trademark is well known in Sterlitamak, Ufa, Neftekamsk. For seventeen years of work, the company has established itself as a reliable manufacturer of stylish upholstered furniture, where the approach to clients is individual. technologies. "Idel" is one of the leaders in the "furniture business" on the market of South Bashkortostan. Key moments in the life of the company: I. 19 August 1993 year - establishment of the company (LLC Gallyamov G.M.). II. September 3, 1993 year - birth brand"Idel". III. September 15, 1993 year - the opening of the salon "Idel". IV. June 3, 1994 year - purchase of production facilities. V. 5 December 1994 year - entry into the market of upholstered furniture in the city of Neftekamsk. Vi. January 12, 1995 year of entry to the market of upholstered furniture in Ufa.VII. August 5, 2010 - seventeenth birthday. CONCLUSION So, entrepreneurship is the core of any socio-economic system based on the principles of private property and competition. The entrepreneur (businessman) is the central figure in the market economy. He sets as his task the most rational combination of all production resources in the course of the economic process. The merit of any entrepreneur lies in the fact that he independently makes decisions about the start of production (or the implementation of a certain type of activity). To this end, he is seeking the necessary means to implement his idea. The individual activity of an entrepreneur is reduced to obtaining maximum profit. This can be achieved by setting extremely high prices, minimizing workers' wages and the cost of material and other types of resources. At the same time, the situation in modern business is such that the rate of profit earned gives way to its priority to the mass of profit. This is one of the symbols of general progress in the economy. On the other hand, the activity of an entrepreneur is reduced to studying the needs of society and to their fuller satisfaction (taking into account their own benefit). In a market economy, it is the entrepreneur who must know what goods and services the buyer will need tomorrow. Thus, Russian entrepreneurs are gradually gaining solid positions in the world arena, and for sure after a certain period of time they will lead, since in terms of their qualities they are not only not lag behind, but in many respects ahead of their Western colleagues. Now the rebirth of Russia depends largely on entrepreneurs, but for this they must continue the traditions of the Russian merchants and take care not only of their own enrichment, but also of the economic and spiritual prosperity of their fatherland. BIBLIOGRAPHIC LIST 1. Borisov E.F. Economic theory [Text]: textbook / E.F. Borisov - M .: Infra - M, 2005 .-- 375 p. 2. Borisov E.F. Fundamentals of economic theory [Text]: textbook / E.F. Borisov - M .: New Wave, 2006 .-- 516 p. 3. Dobrynin A.I. Economic theory [Text]: textbook / AI Dorynin, L.S. Tarasevich - SPb .: Peter, 2006 .-- 544 p. 4. Kamaev V.D. Textbook on the basics of economic theory [Text]: textbook by V.D. Kamaev - M .: VLADOS, 2007 .-- 384 p. 5. Fundamentals of Economics and Entrepreneurship [Text]: textbook / B.А. Raisberg [and others] - M .: Infra-M, 2006. - 207 p. 6. Macroeconomics [Text]: textbook / VM Galperin [and others] - St. Petersburg: Economic School, 1994. - 512 p. 7. Samuelson P. Economics [Text]: textbook / P. Samuelson - M .: Infra-M, 2005. - 395 p.

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

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

ENTREPRENEURSHIP Entrepreneurship, business is an independent activity carried out at its own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. The efficiency of entrepreneurial activity can be assessed not only by the size of the profit received, but also by the change in the value of the business (market value of the enterprise, goodwill). Entrepreneurship, business is the most important attribute of a market economy, permeating all its institutions. It can be carried out by a legal entity or directly by an individual. In Russia, as in many countries, in order to conduct business, an individual must register as an individual entrepreneur. Business can be engaged in various fields. In addition to general entrepreneurship, social and technological entrepreneurship is distinguished. For various reasons, most new enterprises fail (bankruptcy). Start-up capital Sources of start-up capital for starting an entrepreneurial activity can be: Own funds. For an individual entrepreneur - his personal funds and savings, his own property (premises, equipment, car). For a legal entity - its authorized capital, formed by the founders. Most often this is equity financing. Venture funds and business angels are active participants in new projects. Loans from a bank or friends (debt financing). Free assistance (grants or subsidies). In addition, there are government and public organizations, technology parks and business incubators Entrepreneurship concept

The modern Russian economy has as its main characteristic the active formation and development of market relations and institutions. Entrepreneurship must play a key role in this process. As world experience shows, the more opportunities the entrepreneurial class has for expanding their activities, the higher are the rates of development of the national economy. In these conditions, a very significant factor is the provision of favorable conditions for the development of entrepreneurial activity in the country.

The realities of Russian economic life are such that entrepreneurs in their practical activities are faced not only with economic, organizational, legal difficulties in the process of starting their own business and its development, but also with the negative impact of some entities, often of an illegal nature. This, in turn, necessitates maintaining a sufficient level of economic security of entrepreneurship. What is entrepreneurship, in what forms it is implemented, what are the threats to its security and what are the methods of protection against them - all these issues have been and remain relevant in Russia.

Entrepreneurial activity can be characterized from two points of view - economic and legal.

From an economic point of view, entrepreneurial activity performs a specific function in the economic development of any country. This function was most vividly described by the Austrian scientist Joseph Schumpeter. He called entrepreneurs "economic entities whose function is precisely the implementation of new combinations" (1). The function of entrepreneurs is that they implement innovations that play a leading role in the development of the economy. Innovations include the introduction of new products, technologies, the development of new sales markets and sources of raw materials, the use of organizational innovations, etc. The synonym for the Russian term “innovation” is the more and more frequently used concept of “innovation”.

Consequently, from an economic point of view, entrepreneurship is an innovative (innovative) activity, and the entrepreneur himself is the bearer of an innovative function.

The legal point of view assumes other criteria for entrepreneurial activity. Under Russian law, entrepreneurship is an activity:

1. independent;

2. carried out at its own risk (that is, the entrepreneur himself bears full responsibility for the results of his activities);

4. may consist in the use of property, the sale of goods, the performance of work, the provision of services;

5.supposing state registration persons as entrepreneurs.

Forms and types of business activities

Private entrepreneurial activity can be carried out both on an individual and collective basis.

The Russian peculiarity in the legislative regulation of individual entrepreneurial activity is that entrepreneurship can be carried out both without the formation of a legal entity, and with the formation of one.

In the first case, a citizen (natural person) is registered as an individual entrepreneur.

In the second case, carrying out entrepreneurial activity after obtaining the status of a legal entity (registering a private enterprise), the entrepreneur performs all actions on behalf of this legal entity (and not on his own behalf).

Collective entrepreneurial activity is represented in Russian legislation by a wide variety of forms. It is dealt with by commercial organizations that pursue profit-making as the main goal of their activities. These include: business partnerships and societies, production cooperatives.

The forms of collective entrepreneurial activity (non-state) under Russian law can be as follows.

1. A general partnership is a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activity on behalf of the partnership and are responsible for its obligations with property belonging to them.

2. A limited partnership is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the partnership's obligations with their property (general partners), there is one or more contributing participants (limited partners) who bear the risk of losses associated with activities of the partnership, within the amount of their contributions and do not take part in the partnership's entrepreneurial activities.

3. A limited liability company is a company founded by one or several persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions.

4. An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; its participants jointly and severally bear subsidiary liability for its obligations with their property in a mandatory multiple of the value of their contributions.

5. Joint-stock company is a company, the authorized capital of which is divided into a certain number of shares; members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares. A joint-stock company can be closed - its shares are distributed only among the founders or another predetermined circle of persons, or open - its members can alienate their shares without the consent of other shareholders.

6. A production cooperative is a commercial organization with the status of a legal entity, which is a voluntary association of citizens for the purpose of carrying out joint production or any economic activity. The ownership of such a cooperative consists of shares.

The practice of Russian business shows that the most common forms of entrepreneurial activity at present are such as: individual entrepreneurial activity without the formation of a legal entity, a private enterprise, a limited liability company, a joint-stock company.

Entrepreneurial activity in a modern market economy is characterized by a significant variety of not only organizational and legal forms, but also of various types. Types of entrepreneurial activity can be distinguished according to certain criteria.

1. By the nature of the activity, entrepreneurship can be:

· Production (associated with the creation of goods);

· Scientific and technical (development of new types of equipment and technologies);

· Commercial and intermediary (purchase, sale, resale);

Service (rendering personal services);

· Banking (provision of banking services);

· Insurance (provision of services for insurance of life, property, transactions, etc.);

· Managerial (provision of management services);

· Advisory (providing advice on organizational, economic, legal and other issues);

· Marketing (provision of services for market research);

· Other.

2. By size (depending on the number of employees or the annual turnover of the company), entrepreneurship is divided into:

· the average;

· Large.

3. By the form of ownership, entrepreneurship can be:

· Private;

· State;

· Mixed.

The above classification is certainly not exhaustive - in economic practice, a wide variety of types of entrepreneurial activity can take place.

Business stages

Entrepreneurial activity is a complex phenomenon, it is not limited to just making a profit. Entrepreneurial activity must be assessed in development, in dynamics. In this case, it appears as a process, that is, a sequential change of various states, stages. So, among entrepreneurial firms, the following stages of entrepreneurial activity are distinguished.

The first stage is preparatory. It includes searching for partners, preparing constituent documents, searching necessary resources, development of a business plan, state registration of the company. This is the most difficult period of the formation of a company as an integral organizational entity.

The second stage is the functioning (direct activity) of the firm. This stage is the basis for the reproduction of the firm itself, that is, the resumption of its activities in the future. Depending on the type of entrepreneurial activity, the content of activity at this stage in different firms is different.

For example, for a manufacturing enterprise, it includes:

1. Pre-production stage. This is the period of preparation for production: the purchase and delivery of raw materials, materials, fuel, that is, the implementation of operations to supply production.

2. The actual production stage. This is where all production resources are used and the finished product is created.

3. Post-production stage. It is associated with the sale of manufactured products, sales.

The third stage is the termination of entrepreneurial activity. The liquidation of a company can be carried out on the initiative of the founders, or by a court decision.

The allocation of stages is necessary in connection with the definition of actions that must be taken by an entrepreneur (head of a company or department, for example, a security service) in order to ensure the safety of activities.

Business security

The normal functioning and development of the business sector in the economy of any country requires certain conditions to ensure these processes. One of the most important conditions is the safety of entrepreneurship.

The concept of security is generally introduced in the RF Law of March 5, 1992 “On security” - this is “the state of protection of the vital interests of the individual, society and the state from internal and external threats” (Art. 5).

The concept of business security is generally different from security. The safety of entrepreneurial activity should be understood as the state of protection of a business entity at all stages of its functioning from external and internal threats that have negative, primarily economic, as well as organizational, legal and other consequences.

An enterprise security system can include a number of subsystems (2):

1.economic security;

2. technogenic safety;

3. environmental safety;

4. information security;

5. psychological safety;

6. physical security;

7. scientific and technical safety;

8. fire safety.

Business security can be assessed using various criteria, that is, signs on the basis of which the assessment is made.

First, it can be assessed from the organizational point of view. In this case, the preservation of both the company itself and its organizational integrity, the normal functioning of the main divisions (departments, services, etc.) is assumed. The main divisions of the company (for example, the supply department, Production Department, financial department or accounting, marketing service) perform all their functions to achieve the main goal of the company.

Secondly, this is an assessment from the legal side. This refers to the constant provision of compliance of the firm's activities with current legislation, which is expressed in the absence of claims from the outside law enforcement(or counterparties) to the firm. In addition, there are no losses from transactions with external partners due to violations of the law by the latter (intentionally or unintentionally). This is ensured by the legal expertise of all ongoing operations and transactions, contracts concluded.

Thirdly, from the informational side. Security can be assessed as maintaining the state of protection of internal confidential information from leakage or disclosure in various forms.

Fourthly, from the economic point of view. This is manifested in stable or tending to growth of the main financial and economic indicators of the firm's activities (such as equity, annual turnover, profit, profitability). They reflect the general results of ensuring security from the organizational, legal, informational and proper economic aspects. This may include such indicators as the absence of fines, sanctions from government bodies for violation of legislation (for example, tax, antitrust), the absence of losses from transactions with unscrupulous counterparties.

Thus, in the most general view the safety of the company is evidenced by its preservation as an integral structural entity and a legal entity and stable (or growing) values ​​of the main financial and economic indicators. With regard to a specific side of a firm's activities, specific indicators of its safety can be used.

However, in the process of business, business entities may experience the impact of various individuals and legal entities, which have negative consequences, primarily for the economic condition of the company. In this case, the concept of a threat to the security of entrepreneurship arises. Moreover, the most important for a business entity are threats to economic security, since all losses (organizational, informational, material, company image) are ultimately expressed precisely in economic losses, that is, financial losses (and all other threats are based on usually economic motives). This problem is of particular importance in modern economic conditions in Russia, when the processes of criminalization of the economy have intensified (see also: Economic crime in modern Russia), and according to the calculations of some scientists, the real prevalence of only criminal encroachments on the economic security of non-state economic entities exceeds the calculated recorded indicator in 60-65 times (3).

The essence and signs of threats to the economic security of entrepreneurship

What should be understood by threats to the economic security of entrepreneurship, what is their content? Threats to the economic security of entrepreneurship are potential or real actions of individuals or legal entities that violate the state of security of a business entity and can lead to the termination of its activities, or to economic and other losses.

It should be borne in mind that not every action that has negative consequences can be a threat to the economic security of entrepreneurship. So, one should not consider the activity of the company's management to invest in securities (public or private), the introduction of new organizational forms, the organization of the production of a completely new product, as a threat to the economic security of entrepreneurship. All these managerial decisions are risky and can have negative economic consequences due to the fact that the situation on the securities market, the needs of the population, or new organizational forms may not justify themselves. But it must be borne in mind that ultimately all this is aimed at achieving the main goal of the company, at its further development. Such decisions form an integral part of the entrepreneurial activity itself, which is carried out at its own risk and involves certain losses (see the definition of entrepreneurship). The establishment of low prices for products by the management of the company in the initial period of the company's activity cannot be considered a threat to the security of entrepreneurship. Although in this case there may be no profit and, conversely, there is a loss, but this is a standard marketing technique aimed at attracting buyers to a seller they do not know. Later, the price difference will be corrected.

Actions defined as threats are deliberately aimed at obtaining any benefit from the economic destabilization of the firm, from encroachments on its economic security.

The activities of the company's management, despite their risky nature, generally comply with the current legislation. Threats, as a rule, imply a violation of legislative norms (of a particular branch of law - civil, administrative, criminal) and imply a certain responsibility of the persons who carry them out.

Thus, three features can be noted that are characteristic of threats to the economic security of entrepreneurial activity:

· Conscious and selfish character;

· Focus of actions on causing damage to the business entity;

· Illegal nature.

Classification of threats to the economic security of entrepreneurship

Threats to the economic security of entrepreneurial activity can be very diverse.

So, V.I. Yarochkin provides the following expert assessments of the threats to entrepreneurial activity in the Russian economy (4):

1. Economic suppression
	Disruption of transactions and other agreements
	Paralyzing the activities of firms using the powers of state bodies, the media
	Compromise of the firm's activities
	Blackmail, compromise of managers and individual employees
2. Physical pressure
	Robbery and robbery on offices, warehouses
	Physical threats
	Mercenary murders
3. Industrial espionage
	Bribery of employees
	Transfer of documents and developments
	Copy programs and data
	Penetration into personal computers
	Eavesdropping on negotiations
4. Financial suppression
5. Mental suppression

Here is a classification of threats according to various criteria.

1. According to the source of occurrence, all threats can be divided into external and internal. External can include, for example, the theft of material assets and valuables by persons not working in this company, industrial espionage, illegal actions of competitors, extortion from criminal structures. Internal - disclosure of confidential information by its own employees, low qualifications of specialists who develop business documents (contracts), ineffective work of the economic security service and those responsible for checking counterparties. The greatest danger, as a rule, is posed by external threats, since internal threats are often the implementation of external "orders".

2. By severity of consequences: threats with high, significant, moderate and low severity of consequences.

High severity means that these threats can lead to a sharp deterioration in all financial and economic indicators of a business entity, which causes an immediate termination of its activities or causes such irreparable harm that will lead to the same consequences later. In this case, the company is liquidated.

A significant degree of severity of the consequences of the implementation of threats suggests the possibility of inflicting on the company such financial losses that will have a negative impact on the main financial and economic indicators of the company, on its activities in the future and are overcome over a long period of time.

Moderate severity means that overcoming the consequences of the implementation of these threats requires costs (causes losses), comparable to the current costs of the firm and does not require significant time.

The consequences of the implementation of threats with a low degree of consequences do not have any significant impact on either strategic positions firm, not even on its current activities.

In general, with regard to the quantitative assessment of threats, there are different approaches and opinions. The simplest technique for assessing damage from emerging threats is proposed by V.V. Shlykov (5). The methodology is based on the calculation of the coefficient of damage (K), the value of which makes it possible to make a decision on more effective protection of one's own economic interests.

The following data are used to calculate the damage ratio:

· Actual losses (FU);

· Costs of reducing losses (ZSU);

· Costs of compensation for damages (ZVU).

The sum of these values ​​characterizes the actual amount of losses (DWL), that is

Fiberboard = FU + ZSU + ZVU.

The ratio of the actual value of losses and own resources of the enterprise (firm) is the coefficient of damage:

Ku = fiberboard / Q,

where Ku is the coefficient of damage; Q is the volume of own resources.

3. In terms of likelihood, threats may be unlikely and real.

Low-risk threats include, for example, a homeless person visiting a firm's premises and demanding that money be given to him using foul language. Factors of low probability of this threat:

• one person threatens (not an organized group);

· There are no real opportunities to enforce the threat;

· There are quite simple ways of protection (by physical expulsion of this person, or by handing him over to law enforcement agencies).

Real threats include, for example, those that:

· Accompanied by physical violence, damage to company property, abduction of employees (managers);

· Carried out by an organized group, putting forward specific requirements and certain amounts;

· Carried out with the participation of “qualified” criminal “specialists”.

4. Threats can vary in impact at the business stage. The most probable and dangerous threats are at the stage of the creation of the company and at the stage of its functioning.

In the first case, it may be illegal actions on the part of officials, hindering the organization of the company, or extortion by criminal gangs. At the stage of functioning, threats can arise at the preparatory stage (obstruction of the normal supply of raw materials, materials, equipment), the actual production stage (destruction or damage to property, equipment, theft of "know-how"), at the final stage (obstruction of sales, restriction of competition, illegal restriction of advertising).

5. Threats can vary according to the target of the attack. The objects of encroachment are primarily resources: labor (personnel), material, financial, informational. Threats to personnel - blackmail in order to obtain confidential information, kidnapping of employees, extortion, etc. Threats to material resources - damage to buildings, premises, communication systems, theft of equipment. Threats to financial resources - fraud, falsification of financial documents, currency, theft of funds. Threats to information resources - unauthorized connection to the company's information network, confiscation of confidential documents, etc.

6. By subjects of threats:

· Threats from criminal structures;

· Threats from unscrupulous competitors;

· Threats from counterparties;

· Threats from own employees.

7. By type of damage - threats, the implementation of which bears direct damage and threats, the implementation of which will lead to lost profit.

8. A very peculiar classification of threats can be proposed by the nature of the responsibility of subjects, whose activities can be qualified as an encroachment on the economic security of entrepreneurial activity.

In this case, the responsibility arising as a result of the consequences of activities defined as an encroachment on the security of entrepreneurship can be of both civil and criminal nature.

By the nature of the responsibility of a person (legal or physical) who carries (or implements) a threat to the economic security of entrepreneurship, one can distinguish:

· Threats, as a result of the implementation of which the norms of civil liability may be applied to the persons carrying them out;

· Threats, as a result of the attempt or implementation of which measures of criminal liability may be applied to the persons carrying them out.

There are, therefore, a wide variety of threats, which can simultaneously belong to different groups of classification.