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Коммерческая деятельность. Кооперативы. Муниципальные и унитарные предприятия (конспект лекций)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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36. Cooperatives. Municipal and unitary enterprises

Cooperatives - this is a form of business organization, which is created on the basis of combining the shares of cooperative members into the authorized capital.

Cooperatives are created to carry out joint production or economic activities.

The work of the cooperative uses the personal labor participation of its members. At the time of the organization of the cooperative, a charter is created and approved.

During the years of Perestroika, production cooperatives were organized, which were created on the basis of property shares and labor participation of members of the cooperative.

In their organizational and legal form, cooperatives are similar to a limited liability company in that they are organized on a shared basis of their members and the sources of their income are income received from the sale of products or other activities. The governing body of both forms is the general meeting, and the executive body is the board. The mechanism of creation, their registration and the content of the statutes are also similar.

The differences between cooperatives and limited liability companies are casting votes in voting at a general meeting. Members of a cooperative have only one vote, regardless of the size of the share they contributed, and in a limited liability company, casting votes are distributed depending on the size of the contribution of the participants in the partnership. The second difference is that the amount of income of members of the cooperative does not depend on the amount of their contribution, and the income of participants in the partnership directly depends on the amount of their share contribution. The next difference is the different composition of their founding documents.

Municipal and unitary enterprises.

Municipal and unitary enterprises are state-owned enterprises in which a controlling stake is owned by the state and are on its balance sheet.

Unitary enterprises (SUEs) are transferred by the state into full economic ownership of the labor collective. At the same time, the state does not bear any responsibility for the activities of the enterprise created by it. The enterprise itself bears property responsibility for the actions performed by it in the course of economic activity.

Municipal enterprises are owned by rural or urban settlements or other municipalities. Management and responsibility for property objects is assumed by the administration of the city or village.

Unitary and municipal enterprises are classified as state budget enterprises. They are part of a specific ministry, body or department of local government. The heads of enterprises are appointed by state bodies, and the personnel are classified as civil servants.

Authors: Egorova E.N., Loginova E.Yu.

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