Entrepreneurship, types of business activities. Entrepreneurial activity

The entire variety of entrepreneurial activities can be classified according to various criteria: type of activity, forms of ownership, number of owners, organizational-legal and organizational-economic forms, degree of use of hired labor, etc. Let's consider some of them.

Since any business is to one degree or another connected with the main phases of the reproduction cycle - the production of products and services, the exchange and distribution of goods, and their consumption, the following types of entrepreneurial activity can be distinguished: production, commercial, financial entrepreneurship. All these types can function separately or together.

In addition, in recent decades, in all economically developed countries of the world, including Russia, such an independent type of entrepreneurship as advisory (consulting) has emerged.

At the same time, each of these types of entrepreneurship is divided into a number of subtypes. They are shown in Fig. 1.1.


Rice. 1.1.

What type of entrepreneurial activity by type of activity has received the greatest development in Russia and why?

The basis of industrial entrepreneurship is production - material and intellectual. This is one of the most complex types of activities aimed at creating things, values, benefits, any useful product that consumers need and can be sold at a certain price or exchanged for another product.

Manufacturing entrepreneurship is the production of goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, training, production of printed materials, etc. Choosing the type of business involves studying the business environment from the point of view of how much the products produced ( product, service) are necessary for a potential consumer, i.e. marketing is designed to adapt production to market requirements.

Thus, the main area of ​​activity of this type of entrepreneurship is the production of tangible and intangible goods, carried out at the expense of one’s own or borrowed funds under one’s own property responsibility and at one’s own risk. At the end of the twentieth century. In Russia, during the transition to a market economy, it was this area of ​​activity that underwent the greatest negative changes: economic ties fell apart, material and technical support was disrupted, product sales fell sharply, and the financial situation of enterprises worsened.

The scheme of production entrepreneurship is as follows: after studying and analyzing the market, the entrepreneur acquires or rents fixed assets - premises and equipment; purchases working capital - materials and components; attracts labor, organizes management. As a result, the manufactured product is sold by the entrepreneur either directly to the consumer or to a reseller. The entrepreneur's task is to ensure that production pays off and income exceeds expenses, including taxes.

Thus, the entrepreneur is interested in ensuring that all the products he produces are sold. Both products (goods, services) that have been shipped (issued), actually paid for, and products for which payment for which has not yet been received in the bank account of the enterprise or for which bills of exchange have been received can be considered sold. In order to reduce the risk of bankruptcy, an entrepreneur must enter into transactions for the supply of a manufactured product before the start of its production on a contractual basis. In the context of the appearance of newer goods on the market, it is important that they do not lie idle, and that financial resources are invested again in the business, that is, the entrepreneur must strive to accelerate the turnover of money.

What, in your opinion, is holding back the development of manufacturing entrepreneurship in Russia?

Why can shipped (released) products, payment for which has not yet been received in the company’s bank account, be considered sold?

The field of activity of commercial entrepreneurship is commodity exchanges and trading enterprises. This type of entrepreneurship includes operations and transactions for the purchase and sale of goods and services. The general scheme of commercial entrepreneurship is similar to the scheme of production and entrepreneurial activity, but unlike it, here, instead of acquiring material resources for production, finished goods are purchased, which are subsequently sold to consumers.

A commodity exchange is a type of wholesale commodity market without preliminary inspection by the buyer of samples and pre-established minimum quantities of goods. On a commodity exchange, commercial intermediaries and their employees voluntarily unite to conduct trading operations according to jointly developed and observed rules.

During the transition to a market economy, commercial entrepreneurship was primarily carried out by individual entrepreneurs. Since you can quickly get a return from commercial entrepreneurship, this area of ​​activity first began to develop rapidly after the fall of the socialist system. Many energetic and enterprising people directed their efforts there. Often among them were those who were previously classified as representatives of the so-called shadow economy. Currently, along with small and medium-sized businesses, large trading enterprises are developing. There are many wholesale and retail trade networks, whose enterprises are located in different cities of Russia.

What retail chains do you know? List the names.

Commercial activity provides the entrepreneur with a fairly high profit (according to Forbes magazine, the owners of the Eldorado, Kopeika, Magnit and some others retail chains were among the ten richest people in Russia in 2006). If production activities provide, as a rule, 10-12% of the profitability of an enterprise or firm, then commercial activities provide 20-30%, and often higher.

The scope of activity of financial (or financial-credit) entrepreneurship is circulation, exchange of values. Financial activity penetrates into both production and commercial activities, but it can also be independent: banking, insurance, etc. A financial transaction does not imply such a high rate of return as previous types of business activities: this value can be 5-10%.

Participants in the money, currency and securities markets are commercial banks, stock exchanges, financial institutions, enterprises, organizations and individuals - entrepreneurs. The financial market is a market for short-, medium- and long-term loans, investments, deposits, securities; it includes the capital market (medium- and long-term loans, securities) and the money market (short-term loans, securities, etc.) .

Financial entrepreneurship can also be considered a type of commercial entrepreneurship, the object of purchase and sale of which is money, currency, and securities (stocks, bonds, bills, vouchers). There is a sale of some money for others in direct or indirect form. The technology of a financial entrepreneurial transaction is similar to the technology of a commercial transaction, with the only difference being that the goods are financial assets. An entrepreneur in this type of business begins with an analysis of monetary and financial markets and marketing activities.

The following forms of financial entrepreneurship are distinguished:

  • issue of securities (the entrepreneur sells his own shares, bonds, credit notes, commercial securities under certain conditions and obligations as a “financial product”);
  • the purchase of securities by the entrepreneur himself for a certain amount, and then selling them to another buyer for a larger amount;
  • active transaction - placement of one’s assets (fixed and unlimited; transfer of securities to one or another company for storage, money to a current account);
  • “commodity versus futures” transaction - a futures contract is transferred by the buyer to the seller simultaneously with the transfer of title to the actual product from the seller to the buyer;
  • arbitrage transaction - simultaneous purchase and sale of the same or similar securities to make a profit due to the difference in rates in exchange centers with a relatively low degree of risk;
  • banknote transaction - sale of cash for non-cash transactions for a certain commission fee;
  • other types of transactions: exchange, exchange closing, exchange cash, exchange contact, exchange with credit.

Financial entrepreneurship presupposes the availability of reliable information and the provision of computer and organizational equipment. When conducting financial and credit transactions, the entrepreneur lends his money, currency, and securities to the consumer, and after a certain time receives a larger amount by a certain percentage.

In recent years, such a promising form as advisory (consulting) entrepreneurship has been increasingly developing in Russia. It has many directions (see Fig. 1.1). Comparing the level of its development in our country and in other developed countries, we can conclude that consulting will develop rapidly in the coming years.

As defined by the European Federation of Economic and Management Consultants Associations, consulting consists of providing independent advice and assistance on management issues, including identifying and assessing problems and/or opportunities, recommending appropriate measures and assisting in their implementation.

Small and medium-sized enterprises, due to their limited capabilities, rarely seek the services of consultants. Basically, they need advice from auditors, marketers and advice in the field of tax savings. Issues of enterprise development strategy and optimization of its organizational management structure are of more interest to large industrial and commercial enterprises.

What, in your opinion, is holding back the development of consulting entrepreneurship in Russia?

Types of business by number of owners

Depending on the number of owners, entrepreneurial activity can be individual or collective. In a sole proprietorship, property belongs to one individual. Collective property belongs simultaneously to several entities with the definition of the shares of each of them (common ownership) or without the definition of shares (joint ownership). Possession, use and disposal of collectively owned property is carried out by agreement of all owners.

What are the advantages and disadvantages of individual and collective ownership?

Organizational-legal and organizational-economic forms of entrepreneurship

Forms of entrepreneurship, in turn, can be divided into organizational-legal and organizational-economic. Among the organizational and legal forms are partnerships, societies, cooperatives, the features of which were discussed above.

What organizational and legal forms of entrepreneurial activity are most widespread in Russia and why?

The main organizational and economic forms of entrepreneurship include: concerns, associations, consortia, syndicates, cartels, financial and industrial groups.

The concern is a diversified joint stock company that controls enterprises through a participation system. The concern acquires a controlling stake in various companies, often located in other countries. Such companies are subsidiaries of the concern.

Association is a form of voluntary association of economically independent enterprises and organizations that can simultaneously be part of other entities. The association, as a rule, includes enterprises and organizations of the same specialization, located in a certain territory. The main goal of creating associations is to jointly solve scientific, technical, industrial, economic, social and other problems.

A consortium is an association of entrepreneurs for the purpose of jointly carrying out a financial transaction (for example, making significant investments in a large industrial project). Such an association has the opportunity to invest in a large-scale project, while the risk arising from large investments is significantly reduced, since responsibility is distributed among many participants. In the context of the scientific and technological revolution, consortia emerge in new industries or at the intersection of various industries and provide for joint scientific research.

Syndicate is the association of sales of products by entrepreneurs of the same industry in order to eliminate unnecessary competition between them.

A cartel is an agreement between enterprises of the same industry on prices for products, services, division of sales markets, shares in total production, etc.

Financial-industrial groups (FIGs) serve as a new organizational and economic form of entrepreneurship. They represent a combination of industrial, banking, insurance and trading capital, as well as the intellectual potential of enterprises and organizations.

What organizational and economic forms of entrepreneurial activity are most widespread in Russia and why?

Do entrepreneurs form a consortium voluntarily or forcefully? Why?

For what purpose are associations formed?

Why is the formation and activity of consortia, syndicates and cartels strictly regulated by antimonopoly legislation?

Entrepreneurship is an extremely diverse type of economic activity, widespread in all spheres of the economy. Since any business is to one degree or another connected with the main phases of the reproduction cycle - production of products and services, exchange and distribution of goods, their consumption - the following types of entrepreneurial activity can be distinguished: production, commercial and financial and credit entrepreneurship.

Production entrepreneurship is the most important, defining, leading type of entrepreneurial activity, the purpose of which is to create things, values, benefits, any useful product that consumers need and can be sold at a certain price or exchanged for another product. Manufacturing entrepreneurship includes the production of goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, training, and production of printed materials. The production entrepreneurship scheme is implemented as follows: the entrepreneur acquires or rents fixed assets - premises and equipment, purchases working capital - materials and components, attracts labor, and acquires an information resource. As a result, the released goods are sold by the entrepreneur either directly to the consumer or to a reseller. The entrepreneur's goal is for production to pay off and for income to exceed expenses.

Business is an activity involving the exchange, distribution and consumption of goods and services. Its essence is commodity-money and trade-exchange operations. Commercial entrepreneurship differs from industrial entrepreneurship in that it does not provide for the need to provide production resources associated with the production of products, since a commercial entrepreneur acquires material resources in the form of a finished product with its subsequent sale to the consumer. Covers all activities that directly relate to the exchange of goods for money, money for goods or goods for goods.

Financial entrepreneurship is a special form of commercial entrepreneurship, the essence of which is that the entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for a certain amount of money from the owner of the funds. The purchased funds are then sold to buyers for a fee that exceeds the amount of money originally spent to purchase the funds, resulting in business profit.

A special form of financial and credit entrepreneurship is insurance entrepreneurship. It lies in the fact that the entrepreneur, in accordance with the law and the contract, guarantees the insured compensation for damage as a result of an unforeseen disaster of loss of property, valuables, health, life and other types of losses for a certain fee when concluding an insurance contract. Insurance is that the entrepreneur receives an insurance premium by paying insurance only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining portion of the contributions forms business income.

Enterprises have the right to combine production, scientific, commercial and other types of activities on a voluntary basis, if this does not contradict the antimonopoly legislation of Ukraine. Enterprises can merge in the following forms:

    associations are contractual associations created for the purpose of constant coordination of economic activities. The Association has no right to interfere in the production and commercial activities of any of its members;

    corporations are contractual associations created on the basis of a combination of production, scientific and commercial interests, with the delegation of individual powers to centrally regulate the activities of each of the participants;

    consortia - temporary statutory associations of industrial and banking capital to achieve a common goal;

    concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. based on complete financial dependence on one or a group of entrepreneurs;

    other associations based on territorial and other principles.

Business societies are enterprises, institutions, organizations created on the basis of an agreement between legal entities and citizens by combining their property and business activities for the purpose of making a profit.

Business companies include: joint stock companies, limited liability companies, additional liability companies, general companies, limited companies. Companies are legal entities and can engage in any entrepreneurial activity that does not contradict the legislation of Ukraine.

A joint stock company is a business company that has an authorized capital divided into a certain number of shares of the same nominal value, and is liable for obligations only with the property of the company, and shareholders bear the risk of losses associated with the activities of the company, within the limits of the value of their shares.

A limited liability company is a business company that has an authorized capital divided into shares, the size of which is determined by the constituent documents, and is liable for its obligations only with its property. Participants of the company who have fully paid their deposits bear the risk of losses associated with the activities of the company within the limits of their deposits.

A company with additional liability is a business company whose authorized capital is divided into shares determined by the constituent documents of the size and which is liable for its obligations with its own property, and in case of its insufficiency, the participants of this company bear additional joint and several liability in the amount determined by the constituent documents in the same multiple of the contribution any of the participants.

A full company is a business company, all participants of which, in accordance with the agreement concluded between them, carry out entrepreneurial activities on behalf of the company and bear additional joint and several liability for the obligations of the company with all their property.

A limited company is a business company in which one or more participants carry out entrepreneurial activities on behalf of the company and bear additional joint and several liability for its obligations with all their property.

In accordance with the Classification of Economic Activities, there are business entities that operate in the fields of industry, agriculture, construction, trade, transport, hotels and restaurants, public administration, education, healthcare, as well as those engaged in real estate transactions, financial activities, and providing public services. and personal services.

Any entrepreneurial activity is carried out in certain organizational forms. Moreover, the choice of the form of organization of entrepreneurial activity is determined by the field of activity, funds, advantages and disadvantages of the corresponding forms of enterprises, and personal preferences. The entire diversity of business entities is a manifestation of the specific differences between three organizational forms of business: individual, partnership and corporation.

Also, a criterion for classifying entrepreneurship is the degree of concentration: (size of business entities) large, medium, small, micro enterprises. They are determined by the following characteristics: the volume of products sold and the number of employees.

The formation of a market economic system in Ukraine is associated with the growth of entrepreneurial activity in all spheres of the economy. Entrepreneurship, without a doubt, plays a decisive role in the implementation of the tasks of the reformation period. The country's economy is represented by a system of enterprises, which are defined as large, medium and small. Large business, as a rule, determines the economic and technical power of a country. For the purpose of self-preservation and development, he feels an attraction to integration, absorbing or controlling smaller partners on the one hand, and uniting into international structures, partially losing his independence, on the other. At the same time, large business often becomes a tool for the expansion of international business structures in the country’s domestic market.

Medium-sized businesses largely depend on domestic economic conditions and compete both within their group and with large domestic and foreign capital. Medium-sized businesses are interested in protection in the domestic market through protectionist state economic policy. Medium-sized entrepreneurs are more closely connected with national interests.

Small business is a large layer of small owners, who, by their massive numbers, largely determine the socio-economic face of the country. This sector forms an extensive network of enterprises working mainly for mass consumers of goods and services. The small size of small enterprises, their technological, production and management policies make it possible to react sensitively to changes in market conditions.

The small business sector is an integral, objectively necessary element of any developed economic system, since, combined with the small size of small enterprises, their technological, production and managerial flexibility, this sector can sensitively and timely respond to changing market conditions. The role and place of small business in the national economy is best revealed in its inherent functions:

    the invaluable contribution of small businesses to the process of creating a competitive environment. In a free market economy, competition is a reflection of competition between business entities, when their independent activities effectively limit the ability of each of them to influence the general conditions of circulation of goods in a given market, and also stimulate the production of those goods that the consumer needs;

    small business makes a significant contribution to solving employment problems. This function is manifested in the ability of this sector of the market economy to create new jobs and absorb excess labor during cyclical downturns and structural shifts in the economy;

    the functioning of small businesses is not isolated; interacting with large and medium-sized businesses and the public sector, it constitutes an integral structural element of the modern market economic system. The role and functions of small business from the point of view of general economic positions are not only that it is one of the most important operating factors in the economic development of society, which is based on market economic methods. Its important function is to promote the socio-political stabilization of society, that is, it opens up space for the free choice of ways and methods of work in the interests of society and ensuring the well-being of citizens.

The great practical importance of developing and supporting entrepreneurial activity is being increasingly realized today, therefore it is necessary to develop various organizational forms and strategic management systems that ensure the readiness of organizations (firms, companies) to take advantage of new opportunities for the development of this activity. Entrepreneurial experience is especially important for large, diversified companies, as well as companies operating in the fastest growing economic activities, so the strategy for entrepreneurship development should include the creation and support of encouraging entrepreneurial initiative.

In the modern world of a developed market economy, the concept of “entrepreneurship” can often be heard in everyday life. Privatization of property has led to enormous growth of medium and small businesses in the Russian Federation. The relevance of entrepreneurship among young people is especially observed, as is the shift away from hired labor. is closely related to financial well-being and is associated by many with the starting point on the path to success. That is why today various works devoted to the topic of entrepreneurial activity and types of entrepreneurship are so popular.

Different approaches to the concept of entrepreneurship

The scientific term “entrepreneurship” was first mentioned by the British economist R. Cantillon back in the 18th century and was understood as the activity of buying and selling certain goods under risk conditions. Later, the concept became widespread in various fields of science. Based on this, today there are a large number of different interpretations of the term.

The French scientist A. Turgot considered capital to be the main factor for the successful existence of a business, since this is one of the types. Its task is profit as the initial principle of economic development.

In the understanding of the American economist R. Hisrich, entrepreneurship is a kind of production of a new product, endowed with value and aimed at further profit.

According to the law of the Russian Federation, entrepreneurship is a branch of the market economy, understood as the free activity of citizens, focused on making a profit and carried out under their own responsibility. However, an entrepreneur is not a legal entity.

The essence of entrepreneurship

In the scientific literature, entrepreneurship and its types are considered as a materially oriented activity of an individual to meet the needs of society, carried out under conditions of risk. The entrepreneur assumes the risk of financial losses in the event of an unsuccessful business or a drop in demand for the goods and/or services provided.

Thus, entrepreneurship:

  • The process of developing something unique and meaningful;
  • A process involving the economic and social responsibility of the entrepreneur;
  • A process that results in financial gain.

Entrepreneur concept

Every business has a subject, and one of the types of small business subjects is the entrepreneur. But it is important to distinguish an entrepreneur from a business owner. In the latter case, this is any person in the company who has taken on the responsibility of managing and organizing the business, and is also willing to risk both the company's property and his own. The goals of the owner and entrepreneur can be polar. Thus, the owner’s task is to increase capital, and the entrepreneur’s task is to achieve success in the market and develop a company that will generate positive systematic income.

Entrepreneurs carry out economic activities by entering into market interaction with other entities. The current state of affairs on the market obliges the entrepreneur to have knowledge not only of economic science, but also of other industries. In addition, he must be armed with certain character traits. Thus, an entrepreneur can be characterized as an active, enterprising, independent, responsible, risk-taking intellectual.

The Austrian economist I. Schumpeter believed that an entrepreneur is not just a profession, but a mindset, a character trait. This is the person who is driven by the desire to fight, the desire to win, and creativity. But the intellectual ones, according to him, are limited, but inventive. And, despite the fact that an entrepreneur is able to analyze a fairly large number of possible consequences of risk, he cannot look broader, looking for many options for achieving a goal.

However, this is not enough. An entrepreneur can be either an individual or a legal entity. It is worth considering that there are many types of legal entities in business. If he works as an individual (private) entrepreneur (IP), he may not own his own property, but attract borrowed funds or rent space and equipment to make a profit. If an entrepreneur belongs to a collective enterprise, then he carries out his activities as a legal entity. In this case, he is the owner of the capital invested in the property put into circulation, and has the right to dispose of it, attracting labor, material and technical resources.

Signs of entrepreneurial activity

Entrepreneurship is a certain economic activity that has a number of distinctive features due to its economic nature.

Among the signs and characteristics of types of entrepreneurship there are:

  • Initiative;
  • Risk in terms of income;
  • Commercial liability;
  • Active search;
  • Combination of factors of production.

Initiative is the desire to look for alternatives to obtain benefits by satisfying consumer needs. Any entrepreneur starting his own business is confident of his success thanks to several advantages. Any initiative requires a high level of freedom, otherwise, when the actions of subjects are regulated, activity decreases.

Uncertainty in the activities of an entrepreneur is generated by changes in the market: demand, prices and consumer reactions to the goods or services offered. Changing market conditions beyond the entrepreneur's control create risk. His desire to increase income is a decisive factor in his decision-making. Consequently, the amount of risk that an entrepreneur takes directly depends on the further financial well-being of the business.

It is worth emphasizing that riskiness, as a character trait, has nothing to do with commercial risk, which is a feature of types of entrepreneurship. A good entrepreneur takes all possible options to minimize risk and, as an option, contacts an insurance agency. Another way to reduce risk is to share responsibility with other entrepreneurs, but in this case the profits are also shared, which undermines initiative.

Active search, as a sign of entrepreneurial activity, means that an entrepreneur, under risk conditions, carefully analyzes all possible alternatives, choosing the most profitable ones, which leads to progressive shifts in the productive forces and an increase in the efficiency of social production.

Pursuing material benefits from resources, an entrepreneur resorts to increasing the rationality of their use. Combining factors of production allows you to increase the efficiency of resources, which consists in finding the most rational option for combining factors by replacing one factor with another.

Organizational forms of entrepreneurial activity

As mentioned above, an entrepreneur can be either an individual or a legal entity. According to the Civil Code of the Russian Federation of January 1, 1995, the structure of organizational forms of entrepreneurial activity by legal status is divided into individuals and legal entities, and by purpose of activity into commercial and non-profit organizations.

An individual is an entrepreneur who carries out his activities under his own responsibility. In other words, he is a sole proprietor.

A legal entity is an organization that has its own property, which they dispose of according to the law. Legal organizations are further divided into for-profit and non-profit.

Commercial entrepreneurship and its types

This type of entrepreneurship is determined by the exchange of goods, i.e. purchase and sale of goods. From the definition it follows that the organization purchases goods, transports them, advertises them, and then sells them at the best price (20-30% of net profit). Commercial activity underlies shops, markets, exchanges, exhibitions, trading centers, etc.

Commercial organizations include:

  • Business partnerships and societies;
  • Unitary enterprises;
  • Production cooperatives.

The most common type of commercial activity is the work of business partnerships and societies. Such activities are characterized by equity participation, i.e. Each entrepreneur has his own share by right of ownership. However, there is a difference between partnerships and societies. The former are based on the principles of membership and the pooling of capital, while the latter are based only on the pooling of capital. The entrepreneurs of the partnership bear common responsibility, while the members of the society risk only their contribution.

Non-profit businesses

What types of businesses are considered non-profit? The main ones are presented below:

  • Production;
  • Financial and credit;
  • Intermediary;
  • Insurance.

Based on the term itself, non-profit entrepreneurship has nothing to do with the exchange of goods. Non-profit organizations generate income by producing or offering services. Each of the subspecies is discussed below.

Manufacturing Entrepreneurship

The main objective of production activity is the production of goods for subsequent sale to commercial organizations or directly to consumers. It is worth considering that this rarely applies to types of small business. Recently, there has been a high increase in production volumes, which in turn leads to an increase in the quality of goods and a reduction in costs.

Financial and credit entrepreneurship

This business and its types are characterized by a special means of purchase and sale - securities, currency or national money. Securities include stocks, bonds, etc.

The meaning of finance is the purchase and sale, but not of goods, but of material assets and securities. The income of an entrepreneur is the difference between the actual cost of a particular monetary asset (deposit) or security and the cost at which he sells it to the consumer (loan).

A whole system of institutions is the basis of financial and credit entrepreneurship and its types. These include: commercial banks, currency exchanges, stock exchanges, financial and credit companies.

Intermediary business

Unlike commercial, industrial and financial-credit entrepreneurship, an intermediary entrepreneur does not engage in production, does not resell goods, currency or securities, and does not provide credit. However, he is a procurer of two parties interested in these transactions. Most often this is a type of small business. It helps to negotiate and conclude a deal, speeds up the process of buying and selling, selling services and financial resources.

Insurance business

In this case, the type of business entity is risk.

The person who insures life, property and other things provides a contribution and receives a payment if the circumstances described in the contract concluded with the insurance company occur. If the insured event does not occur, the financial contribution is not reimbursed to the policyholder.

Other types of entrepreneurship

Today, two more types of small and medium-sized businesses are gaining popularity: advisory and venture. Both varieties are associated with intellectual capital. In the case of consultative entrepreneurship, the buyer acquires advice or recommendations in any field of activity, while venture entrepreneurship sells research and development for implementation in practice.

Entrepreneurial activity- this is, first of all, the intellectual activity of an energetic and enterprising person who, owning any material assets, uses them to organize a business. By benefiting himself, the entrepreneur acts for the benefit of society.

Entrepreneurship in different economic areas differs in form and especially in the content of operations and methods of their implementation. But the nature of the business leaves a significant imprint on the type of goods and services that the entrepreneur produces or provides. An entrepreneur can produce goods and services himself by purchasing only factors of production. He can also purchase finished goods and resell it to the consumer. Finally, an entrepreneur can only connect producers and consumers, sellers and buyers. Individual types of business also differ in the forms of ownership of the business factors used.

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

  • production,
  • commercial-trading,
  • financial and credit,
  • mediation,
  • insurance

1. Manufacturing entrepreneurship

Entrepreneurship is called production if the entrepreneur himself, directly, using tools and objects of labor as factors, produces products, goods, services, works, information, spiritual values ​​for subsequent sale (sale) to consumers, buyers, and trade organizations.

Manufacturing entrepreneurship includes the production of industrial and agricultural products for industrial and technical purposes, consumer goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, knowledge, publication of books, magazines, newspapers. In the broad sense of the word, production entrepreneurship is the creation of any useful product needed by consumers, which has the ability to be sold or exchanged for other goods.

In Russia, manufacturing entrepreneurship is the most risky activity, since the structural restructuring of the economy did not provide the necessary conditions for the development of manufacturing entrepreneurship. The existing risk of non-sale of manufactured products, chronic non-payments, numerous taxes, fees and duties are a brake on the development of manufacturing entrepreneurship. Also, the development of manufacturing business in Russia is hampered by the inaccessibility of some resources, the lack of internal incentives and the weak level of qualifications of novice businessmen, fear of difficulties, and the presence of more accessible and easy sources of income.

Meanwhile, it is industrial entrepreneurship that we all need: ultimately, it can ensure stable success for a beginning businessman. So, those who gravitate toward a promising, sustainable business should turn their attention to manufacturing entrepreneurship.

2. Commercial (trade) entrepreneurship.

The manufacturing business is closely related to the circulation business. After all, produced goods must be sold or exchanged for other goods. Commercial and trade entrepreneurship is developing at a high pace as the main second type of Russian entrepreneurship.

The principle of organizing a trade business is somewhat different from a manufacturing business, since the entrepreneur acts directly as a merchant, a trader, selling finished goods purchased from other persons to the consumer (buyer). A feature of trade entrepreneurship is direct economic ties with wholesale and retail consumers of goods, works, and services.

Commercial entrepreneurship covers all activities that directly relate to the exchange of goods for money, money for goods or goods for goods. Although the basis of commercial entrepreneurship is commodity-money transactions of purchase and sale, it involves almost the same factors and resources as in industrial entrepreneurship, but on a smaller scale.

Commercial entrepreneurship is attracted by the visible opportunity to sell a product at a price much higher than it was purchased, and thereby put a significant profit in your pocket. This possibility really exists, but in practice it is much more difficult to implement than it seems. Given the difference in domestic and world prices, as well as prices in different regions of Russia, and the sluggishness of the dying state trade, successful businessmen, “shuttle traders” manage to “buy low and sell high.” This apparent ease does not hide the visible work of businessmen-entrepreneurs spent to achieve success.

The sphere of official commercial entrepreneurship includes shops, markets, exchanges, exhibitions and sales, auctions, trading houses, trading bases, and other trading establishments. In connection with the privatization of state trading enterprises, the material base of personal and commercial entrepreneurship has increased significantly. Extensive opportunities have arisen to start your own commercial business by buying or building a store, organizing your own retail outlet.

To successfully engage in commercial entrepreneurship, it is necessary to thoroughly know the unsatisfied demand of consumers and respond quickly by offering appropriate goods or their analogues. Trade entrepreneurship is more mobile and changeable, as it is directly related to specific consumers. It is believed that for the development of trade entrepreneurship there must be at least two main conditions: a relatively stable demand for the goods sold (therefore, good knowledge of the market is necessary) and a lower purchase price of goods from manufacturers, which allows traders to recoup trade costs and obtain the necessary profits. Trade entrepreneurship is associated with a relatively high level of risk, especially when organizing trade in durable industrial goods.

3. Financial and credit entrepreneurship.

Financial entrepreneurship is a special form of commercial entrepreneurship in which the subject of purchase and sale are currency values, national money (Russian ruble) and securities (stocks, bonds, etc.), sold by the entrepreneur to the buyer or provided to him on credit. This means not only and not so much the sale and purchase of foreign currency for rubles, although this is also a financial transaction, but an unforeseen range of operations, covering the whole variety of sales and exchange of money, other types of money, securities for other money, foreign currency, securities.

The essence of a financial entrepreneurial transaction is that an entrepreneur acquires the main factor of entrepreneurship in the form of various funds (money, foreign currency, securities) for a certain amount of money from the owner of the funds. The purchased funds are then sold to buyers for a fee that exceeds the amount of money originally spent to purchase the funds, resulting in business profit.

In the case of credit entrepreneurship, the entrepreneur attracts cash deposits by paying deposit holders a reward in the form of deposit interest along with the subsequent return of the deposit. The raised money is then lent to loan buyers at a loan interest rate, along with the subsequent return of the deposit. The raised money is then lent out to loan buyers at a regular interest rate that exceeds the deposit interest rate. The difference between deposit and loan interest serves as a source of profit for creditor entrepreneurs.

Financial and credit entrepreneurship is one of the most complex; it has deep historical roots in usury, known since the times of Ancient Greece.

To organize financial and credit entrepreneurship, a specialized system of organizations is formed: commercial banks, financial and credit companies (firms0, currency exchanges and other specialized organizations. The entrepreneurial activities of banks and other financial and credit organizations are regulated by both general legislative acts and special laws and regulations The Central Bank of Russia and the Ministry of Finance of the Russian Federation. In accordance with legislative acts, entrepreneurial activities in the securities market must be carried out by professional participants. The state, represented by the Ministry of Finance of the Russian Federation, also acts as an entrepreneur in the securities market, in this capacity the constituent entities of the Russian Federation and municipalities act, issuing bonds. turnover of relevant securities.

4. Intermediary business

Intermediation is called entrepreneurship in which the entrepreneur himself does not produce or sell goods, but acts as an intermediary, connecting nests in the process of commodity exchange, in commodity-money transactions.

An intermediary is a person (legal or natural) who represents the interests of the manufacturer or consumer, but is not such themselves. Intermediaries can conduct business independently or act on the market on behalf (on behalf of) producers or consumers. Wholesale supply and sales organizations, brokers, dealers, distributors, exchanges, and to some extent commercial banks and other credit organizations act as intermediary business organizations in the market. Intermediary business activity is largely risky, therefore the intermediary entrepreneur sets the price level in the contract, taking into account the degree of risk when carrying out intermediary operations. The main task and subject of the intermediary’s entrepreneurial activity is to connect the two parties interested in a mutual transaction. So there is reason to argue that mediation consists of providing services to each of these parties. For the provision of such services, the entrepreneur receives income and profit.

5. Insurance business.

Insurance business is that the entrepreneur, in accordance with the law and the contract, guarantees the insured compensation for damage as a result of an unforeseen disaster, loss of property, valuables, health, life and other types of losses for a certain fee when concluding an insurance contract. Insurance is that the entrepreneur receives insurance premium, paying insurance only under certain circumstances. Since the likelihood of such circumstances occurring is low, the remaining portion of the contributions forms business income.

Insurance business is one of the most risky activities. At the same time, the organization of insurance business activity gives a certain guarantee to policyholders (organizations, enterprises, individuals) to receive a certain compensation when a risk occurs in their activities, which is one of the conditions for the development of civilized entrepreneurship in the country.

Currently, there are a huge number of types and forms of activity that any potential entrepreneur can begin to engage in. However, at first, choosing a form of entrepreneurial activity may cause some difficulties, because the classification is made according to various principles: depending on the form of ownership, on the number of founders and on many other indicators.

Therefore, in order to simplify the choice for future entrepreneurs, all types of entrepreneurial activity, depending on the target orientation and content, are usually combined into several main groups.
Main types of business activity or group:


1. Commercial (trading) type of activity. This form of entrepreneurship involves work in the sphere of circulation, that is, there is a certain exchange or sale of products, services or goods between the seller (entrepreneur) and his buyers (consumers). In this case, a businessman takes on the role of a merchant who offers his clients certain goods or services in exchange for money or other goods (services). Online commerce is now gaining momentum in Russia.

2. Entrepreneurship in the field of production. The main principle of this type of activity is the production (manufacturing) of various types of material goods (products or goods) or the provision of a number of services to the population. Thus, a businessman independently engages in production with the aim of subsequently selling the produced goods to consumers, other organizations or buyers.

3. Financial entrepreneurship is considered to be one of the most complex types of entrepreneurial activity. This business is directly related to money and loans. Objects for sale and purchase are always currency, national money, bonds, shares and other securities that can be sold by an entrepreneur or provided on credit to another party - an interested party, that is, the buyer. The main goal of an entrepreneur is to buy an asset (currency or securities) cheaper, and then resell it at a higher price.

4. Also, entrepreneurship can be intermediary, that is, when a businessman is not engaged in independent production or sale of goods, he is only an intermediary in the process of commodity-financial relations. Simply put, a businessman simply represents all the interests of the buyer or manufacturer, but he himself is not one. The main principle is that the entrepreneur is able to unite all parties interested in the successful outcome of the transaction.

5. The insurance type of business activity implies that the businessman, in strict accordance with the current legislation and on the basis of a written agreement, undertakes to pay compensation to the insured person at the time of the occurrence of the insured event. That is, a businessman who deals with insurance receives from his client a set amount of the insurance premium, and compensation is paid to the insured person only if the circumstances specified in the contract occur.

Why do you need a UTII business activity code?

Each entrepreneur, carrying out his activities, is subject to mandatory taxation. However, these questions, especially among novice entrepreneurs, can only cause misunderstanding.

In simple terms, UTII (unified Tax on Temporary Income) is a special taxation of certain forms of entrepreneurial activity (and not the entrepreneurs themselves!). All types of activities that are included in UTII can be determined by a special UTII classification code.

This code is necessary in order to correctly distinguish all existing forms of economic activity carried out by entrepreneurs, as well as so that tax authorities can clearly keep records of numerous entrepreneurs and the activities they carry out.
UTII can be used by those entrepreneurs who conduct their business in accordance with a certain list of activities that have their own personal code. Moreover, if a businessman is engaged in more than one type of activity that falls under the UTII code, he indicates several corresponding codes in the declaration.


There are twenty-one codes in total, each of which corresponds to a specific type of service. These codes are classified from 01 to 21, and each of them displays not only physical indicators, but also the basic amount of profitability.
Codes of the type of entrepreneurial activity UTII:

Why don’t UTII codes change with the bastards? Do the ones written here work or have others already introduced them?

  • #5

    Looks like 2016. They do not change practically over the years, if only very slightly and only in explanations. The codes themselves remain the same.

  • #4

    I need UTII codes by type of activity in 2016, is this your year 2016?

  • #3

    The UTII does not change critically. I’ve been following this for a long time and essentially everything remains the same from year to year. Only additions are made, but the code itself remains the same.

  • #2

    What is there to explain in more detail in these UTIIs? Normal explanation, everything is clear to me. But what definitely needs to be taken into account is the fact that the codes change quite quickly - one year they are the same, the next they may be different.

  • #1

    I was looking for a list of UTII codes for 2016 and came across this page. Thank you, I found what I was looking for. I found your site very useful. My only wish: UTII codes could be explained in more detail.