Forms, types and methods of statistical observation. The main stages of strategic management

Types of control are classified according to the following criteria:

1. Depending on the place and time of control in the technological process (control stage):

input control - control of incoming materials, products, structures, soil, etc., as well as technical documentation. Control is carried out mainly by the registration method (according to certificates, invoices, passports, etc.), and, if necessary, by the measuring method;

operational control - control performed during the production of works or immediately after their completion. It is carried out mainly by the measuring method or technical inspection. The results of operational control are recorded in general or special work logs, geotechnical control logs and other documents provided for by the quality management system in place in the organization;

acceptance control - control performed upon completion of the construction of an object or its stages, hidden works and other objects of control. Based on its results, a documented decision is made on the suitability of the control object for operation or subsequent work.

Acceptance control of the same indicator can be carried out at several levels and by different methods (for example, the density of the soil of individual layers and the embankment as a whole). At the same time, the results of lower-level control can serve as the subject of higher-level control (for example, certificates of examination of hidden work on the acceptance of the base of the embankment are submitted upon acceptance of the embankment as a whole). The results of acceptance control are recorded in the certificates of examination of hidden works, certificates of intermediate acceptance of critical structures, certificates of testing piles with test load and other documents provided for by the current standards for the acceptance of construction work, buildings and structures.

2. Depending on the coverage of controlled parameters (volume of control):

continuous control, in which the entire quantity of controlled products is checked (all joints, all piles, all structures, the entire surface of the base, etc.);

selective control, in which some part of the quantity (sample) of controlled products is checked. The sample size is established by building codes and regulations, project or other document. If building codes require random placement of control points, the sample is set in accordance with GOST 18321-73 as for products submitted for control by the "scatter" method.

3. Depending on the frequency of control (frequency of control):

continuous control, when information about the controlled parameter of the technological process is received continuously;

periodic control, when information about the controlled parameter arrives at certain intervals;

volatile control performed at random times (episodic), mainly when it is inappropriate to use continuous, selective or periodic control (for example, control of soil density during backfilling of trenches).

4. Depending on the use of special controls (method of control):

measuring control performed using measuring instruments, incl. laboratory equipment;

visual control - according to GOST 16504-81;

technical inspection - according to GOST 16504-81;

registration control, performed by analyzing the data recorded in documents (certificates, acts of examination of hidden works, general or special work logs, etc.). It is used when the object of control is unavailable (for example, anchor placement) or it is inappropriate to perform measurement or visual control (for example, the type of soil for an embankment in the presence of engineering geological survey materials for a quarry).

Annex 2

according to the purpose of the finished product, enterprises are divided into producing means of production and producing consumer goods;

on the basis of technological commonality, an enterprise with continuous and discrete production processes is distinguished;

according to the size of the enterprise are divided into large, medium and small;

According to the specialization and scale of production of the same type of products, enterprises are divided into specialized, diversified and combined.

according to the types of production process, enterprises are divided into enterprises with a single type of production, serial, mass, experimental.

on the grounds of activity, industrial enterprises, trade, transport and others are distinguished.

according to the forms of ownership, private enterprises, collective, state, municipal and joint enterprises (enterprises with foreign investments) are distinguished.

According to the legal status (organizational and legal forms), enterprises can be divided into:

business partnerships and companies,

production cooperatives,

state and municipal unitary enterprises

Business partnerships.

Faith partnership- a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property, there are one or more participants - investors who bear the risk of losses associated with the activity.

This organizational and legal form of the enterprise is typical for larger enterprises due to the possibility of attracting significant financial resources through a virtually unlimited number of limited partners.

General partnership- the participants of which are engaged in entrepreneurial activities on behalf of the partnership and are liable for the obligations of the concluded agreement.

Management of entrepreneurial activities of a general partnership is carried out by common consent all its members. Each a participant in a general partnership has one vote when deciding any issues at the general meeting. Participants of a full partnership jointly and severally bear subsidiary responsibility with their property for the obligations of the partnership. That is, in fact, this statement means unlimited liability of partners.

General partnerships are common mainly in agriculture and the service sector; usually they are small enterprises and their activities are quite easy to control.

Partnership benefits.

Partnerships are easy to organize, the conclusion of an agreement is very simple.

Disadvantages of partnership

There are difficulties in determining the measure of the impact of each on the profit or loss of the firm.

Society.

OOO- a company founded by one or more persons, the authorized capital of which is divided into shares of certain constituent sizes by documents. LLC is not liable for its obligations and bears the risk of losses associated with the activities of the company within the limits of ownership. The authorized capital of a limited liability company is made up of the value of the contributions of its participants. This organizational and legal form is common among small and medium-sized enterprises.

ODO- a company founded by one or several persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents, the participants bear subsidiary liability for its obligations with their property in the same amount for all to the value of their contributions. In case of bankruptcy

of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of liability is provided

founding documents of the company. That is, in fact, an additional liability company is a hybrid of a general partnership and a limited liability company.

JSC- a company whose authorized capital is divided into a certain number of shares; members of a joint-stock company are not liable for obligations, but bear the risk of losses associated with the activities of the company. Shareholders who have not fully paid for the shares shall be jointly and severally liable for the obligations of the joint stock company within the limits of the unpaid part of the value of their shares.

OJSC– a company, participants can alienate their shares without the consent of other shareholders. Such a joint-stock company has the right to conduct an open subscription for shares issued by it and their free sale on the terms established by law and other legal acts. An open joint stock company is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.

Company- shares are distributed only among the founders or other circle of persons. Not entitled to conduct an open subscription to the shares issued by him. Shareholders of a closed joint stock company have the pre-emptive right to acquire shares sold by other shareholders of this company.

founding document joint-stock company is its charter.

Authorized capital joint-stock company is made up of the nominal value of the shares of this joint-stock company, which were acquired by the shareholders.

supreme governing body joint-stock company is the general meeting of shareholders. The meeting of shareholders may appoint a board of directors with its chairman in the event that the total number of shareholders exceeds 50 people.

A state-owned enterprise is an enterprise whose property belongs to the state. It can be created at the expense of budget allocations, contributions from other state enterprises or other sources. Distinguish between state-owned enterprises that are in republican ownership, and public utilities.

Table 1. General classification of enterprises

Private is an enterprise (commercial organization) whose property belongs to one or more individuals and (or) legal entities.

New forms of voluntary associations of enterprises are business associations, concerns, holdings, consortiums, financial and industrial groups and unions.

Economic association - this is a voluntary association of enterprises belonging to various industries to solve major scientific and technical problems, to represent their interests before state bodies.

Concern - association of enterprises carrying out joint activities on the basis of voluntary centralization of many functions of production, scientific and technological development, investment, financial and foreign economic activity. Concerns can be sectoral (Bellegprom, Bellesprom, Belgospischeprom) and intersectoral.

Consortium - complicity, partnership - a temporary voluntary agreement between firms, banks, companies for the joint implementation of a project, financing of a major event, construction of an expensive facility, implementation of a targeted scientific, technical, environmental or other program, placement of a loan, etc.

Holding is a parent company that owns a controlling stake in enterprises united in a single structure, ensures their management and control over their activities.

Financial and Industrial Group (FIG)- economic association of enterprises, organizations, financial institutions and investment institutions, created with the aim of conducting joint coordinated activities. It is formed in the areas that determine the scientific, industrial and export potential, as well as those that meet the priority areas of the state industrial policy.

Unions - associations of enterprises created on the basis of sectoral, territorial or other characteristics. The Union does not conduct joint production and economic activities. It can develop economic forecasts, organize conferences, summarize and disseminate best practices, carry out information and publishing activities in the interests of its participants. The Union carries out its activities at the expense of membership fees and donations from enterprises, organizations and citizens.

Non-Profit Organizations:

Non-profit organizations include:

1) consumer cooperative;

2) public and religious organizations;

4) institutions.

consumer cooperative a voluntary association of citizens and legal entities on the basis of membership is recognized in order to meet the material (property) and other needs of the participants, carried out by combining its members with property contributions.

The charter of a consumer cooperative must contain conditions on the amount of share contributions of members of the cooperative; on the composition and procedure for making share contributions by members of the cooperative and on their liability for violation of the obligation to make share contributions; on the composition and competence of the governing bodies of the cooperative and the procedure for making decisions by them, including on issues decisions on which are taken unanimously or by a qualified majority of votes, on the procedure for covering losses incurred by members of the cooperative.

The name of a consumer cooperative must contain an indication of the main purpose of its activity, as well as the word "cooperative" or the word "consumer union" or "consumer society".

Members of a consumer cooperative are obliged, within three months after the establishment of the annual balance sheet, to cover the resulting losses through additional contributions. In case of failure to fulfill this obligation, the cooperative may be liquidated in court at the request of creditors.

Members of a consumer cooperative shall bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative.

Income (profit) received by a consumer cooperative cannot be distributed among its members.

Public and religious organizations (associations) voluntary associations of citizens are recognized, in the manner prescribed by law: united on the basis of their common interests to satisfy spiritual or other non-material needs.

Public and religious organizations are non-profit organizations. They have the right to carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals:

Participants (members) of public and religious organizations do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

Fund a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals is recognized.

The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

The Foundation uses the property for the purposes determined by its charter. The Fund has the right to engage in entrepreneurial activities necessary to achieve the socially useful goals for which it was created, inconsistent with these goals. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

institution an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part is recognized.

The institution is liable for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the relevant property bears subsidiary liability for its obligations.

Features of the legal status of certain types of state and other institutions are determined by law.

By completeness (purity, degree, clarity) of the severity of properties;
depending on the sign of divisibility in consumption;
by the method of financing costs (depending on the payment system);
depending on state participation in production;
depending on the manufacturer (according to the method of production);
by the way the goods depend on each other (by the way of interaction);
depending on the nationality of resources directed to production;
depending on the amount of necessary resources required for production;
depending on the differentiation of the boundaries of production and consumption (in terms of coverage of consumers);
by the level of the subject that manages the reproductive process (by the level of the subject responsible for the reproductive process);
according to the subject-object nature (attribute) (by the nature
production);
by the severity of the positive external effect;
depending on the division of the economy into areas of activity;
depending on the functional classification of state budget expenditures.

According to the completeness (purity, degree, clarity) of the severity of properties, all public goods can be divided into pure and mixed public goods. . A public good is recognized as pure if it has two main properties to a high degree: the property of non-competition (non-rivalry) in consumption, i.e. with an increase in consumers of a given good, the utility from it for each of them does not decrease, as well as the property of non-exclusion in consumption, i.e. it is practically impossible to exclude a person from the circle of consumers of this good (absence of barriers). This type of goods is quite rare in reality, since it is more of a theoretical model than a practical one. Pure public goods include national defense and security, environmental government programs, legislation, and some other goods.

A mixed public good is understood as a good in which at least one of the specified basic properties is expressed to a moderate degree. Mixed goods can be divided into the following: overloaded (overflowing), excluded (club or public goods with limited access) and others. Overloadable public goods are recognized as those in which the property of non-rivalry in consumption is satisfied only up to a certain point. The most striking example of such a blessing can be a highway. Since the property of non-competitiveness in consumption is characterized by a relatively equal degree of utility of a given good for each consumer with an increase in participants, and in the case of a road, for example, the speed of movement acts as a utility, an increase in the number of road users leads to the emergence of externalities - traffic jams, which, in in turn, leads to a decrease in the utility from the consumption of this good for all users. Also, transshipable public goods include fresh water, clean air, bridges, tunnels, etc.

Public goods, depending on the sign of divisibility in consumption, can be considered in two aspects: as indivisible or divisible . Divisibility is understood as the ability of an individual to choose the volume of consumption of a public good.

An important point in this grouping of public goods is that indivisibility is considered only from the standpoint of consumption, not production.

Indivisible goods are goods that cannot be divided into parts in the process of consumption. Almost all public goods belong to this type: national defense, clean air, water, morality, traffic regulation, etc. For example, the consumer of such a public good as national defense cannot choose which armies, missiles or aircraft will protect him. This benefit is provided inseparably to all inhabitants of a certain territory. Society can only determine the necessary parameters for the production of a given good - national defense (the number of troops, the amount of funding, the level of equipment, etc.) and thereby influence the volume of its provision.

Divisible public goods are goods that can be divided into parts. When consuming such goods, the individual has the right to choose. Thus, divisible public goods are very close to private goods, since the latter can always be divided into parts. There are opinions among economists that there are no divisible public goods, since this is a characteristic of a private good. In our work, we are of the opinion that divisible public goods exist, but they are limited. The following examples can serve as proof of the divisibility of public goods: a park divided into zones; a museum consisting of various exhibitions, and some others.

According to the method of financing costs (depending on the payment system), public goods can be considered as benefits with direct and indirect financing. .

Based on the definition of a public good, its provision by the state should be free of charge. Otherwise, the property of non-exclusion in consumption will be violated, which can cause social tension in society. On the other hand, the establishment of a clear fee for use in some cases can have a positive impact on the consumption of this good, it is worth remembering traffic jams. However, in order to reduce the social tension caused by the establishment of tolls on the road, for other consumers unable or unwilling to pay, an alternative must be created, which in most cases will be worse.
From the point of view of finance, it is beneficial for the state to combine direct and indirect methods of financing costs, which leads to the emergence of an additional source of funds.
The direct method of financing costs is carried out by setting a clear fee for the use of the facility. However, in most cases, payment for the use of public goods cannot be established, which is the main reason for the unprofitability of their production for the private sector of the economy.
The presence of pronounced properties of non-rivalry and non-exclusion in pure public goods makes it impossible to use the direct method of financing the costs of production and distribution. Thus, the direct way of financing costs concerns only mixed public goods.

Depending on the state participation in production, public goods can be considered in three aspects:

1) financed at the expense of state (budget) funds;
2) funded by non-state funds: voluntary
donations from commercial and non-profit organizations, and
individuals;
3) financed by a combination of public and
non-state funds.

The state is the organizer of the production of public goods, but this does not at all indicate that the state will exclusively carry out their production. Public funding is more in the nature of supporting the private sector of the economy, which cannot cope with the production of public goods (market failures). In some cases, the production and, accordingly, financing of a public good can be carried out by a private company, public organization or individuals who either highly appreciate the positive externalities from the production or consumption of a particular good, or want to benefit from an intangible nature - to improve the image. Examples of non-state financing are the production of the following benefits: exhibitions in a museum, fireworks, street lighting, etc.
There may be cases where the production of public goods and services is financed by a combination of public and non-public funds.

Depending on the producer (according to the mode of production), public goods are divided into produced by the state, the private sector, and jointly. The main producer of public goods is the state, which produces goods and services through unitary enterprises.
Private enterprises include both commercial and non-commercial firms. Private enterprises carry out the production of public goods on their own initiative, as well as on the initiative of the state. In the latter case, the private enterprise receives remuneration from the state.
It is also possible to combine the production of a public good by both state and private enterprises. In this case, there is a division of responsibilities: one part of the work is carried out by the state, the other - by a private company.

According to the way the goods depend on each other (according to the way of interaction), public goods can be divided into the following groups.
1. Ancillary goods. These public goods are produced in addition to the main good, i.e. in certain situations, they can be waived.
In this grouping, three combinations of the interaction of goods are possible:
1) a public good that is ancillary to a public good;
2) a public good that is auxiliary to a private good;
3) a private good that is ancillary to the public good.

A fourth variant of interaction is also possible: the main private good and the auxiliary private good, but it does not concern the classification of public goods.

Situations where a public good that can be dispensed with is ancillary to the public good are quite rare. An example is a city holiday and the organization of fireworks, i.e. in this example, the holiday can be organized without the ancillary public good - fireworks.

Situations where a public good is ancillary to a private good are also rare. For example, a private enterprise produces chocolate bars, and at a chocolate fair, this firm treats potential consumers for free, providing a mixed public good.

In economic practice, public goods and their auxiliary private goods are much more common: street lighting as a public good helps to organize evening trade - a private good, and evening trade is an addition to street lighting, and not vice versa: lighting can exist without trade, but trade cannot do without lighting.

2. More common are situations where public goods complement each other. Such goods are called complementary, or complementary. Complementary goods are recognized as goods that together satisfy the same need. The main distinguishing criterion is their mutual complementarity to each other, i.e. one good will not exist without the other, and vice versa. Of course, there are different degrees of interdependence.

In this grouping, the following variations are possible:

1) public good – public good;
2) public good - private good;
3) private good - private good (not considered).

Examples here might be: culture as a public good and book production as a private good; development of fundamental science and the use of scientific developments by private companies; organizing a park in an industrial city and ensuring public health.

3. The next option for the interaction of goods is substitute goods, or substitute goods. Substitute goods are such a pair of goods, when the production of one good can replace the production of another.

4. "Composite" goods are those goods, the group of which makes up one good. For example, a city park, clean air, the organization of law and order form one good - the health of the city's population. The image of a city as a public good consists of many composite goods, both private and public: parks, museums, hotels, street theatres, etc.

5. Such goods are recognized as independent when the production of some goods does not in any way affect the production of others.

Public goods, depending on the nationality of resources allocated to production, are considered in three aspects: using national resources, attracting foreign resources, and using national and foreign resources.

Most public goods in a single state are produced using only national resources. In many countries, there are restrictions on the participation of foreign capital in industries that affect national interests and the independence of the state: those related to the exploitation of natural resources, the operation of industrial infrastructure, satellite communications, and telecommunications industries. However, in all other cases it is possible to attract the resources of foreign partners.

Foreign investments can be made in the form of capital, labor and natural resources, as well as information (licenses, technologies, etc.). Attraction of foreign resources can be carried out both on a paid basis, and on a gratuitous or barter basis (friendly contracts).
In most cases, foreign investment is in addition to domestic national investment.
The diversity of public goods allows us to group them depending on the amount of necessary resources required for production, into the following: requiring a large amount of resources, requiring a relatively small amount of resources, as well as others, depending on the specific situation.

For example, the production of such a public good as national defense requires a significant amount of resources, both labor and capital. Major projects include a city park; construction of roads, bridges; city ​​squares; fresh air; software development, etc.

Among the public goods that require relatively few resources for their production are the following projects: public fireworks, street lighting, radio, television, maintaining law and order on the streets of the city, etc.

It is rather difficult to draw a clear line between large projects and relatively small projects for the production of public goods. If everything is quite transparent in the case of the production of private goods, then when it comes to the production of public goods, everything is much more complicated, since there are some intangible public goods that are difficult to measure using financial indicators. These benefits include morality, culture, city image, legislation, knowledge (human capital), many types of creativity, etc. Therefore, it would be correct in this grouping to single out one more category of public goods - others, for which the necessary amount of resources required for their production will depend on the specific situation.

Depending on the differentiation of the boundaries of production and consumption (in terms of coverage of consumers), public goods are divided into the following:

1) local (local character);
2) regional;
3) groups of regions (regional character);
4) nationwide (nationwide);
5) international.

Local public goods are understood as such goods, the production of which is carried out for the purposes of a specific locality and the predominant access to the consumption of which is given to residents of a given individual municipality (urban, rural settlement, urban district, part of the territory of a city of federal significance, municipal district). The production of municipal public goods is carried out at the expense of the respective municipality. These benefits include: a picturesque city, pedestrian and bicycle paths, city parks, construction and maintenance of roads, etc.

Under the regional public goods understand the benefits, the production of which is carried out for the purposes of a particular region and preferential access to the consumption of which have its inhabitants.

In accordance with the typology of subjects of the Federation, legislatively enshrined in the Constitution of the Russian Federation, regional public goods are classified as follows: republican, territorial, regional, autonomous district, autonomous region, cities of federal significance.

Under the public goods of the group of regions we understand such goods, the production of which is carried out for the purposes of a particular region and the preferential access to the consumption of which its residents have. According to the official zoning of the Russian Federation, public goods are classified as follows: federal district, economic region, geographical region and military district.

National public goods are goods that are produced and consumed on a national scale. These benefits are provided at the federal level. These include most environmental benefits, human rights, national defense, morality, culture, etc.

International Public Goods- these are goods that are produced and consumed either on a global scale, or on the territory of two or more states. Examples are the following benefits: clean air, a variety of flora and fauna, lighthouses and others.

According to the level of the subject that manages the reproduction process (according to the level of the subject responsible for the reproduction process), public goods are considered in four aspects:

1) local level;
2) regional level;
3) national level;
4) international level.

This classification is somewhat similar to the previous grouping on the basis of differentiation of the boundaries of production and consumption (in terms of coverage of consumers). However, its difference lies in the responsibility for the reproduction of public goods.

According to the subject-object character (attribute) (by the nature of production), public goods are divided into those having a natural character or a human character .

Public goods that have a natural character are called such goods, the existence of which is actually devoid of a subjective factor (does not depend on a person). A person, through the state and the public sector of the economy, acts as a factor supporting the existence of such benefits. This category includes almost all environmental public goods: clean air and water, landscape, diverse flora and fauna, rivers, mountains, forests, etc.

Public goods that have a human character are goods whose existence directly depends on a person. These benefits include national defense, street lighting, human rights, public fireworks, and others.

According to the severity of the positive external effect, public goods can be socially significant and others.

Socially significant public goods are those goods, the production of which causes a significant positive external effect. The most striking example is education services.

Other public goods in this grouping are those goods for which the degree of expression of a positive external effect is not so strong.

Depending on the division of the economy into areas of activity, public goods can be classified into the following types:

1) ensuring the maintenance of the production sector;
2) ensuring the maintenance of the non-productive sphere.

Public goods are recognized as supporting the production sphere if their production is aimed at supporting the sphere of creation of material wealth, i.e. development of industry, agriculture, transport, communications, etc. For example, the road will be a public good that ensures the maintenance of the transport sector of the economy.

Public goods that ensure the maintenance of the non-productive sphere are such if their production is aimed at supporting the non-productive sphere of the economy, namely health care, culture, education, social security, public administration, etc. Almost the entire non-productive sphere of the economy is the responsibility of the state and, accordingly, is closely related to public goods.

Depending on the functional classification of state budget expenditures, public goods can be represented as:

1) maintaining the activities of the executive, legislative and
judicial authorities;
2) international activities: international order and
stability;
3) national defense;
4) law enforcement and security
states;
5) basic research and promotion of scientific and technical
progress;
6) protection of the environment and natural resources,
hydrometeorology, cartography and geodesy;
7) transport, road facilities, communications and informatics;
8) housing and communal services;
9) education, including the formation of human capital;
10) health care and physical culture;
11) culture, art and cinematography;
12) mass media;
13) social policy;
14) others.

Thus, the conducted classification of public goods shows the versatility of various features and ways of their application. In addition to the considered classification features, others can be used. The choice and analysis of the features of the classification of public goods should be carried out, in our opinion, in such a way that it is consistent with the target orientation of the problem under consideration. In this work, it is the creation of a system for the most efficient distribution of public resources both within the public sector of the economy and in other sectors.

Example

national defense

National defense is a non-excludable and non-competitive good. Citizens receive this benefit from the state in exchange for the taxes they pay, which supports the necessary military institutions for this with taxpayers' money. This benefit is the same for all citizens. If someone does not pay taxes, then he still receives this benefit. Under these conditions, individuals may have incentives to evade taxes, in response to this, the state creates a system of institutions to control the payment and collection of taxes. Benjamin Franklin said that "there are only two inevitable things - death and taxes." At various times, there have been many discussions about what level of spending on national defense is acceptable to society. It is not easy to determine this, since it is difficult to calculate the real benefits from different amounts of supply of a given good.

List of used literature

1. Taxes and taxation: Textbook / D.G. Chernik and others - M .: INFRA - M, 2001.

2. Taxes and taxation: Proc. allowance / Perov A.V., Tolkushin A.V. – M.: Yurayt-Izdat, 2007.

3. Taxes and tax law: Textbook / Ed. A.V. Bryzgalina. - M .: "Analytics - Press", 1997.

4. Lykova L.N. Taxes and taxation in Russia: Textbook for universities. - M .: Publishing house BEK, 2001.

5. “Microeconomics: textbook. Allowance” by I.V. Novikova, Yu.M. Yasinsky, O.A. Tikhonov and others; ed. I.V. Novikova and Yu.M. Yasinsky, 2006

6. “Course of microeconomics: The main guide on the topic “Externalities”” - Nureev R.M.

7. “Fundamentals of Economic Theory: Microeconomics” Nureev R.I. - M.: “Higher School”, 1996.

8. Grebennikov P.I., Leusskii A.I., Tarasevich L.S. Microeconomics: Textbook / General edition L.S. Tarasevich. Ed. 2nd, revised. and additional - SPb.: Publishing House of SPbUEF, 1998.

9. The course of economic theory / Under the general. Ed. M.N. Chepurina, E.A. Kiseleva - Kirov, 1995.

10. Gukasyan G. M. Economic theory: a textbook for universities. - St. Petersburg: Peter, 2009.

11. Rumyantseva E.E. New economic encyclopedia. - M.: Infra-M, 2000.

12. Economic theory. / Ed. Vidyapina V.I., Dobrynina A.I., etc. - M.: INFRA-M, 2003.

13. milogiya2007.ru

14. econominfo.ru

15. Internet: ru.wikipedia.org. Article. Good (economics).

1. Depending on the level of collection and distribution of taxes they are divided into:

§ federal : value added tax, excises, income tax, personal income tax, contributions to state social off-budget funds, state duties, customs duties, mineral extraction tax, forest tax, water tax, environmental tax, federal license fees.

§ Regional (taxes of subjects of the Russian Federation): corporate property tax, real estate tax, road user tax, gambling tax, regional license fees.

§ local : land tax, advertising tax, inheritance or gift tax, local license fees.

The list of taxes is established at the state level, and the rates reg. and local taxes on reg. and local level.

2. According to the object of taxation, the following are divided:

§ Direct taxes depends on the amount of income and the size of the property. The higher the income, the higher the tax. Income tax for individuals and legal entities.

§ indirect taxes does not depend on the amount of income and the size of the property. They are included in the price or cost of production and are paid by the consumer - for products, services and work (VAT, excises, etc.)

3. According to the place of receipt of payments and the direction of their use:

§ to the budget - all taxes from point 1.

§ off-budget fund- pension fund, social insurance fund, honey. insurance.

4. According to the place of formation:

Taxes included in the cost price - property insurance, land tax, environmental payments, tax on the extraction of minerals; taxes included in the price of products;

Taxes paid at the expense of financial results - VAT, excises, income and property taxes.

34. The main types of taxes paid by enterprises of the material
production.

35. Basic organizational - legal forms of enterprises
material production.

H6. Intra-industry structure of oil and gas enterprises
industry.

The oil and gas industry is a complex complex, which consists of various production processes that are closely interconnected.

Sub-sectors:

1. search and exploration of oil fields (provides the discovery of new fields and preparation for industrial development. It is carried out by special state enterprises and divisions of a number of oil companies);

2. well drilling (prepares new wells for operation, creates conditions for production, is a link between geological exploration and production);

3. production (we create a raw material base, all other points are serviced, produced by oil and gas producing enterprises, their task is to provide oil and gas to the domestic market)

4. processing (at refineries);

5. transportation and storage (carried out by the gas pipeline systems. Gas pipelines operate according to a single system, supply regulation);

6. construction of main pipelines (carried out by special construction organizations that are independent or are part of n / g companies);

7. oil and gas engineering and apparatus building (enterprises produce a significant amount of oil-and-gas equipment at special plants).

37. Management of enterprises as part of vertically integrated
oil companies and OAO Gazprom.

1. Oil industry.

A) the oil industry of the Russian Federation is represented by vertically integrated oil companies (VIOCs), uniting oil production, processing and marketing of petroleum products, which are subsidiaries of VIOCs (VOCs).

B) VIOCs in most cases are holdings in which the "parent company - IOC" is the holder of a controlling stake in its subsidiaries in order to control and manage their activities.

C) Subsidiaries of VIOCs as part of the holding are independent enterprises that carry out their production and economic activities.

D) State regulation of oil companies is carried out through the ownership of a block of shares in VIOCs and the organization of access to the main oil pipelines of the companies Transneft and Transnefteprodukt, a controlling stake (75%) of which is owned by the state.

Types of VIOCs.

1) VINK - holding.

A controlling stake in DAO belongs to the parent company.

2) VIOC is a corporation.

Enterprises that are part of the VIOC lose the status of DAO and turn into LLC, the transition to a "single share" of the company.

Central function at the parent company level.

3) VIOCs as part of financial and industrial groups (FIGs).

The central function at the bank level is the owner of the controlling stake.

Gas industry

It is of fundamental importance that the gas industry is a single production and technical complex of continuous operation, which includes gas production, processing, transportation and storage enterprises, technologically and organizationally connected by a single gas supply system (UGS), which also has a well-developed infrastructure.

The privatization of the state concern "Gasprom" was carried out on the basis of the Decree of the President of 05.11.1992 as a single production and technological complex (which is fundamentally different from the creation of VIOCs on the basis of previously corporatized independent enterprises of the oil complex).

OAO Gazprom has two groups of management entities.

Placement of a block of shares of OAO Gazprom:

40% - the property of the Russian Federation.

15% - shares of members of the labor collective and administration of Gazprom.

1.1% JSC Rosgazifikatsiya.

10% is the property of Gazprom itself.