What documents regulate the work of the department. Regulatory documents for organizing the activities of municipal institutions. What is included in the charter of an enterprise
Regulation of the activities of the preschool educational institution service is carried out in a number of local regulatory documents:
Regulations on the service of preschool educational institutions,
Job descriptions for employees of this service,
Instructions for office work,
report card document forms,
Album of document forms.
Regulations on the office management service of a specific organization (company) determines its tasks, functions, rights and responsibilities.
The regulation form and text structure are unified in USORD. The State Budgetary Educational Institution contains an approximate provision on the documentation support service for management. The structure of the text of the regulation consists of sections. The text of each section is presented in paragraphs, which are numbered in Arabic numerals, within each section.
In section 1" General provisions" the exact name, official composition, subordination of the office management service, its place in the structure of the organization, the degree of independence of the service are established, a list of the main legal, regulatory, normative, methodological and administrative documents is given that guide the office management service in its work (legislative and national normative, methodological and regulatory and technical documents, organizational and administrative documents of its own and higher organization); if the office has its own seal, its description, storage and use conditions are given.
Section 2 "Goals and Objectives" formulates the goals and main tasks of the office management service.
Section 3 "Functions" is basic and includes detailed description all functions performed by the office management service, including those specific to a given organization.
- Section 4 "Rights and Responsibilities" lists the rights that are assigned to the service as a whole to perform the tasks and functions assigned to it.
Section 5 "Manual" contains information about the name of the position of the head of the preschool educational institution service, requirements for his qualifications (level of education, practical work experience), the procedure for appointment and dismissal from the position, as well as information about the official filling the position during the absence of the director (vacation, illness).
In Section 6 "Relationships with other structural divisions" the presence and nature of the relationships between the office management service and other structural units that arise in the course of performing its tasks and functions are indicated. As a rule, this section records relations with the personnel department, the secretariat of the collegial body, functional structural divisions, the legal department, economic structures, and information (computer) centers.
The regulations are developed and signed by the head of the preschool educational institution service, and approved by the head of the organization. The regulations are drawn up on the general form of the organization and are agreed upon with the heads of those structural divisions with which the relationship is established.
A review of the position is carried out when the structure of the organization is changed, the clerical service is reassigned, its internal organizational structure is changed, new forms and methods of labor organization are introduced, as well as new technology is introduced, since this involves a redistribution of functions between structural divisions.
The main organizational document regulating the division of responsibilities and rights between employees and the establishment of relationships between individual positions is job description, performing an organizational, regulatory and regulatory role. For all positions of preschool educational institutions employees established in the staffing table, job descriptions are developed, the main purpose of which is to regulate the professional activities of individual employees in order to avoid duplication of the same ones by different employees job responsibilities. Job Descriptions regulate the organizational and legal status of the employee, qualification requirements for him: education, work experience, professional knowledge, etc.
When developing job descriptions, you must be guided by the Qualification Handbook.
The presence of a job description allows you to objectively evaluate the activities of each employee of the preschool educational institution service, and is also the basis for the application of objective administrative measures.
The rules for drawing up job descriptions are established by the State SDOU.
The job description of a preschool educational institution employee consists of the following sections:
1. general provisions,
The main tasks of an employee, for example, the main task of a clerk is receiving, registering incoming and sending outgoing documents;
The procedure for filling a position, i.e. who is appointed and dismissed from the position this employee;
Professional requirements for the employee (level of education, work experience, etc.);
Basic documents and materials that an employee must follow in his activities.
2. functions - the subject matter or area of work assigned to the employee is determined, the list of types of work that make up the performance of the assigned functions is determined,
3. responsibilities - the employee’s responsibilities related to his main tasks and functions are indicated,
4. employee rights - the rights of the employee are determined to implement the functions assigned to him and perform the duties,
5. relationships (connections by position) - the divisions and employees from whom the contractor receives and to whom he transmits information, its nature and timing of transmission, who is involved in the execution of certain documents, with whom they are agreed upon, etc. are indicated.
6. employee responsibility - disciplinary, administrative, possibly financial liability for failure to perform or improper performance of the employee’s labor functions,
7. job evaluation - criteria are listed that allow the employee to assess the degree to which the employee fulfills his functions and responsibilities, use of rights, etc. The main criteria are the quality of work, which is determined primarily by the fulfillment of the duties set out in the job description, and the timeliness of its implementation.
Job descriptions for employees of the preschool education service are developed by the head of the service, they are coordinated with the legal service, and approved by the head of the organization. The employee is familiarized with his job description against signature. The familiarization visa is located on the last sheet of the document, after the signature. It consists of the words “I have read the instructions,” the employee’s personal signature, initials, last name and date of familiarization.
Instructions for office work(documentation support for management) is the main normative act regulating the technology of working with documents in an organization. It establishes the rules, techniques, processes for creating documents, and the procedure for working with them. The instruction establishes the office management system established in a particular organization.
The purpose of the instructions is to reflect the entire process of working with documents, all technological operations in their logical sequence. The instruction is a regulatory document not only for the office management service, but also for all employees of the organization.
Instructions are drawn up taking into account the specifics of work in the organization. The basis for their preparation is standard, approximate instructions and current state regulatory and methodological documents.
The structure of the instruction text is not regulated. Typically, instructions contain general provisions, thematic sections, applications and consist of the following sections.
Section 1 "General Provisions" sets:
Scope of distribution of the instructions (for example, “the instructions apply to all documents of the organization”, “the instructions apply to management documents”, “the instructions apply to all documents except confidential”, etc.);
Responsibility for non-compliance;
A division that is responsible for a unified procedure for documenting and working with documents in the organization and in structural divisions;
Regulatory and methodological basis.
Section 2 Rules for the preparation and execution of documents, where are defined:
Types and varieties of documents used to document administrative, organizational, information activities;
General rules for the preparation and execution of documents;
Rules for the preparation of certain types of documents, including the procedure for endorsement, approval, approval and signing;
The procedure for production and reproduction of documents;
Rules for the preparation and certification of copies and attachments;
The procedure for using and storing forms, seals, stamps;
The procedure for performers to work with documents.
Section 3 "Document flow" includes:
The procedure for receiving, processing, distributing incoming documents;
Rules for their transportation and transfer from one structural unit to another;
The main authorities for the movement of documents;
The procedure for preparing and sending outgoing documents;
The procedure for recording the volume of document flow.
In section 4 "Registration of documents" are installed:
The procedure for registering incoming, outgoing and internal documents;
Registration forms and methods;
Rules for indexing documents.
Section 5 "Organization reference work" includes:
Principles for constructing information and reference work in an organization;
Description of reference files (reference files, electronic database, etc.);
The order of systematization and classification reference information;
Information retrieval technology.
In section 6 "Control over the execution of documents" are installed:
The procedure for putting them under control;
Control technology (forms of control cards, use of marks on documents, etc.);
Responsibilities of performers;
Typical deadlines for execution;
The procedure for summarizing data on control over the execution of documents;
The procedure for informing managers about performance discipline.
Section 7 "Prompt storage of documents" establishes the responsibility of certain officials for the safety of documents, and also contains:
Rules for storing documents in the records management service and in structural divisions of the organization;
Rules for forming cases individual categories documents;
The procedure for developing and using the nomenclature of cases;
The procedure for systematizing and indexing cases.
In section 8 "Preparation of documents for filing in the archive" include:
The procedure for conducting an examination (selecting documents for storage or destruction);
Rules for preparing files for storage;
Requirements for the description and execution of cases;
The procedure for transferring cases to the archive.
The composition of thematic sections may be changed and supplemented depending on the working conditions and the adopted technology. The instructions may contain sections on working with citizens’ appeals, with documents of limited distribution, technical support preparation of documents (typing, sound recording, shorthand, fax, etc.).
It is necessary to make appendices to the instructions, which should contain a maximum of reference and illustrative material, systematized in the order of sections. The annexes contain document flow diagrams, seal and stamp impressions, sample forms, samples of filling out document forms, examples of execution of certain types of documents, lists of deadlines for the execution of documents, forms for their accounting, forms of nomenclature of cases, etc.
The preparation of instructions is carried out by the preschool educational institution service with the participation of the archive and legal services. The instruction is approved by the head of the organization and put into effect by his order. In structural units it is used as a normative document, on the basis of which all employees of the organization must draw up and execute documents.
In accordance with the State Educational Institution, the functions assigned to the preschool educational institution service include the development and maintenance report card unified forms documents and an album of document forms, used in the organization. Report card is a list of documents necessary and sufficient for the implementation of management activities of a specific management structure. The report card contains characteristics of each document, its legal status and stages of preparation. The report card sets out both the composition of the documents used in the organization and the procedures for their preparation.
The methodology for developing the report card was created by VNIIDAD. The timesheet is a table in which the names of documents are located horizontally, and each vertical column contains one or another characteristic of the documentation procedure, for example:
Type and code of the document form;
The name of the legislative or regulatory act that is the basis for the application or publication of the document;
Name of the structural unit responsible for training;
Regulatory documents for organizing the activities of municipal institutions
List of documents for a municipal institution
1. Order on the creation of a municipal institution.
2. Charter of the institution.
3. Order on the appointment of a director.
4. Certificate of registration legal entity.
5. Certificate of registration with the tax authority.
6. Employment contract with the head of a municipal institution.
7. Information letter on registration of the Unified State Register of Enterprises and Organizations (USRPO).
8. Insurance certificate, notice of the amount of insurance premiums issued by the Social Insurance Fund.
9. Notice to the policyholder issued by the Compulsory Health Insurance Fund.
10. Notification of the policyholder from the Pension Fund.
5. Job descriptions of employees.
6. Regulations on incentive payments, bonuses, allowances.
7. Regulations on structural divisions (if any).
Depending on the specifics of the organization:
2. Collective agreement.
3. Form of cooperation agreement with other organizations.
4. Nomenclature of cases.
5. Instructions on the procedure for undergoing periodic medical examinations.
6. Instructions on the procedure for completing workplace safety and induction training.
7. Instructions on what to do in case of a fire and others.
8. Others local acts in accordance with labor laws.
Personnel documentation
1. Personal documents:
Work book;
Medical book;
Personal documents;
Personal sheet for personnel records (form No. T-2);
Copies of education documents;
A copy of the insurance certificate;
Copy of passport;
Copy of TIN certificate;
Copy of military ID;
Order of appointment to a position;
Description of personal file.
2. Administrative documents:
2.1 Orders for personnel:
On hiring an employee;
About termination employment contract with the employee (form No. T-8);
On transfer of an employee to another job (form T-5);
On sending an employee on a business trip (if any) (form T-11);
On the imposition of disciplinary sanctions.
2.2 Orders for core activities, having a free form:
On the application of disciplinary sanctions;
- on the removal of disciplinary sanctions;
- about assignment of rank;
On combining professions (positions);
On establishing a premium;
On replacing a temporarily absent employee;
About duty;
About changing the operating mode;
2.3 Documents confirming labor activity workers:
Work records;
Employment contracts and amendments to them;
Copies of orders for personnel.
2.4 Information and settlement documents:
Personal cards of employees (form No. T-2);
Personal files of employees;
Time sheet.
2.5 Internal official correspondence:
Employee applications (for example, about vacation);
Service notes;
Explanatory;
Performances.
2.6 Journals (books) of accounting and registration:
Personnel record book;
Journal of registration of employment contracts;
Order log;
Personal records book;
Book of accounting of incoming documents;
Book of accounting of outgoing documents;
2.7 Methodological support for the work of a municipal institution:
Annual activity program of the Institution;
Quarterly work plans of the institution;
Institution structure;
Programs of creative associations, clubs;
Regulations on structural divisions (if any);
Calendar and thematic planning of the work of creative associations;
Log books for the work of creative associations;
Journals of socio-educational and leisure work (accounting for the work of institution specialists);
Log books for the work of sports associations and sections;
Annual and quarterly report on the work of the institution;
Analytical reports of the institution’s specialists for the year;
Regulatory and administrative acts of governing bodies by subordination related to the activities of the institution.
Charter of a municipal institution
Sample charter of an integrated social institution
services for adolescents and youth
____________________________________________________________________
________________________________________
1. General provisions.
1.1. State (municipal) institution of comprehensive social services for adolescents and youth
___________________________________________________________________,
(full name of the institution)
hereinafter referred to as the “Establishment”, created (reorganized) in accordance with _______________________________________________________
____________________________________________________________________
(date, number and name of the administrative document on the creation of the “Institution”) and is the legal successor 1
_______________________________________________________________
(name of the previously operating organization)
____________________________________________________________________
(transfer deed, separation balance sheet)
1.2. The founder of the “Institution” is _____________________________________________________________________
(name of the relevant government body, local government body)
represented by ________________________________________________________________
(name of the relevant property management body)
The institution is run by
___________________________________________________________________ .
1.3. Official name of the “Institution”:
full - state (municipal) institution of comprehensive social services for adolescents and youth _______________________
________________________________
1 Included in case of reorganization
____________________________________________________________________
abbreviated - _______________________________________________________.
1.4. Location of the "Institution"
____________________________________________________________________.
(place of state registration)
Postal address:
____________________________________________________________________,
1.5. The “institution” is a non-profit organization that operates in accordance with the Constitution of the Russian Federation, the Civil Code Russian Federation, Federal Law of the Russian Federation “On non-profit organizations", other regulatory and legal acts of the Russian Federation and the Krasnodar Territory, decisions of the founder, and ________________________________________________ this Charter.
(name of the relevant youth affairs authority)
1.6. The “institution” is a legal entity, has an independent balance sheet, current and other accounts in bank institutions, a seal with its name, and forms.
1.7. The “Institution” enjoys the rights and bears the obligations provided for by law for a legal entity of the organizational and legal form “Institution”, acts as a plaintiff and defendant in the courts in accordance with the legislation of the Russian Federation.
1.8. The “institution” does not pursue the goal of making a profit from its main activities, but has the right to engage in entrepreneurial activities aimed at implementing its statutory objectives and corresponding to the goals and subject of its activities.
1.9. The “institution” is not responsible for the obligations of the state and its bodies. The “institution” is liable for its obligations with funds at its disposal. If they are insufficient, the owner of the property bears subsidiary liability for his obligations in accordance with current legislation.
1.10. “Institution” has (does not have):
a) branches (separate divisions)
____________________________________________________________________
b) representative offices
___________________________________________________________________.
(full name, postal code and postal address)
2. Goals and subject of activity of the “Institution”.
2.1. The goals of the “Institution” are the prevention of crime among adolescents and youth, strengthening the institution of family and increasing the role of public education of children and adolescents, reducing the level of child and adolescent drug addiction, alcoholism, and AIDS prevention.
2.2. The main objectives of the “Institution” are:
Creation of a unified system of work with adolescents and young people at their place of residence;
Preventive work to prevent neglect and juvenile delinquency, providing assistance to adolescents and young people who find themselves in difficult life situations and in a socially dangerous situation;
Organization of temporary, seasonal, and other employment of young citizens;
Organization of summer recreation and health improvement for young citizens;
Organization of leisure time for young citizens (mass cultural, sports and recreational events, etc.).
3. Competence of the “Institution”.
3.1. The “institution” has the right:
Independently carry out its activities within the limits determined by the legislation of the Russian Federation, the Krasnodar Territory and this Charter;
Acquire property and personal non-property rights on your own behalf, bear responsibilities, enter into contracts and other transactions with legal and individuals on the basis and in the manner prescribed by law and this Charter;
Carry out entrepreneurial activities in accordance with the procedure established by law, since such activities will serve to achieve the goals for which the “Institution” was created;
Acquire, rent, receive for use in the implementation of the main economic and other activities provided for it, fixed and working capital at the expense of its available financial resources, temporary financial assistance and loans and credits received for these purposes;
Ensure timely notification and appearance of citizens subject to conscription military service for mobilization and those who are in labor relations with the “Establishment”, at assembly points or in military units;
Carry out accounting of the results of the main economic and other activities, maintain statistical and accounting reports.
3.3. The “institution” bears responsibility in its activities in accordance with the legislation of the Russian Federation.
4. Property and finances of the “Institution”.
4.1 The property of a state (municipal) “Institution” is assigned to the right of operational management and is state (municipal) property.
4.2. The sources of formation of the “Institution’s” property, including financial resources, are:
Property assigned by the owner or his authorized body in accordance with the established procedure;
Property acquired from the financial resources of the Institution, including from income received from economic activities;
Income received from paid types of economic activity permitted by the “Establishment”;
Free or charitable contributions, donations from organizations, institutions and citizens;
Other sources in accordance with the legislation of the Russian Federation.
4.3. Attracting and receiving by the “Institution” additional extra-budgetary funds in the form of material assets and financial resources does not entail a reduction in its budget funding.
4.4. The “Establishment” forms an accumulation fund and a fund at the expense of profits (the excess of income over resources) from those permitted by this Charter entrepreneurial activity, remaining at the disposal of the “Institution” after paying taxes and making other obligatory payments.
4.5. The “institution” owns, uses and disposes of the state (municipal) property assigned to it with the right of operational management in accordance with the civil legislation of the Russian Federation.
4.6. The “institution” does not have the right to alienate or otherwise dispose of the property assigned to it and property acquired from funds allocated to it according to the estimate, including leasing, pledging, or transferring for temporary use.
4.7. The income received by the “Institution” from the activities permitted by this Charter, and the property acquired at the expense of these incomes, shall be at the independent disposal of the “Institution”.
Keeping records of income and expenses from business activities must be carried out separately from the main activity.
4.8. When exercising the right of operational management of property, the “Institution” is obliged to:
Effectively use property;
Ensure the safety and use of property strictly for its intended purpose;
Prevent deterioration of the technical condition of the property (this requirement does not apply to deterioration associated with the standard wear and tear of this property during operation);
5.6. The Director performs the following functions and responsibilities for organizing and ensuring the activities of the “Institution”:
Within the limits established by this Charter, disposes of the property of the “Institution”, concludes contracts, issues powers of attorney;
Opens current and other accounts of the “Institution”;
Within the limits of his competence, issues orders and gives instructions that are mandatory for all employees of the “Institution”;
Organizes military registration of workers in the reserves and citizens subject to conscription for military service;
He is the head of civil defense of the “Institution”.
Director, within the approved ________________________________
____________________________________________________________________
(name of the relevant youth affairs authority)
staffing level, hires (appoints) and dismisses employees, concludes employment agreements (contracts) with them.
5.7. Relations between the employee and the “Institution” arising on the basis of an employment agreement (contract) are regulated by the labor legislation of the Russian Federation.
6. Liquidation and reorganization of the “Institution”.
6.1. Reorganization of the “Institution” (merger, accession, separation, transformation) can be carried out by decision of the owner or his authorized body.
6.2. An “institution” may be liquidated by decision:
a) the owner or his authorized body;
A liquidation commission is created and carries out work to liquidate the “Institution” in accordance with current legislation.
6.3. During liquidation and reorganization, dismissed employees are guaranteed compliance with their rights in accordance with the legislation of the Russian Federation.
The property of the liquidated “Institution”, after settlements have been made in the prescribed manner with the budget, creditors, and employees of the “Institution,” remains in the state (municipal) property of the Krasnodar Territory.
6.4. When reorganizing the “Institution”, all documents (managerial, financial and economic, personnel, etc.) are transferred in accordance with the established rules to the successor institution.
Upon liquidation of the “Institution” documents permanent storage, having scientific and historical significance, are transferred for state storage to state archival funds, documents on personnel (orders, personal files and registration cards, personal accounts, etc.) are transferred for storage to archival fund at the location of the Institution. The transfer and organization of documents is carried out by and at the expense of the “Institution” in accordance with the requirements of archival authorities.
6.5. An “institution” is considered to have ceased to exist after making an entry to this effect in the unified state register of legal entities.
6.6. All changes and additions to this Charter are approved
____________________________________________________________________
(name of the relevant property management body)
and are agreed upon with ___________________________________________________.
(name of the relevant youth affairs authority)
Introduction
Under enterprise catering means an enterprise intended for the production of culinary products, flour confectionery and bakery products, their sale and (or) organization of consumption.
At the same time, under culinary products refers to a set of dishes, culinary products and culinary semi-finished products.
Culinary products must meet the requirements state standards, industry standards, enterprise standards, collections of recipes for dishes and culinary products, technical specifications and developed according to technological instructions and maps, subject to sanitary rules for catering establishments.
Type catering establishments are determined characteristic features services, the range of culinary products sold and the range of services provided to consumers.
The following types of public catering establishments are distinguished:
restaurant– a catering establishment with a wide range of complexly prepared dishes, including custom and branded ones, wine and vodka, tobacco and confectionery products, an increased level of service in combination with recreation;
bar- a catering establishment with a bar counter, selling mixed, strong, low-alcohol and soft drinks, snacks, desserts, flour confectionery and bakery products, purchased goods;
cafe- an enterprise providing catering and recreation for consumers with a limited range of products compared to a restaurant. Sells branded, custom-made dishes, products and drinks;
dining room– a public catering establishment that serves a specific group of consumers, producing and selling dishes in accordance with a menu varied by day of the week;
snack bar- a catering establishment with a limited assortment of simply prepared dishes from certain type raw materials and intended for quick service of consumers with intermediate nutrition.
Additionally, the following public catering facilities are highlighted:
dietary canteen– a canteen specializing in the preparation and sale of dietary dishes;
canteen-distributing– a canteen that sells finished products received from other catering establishments;
buffet– a structural division of the enterprise intended for the sale of flour confectionery and bakery products, purchased goods and a limited range of dishes of simple preparation.
Class public catering enterprises are a set of distinctive features of an enterprise of a certain type, characterizing the quality of the services provided, the level and conditions of service.
There are three classes: luxury, highest and first. They are determined by the owner.
In accordance with OKVED, public catering facilities are included in Section N “Hotels and Restaurants”, class 55 and the following subclasses: 55.3 “Activities of restaurants”, 55.4 “Activities of bars”, 55.5 “Activities of canteens at enterprises and institutions and supply of public catering products” (Group 55.51 “Activities of canteens at enterprises and institutions”).
Activities of catering establishments certified in general, through services.
Services provided to consumers in public catering establishments various types and classes are divided into:
– food services;
– services for the production of culinary products and confectionery products;
– services for the sale of culinary products;
– leisure services;
– information and consulting services;
– other services.
The first three types of services listed above are subject to mandatory certification.
Standardization The activities of public catering establishments are regulated by a number of regulations:
– state (national) standards ;
–industry standards;
– enterprise standards (STP);
– collections of recipes for dishes and culinary products for catering establishments, which are technological standards.
The organization of accounting for assets and liabilities at public catering enterprises is similar to their accounting in other types of activities. The peculiarity of this accounting lies in the composition and structure of inventories, in the organization of cash payments for goods sold. The specifics of the formation of current assets of these enterprises are determined by the predominance of inventories with an insignificant share of production costs.
The main business operations of public catering enterprises are the acquisition of goods, their storage, processing and sale, i.e. commodity operations. Therefore, the main object accounting at public catering establishments there are goods, and the essence of accounting is to take into account the characteristics of commodity transactions.
REGULATIVE DOCUMENTS REGULATING THE ACTIVITIES OF PUBLIC CATERING ENTERPRISES
GOST R 50647-94. Catering. Terms and definitions.
GOST R 50764-95. “Catering services. General requirements".
GOST R 50762-95. "Catering. Classification of enterprises".
GOST R 50763-95. "Catering. Culinary products sold to the public. General technical conditions".
GOST R 50935-96. "Catering. Requirements for service personnel."
GOST R 51074-2003. Food products. Information for the consumer. General requirements.
GOST R 50763-2007. Catering products sold to the public.
GOST R 53104-2008. Method of organoleptic assessment of the quality of public catering products.
GOST R 53105-2008. Technological documents for public catering products.
GOST R 53106-2008. Method for calculating waste and losses of raw materials and food products in the production of food service products.
The procedure for the development, review and approval of enterprise standards (STP), approved by the Ministry of Foreign Economic Relations of Russia on July 6, 1997.
All-Russian classifier services to the population OK 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 N 163 (as amended on July 1, 2003).
Rules for the provision of public catering services, approved by Decree of the Government of the Russian Federation dated August 15, 1997 N 1036 (as amended on May 21, 2001 No. 389, dated May 10, 2007 No. 276).
Letter of Rospotrebnadzor No. 0100_7983-07-31 dated 08/10/2007 “On methodological approaches to implementing changes to the Rules for the provision of public catering services”
Temporary procedure for the development and approval of technical documentation - technological maps for dishes and culinary products, approved by the Ministry of Foreign Economic Relations of Russia on July 6, 1997.
Federal Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population.”
Letter of the Ministry of Health of Russia dated May 22, 2002 No. 2510/5140-02-32 “On sanitary and epidemiological examination of products.”
Letter of Roskomtorg dated July 11, 1995 No. 1-955/32-7 “On regulatory and technological documentation for public catering establishments.”
Letter of Gosstandart No. 230-7/431, Roskomtorg No. 1-1177/32-7 and the State Committee for Sanitary and Epidemiological Supervision of Russia dated 09.07.95 “On the introduction of mandatory certification of public catering services.”
Federal Law “On the Quality and Safety of Food Products”.
Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the protection of consumer rights” (as amended on 12/30/2001 and 01/01/2010).
Guidelines on laboratory quality control of public catering products.
Letter of Rospotrebnadzor “On strengthening supervision over the production and circulation of products of non-traditional composition” dated December 27, 2006 No. 0100_13930-06-32.
Letter of Rospotrebnadzor No. 01_2180-8-32. “On the approval of food products for educational institutions»
SANPiN 2.3.2.1324-03. Hygienic requirements to expiration dates and storage conditions of food products.
SP 2.3.6.1079-01. Sanitary and epidemiological requirements for public catering organizations.
SANPiN 2.3.2.1078-01. Hygienic safety requirements and nutritional value food products.
SanPiN 2.3.2.1940-05. Organization of children's meals
SanPiN 2.4.5.2409-08. Sanitary and epidemiological requirements for the organization of meals for students in educational institutions.
Resolution No. 36 of 05.24.02. On approval of intersectoral standard instructions on labor protection for catering workers
Order No. 304 dated 09/07/07. On approval of norms for natural loss of food products in the field of trade and public catering
Order No. 276 dated December 29, 1982. On the approval of industry average standards for operational losses of tableware, cutlery, table linen, sanitary clothing, production equipment in public catering establishments and instructions on the procedure for their use.
The life of the organization actually begins with the development of organizational and legal documents. Organizational and legal documents are necessary in order to create an organization, establish its structure, determine the number of staff, the functions of structural units, advisory, collegial bodies, establish an operating mode, organize labor and distribute responsibilities between employees, determine the procedure for reorganization and liquidation of the organization.
The most common organizational and legal documents:
organization charter;
regulations on the organization;
regulations on the structural division of the organization;
regulations on collegial and advisory bodies of the institution;
staffing;
internal labor regulations;
instructions for certain types of activities;
job descriptions.
All of the above documents form the basis of the organizational and legal documentation of an enterprise or institution. It is through organizational and legal documents that one of the main management functions is implemented - organizational, within the framework of which fits, in particular, the legal registration of the creation of an organization, the establishment of its organizational structure and number of personnel, regulation of the activities of the organization as a whole, as well as its structural divisions, including regulation of issues of interaction between them, formation and regulation of the activities of the organization’s advisory bodies, establishment of work schedules for personnel, divisions, services, determination of the procedure for carrying out reorganization measures and some other issues (for example, licensing of certain types of activities, establishment of special work procedures, etc. ).
The documents of the organizational and legal group have some common characteristic features. In addition to the fact that it is through them that the norms of administrative law are implemented within the organization, the following can also be noted:
The content of organizational and legal documents consists of provisions that are subject to mandatory compliance by all employees of the organization, and which together constitute the organizational and legal basis for the normal functioning of an enterprise or institution. These documents contain provisions that, as it were, define the boundaries of the legal field within which employees of the organization can exercise their powers.
Organizational and legal documents are documents of direct effect that, as a rule, touch upon a complex of interrelated issues.
The entry into force of organizational and legal documents is always carried out after the approval of the document by the relevant manager (the head of a higher organization, a given organization or the head of a structural unit, depending on the category of the document).
Organizational and legal documents are documents of unlimited validity and retain their legal force until they are canceled or new ones are put into effect to replace outdated ones. Practice shows that under normal operating conditions of an organization, most organizational and legal documents are revised approximately once every 4-6 years. Much more often (on average once a year) the content of the documents under consideration is clarified. Amendments and additions to organizational and legal documents are made administrative document(by order of the head of the organization).
The exception is staffing table, which is developed and approved annually.
The preparation of organizational and legal documents is always preceded by a procedure for their design, development and approval, specified in terms of timing and sequence of implementation.
For organizational and legal documents, there are uniform requirements for the order and style of presentation of their content.
Charter of the organization is the main organizational and legal document regulating the most important issues of the functioning of the organization, including the procedure for its formation and reorganization (liquidation).
The organization's charter is legal act, which determines the order of formation, competence, structure, functions, tasks, rights of an enterprise, organization, institution. The charter regulates the activities of organizations, enterprises, institutions, regardless of the form of ownership and scope of activity.
General provisions defining the name of the type of constituent document, the procedure for drawing up and content of the text are given in the Civil Code of the Russian Federation (Part I, Chapter 4). Thus, an organization that is a legal entity “acts on the basis of a charter, or a constituent agreement and charter, or only a constituent agreement. In cases provided for by law, a legal entity that is not a commercial organization may act on the basis of the general provisions on an organization of this type” (Article 52 of the Civil Code of the Russian Federation).
Articles of Association- a legal act by which the parties (founders) undertake to create a legal entity and determine the procedure for joint activities for its creation, operation, reorganization and liquidation. The constituent agreement is concluded and the charter is approved by the founders (participants).
Regulations on an organization are a legal act that defines the status of an organization, its tasks, functions, rights, responsibilities, and procedures. Based on the regulations, state and municipal non-profit organizations operate, performing their functions at the expense of the budget.
As a rule, the charter of an organization contains the following main sections:
The first section “General Provisions” should contain information about:
full and abbreviated corporate name of the organization;
status of the organization;
subject of the organization's activities;
regulatory documents regulating the activities of the organization;
the presence of branches, subsidiaries and representative offices of this organization;
whether this organization has a registered trademark(service mark) and other attributes of a legal entity (bank accounts, seals and stamps, letterheads, etc.);
postal (legal) address of the organization.
The second section “Information on the authorized capital of the organization” contains:
general information about the co-founders (participants) of the organization;
the amount of contributions of the co-founders (participants) of the organization;
conditions for changing (revising) the size of the authorized capital;
property rights of participants in relation to individual objects in the property composition of the organization;
information about the procedure and consequences of a participant’s withdrawal from the company.
The third section “Organizational and legal foundations of the organization’s activities” defines:
goals of the organization;
types (directions) of the organization’s activities;
mechanism of the organization’s relationship with partners;
the rights of participants in the organization when carrying out its financial and economic activities.
The fourth section “Organization Management” regulates:
structure and main tasks of organization management;
composition of governing bodies;
powers of governing bodies.
In the same section, depending on the form of management of the organization, the following should be specifically specified: the timing of convening and the procedure for conducting general meetings shareholders, the procedure and timing of elections of members of the board of directors, the general procedure for the activities of executive bodies, the procedure and timing of inspections of the organization’s activities, as well as informing participants (employees) of the organization about the results of inspections, etc.
The fifth section “Rules for maintaining records and reporting in the organization” establishes:
the procedure for maintaining accounting and statistical reporting;
the procedure for submitting information on the results of the organization’s financial and economic activities to the State Tax Inspectorate;
the procedure and timing for summing up the financial and economic activities of the organization, as well as informing the participants (employees) of the organization about this.
The section “Procedure for using profits and other savings of the organization” should reflect the following issues: distribution and subsequent use of profits and the procedure for using other savings of the organization (insurance fund, reserve fund, etc.).
The seventh section “Procedure for terminating the activities of an organization” establishes: the procedure for liquidating an organization and the procedure for changing the nature of the organization’s activities.
The final section “Special Issues of the Organization’s Activities” stipulates the procedure for resolving disputes between the organization and other legal entities and individuals, as well as some other issues that reflect the specifics of the activities of a particular organization and require documentary clarification (regulation).
Regulations on the structural division of the organization- an organizational and legal document that specifies the legal status, the order of daily functioning, as well as issues of subordination and interaction of this unit with other structural units.
Despite the fact that the structure of the text of the “Regulations...” is not strictly fixed in any of the existing regulatory documents, nevertheless, it is quite stable, one might say, standard. As a rule, a standard “Regulation...” contains the following main sections:
1. General provisions. The section contains information about:
full official and conventional name of the unit;
unit status;
areas of activity of the division;
regulatory documents regulating the activities of this division.
2. Purpose, tasks and functions of the unit. This section consistently reveals the purpose of this unit, its main tasks and most important functions. The content of the section should clearly show the role and place of this unit in the organization’s activities.
3. Structure, composition, equipment of the unit. Here, information about the structure of the unit, its numerical composition and technical and technological equipment is consistently presented. The content of this section should include all the necessary information on the issues covered, but without excessive detail. When disclosing the structure of the unit, it is necessary to explain why this particular option was chosen, and for the numerical composition - give the percentage of management, main and service personnel.
4. Organization of management and support of the unit. It is advisable to present the section in the following sequence:
management staff (governing bodies) of the unit;
general organization of management of the daily activities of the unit;
operational management of the unit;
main directions of ensuring the daily activities of the unit;
powers of the management staff (governing bodies) of the unit in the implementation of management and support.
5. Organization of interaction between the unit and other structural units. The section contains a consistent description of the organization of interaction between the unit and other units in the following matters:
receiving and transmitting information and documentation;
receipt and transfer of finished or intermediate products;
interaction in other areas and when organizing work online.
The listed items must necessarily contain specific instructions on the timing and sequence (mutual agreement) of the parties’ actions, the frequency of submission of information, documents, materials, etc.
6. Responsibility of the main categories of employees of the unit. The section establishes the types of disciplinary, administrative and, if necessary, criminal liability that may be incurred official units in case of failure to fulfill their duties. The wording of this section should be extremely clear and precise.
7. Special issues of the unit’s activities. The section specifies the procedure for resolving disputes with other structural units of the organization, as well as other issues reflecting the specifics of the activities of a particular unit.
The title page of the “Regulations...” is drawn up on the organization’s general letterhead, which indicates: the name of the type of document; number and date of publication of the document; place of compilation or publication of the document; title to the text of the document; approval stamp with the approving signature of the head of the organization.
Regulations on a collegial or advisory body is being developed to regulate the activities of collegial and advisory bodies of the institution that perform management functions. Depending on the organizational and legal form of the institution, organization, enterprise, this may be a regulation on the Board of Directors, a regulation on the Management Board (in a joint stock company), a regulation on the Collegium, a regulation on the Scientific and Technical Council, a regulation on the Academic Council, etc.
The regulations on a collegial or advisory body determine the status of the body, the scope of its competence, the composition and principles of formation (appointment, election of members), the powers of members, the procedure for holding meetings and the procedure for making decisions, the responsibility of members of a collegial or advisory body for decisions made and some other issues.
The regulations on the collegial management body are approved by the highest management body of the organization, the regulations on the advisory body are approved by the head of the organization, exercising executive and administrative functions.
Staffing table is an organizational and legal document establishing the quantitative and qualitative composition of employees within the organization’s divisions, as well as the size of their minimum fixed monthly wage (salary) in accordance with their positions.
The structure of the staffing table almost exactly repeats the structure of the organization itself, for the needs of which this schedule was developed - in fact, it is a list of positions of the organization's employees by department, indicating the salaries corresponding to these positions. In this case, the procedure for listing structural units, as well as positions in them, is determined by the head of the organization.
The listing of structural units within divisions is carried out in the order of their numbering. The listing of positions usually begins with the positions of leading and chief specialists, followed by senior, middle and junior specialists. With a significant number of positions, it is customary to distinguish groups of managerial positions, positions in the main specialty (or several such specialties) and a group of positions of service and support personnel. Within these groups, positions are arranged in descending order.
The document is included in the USORD and has a unified form. The document is developed on the organization’s general letterhead, indicating the name of the document type and the title of the text.
Taking into account the specifics of the content and placement of data, it is more convenient to format the staffing table in the form of a table. To arrange a table of this type, it is advisable to use sheets of A3 or A4 format (landscape spread). The names of departments and positions are indicated in the nominative case. Quantitative indicators of the staffing table - the total number of positions - are summarized for each division and for the organization as a whole, taking into account the incomplete staffing units available in the organization.
The staffing table is developed in the planning and production department (PPO) (or another division of the organization similar in purpose), annually as of January 1.
In the process of developing the draft schedule for the coming year, the document is endorsed by the deputy heads of the organization (for production, management, personnel), as well as by the heads of financial and legal departments (accountant and lawyer).
The clarified, agreed upon and fully corrected document, after a thorough check, is signed by the responsible developer (usually the head of the software). Like other organizational and legal documents, the staffing table is subject to approval by the manager.
Internal labor regulations- organizational and administrative document regulating issues in detail daily activities organizations.
This document is strictly structured and consists of the following sections:
1. General provisions include: reference to the most important constitutional guarantees for workers in the field of the right to work; the procedure for putting the document into effect; goals achieved by the implementation of this document.
2. The procedure for hiring and dismissing personnel. The section defines: the procedure for hiring personnel; list of documents subject to verification upon hiring; personnel dismissal procedure; the procedure for moving employees to other positions (to other types of work); order early termination employment contract at the initiative of the employee and the administration.
3. General responsibilities of employees. The section contains a list of the main responsibilities of the organization’s employees that must be performed by them in their daily activities.
4. General duties of the administration. A list of the main responsibilities of the organization’s administration that must be performed in daily activities is outlined, including:
responsibilities of the administration to provide employees with work;
responsibilities of the administration to create and maintain safe conditions labor;
responsibilities of the administration for timely and fair remuneration of employees;
responsibilities of the administration for the management and comprehensive support of the organization’s activities;
responsibilities of the administration for the implementation of economic (scientific, technical, etc.) interaction of the enterprise with other organizations.
If necessary, the section may reflect the content of other (special) responsibilities of the administration.
5. Working time and the procedure for using it. This section contains information about:
distribution of time for the performance of labor duties (duration of the working day, work shifts, their beginning and end);
distribution of time for rest during work (duration and frequency of breaks in work, if necessary, organization of meals for employees in shifts);
the procedure for recording time worked by employees;
the procedure for granting vacations to employees.
6. Responsibility of employees for violations. The procedure for rewarding the most distinguished. The section includes two subsections.
7. Final provisions. The section establishes the procedure for revising the provisions of the “Internal Labor Regulations”, as well as the procedure for announcing the “Internal Labor Regulations” to the employees of the organization.
“Internal labor regulations” are developed in the office of the deputy head of the organization for management (by employees of the personnel department). In the process of processing the document, it is endorsed by the deputy heads of the organization (for production, management, personnel), as well as by the heads of the financial and legal departments.
A corresponding order from the head of the organization is issued on the introduction of the “Internal Labor Regulations”. If necessary, appropriate changes and clarifications are made to the content of the document, for which an order is issued for the organization.
The “Internal Labor Regulations” are drawn up on sheets of A4 paper. Front page document is executed on a general form and must contain: the name of the type of document; number and date of writing the document; place of compilation; title to the text of the document; text; developer signature; approval stamp with the approving signature of the head of the organization.
Job description- an organizational and legal document establishing for an employee (category of employees) specific job responsibilities in accordance with the position held.
Job descriptions play an organizational, regulatory and regulatory role. They make it possible to ensure a clear delineation of responsibilities and rights between employees, eliminate parallelism in the performance of individual works, and ensure interconnection in the work of employees occupying different positions. In addition, they allow for an objective assessment of the activities of employees and are the normative basis for applying enforcement measures to them.
When developing job descriptions, it is necessary to ensure a unified approach to their construction, the formulation of the content of sections, and the sequence of their presentation. At the same time, they must reflect the entire range of job duties, powers and responsibilities of the employee, and have clear and concise wording.
Job descriptions are developed for all positions that are provided for in the staffing table, except for the position of the head of a unit, whose activities are regulated by the regulations on the unit.
Job descriptions are developed on the basis of Tariff and qualification characteristics for industry-wide positions of employees (approved by Resolution of the Ministry of Labor of the Russian Federation dated 06.06.1996 No. 32). When developing job descriptions for civil servants, Recommendations for the development of job descriptions (job responsibilities) for positions of civil servants are used federal bodies executive power.
The job description is drawn up on the organization’s general letterhead. Mandatory details of the job description are: approval stamp, name of the type of document, registration number, date, place of preparation, title to the text, text, signature of the developer.
The text of the job description, as a rule, consists of sections:
Responsibility.
Relationships.
General provisions.
Job responsibilities.
The “General Provisions” section includes:
name of the position with designation of the structural unit;
subordination of the employee and subordinates to the employee;
procedure for appointment and dismissal;
a list of regulatory, methodological and other documents that guide the employee holding this position;
qualification requirements (level of education, work experience);
requirements for special knowledge and skills.
The “Job Responsibilities” section establishes the specific content of the employee’s activities. The section indicates:
area of work assigned to the employee (group of issues to be resolved, areas of work or list of supervised objects);
types of work performed by the employee (they should be defined not only by content, but also by organizational and legal nature: “manages”, “prepares”, “approves”, “considers”, “performs”, “provides”, etc. ).
12. Others regulations
WEAR OF FIXED ASSETS
During operation, fixed assets are subject to wear and tear. In a market economy, there are 3 types of wear and tear:
1.physical,
2.moral,
3.external influence.
Phys. wear and tear refers to the loss of fixed assets of their technical and economic properties, social characteristics, use value, as well as value due to operation and under the influence of natural forces.
There are 2 types of physical wear:
1. mechanical wear of rubbing parts, fatigue wear of metal, wood, deformation of individual structures;
2.natural - not associated with the operation of the PF, but is expressed in metal corrosion, weathering, leaching of materials.
The degree of physical wear depends on many factors: the quality of design and materials, technological features. process, service life, load level. A significant proportion of outdated basic equipment causes damage economic indicators, production volumes, product competitiveness.
Wasp wear is determined
Wear=First*Normal depreciation*operating time/100
The coefficient of physical wear and tear at each moment can be determined by the formula:
Kizn fact = Tf / TN,
where Tf is the actual time, TN is the standard operating time.
Kizn fact = (Тф * Qфt) / (ТN * QNt),
where Qфt is the volume of production for the corresponding year, QNt is the standard volume of production.
Kgodn=Sost/First
Obsolescence of fixed assets is expressed in a decrease in their value before the end of their service life. It is a consequence of technological progress and productivity growth. Obsolescence can be of 2 types:
is associated with the loss of fixed assets of part of their original value as a result of increased labor productivity in the industries that produce them.
Kmor inn = (Fper – Fvost) / Fper
Kmor out = (Nnew - Nst) / Nnew
Where Nnew is the design or nameplate capacity of the facility under changed conditions after reconstruction, modernization or release of a new type of equipment in natural units of measurement. Nst – productivity of obsolete equipment in natural units of measurement.
For real estate objects included in the fixed assets of an enterprise, external (economic) depreciation is also determined. External wear and tear is a decrease in the value of a property due to the negative influence of the external environment, economic or political factors. The reason for external wear and tear is the general decline of the area in which the object or action of the Russian government, local administration is located, changes in the employment market, disruption of biological balance, transfer of main production to another region, etc., construction of unattractive objects such as treatment facilities nearby , waterlogging, gas stations.
BUSINESS PLAN OF THE ENTERPRISE AND ITS STRUCTURE
Business plan is a document that gives detailed information justification of the project and the ability to comprehensively evaluate the effectiveness decisions made, planned events, answer the question whether it is worth investing in this project.
A business plan allows you to outline the range of problems that an enterprise faces when realizing its goals in a changing, uncertain, competitive business environment. Helps identify and provide solutions to these problems. It is focused on achieving success, mainly in financial and economic activities.
A business plan is the basis of a business proposal in negotiations with future partners and possible investors. It must be presented in a form that allows interested person get a clear understanding of the essence of the matter and the prospects for your participation in it.
The structure and content of a business plan are not strictly regulated.
This typical business plan structure should include the following sections:
1. Title page. Contains the name of the project, the name of the applicant company, implementation deadlines and the period for calculating project indicators, contact information.
2. Summary. In a concentrated form, it represents the essence, goals and objectives of the investment project, the volume of investments, and integral indicators of the commercial effectiveness of the project.
3. Description of the industry (target market). The section gives general characteristics the situation in the industry (target market) where the project will be implemented.
4. Description of products. General technical, economic and consumer characteristics of manufactured (planned for release) products (goods and services) are given.
5. Marketing plan. In expanded form it appears marketing strategy company during the implementation of the project, a description is given of the pricing, sales, product policies and policies for promoting products to the market. 6. Production plan. Given detailed characteristics and requirements for organizing the production process, production plan, fixed and variable costs, personnel plan.
7. Organizational plan. Includes a description of the company's organizational structure, its transformation and capabilities, a description of the regulatory framework, and the organization of project management.
8. Financial plan. Contains financial and economic calculations and justification for the project, including a financing strategy, tax and other payments, a profit statement, a plan of cash receipts and payments, balance sheet companies.
9. Analysis of risks, sensitivity and sustainability of the project. This section provides an analysis of possible risks during the implementation of the project, presents the results of an analysis of the sensitivity and sustainability of the project, and an analysis of financial ratios.
10. Applications. The application includes the necessary accompanying documents– description and photos of products, necessary documentation (copies of licenses, certificates, permits, acts), design and estimate documentation, etc.
In international practice, several general indicators are used to substantiate projects (business plans):
Net present value;
Profitability;
Internal efficiency ratio (threshold value of profitability);
Return period for capital investments (payback period); maximum cash outflow (reflects the required amount of project financing and must be linked to the source of covering all costs);
Break-even rate ( minimum size batch of products, which ensures “zero profit”, the income from sales is equal to production costs).
MAIN SECTIONS OF THE P/P DEVELOPMENT PLAN
The subdivision development plan includes the following. sections:
1. Plan for the development of science and technology, scientific and technological progress is an important part of the development plan for the subsector. it includes activities on research and development, development of production of new types of products, introduction of progressive technology, modernization and automation of production processes of NOT. Transfer of best practices from relatives pp. The indicators of this plan include: a) products mastered by the manufacturer for the first time; b) a relative decrease in the number of slaves due to the introduction of various. activities for the development of science and technology; c) growth of PT, indicators of the characteristic level of production, such as the coefficient of automation, mechanization, increased oil recovery, the coefficient of extensive use of the main. Wed, etc., as well as specific components characteristic of a given type of production, for example, material intensity of products, energy intensity of production...
2. Plan for increasing eq. ef-ti pr-va. General indicators of eq are given. effective use of living labor, basic. Wed, cap. investments, material resources, etc. These indicators include the growth rate of the production of commercial products, the profitability of the production of products and production in general, the costs per ruble of commercial products, the decrease in the production of Fo, Fe, material intensity, etc. reduction in costs per 1 ruble of products, asset turnover
3. Product production plan - a production program that sets targets for the production of certain types of products in value and physical terms. For this purpose, the indicators of gross sales of goods were used, net sales - all gross products that the enterprise receives on the basis of the fulfillment of concluded contracts minus taxes. It presents in kind. and in terms of value of production of products, improving their quality, a list of measures for specialization, cooperation and combination of production.
4. Investment plan (capital investment). Cap plan construction will presuppose the construction of new, expansion and reconstruction of existing production shops. a list of measures for the technical redevelopment of the existing production, modernization of equipment, improvement of production technology, modernization and automation of production processes.
Innovation implementation plan – provides for the introduction of innovative technologies into production
5. Material and technical support plan. It is a system of material calculations reflecting the production and consumption of the most important types of products. this plan is being developed taking into account the reduction of specific consumption rates of raw materials, materials, fuel and
6.Labor and personnel plan. Provides for an increase in PT as the main condition for increasing the volume of production. The number of payroll, payroll, TP, etc. is also calculated here. salary keep the growth of labor production ahead of the growth of wages.
7. Plan for production costs and sales of products. The immediate goal of agricultural planning is a well-founded determination of the amount of costs for the production of products, as well as the calculation of the amount of income (profit received as a result of production activities.
8. Financial plan. The most important indicators are established, such as calculating the need for personal equipment. Wed-wah; task to accelerate the turnover of equipment; profit target p/p; credit plan payable; Distribution of net profit per fund: 1. consumption, 2. accumulation, 3. reserve fund.
9. The social development plan for the team provides a list of the most relevant measures for the team to improve labor protection and safety, working conditions, life and rest of workers.
10, Plan of measures for the protection of nature and rational use of natural resources. Occupational health and safety plan. Measures are presented to prevent environmental pollution, rational use of natural resources, protection of water resources, air. Basin rac-mu isp-yu lands and miner-x res-v.
REGULATIONS AND LEGAL ACTS REGULATING THE ACTIVITIES OF THE ENTERPRISE.
A normative act is an act of the competent authority state power which establishes the rules of law. Towards normative legal acts regulating activities include the Civil Code, Labor Code, tax code, land cadastre, decrees of the President of the Republic of Tajikistan, resolution of the head of the organization.
In order to successfully carry out their business, the legal capacity of citizens or a business organization must be well aware of the legislation governing this activity. For the first time most full definition the essence of the concept of entrepreneurial activity was formulated in the law of the RSFSR “On enterprises and entrepreneurial activity”. It said that entrepreneurial activity is the initiative and independent activity of citizens and their associations aimed at making a profit. It was established that entrepreneurial activity is carried out by citizens at their own risk and under property liability within the limits determined by the organizational and legal form of the enterprise.
The first part of the Civil Code of the Russian Federation states that civil legislation regulates relations between persons engaged in business activities or with their participation. The Civil Code of the Russian Federation comprehensively defines the essence of entrepreneurial activity: it is an independent activity, carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services to persons registered in this capacity in the prescribed manner.
The main documents regulating business activities are:
1. Constitution of the Russian Federation of December 12, 1993 (as amended on July 25, 2003)
2. Civil code RF (part 1) dated November 30, 1994 No. 51-FZ (as amended on July 29, 2004);
3. Civil Code of the Russian Federation (Part 2) dated January 26, 1996 No. 14-FZ (as amended on December 23, 2003);
4. Civil Code of the Russian Federation (Part 3) dated November 26, 2001 No. 146-FZ;
5. Tax Code of the Russian Federation (Part 1) dated July 31, 1998 No. 146-FZ (as amended on July 22, 2005 No. 119-FZ);
6. Tax Code of the Russian Federation (Part 2) dated 05.08.2000 No. 117-FZ (as amended on 22.07.2005 No. 117-FZ);
7. Federal Law “On State Support of Small Business in the Russian Federation” dated June 14, 1995 No. 88-FZ (as amended on March 21, 2002);
8. Federal Law “On State Registration of Legal Entities and individual entrepreneurs» dated August 28, 2001 No. 129-FZ (as amended on December 23, 2003);
9. Federal Law “On Insolvency (Bankruptcy)” dated October 26, 2002 No. 127-FZ;
10. Federal Law “On Licensing of Certain Types of Activities” dated August 28, 2001 No. 128-FZ (as amended on December 23, 2003);
11. Labor Code of the Russian Federation No. - FZ dated December 21, 2001
12. Other regulations
The Constitution of the Russian Federation is the main document of everything Russian legislation. The Constitution enshrines the following fundamental rights and principles of business activity: free disposal of one's labor, the right to private property, equality of all forms of ownership, freedom of economic activity, unity of economic space, free movement of goods, services and financial resources, general civil human rights.
The Civil Code (Part 1) defines the legal aspects of relationships between citizens, legal entities and other participants in business activities, and organizational and legal forms of business.
The Civil Code (Part 2) defines the legal aspects of commercial and financial entrepreneurship, contractual and contractual relations.
The Tax Code regulates general rules determination of income and expenses of business participants, types, tax rates, tax base, the procedure for calculating taxes, etc.
The Labor Code defines the legal aspects of regulation labor relations: labor organization and labor management, working hours and rest time, payment and labor regulation, guarantees and compensation.
State registration is a procedure for legalizing the activities of business entities, in which government bodies check the compliance of the legal entity itself and its registration documents with the requirements of current legislation. Federal laws A special procedure for registering certain types of legal entities may be established.
Legal entities act on the basis of constituent documents: an agreement or charter, depending on the organizational and legal form of the participant in entrepreneurial activity, or an agreement and charter.
The constituent agreement of a legal entity is concluded, and the charter is approved by its founders (participants).
The constituent agreement is a document that contains the following information: name of the legal entity; its location; the procedure for joint activities to create it; the size of the participation shares of each of the founders; conditions for transferring the property of the founders to a legal entity; conditions for the participation of founders in the activities of a legal entity; conditions and procedure for distribution of profits (losses) between participants; conditions for managing the activities of a legal entity; conditions for the withdrawal of founders (participants) from the composition.
The charter must necessarily contain: information about the organizational and legal form, name, location, size of the authorized capital, composition of the founders, type and scope of activity, procedure for distribution of profits, procedure for the formation of funds, conditions of reorganization and liquidation.
Business partnerships operate on the basis of a constituent agreement.
Limited liability companies and associations operate on the basis of the constituent agreement and charter.
Act on the basis of the charter joint stock companies, production cooperatives, unitary enterprises, consumer cooperatives, funds.
