MODERN ORGANIZATIONAL AND LEGAL FORMS OF BUSINESS OPERATION IN RUSSIA: EVALUATION ADVANTAGES AND DISADVANTAGES THEREOF

Grishin Aleksey Andreevich, Student, Plekhanov Russian University of Economics (36 Stremyanniy lane, Moscow, Russia), alex123wow@gmail.com

334.72

Background. A universal organizational and legal form, which would be suitable for all actual conditions in economic practice, does not exist. Each organizational-legal form should be chosen only on the basis of a specific set of conditions and evaluations of potential capabilities of the form itself. Any OLF has its own charac-teristics, providing advantages and disadvantages in comparison with other forms. Therefore, one must carefully approach the choice of OLF to open a new business. The purpose of the work is to research modern organizational and legal forms of business operation in Russia today and substantiation of an efficient one for organi-zation of small businesses.
Materials and methods. The objectives of the study were implemented through a comprehensive study of regulations and practical experience of functioning of small businesses in Penza region. In the research the following methods were used: the dia-lectical method, methods of induction, deduction, analysis, synthesis, generalization, comparison, combination of historical and logical modeling, statistical methods and others.
Results. Organizational and legal forms of enterprises embody the essential or-ganizational and legal characteristics which are summarized in two groups and stud-ied in detail. The study shows that the most promising for development of small business and entrepreneurship are such forms as sole proprietor and LLC. The article revealed their strengths, weaknesses and limitations. It reflects the specificity of small businesses, problems of its functioning in Penza region. The author analyzed a business - production and sale of oxygen cocktails in Penza region, revealed its limi-tations (lack of knowledge about healthy nutrition, healing properties of cocktails, low effective demand, administrative barriers and others.). The researcher has devel-oped measures to expand the business and increase its profitability and efficiency.
Conclusions. The study has revealed advantages and disadvantages of small business in the form of company and individual businesses, large businesses in the joint stock form. The example shows the effectiveness of a particular business, SP, for which the author has proposed various measures to expand business and increase its effectiveness. In modern conditions, in order to implement the policy of import substitution, it is necessary to create more favorable conditions for development of small business and entrepreneurship in Penza region.

organizational and legal forms, small business, sole proprietor, advantages and disadvantages of orhanizational and legal forms, business efficiency.

1. Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 30.11.1994 (red. ot 05.05.2014) (s izm. i dop., vstup. v silu s 01.09.2014) [The civil code of the Russian Federation (part 1) from 30.11.1994 № 51-FZ (revised on 05.05.2014) (revised and supplemented, effective from 01.09.2014)].
2. Skvortsova V. A., Medushevskaya I. E., Skvortsov A. O. Mikroekonomika: ucheb. po-sobie [Microeconomics: tutorial]. Penza: Izd-vo PGU, 2014, 254 p.
3. Medushevskaya I. E. Vestnik universiteta [University bulletin]. 2010, no. 26, pp. 126–132.
4. Medushevskaya I. E., Skvortsova V. A. Izvestiya Penzenskogo gosudarstvennogo peda-gogicheskogo universiteta im. V. G. Belinskogo [Proceedings of Penza State Pedagogi-cal University named after V.G. Belinsky]. 2011, no. 24, pp. 449–456.
5. Soboleva Yu. P. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta [Bulletin of Samara State University of Economics]. 2013, no. 9, pp. 61–66.
6. Medushevskaya I. E., Rodionova D. V. Nalogi [Taxes]. 2015, no. 1, pp. 45–48.
7. Federal'nyy zakon ot 24.07.2007 № 209-FZ (red. ot 28.12.2013) «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii» [The Federal law from 24.07.2007 № 209-FZ (revised on 28.12.2013) “On development of small and medium entrepreneurship in the Russian Federation”]. SPS ConsultantPlus. Available at: www.konsultant.ru.
8. Regional'nye problemy razvitiya malogo agrobiznesa: sb. st. [Regional problems of small agricultural business development: collected articles]. Eds. by I. S. Sandu, A. V. Shatova. Penza: RIO PGSKhA, 2014, 124 p.
9. Medushevskaya I. E. Nauchnye issledovaniya i razrabotki. Ekonomika [Scientific re-search and developments. Economics]. 2013, vol. 1, no. 2 (2), pp. 25–30.
10. Vestnik gosudarstvennoy registratsii [Bulletin of state registration]. Available at: http://www.vestnik-gosreg.ru/info_ul/?tab.