The organization of small business

Table of contents:

1. Introduction

2. Social aspects of small business. Socio - economic importance

3. Small businesses

4. The basic steps for creating a firm

5. Basics of financial management of a small business

6. The forms of preferential enterprise

7. The problems of small business in modern Russia

8. Conclusion

9. List of sources used

Appendix A:

The history of small business. Small business in modern Russia

1. Introduction:

Small businesses have become an integral part of the economies of most industrialized countries. They perform a number of important social and economic functions, such as employment, a competitive environment, the maintenance of innovative activity, mitigation of social inequality.

In Russia, the growing realization that the development of small business is a necessary condition for the functioning of a market economy.

In the domestic literature widely uses the terms "small business", "small business", "small business", small and medium-sized enterprises. The Russian legislation formally adopted the term "small business". In English literature, the term «small business» usually means small and medium-sized enterprises. In European countries and Japan adopted the term "small and medium-sized enterprises."

Background research is defined, first of all, the role that small businesses play in the modern economy.

The main purpose of this paper is to review the forms and methods of small business.

2. Social aspects of small business: Relevance for

economy.

What is the importance of small businesses? Small and medium-sized businesses - the sphere of employment and source of income for a large part of the population. This - the most flexible part of the labor market, which absorbs the bulk of the low-skilled labor and lack of experience, who want to have a flexible work day. Often only here to find a job women (strange why, in this context, I think I see the word "disabled" instead of "woman"?), Young people, for the first time job seekers, persons with a low level of education and work experience. As the main source of income is not only a large part of the people involved in his field, but also their families, small and medium business can be an important factor in the growth of national wealth.

MB is an effective means of developing business skills, adapt to the market economy. As noted earlier, MB largely forms the "middle class", but it is a social layer that ensures the progress of mankind, social stability.

Small and medium-sized enterprises improve the efficiency of the economy, small business is easier to respond to changes in demand (heads closer to the people and away from the "Rublevki", and minimize production possible) with a small amount of release is less painful reorientation of production, which makes small business particularly stable and resistant to change the mood of buyers, and to force majeure, as in the market, and the world in general. In addition, small businesses are the development of large, because each plant is surrounded by a large collaboration of many small organizations. They also contribute to progress and are one of the most important areas of privatization of the economy.

In addition, even in the event of bankruptcy, catastrophic consequences for society will occur.

For each individual small business is the ability to start "from scratch." For many - the only way to generate revenue.

Comparative analysis of the advantages and disadvantages of small businesses.

Advantages:

1. Mobility and flexibility in managing the firm.

1. Small management personnel.

1. Simple organizational communication.

1. Highly qualified personnel.

1. Fast, high susceptibility to innovation.

1. Responding to local conditions and peculiarities.

1. The use of areas that are not profitable big business.

Disadvantages: Disadvantages:

1. The limited resources of all kinds.

1. Greater reliance on market conditions.

2. Weak lending capacity.

3. Subordinated to the purpose large-scale production.

4. Overloading of the week.

Worse opportunities for social protection.

Wages are lower than in large enterprises.

At the same time, for large enterprises:

Advantages:

1. Financial stability.

1. Low unit costs.

1. High technical equipment.

1. A large range of output.

1. Large production capacity.

1. The possibility of obtaining profits.

1. The unity of the scientific and industrial processes.

1. The possibility of increasing the competitiveness in the market.

1. Great opportunities for social protection.

Disadvantages: Disadvantages:

1. Organizational inertia structures.

1. Conservatism to innovation.

1. Sophisticated communication links.

1. A large number of administrative personnel.

1. Low-motion scientific institutions.

3. Small businesses

In accordance with Art. 3, paragraph 1 of the Federal Law of June 14, 1995 № 88-FZ (as amended by. Of 22.08.2004) "On State Support of Small Business in the Russian Federation" for small businesses defined as commercial entities in the authorized capital of which:

1. the share of the Russian Federation, Russian Federation, social and religious organizations (associations), charitable and other funds does not exceed 25 per cent;

2. share belonging to one or more entities that are not small businesses, does not exceed 25 per cent;

3. in which the average number of employees during the reporting period does not exceed the following limits (small businesses)

o in the industry - 100 people;

o Building - 100 people;

o Transportation - 100 people;

o in agriculture - 60 people;

o in science and technology - 60 people;

o in wholesale trade - 50 people;

o in the retail and consumer services - 30 people;

o in other industries and the implementation of other activities - 50.

Under the small business entities are understood as individuals engaged in entrepreneurial activities without forming a legal entity.

Small businesses asking for some activities (multi-) refer to those of the criteria of that kind of activity, which is the highest percentage in annual turnover or annual volume of profits.

The average for the reporting period, the number of workers in small enterprises is determined by taking into account all its employees, including those working under contracts of civil law and in combination with the actual hours worked, as well as employees of representative offices, branches and other separate units of the specified entity.

Today, many experts agree that the law of 1995 is out of date, and the legal framework governing the MB, needs updating. Therefore the SME Resource Center commissioned by the Chamber of Commerce of the Russian Federation in the framework of the development of the new draft federal law "On the Development of Small and Medium Enterprises in the Russian Federation" was developed recommendations for the establishment of new criteria for classifying businesses in the sector of small and medium-sized businesses.

An analysis of the global practice conceptual aspect in the work on the elaboration of criteria is the need to distinguish between statistical and "political" criteria.

The statistical test should cover the whole sector of small and medium-sized businesses with the release of the most common behavioral groups, such as micro, small and medium businesses. The organization of monitoring small business sector should provide, through the use of different filters on the performance, the ability to build within the statistical sector boundaries various groups of entities: the number of employees, revenue, total assets, the structure of the share capital. Introduced statistical test must be constant and the same for all subjects of the Russian Federation.

It is proposed to install two types of thresholds to determine the membership of a small or medium-sized businesses:

· The number of employed workers;

· By revenue.

Given the behavioral traits of economic entities, to highlight the types of businesses by number of employees are offered the following thresholds:

Table 1. The structure of the sector of small and medium-sized enterprises in the number of employed workers

category of small and medium-sized

type of business

number of employees

small businesses

micro-business

15 people

small businesses

small business

16 to 50 people

medium business entities

Medium Business

from 51 to 250 people

Table 2. The criteria for selection of small and medium business (in terms of revenue):

Type of Business

Number of employees

The volume of sales, mln.

A

B

taking into account inflation and the "shadow" elements

without inflation, and "shadow" elements

micro-

From 1 to 15 people

15

10

small

From 16 to 50 people

40

30

average

From 51 to 250 people

100

70

"Political" criterion should specify in the statistical test the groups of small and medium-sized businesses, which are the subject of a special state support. For example, it is appropriate within the political boundaries of the small and medium-sized businesses eliminate the municipal, state enterprises, the subjects of certain activities, such as gambling. As already noted, the "political" criteria in the statistical test should be given some degree of freedom, that is, depending on the objectives of the support programs, the priorities of regional and regional development, targeted support groups within the statistical boundaries of small and medium-sized enterprises can be modified.

It is important that the organization of statistical accounting to monitor the status and dynamics of individual target groups identified in the framework of the "political criteria".

4. The basic steps for creating a firm.

Initially, immediately after the idea, the question of feasibility of opening a small business.

Efficiently create just a small business, if the following criteria are met:

Having original ideas (patents, etc.).

The initial investment.

A highly professional team.

1. The prospect of production and marketing.

When creating a company resolved the question of the structure of the organization's: selected enterprise komanad, the question of the form of ownership and activities, go to the most favorable geographic location, plan expenditure and funding sources and determine the target group of consumers .. After finally going on the actual organization of the firm, in the preparation of constituent documents

Incorporation - the set of rules, terms and conditions governing the relationship of participants in the conduct of business.

Charter - a set of rules, terms and conditions governing the relationship with external organizations, etc. and includes that part of the memorandum of association.

The Memorandum includes

1. the name of the company;

1. the legal status;

1. legal address;

1. value of the share capital;

1. description of company participants;

1. founders and their share in the authorized capital;

1. activities;

1. authority partners;

1. description of the usage pattern of income (gross income, profit);

1. schematic division of losses;

1. rules for the transfer of its shares to a third party;

1. exit rules of society;

1. procedure for making changes to the charter and the charter capital (at a general meeting);

1. list of issues requiring unanimous decision (the question of liquidation);

1. list of issues requiring majority;

1. description of the procedure of liquidation.

Charter, in turn, includes the following items:

1. details of the company;

1. share capital, the share of each party;

1. activities;

1. authority;

1. schematic use of proceeds;

1. transfer of shares;

1. Out;

1. How is the reporting;

1. audit issues;

1. management structure, the description of the higher authorities (the rights and obligations of the Director General, the General Meeting);

1. principal officials and their functions;

1. composition, function, schedule of activities of the Audit Committee;

1. foreign trade;

1. how to change the articles of association;

1. liquidation procedure.

5. Basics of financial management in small business.

The most important part of the organization of the enterprise and the production is a financial management.

Proper management should provide not only the financial stability of the organization, but also the fulfillment of the main tasks of the organization in terms of finances.

These tasks are: profit and risk reduction, cash flow (cash flow), the development of a reliable system of collection of receivables from customers, a reliable monitoring system (control) of financial activities.

At the same time, the stability necessary for fulfillment of the conditions:

1. Opportunity to pay current debts (loans).

1. The possibility of payment of future long-term liabilities (investment).

1. Funds for equipment for expansion.

1. Timely payment of wages.

1. Provision for unforeseen expenses.

1. The regular payment of taxes.

6. The forms of preferential enterprise:

To support small business and promote its development, various forms of preferential enterprise:

1) Small Business Association (at prefectures).

They are voluntary groups that have their own bank and, accordingly, are concessional lending. The priority for the bank are members of the association, repeat customers of the bank, enterprises engaged in programs to promote small businesses.

Small Business Association is not considered to be an absolute boon to all entrepreneurs, this unorthodox form.

2) For a small business in the field of science and technology, there are "technology parks".

Within this framework the main form is created costly means of production. Companies included in the structure have access to these funds.

3) Business incubators.

Here are ready ofisy.Ot entrepreneur requires business - plan, approved by the results obsuzhdeniya.Po up entrepreneur will be given office.

 The meaning of this structure: the support of the business at the beginning.

4) Franchise. (Franchise - benefit)

Contract interaction between the franchisor (especially now) and franchising (franchisee) the (now-operator). The company is an owner-operator. Company-franchisor transfers of technology and methodology, as well as the trademark.

The franchisor (he has more than 1,000 operators) across the enterprise operators do their advertising, image, etc.

The franchisor transfers:

symbolism and trademark;

technology;

provides training;

marketing help, for accounting, design, etc.

Operator:

should have a decent seed money;

not be a violation of appearance;

does not allow the change of technology (even the number of people);

the obligation to pay a certain percentage of sales;

allocation of funds for advertising - 4% of sales.

Disadvantages:

double counting (the franchisor and operator);

allowed the operator to diversify.

The franchisor is developing a package of preferential enterprise. It addresses:

Factors placement (the character of streets, traffic flows, the environment, taking into account local conditions, which is nearby).

Technological factors.

Factors training.

Develop manuals for operators (the story of the system, the types of equipment).

7. The problems of small business in modern Russia

As in the mid-1990s, the IB Russia continues to face a number of challenges, and in dire need of government support. At the beginning of the XXI century. the Russian government has taken a number of steps to improve the situation MB. For small businesses in Russia simplified registration procedure, decreased the frequency of inspections, the share of illegal licenses of permits for registration. However, so far half of the registration of enterprises spending more time than prescribed by law for five days, from 38 percent of firms still require a license for activities that are not subject to licensing and testing a fifth of firms carried out more frequently than required by law .

The currently valid law of 1995 "On State Support of Small Business in the Russian Federation" no longer corresponds to today's realities. Many of its provisions are outdated, and some came into conflict with current civil, tax and budget legislation. There is an urgent need for changes in the law, therefore prepared a number of draft laws on the development of small and medium enterprises in the Russian Federation.

Researchers and policy analysts concerned with MB, there are the following problems:

1. The lack of effective and real instruments of state support. The declarative nature of preferences for small businesses. In fact, the government is now doing only the first approach to a complex problem solving MB. The pilot projects, such as, for example, the development of a network of business incubators. However, the lack of a systematic approach is evident.

2. Actions of regulatory agencies. Here, the undisputed leader - tax. Even the law enforcement agencies - a constant headache for employers - on the backburner. Remains the problem of corruption in licensing, regulatory, law enforcement.

3. Organizational related to legal registration and registration, opening a bank account, the complexity of the system of accounting and reporting. The principle of "one stop shop" designed to ease the administrative burden on MB, poorly implemented in practice. The number of administrative barriers gradually reduced, but the system is unstable and therefore takes a lot of time and effort. For example, to organize a trip for representatives of SES agreement on the establishment of production in the Moscow region goes up to 1.5 months.

4. Logistical support: lack of production facilities and equipment. Weak proprietary database, as well as the injustice of privatization procedures that exclude small businesses opportunities available in the property leased state (municipal) property.

5. Financial (investment) issues and the capitalization of the savings of individual liquidity difficulties in the legalization of capital for business registration, the establishment of relationships with suppliers. The problem of credit insecurity is very serious. Most businesses need to attract MB loans to start their activities. However, both private and state-owned financial institutions are extremely reluctant to give credits. Availability of bank credit support only 16 percent of the entrepreneurs. 24 percent were trying to get a bank loan, but either were refused or considered extremely unfavorable conditions.

6. The absence of unambiguous "economic niche," assigned to the MB. Most small businesses engaged in providing services and retail trade, and only a few are employed in the production of goods. However, the development of large retail chains displaces the retail market with small businesses. The solution may be a re-orientation of MB on the sphere of material production. But here MB faced with excessive monopolization of the Russian economy, the dominance of big business, which displaces the MB from the markets.

7. Lack of information resources. Public authorities are often stingy to provide information that would facilitate the development of MB. Therefore the objective of non-profit organizations that help the MB, is to replace arisen information deficit. Entrepreneurs themselves, tend to give a wide range of issues, is regarded by them as a serious obstacle to the development of small businesses in general. While part of the nature of these problems is related to the specific small business, but the degree of severity in the first predetermined features of the Russian economy in transition. It was her lack of development of the institutional and macroeconomic conditions have highlighted the issues of taxation, financing, MP, and the establishment of the legal framework for regulation of business and the mechanisms for its implementation.

The most important tool of state influence on entrepreneurship in a market economy - tax policy, performs two main functions: fiscal associated with the need to create revenues for the state and local budgets, and stimulating, designed to support specific areas of activity, sectors of economic entities. In the Russian economy, the state primarily implements fiscal function, it also carries a basic problem of entrepreneurship.

In addition to the tax problem, there are other obstacles to the state. a special group of factors hindering the normal development of small enterprises stood out the negative impact of government regulation

In general, government regulation - a necessary and inevitable process, with the aims of developed market economies are maintaining and ensuring equal access of small businesses to appropriate infrastructure, protection against attempts to monopolize competition and consumer protection - from unscrupulous vendors and suppliers of goods and services. In order for this regulation to be effective, containment of the inevitable trend towards bureaucratization of every government regulation and its transformation from an element of state policy in the bureaucratic "trough." Unfortunately, the positive aspects of Russian reality expressed by government regulation is not enough. The negative aspects pronounced in administrative barerah

The most obvious way of administrative barriers to entrepreneurship are manifested in the process of registration of small enterprises, as well as the recurrent need to obtain or renew a license to carry out a particular type of business. In addition, the strict limits being introduced various administrative checks are a pain in each applicable to a small business. After all, any inspection takes time from the owner and managers of the firm and is associated generally with the need to pay fines for the identified gaps or "compensation" inspection.

Here's a ranking of problems created by entrepreneurs

· Disadvantages of the tax system

· Lack of working capital

· Low demand of the population

· High rents

· The economic policy of the state

· Unavailability of loans

· The high cost of raw materials

· The poor development of the internal market

· High tariffs for transportation

· Lack of production space

Not surprisingly, the entrepreneurs themselves to express the public policies or mocking contempt, or indignant attitude. That's what told yourself small businesses on state support in the survey RNISiNP.

Who provides you with help and support?

Federal government

2.7

Regional administrations

4.4

Local authorities

17.6

Funds for Small Business

5.1

Agency for Small Business

2.0

International organizations

1.4

Domestic partner companies

20.2

Foreign partners

5.7

Social organizations

3.1

Note: This table shows the percentage of the total number of respondents, with 49% of respondents did not answer this question.

In what area do you feel supported?

Financial (loans, mortgage, leasing)

15.8

Tax (benefits)

7.6

Staff Development

4.2

Information (marketing, advertising)

16.7

Finding buyers (Sales)

11.6

Finding foreign partners

3.4

Tenancy

11.6

Acquisition of raw materials, equipment

11.6

Legal advice and advocacy

8.2

Note: The number did not answer this question exceeded 52% of the respondents.

What support is desired?

Direct financial assistance (target soft loan)

22.4

Tax exemptions

47.9

Loan guarantees for commercial banks

7.6

Assistance in obtaining the necessary equipment

6.1

Securing business and personal security

17.0

Bringing to fulfill state orders

17.8

Facilitating access to unused production space

9.4

Assistance in establishing cooperative ties with large enterprises

4.5

Information support

9.2

Simplification of taxation

37.2

The total reduction in tax rates

35.8

Cancel (simplification) licensing

7.3

Business training, accounting, etc.

3.3

Protection of property rights, improving the work of the court

7.1

Nothing else, they should at least do not interfere

14.5

Other

1.9

Note: The total number of responses exceeds the number of respondents, since it was possible up to 3 answers.

8. Conclusion:

 In the abstract the features of the organization of small and medium-sized enterprises, the steps of creating a new organization, summarized the legal framework, an overview on the problems of small business in today's Russia. Staisticheskie used and presented data from contemporary sources.

Also, a review of concessional forms of business and outlined the prospects of development of small business in Russia. The annex provides a brief historical background.

2. List of sources used:

1) www.os.bishelp.ru

2) www.becon.ru

3) www.nisse.ru: Small Business in Russia

4) www.edu.novgorod.ru

5): The organization of small businesses - Lectures Andrei Konstantinov

Appendix A. A.Prilozhenie

The history of small business, small business in today's Russia

350 years since the birth of the first home owner Nikita Demidov.

Peter I told him to start production. Further developing entrepreneurship unchallenged (we did not touch, and the bourgeois revolution) until the October Revolution of 1917 (I'm inclined to believe the coup and not a revolution.) As we know, after the coup were nationalized businesses large medium and small industry, in part, eliminated trade and stock exchanges. But after a few years, the government led a "new economic policy" is to stimulate the commodity-money relations, enterprise and initiative. With the 22-year joint-stock companies were allowed full tovarischestvya and limited partnerships, which contributed to the recovery of agriculture, and the improvement of living standards in general.

But Stalinism came with his collectivization and other measures to build a bleak future for the whole country, all the democratic preconditions were dashed.

Entrepreneurship has decayed, or rather gone to the darkest shade of the criminal for years - for years (although many any better now that the underground economy, and by some estimates up to 40% of the business as a whole and as a successful business in Russia has been reduced to the devastation of the subsoil and the partition of state property? ). Manifestation of the legal economic activity since the NEP before restructuring can only note the trade in products from private plots.

. Along with the general revival in society perestroika began with a search for new approaches to the transformation of the economy, burdened by extremely inefficient structure, dominated by the MIC. The first was the decision to raise the value of territorial (national, regional, provincial) government, aimed at empowering local councils of people's deputies, and the transition to the regions on the principles of self-government and self-financing. First of all, this applies to food and light industry, consumer services, local, housing and communal services, construction materials, construction, trade, public catering, consumer cooperatives. It was about the types and areas of economic activities, where objectively and had to develop small and medium-sized enterprises to flexibly respond to the demand naseleniya.Togda and the first co-operatives in the country.

I will not go into the history and politics, I will mention only the widespread belief that in the eighties in Russia to open the business was much easier than in our time.

So says, for example, Anton Maltsev, a former in 1988 by a young engineer Samara and embarked in the first rows kooperatorstva: "You will not believe, but I have not given any bribe to open your cooperative. With us, all those years were worn with both written sack. On TV and called the hope of the communist economy. I only had to come up with its own charter and come with him to the commission, which had been at each district council. And all you have cooperator! Even money to start their own business can give! "

But kooperatorstvu destined to be smothered: After the collapse of the Soviet system through the open border flood of cheap Chinese stuff, though of poor quality, but a completely new product range for a Soviet citizen, with whom the young entrepreneurs and their fledgling enterprises to compete were not in force.

If at the beginning of 1992 on the shelves lay a lot of goods made by the Russian co-operatives, it is already at its end it was basically imports.

At the same time, the removal of administrative and criminal prohibitions on the basic types of business activities contributed to the rapid growth in the number of small businesses across the country: 1992 was the year of the highest since the mid 80's. and to this day, the pace of growth of small businesses (2.1 times) and the number of their employees.

In a sense, this fact is phenomenal, because then implemented the liberalization of prices and the introduction of tax pressure considerably undermined the financial base of the majority of small businesses. Stormy inflation has led, on the one hand, to the impairment of people's savings, and with another - a sharp increase in interest rates of bank credit. It caused quite a paralysis of investment activity going on at the present time.

Statistical data show that the absolute leader in the growth of small enterprises was at that time the scope of science and scientific services - here the number of small businesses increased by 3.4 times. The number of small enterprises in agriculture increased by 3.1 times. Followed by logistics and general commercial activities to ensure the functioning of the market (2.9 times). Close to the data and the growing number of small businesses in the area of ​​education (2.8 times).

It can be noted that in the declaration of the start of market reforms, the Russian MB demonstrated the positive potential. Its most important functions are to ensure the survival of large segments of the population in conditions of acute crisis through a "self-employed", enabling more (in addition to basic, often only formal employment) livelihood. Basically it was not about the production and the sale and mediation, which accounted for over 50% of small businesses.

The rapid development of trade and mediation was a response to undermine the financial base of the original MB.

The increasing prevalence of getting so-called "shuttle" business. Tens of thousands of people went over the goods abroad. Functioning transport channels themselves "shuttles" abroad and bought their goods back into the country. In Turkey, China emerged entire large settlement, whose residents have become specialized in the small wholesale supply of Russian "shuttles" local produce. Rapid turnover of small commercial capital turned them into the capital of medium size. Moreover, petty trade quickly reacted to the increasing socio-economic differentiation of the Russian society, grouping themselves into niche services such as mass consumers, and consumers with high incomes. Fast enough together with small market stalls began to appear high-end shops, the owners and employees are often started with a "shuttle" activities.

In 1992 there was a significant decline in the share of small enterprises in industry and construction. But the relative decline of the manufacturing sector in the Russian MB can not be assessed only as a negative phenomenon. The fact that the semi-criminal activity ceased small businesses that were previously created by the Soviet state enterprises only in order to obtain the original raw materials at low state-set prices and sell the products at free high prices. Price liberalization has made the existence of such a small "production" companies meaningless.

In general, in 1992. small business was a component of the mass of the "Foundation". Through it a few centuries ago were all now highly developed market country. It has already passed through Tsarist Russia. In 1993, the process of rapid "Foundation" was expressed in the increase in the number of small businesses by about two thirds. Approximately one million people has increased the number of full-time in MB, reaching a high of 8 NW million. In the industrial structure has a little increase in the proportion of trade and intermediary activities and as a little the share of the manufacturing sector. The situation was relatively stable regional structure of Russian small business: according to the number of small businesses has become the absolute leader of the Central Economic Region (36%) led by Moscow - (23%). In the North-West 7% of small businesses.

The statistics of those years, attention is drawn to significant differences in the sectoral structure of small businesses on the structure of the number of their employees. Under the latter, the absolute leader turned out to construction; slightly lagged behind his industry, trade and catering, as well as obschekommercheskuyu activities accounted for less than 30% of the average Russian small businesses. But this seemingly strange fact is easily explained. All of these differences and statistical contradictions stemmed from widespread evasion of small businesses from accounting results of their activities and, of course, from the control of their income, such as wages. Of course, in the field of trade and mediation make it much easier than in the manufacturing sector. The use of labor without any documentation of the bore then massive. Hide income from taxation there was also easier.

In addition, the government itself superrigid taxation pushed on a violation of tax laws. There is a situation in which almost any member of the MB can be prosecuted for violation of various laws or regulations. However, this kind of the prosecution was extremely rare due to the weakness of the government regulatory agencies themselves, including the tax authorities. In these circumstances, criminal organizations taking on the fact that the State has failed to fulfill. The bandits themselves in the role of judges and bailiffs, provided protection against "foreign" and, most importantly, appropriated the function of tax collectors. Characteristically, their "taxes" usually did not exceed the state.

This position is generally characteristic of the historical period of primitive accumulation of capital in the world, based on the Russian ultra-high rate of return. Without analyzing the common sources of excess profits (note that they did not have anything to do with effective economic activity), you can only conclude that the financial structure is then easy to give a fantastic modern developed market economies income of 60 percent or more per annum in foreign currency and trade brought unprecedented income of 300-400% per annum. Such profit margins created the illusion of general prosperity. Real competition (wrestling) was mainly between criminal groups for the right to control the spheres of influence (robberies of small businesses), and for the regular division of these areas.

For commercial and small business mediation it was "conditionally fertile" times. He does not need a very special state support. The main problem for these companies at the time was to build-up of pressure from the criminals.

As international historical experience, the period of the "foundation" is always limited in time. In the new Russia, he was an ultrashort. In 1994. dramatically slowed the growth rate of small businesses and their employees to: an increase of just over 1%, reduced the average number of people employed in MB. The reasons for stopping the growth of the number of Russian small businesses can be subdivided into deep and lie on the surface. If you start with the latter, the most important of them - is narrowing typical of the early 90-ies. sources in the field of lightweight receipt MB relatively large income, depletion of psychological expectations widest financial opportunities for self-employment.

As for the root causes of slow growth in the number of small businesses that are directly stemmed from the general economic policy of the new Russian government led by BCChernomyrdinym. The main focus of her was placed on strengthening and promoting the development of export-oriented energy sector. And next to this complex saw an increase in the banking and financial sector. Began a large-scale uptake of enterprises. Often the most profitable small businesses are the first casualty of the takeover. Less profitable small businesses could not compete with medium and large firms and were forced to curtail their activities.

In 1995. for the first time began to decrease the number of Russian small businesses (up 8.8%) and the average payroll for them (by 4.5%). The fall of the rate of growth of small businesses in different ways evident in some sectors. For the first time in the past few years, faster pace, the number of small businesses in the construction and transport (by 18 and 19% in 1995).. In the trade and public catering enterprises decreased the number by about 10%. In the overall business operations to ensure the functioning of the market absolute reduction of 18.7%. This was clearly manifested exhaustion earlier seemed limitless possibilities of trade and brokering of small businesses.

It should, however, recognize the gain in the period 1995 to 1996. impact factor of re-registration and liquidation of non-performing companies on the dynamics of MB. In 1995 was introduced in the new Civil Code (CC) of the Russian Federation. In accordance with the provisions of the first part of the small businesses that have taken the form of partnerships (and this is a very common form of small economic enterprises) should renew their founders' documents and transform their businesses in accordance with the requirements of the Civil Code. But we should not overestimate the importance of this factor in the overall absolute narrowing the sphere of Russian MB. In 1996. there was even greater than before, the concentration of small businesses in the Central Region of Russia led by Moscow.

Hailed by the Government of BC Chernomyrdin's policy of financial stabilization has translated into a "surviving" has all the Russian small businesses. Prior to that to "survive" attitude enterprise mainly manufacturing sector. But this had its good points. Moderately tight monetary policy stabilization, on the one hand, caused a significant slowdown in growth in the number of small businesses, but on the other - had a pronounced effect of the sanctions. The country has started to form a radically new economic situation, in which small businesses have begun to play a role that is characteristic for the MB in the market economy.

There are the beginnings of a normal market environment characterized by competition of small businesses by improving the quality and variety of goods and services. Small businesses are struggling to survive independently learned to adapt to the complexities of the market. Thus, to improve their viability, they have begun to actively diversify the economic and investment activities. More than half of the enterprises of non-trade profile in addition to the main activities in 1995 and has engaged in trade.

For the first time in several years in 1995 there was an increase in the number of employees at a small business - by 0.8% compared to 1994 Of course, the magnitude of increase is not large, but illustrates the data of opinion polls, in which the heads of small enterprises talked about the need for numerical expand their businesses. Would like to draw the attention of the increase in investment activity MB. Total capital investment in this sector for 1995 increased 4 times, and in the industry - by 7.4 times. The country has begun the process of determining the real appreciation of the Russian state, reflected, inter alia, to enhance tax services. Facing small businesses, not on their own are under thuggish "roof", confronted with an acute dilemma: either totally legit and any way to get rid of this "roof", or just go to the "shadow".

In 1994 and 1996. Russian MB in dire need of support and protection of the state. It is aware of the public authorities themselves. Moreover, in the regions of formation of the system of support MB was faster than at the federal level. It is in the regions of the Russian Federation adopted the first laws and programs of the MB and the creation of the first funds to support it.

At the federal level, the first program to support MB was only adopted in 1994, but it was never done before the end. The federal law on state support for MB was adopted in 1995., But its content was completely emasculated in comparison with projects under development since 1992. At created in 1995, the State Committee for the Support and Development of Small Business Federation (now liquidated) were high expectations, but there were few specific cases. Worked Federal Fund for Small Business and the Foundation for Assistance to Small Innovative Enterprises in the scientific and technical field, but their financial and organizational capabilities were extremely small. There was an acute shortage of funds to support the struggle to survive Russian small businesses.

The emerging as early as 1995. declining trend in the total number of small businesses in 1996. increased (down 5.6%). However, in many ways this was due to new approaches to accounting for small businesses adopted in 1995. Law "On State Support of Small Business in the Russian Federation" (reduced range of businesses that are attributable to the category of small ones), as well as the re-registration of existing small businesses.

In 1997. virtually all sectors saw an increase in the number of small businesses in the whole of the Russian Federation, it was 4.2%, reaching the highest value in health care, culture and social services - 43%, in agriculture - 10.2 Transportation - 8 6%. Fewer small businesses has been in the field of science and scientific services - by 4.6%, logistics and sales - by 0.8%.

The number of individual entrepreneurs, according to the State Tax Service of Russia, on July 1, 1997 was 3.5 million. With working on contracts and part-time, as well as entrepreneurs, acting without a legal entity, a small business employing more than 12 million people. The income from this activity 25-27 million Russians live.

The current industry structure MB over the years has not changed. Non-manufacturing sector remains small businesses more attractive than the real sector. For example, in 1997 the majority of small businesses working in the field of trade and public catering - 43.2%, construction and industry functioned 16.5 and 15% of small businesses respectively. This can be explained, first, the very specificity of MB as a sector of the economy, and secondly - the global trend of dominance (especially small business) over the non-material sphere of production. Significant structural changes in the sector over the years, MB has not happened. Thus, the share of industrial enterprises in the total number of Russian small businesses increased slightly - from 14.2 at the beginning of 1995 to 15.7% at the beginning of 1999. The share of construction enterprises also increased - from 13.8 to 15.8%. The share of enterprises engaged in trade and public catering, decreased slightly on 01.01.95 was, they accounted for 46.8% of the total number of small enterprises, 01.01.98 - 44.5%.

Total employment in small enterprises has decreased during the period from 01.01.1995 till 01.01.1998 by 1.8 times. Reducing the number of employees was mainly due to the change of the criteria for classifying the category of small enterprises. Reduce the number of employees is facilitated by factors such as the intensification of business activities and business in resource-switching mode of operation. At the end of 1997, however, the first time (since 1995) has been registered growth of total employment in the MB - the growth rate was 1.8%. However, the number of workers on a permanent basis in small businesses of all sectors in the three years is still a whole decreased by 1.3 times, but this reduction in permanent staff affected to a lesser degree than employed part-time and short-term conditions of employment. This is - the result of personnel policy managers of small businesses who wanted to keep a relatively stable situation, first of all, the basic structure of employees. It is interesting that since 1995 has ceased to operate a progressive tax on the excess of the wage fund.

At the beginning of 1998. in small enterprises Russia worked 8638.7 thousand people. Dominated employment on a permanent basis, which is reflected in the statistics as the average number. The share of the average number (6514.3 thousand) of the total number of employees amounted to 75.4%. In general, the average number of employees in one small company of 10 people. The largest construction companies were, on each of which an average of 15 people were working. To 14 people were working at the enterprises of industry, agriculture and transport. The least numerous of the enterprise - in the areas of trade and catering, information and computing services, general commercial activity on the functioning of the market: on average they worked for second person.

The number of permanent employees at a small business on average for all industries accounted for 7 people. At the end of 1998. highest employment was observed in the three sectors of the economy: in industry worked 22.1%, construction - 25.3%, in trade and public catering - 28.3% of total employment in small enterprises.

The number of employees at small industrial enterprises fell over the period by 1.8 times, trade and public catering - 1.5 times. To the greatest extent, by 2.4 times fewer workers in construction companies. The number of employed in just two sectors: agriculture (growth rate - 26%) and transport (growth rate - 28%). Sectoral structure of permanently employed in small businesses since the beginning of 1995 has changed as follows. The proportion of permanent employees in enterprises basic material production sectors: industry - from 28.1 to 22.9%, in construction - from 31.0 to 24.1%. The share of trade and catering provision for permanent employment in MB, in contrast, increased from 24.8 to 31.7% (first of all, this is due to the change of the criteria for inclusion in the category of small enterprises).

A distinctive feature of small business continues to be high, its share in the "shadow" economy. According to various estimates, it ranges from 30% to 50% of the real turnover of all small businesses.

Are composed in recent years, the situation in the small sector of the economy, and the need to ensure its growth requires a significant intensification of public policy and business development of its communication to address the factors constraining the growth of small business and the factors that force entrepreneurs to go into the "shadow" economy.

In modern Russia, this crucial sector of the economy has not provided such a significant impact on social and economic development of society, both in the industrialized - the developed countries of Western Europe, America and Southeast Asia, where it accounts for 60% of the gross national product.

Observed in 1999-2000, the growth of production of goods (works, services) in small enterprises of Russia, a slight increase in their investment activity, the growth of tax revenues from their activities are in line with national trends and were due, on the one hand - the current favorable economic environment (effect import substitution, reduction of public demand, moderate inflation and other factors), and the other - the compensation effect of the 1998 crisis. The growth was predominantly intensive, as the number of operating small businesses did not increase.

According to the State Statistics Committee of Russia on 01.01.2001 in Russia there were 879.3 thousand small businesses, which is 1.3% lower than that on 01.01.2000 Based on the 1000 population of the country have an average of only 6 small enterprises, whereas in the European Union - at least 30. The level of the indicator, which could be compared to Western Europe, reached only in Moscow and St. Petersburg (21 small business and 24 respectively).

Since 2002, there has been a trend to an increase in small businesses. In 2002, in relation to 2001 there was a rise in the number of small businesses by 4.7 percent. In general, however, the share of small enterprises in the total number of enterprises in all sectors of the economy in 2002 was only 23%.

Small enterprises in 2002 produced goods (works, services) in the amount of 1,159.9 billion rubles, though is 136% compared to 2001, does not exceed 7% of the total output of goods and services in the Russian economy.

Investment in fixed assets of small businesses are very small. Investments by sector in 2001 amounted to 43.5 billion rubles, in 2002 - 49.7 billion rubles (only 2.8% of total investments). In 2003, investment in fixed assets of small enterprises at current prices slightly exceeded 40 billion rubles.

The contribution of enterprises employing up to 250 people in relation to the corresponding total value of all Russian enterprises in 2002 and 2003. was as follows:

Data

2002

2003

The share of the total number of enterprises

93%

94%

The share of small and medium-sized enterprises in total employment

45%

49%

Market share (share of small and medium-sized businesses in total revenue)

39%

47%

Judging by the contribution of enterprises employing up to 250 people. growth in 2002-2003. was neznachitlnym. Another common indicator of the development of the SME sector is the number of enterprises with number of employees to 250 per 1,000 people of the economically active population. In Russia, this figure by the end of 2003 was $ 118 enterprises and PBOYUL1 1,000 people from the economically active population. Note that in 2002 the figure was 113, which again is indicative of extremely modest scale growth.

Tax revenue - the only area in which there was some growth estimate to be adjusted for inflation. In 2001, according to the Russian Ministry of Taxation revenue for the unified tax levied from the simplified system of taxation, accounting and reporting, and the unified tax on imputed income for certain activities in the consolidated budget of the Russian Federation amounted to 25.4 billion rubles in 2002 - 33.5 billion rubles.

The current industrial structure of small businesses shows preferential its development in trade and public catering - 28.1%, industry - 25.2%, construction - 24.7%, transport and communications - 4.1% of science and scientific service - 2.5 percent. In 2002, the small industrial enterprises produced goods (works, services) in the amount of 214.9 billion rubles., Accounting for 25.2% of the output of goods and services by small businesses in all activities, at constant prices is 1.1 times than in 2000.

Underdevelopment of small businesses in most sectors of the economy indicate serious problems with roots - and the flaws in the legislation, and action (and, frequently, inaction) of the Russian government, and trends in the monopolization of the economy.

At present (2005 data), small businesses are working in the following areas:

Scope

% Of employees (among all those in MB)

Trade and catering

52.9

construction

10.8

general commercial activities to support market

5.0

real estate business

3.3

Transport and communications

3.3

Science and scientific services

2.8

health

2.5

services sector

2.2

other activities

17.2

The transfer of small business from one generation to the next can be a major problem for its owners. The reason for this is the lack of continuity of business practices in Russia, as well as over-the personification of the business, when all the work of the enterprise and its development is directly dependent on the personality of the owner.

Over the past 15-20 years, Russian entrepreneurs wonder what ever comes a time when they will not be able to manage the business and interests of the heirs and partners intersect. Addressing the experts see in the establishment of continuity within the business, taking into account the interests of owners, partners and potential heirs and ensure their balance. And also in the creation of autonomous from the owner of management and control systems business, allowing it to maintain viability, regardless of the owner's personality.