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In the generally accepted classification of entrepreneurial activity, the following types of entrepreneurship are distinguished:
1) productive
(production) – direct creation of services and other products;
2) commercial
– intermediary activities to promote created products from manufacturer to consumer;
3) financial
– a special type of activity for the formation and use of funds for the purpose of reproduction of services and products;
4) advisory
– activities related to the provision of advice (consultations) and assistance on issues of general management, assessing the capabilities of producers, financial management, marketing, etc.
Due to the peculiarities of tourism services, the entrepreneurial activities of tourism organizations can only be conditionally classified as a certain type.
Yes, activity tour operators in most cases, creates organizational preparation of the tourism product and its partial production and promotion to the consumer. Therefore, the activities of tour operators can be conditionally classified as productive entrepreneurship.
Travel agents act as intermediaries – sellers of tours. In addition, they provide certain types of services, such as insurance, consular services, etc. This is a mixed type of activity.
Counterparties – providers of tourism services (hotels, restaurants, carriers, excursion bureaus, etc.) who provide services to consumers of tourism products, i.e., actively participate in the production of services and on this basis can be classified as productive entrepreneurs.
Tourist organizations can combine organizational preparation, sales (including retail) and provision of services. In this case, the company simultaneously carries out several types of business activities.
Consulting business activities are widely used in the tourism sector. The more complex the composition and the higher the quality of tourism services, the greater the number of specialist consultants involved in the process of creating and implementing tourism services. Thus, a club vacation (timeshare) uses the following participants: promoters (project developers), sales specialists, resort managers, club vacation place exchange specialists, etc.
15. Subjects and objects of entrepreneurial activity in the field of service and tourism.
Business entities (entrepreneurs) can be either individual individuals acting on their own behalf and under their own property responsibility, or associations of partners acting under the responsibility of a legal entity.
Objects - travel agencies, tour operators, excursion bureaus, hotels, etc.
16. Features of the development and improvement of small enterprises in the field of service and tourism.
Tourism has a significant impact on the economy and development of the region, contributing to the influx of currency into the country, creating new jobs, improving infrastructure, etc. To obtain maximum benefits from tourism, each state develops a tourism policy, which is one of the types of socio-economic policy of the state .
Travel agency activity is a business activity carried out with the aim of making a profit based on meeting the needs of tourists for organized recreation. This area of entrepreneurship represents an extensive retail network.
Travel agency activity belongs to the commercial sphere of business. In this area, travel agencies act as intermediaries between sellers and buyers of tourism products. Profit in the travel agency business system is formed in the form of a commission from the sale price of the tour.
Travel agency entrepreneurship is characterized by individual and collective forms of business. The most common forms of travel agencies are limited liability companies and closed joint stock companies. The choice of organizational and legal forms, as in tour operating, is justified primarily by the limited liability of business entities and the insignificant amount of start-up capital,
Currently, the Russian market is dominated by travel agencies, which are created in the form of representative offices of international tour operators. This is explained by the minimum effort in organizing a business, since international operators provide the necessary documentation and details, and often the initial start-up capital.
At the same time, many tour operators and travel agents unite in associations of interests (for example, the National Tourism Organization). Such associations form the infrastructure of demand for tourism products in the regions of Russia, contribute to the development of inbound and domestic tourism, introduce international standards of service in Russia, form a single information space, and also solve a number of other significant problems in socio-cultural services and tourism.
Hotel activity is a type of business with the aim of making a profit based on meeting the needs of tourists for accommodation services.
Hotel management is the basis of any tour: accommodation is in most cases included in the tour package. The level of quality and standards of hotel service, as well as the number of hotels in a particular tourist center significantly influence the possibilities of receiving tourists.
Restaurant activity belongs to the production sector of business. In this area, food services are created and sold to tourists. Profit in the food system is calculated based on the difference between the cost and revenue from the sale of food services.
Tourist insurance is a business activity carried out with the aim of making a profit based on meeting the needs of tourists in ensuring the safety of life and property. According to the Federal Law On the Fundamentals of Tourism Activities in the Russian Federation of November 24, 1996 No. 132-FZ, the main form of ensuring the safety of tourists during a temporary stay abroad is insurance. Therefore, insurance services are a mandatory element in the technology of tourist services.
The development of entrepreneurship in the field of tourism is associated with the general conditions for the development of entrepreneurship in Russia.
It has become widespread that the development of tourism at the regional and municipal levels is very promising, since developed tourism, thanks to the large flow of tourists, provides the area, first of all, with income, as well as increased employment. Opportunities for sustainable development of the tourism industry at the municipal level are based on two premises:
the presence of a unique tourist resource that attracts customers;
the presence of significant potential for consumers of tourism services, which can lead to large flows of tourists.
Entering the trajectory of sustainable development of entrepreneurship in the tourism sector is associated with a number of conditions. Firstly, it is necessary to create a favorable business environment. This is the most important initiative that any area can undertake for sustainable tourism development, but it presupposes an adequate understanding of the reasons holding back the development of entrepreneurship. Therefore, it is advisable to conduct a special study of this problem (for example, organizing an expert survey of entrepreneurs). Local governments have status opportunities to promote the development of entrepreneurship, but the implementation of managerial influences can only be appropriate on the basis of objective information. One of the tools for shaping the economic policy of local government in the field of tourism can be a permanent coordinating council for the development and support of entrepreneurship under the head (deputy head) of the territory administration. Direct contact with people who implement the entrepreneurship development policy in practice and on whom its implementation depends, allows you to quickly solve local problems, identify positive and negative processes, and effectively formulate regional and local policies for sustainable tourism development. Of particular importance is the active position of the local administration, which pays special attention to small businesses, since the opportunities for its operation are a basic element of sustainable development of the tourism sector.
17. Forms of state support for the development of small businesses and their improvement.
The purpose of state support for small businesses is to create favorable conditions for the sustainable development of small businesses based on improving the forms and methods of state support in this area of the economy.
In Russia, the activities of small enterprises are associated with various problems. Doing business in Russia is much more difficult than in Europe or America, especially business related to production. According to specialists’ calculations, in most industries in Russia the specific production costs per unit of output are higher than in other countries (for example, 2.8 times higher than in Japan, 2.7 times higher than in the USA, 2.3 times higher than in higher than in Germany and Italy). In addition, according to data as of July 1, 2004 (Appendix A), small business in Russia, compared to foreign countries, was not developing at a very fast pace.
From the table (Appendix A) we see that in developed countries it is small businesses that provide the largest share of GDP (60%). In Japan, this figure is closer to 80%. In Russia, the share of small businesses is at a very low level. Despite the fact that the economic indicators of small businesses in Russia are becoming higher every year (Appendix B), the indicators of small business development in Europe and the USA are much higher. This indicates that the development of small business in our country is accompanied by the emergence of various problems.
One of the most important problems of small businesses in Russia is lending. Loans are provided only against collateral or guarantee, and small businesses cannot always provide them. Unions of small enterprises, like special funds, currently do not act as guarantors for loans received by these enterprises; There are no special banks to serve small businesses. Private small enterprises find themselves in a particularly difficult situation: the inability to obtain a loan deprives them of the opportunity to compete with other enterprises.
Another important task that is necessary for the successful development of small businesses is the creation of an appropriate regulatory framework at the federal and regional levels. Currently, entrepreneurs are not satisfied with the legal regulation of their activities, despite the fact that over the past few years many legislative and regulatory acts have been adopted. Many entrepreneurs express a desire to improve federal legislation and the legislation of the constituent entities of the Russian Federation, especially as it relates to the regulation of the current activities of small enterprises.
A sore point for small businesses is the imperfection of procedures for monitoring the current activities of enterprises. Many entrepreneurs complain about the redundancy of regulatory bodies; moreover, working with their representatives requires a lot of working time. There is no system for conducting in-depth analysis of the activities of small enterprises. The activities of small enterprises are significantly complicated by the lack of professionally trained leaders (managers) who have all the qualities necessary to work in modern conditions.
Thus, it is obvious that small enterprises, as an unstable business structure, most dependent on market fluctuations, need comprehensive government support.
In accordance with federal legislation, state support for small businesses should be provided in the following areas:
Firstly, the formation of an infrastructure to support small businesses. Small businesses need infrastructure focused on the specifics of small businesses: banks, exchanges, auditing and insurance firms, information centers, commercial centers for the provision of material resources, etc.
Secondly, the establishment of a simplified system for registering small businesses, licensing their activities, certifying their products, and providing accounting and statistical reporting.
Thirdly, the creation of preferential conditions for the use by small businesses of state financial, material, technical and information resources, as well as scientific and technical developments and technologies.
Fourthly, support for foreign economic activities of small businesses, including assistance in the development of their trade, scientific, technical, production, and information relations with foreign countries. In accordance with the Federal Law of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation,” support for foreign economic activities of small businesses is provided in the form of:
cooperation with international organizations;
assistance in promoting Russian goods and results of intellectual activity to foreign markets;
creating organizations that form the infrastructure for supporting small businesses and providing support to small businesses engaged in foreign economic activity;
implementation of other measures to support small businesses engaged in foreign economic activity.
Fifthly, the organization of training, retraining and advanced training of personnel for small enterprises. This area of support for small businesses is reflected in Article 21 of the Federal Law of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” According to this article, support in this area is provided in the form of:
development of exemplary educational programs based on state educational standards;
creating conditions for increasing the professional knowledge of specialists, improving their business qualities, preparing them to perform new labor functions in the field of small business;
educational, methodological, scientific and methodological assistance to small businesses.
Forms of state support for small businesses include providing financial assistance on a reimbursable and gratuitous basis, financing federal programs for the support and development of small businesses, providing tax benefits to small businesses engaged in priority activities, preferential lending and insurance for small businesses, providing small businesses on a competitive basis with state orders for the production and supply of certain types of products and goods (services) for government needs and other forms of support. Unfortunately, not all of these forms are implemented in practice.
1.2 Small business support infrastructure
According to the Federal Law of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in the Russian Federation,” the infrastructure for supporting small businesses is organizations that are created for the purpose of placing orders for the supply of goods, performance of work, and provision of services in the implementation of federal, regional, and municipal development programs small businesses, providing conditions for the creation of small businesses, and providing them with support.
As foreign experience shows, the sustainable development of small businesses largely depends on the functioning of an extensive infrastructure to support small businesses both at the state and regional levels. The Small Business Administration, the Department of Commerce, the Federal Trade Commission, trade associations, chambers of commerce, commercial banks, federal funds and other organizations play an important role in the success of US small businesses.
The Russian Federation has developed a certain infrastructure to support the development of small businesses at the federal level and at the level of constituent entities of the Russian Federation. The federal bodies that regulate the development of small businesses and their support (including functional support) include the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Government of the Russian Federation, federal ministries, services, and state committees. Thus, the following federal ministries take part in the implementation of federal Comprehensive programs for the support and development of small businesses: economy, finance, taxes and duties, labor and social development, development of competition and support for small businesses, justice, education, etc. An important place in the infrastructure of entrepreneurship occupied by the Constitutional Court of the Russian Federation, the Arbitration Court of the Russian Federation, the Supreme Court of the Russian Federation, the General Prosecutor's Office of the Russian Federation and their local bodies.
The State Committee for the Support and Development of Small Business of the Russian Federation previously played a major role in the mechanism for supporting the development of small businesses, but by decree of the President of the Russian Federation in September 1998, the committee was liquidated. Currently, at the federal level, direct participation in the support and development of small businesses is carried out by the Federal Fund for Support of Small Businesses, which actually organizes financial support for policies in the field of state support for small businesses, created in accordance with the law “On State Support of Small Businesses in the Russian Federation” dated 06/14/95
It should be noted that in addition to the Support Fund, there is also a Fund for Assistance to the Development of Small Enterprises in the Scientific and Technical Field. The activities of this Fund are aimed at exclusively providing financial support for highly effective knowledge-intensive projects developed by small enterprises, promoting the development and implementation of new technologies and know-how using patents and licenses, as well as the creation of small knowledge-intensive firms - business incubators, innovation centers. This fund (unlike the Small Business Support Fund) provides financial assistance on a repayable basis, with payment for the use of funds.
In addition to support and assistance funds in Russia, there are other organizational forms of support and protection of the interests of small enterprises. For this purpose, associations of small businesses, the Federation for the Development and Support of Small Business, and the World Assembly of Small and Medium Enterprises have been created.
Systematic activities to train personnel for small businesses are carried out by higher educational institutions of the country, for example, the Russian Academy of Entrepreneurship, the State University of Management, etc. Thus, at the State University of Management, for the first time in Russia, a department of entrepreneurship has been formed and operates, and a curriculum for training specialists with higher education has been developed in the “entrepreneurship” specialization, modern educational and educational materials have been created.
In recent years, various non-governmental structures have been created to support small businesses: the Russian Marketing Association, the International Fund for Support of Innovative Enterprises "Innosoyuz", the Institute of Small Business of the Higher School of Economics, All-Russian public associations of entrepreneurs, the Russian Agency for Support of Small and Medium Businesses, etc.
The Russian Agency for Support of Small Medium Businesses was created in 1992 as part of an intergovernmental agreement between Russia and the UK. The main objectives of the agency are to promote the development of entrepreneurial activity of the population, providing them with the necessary information and advice. The agency offers a wide range of services: individual consulting to entrepreneurs on economic, financial, investment, tax, foreign economic, and customs policies; assistance in registering an enterprise and licensing its activities, development and execution of constituent documents; regulatory services; advertising and publishing services.
Modern tax payments, correct determination of the tax base and full use of all possible tax benefits are all important factors in the normal operation of a small enterprise. At the same time, taxes and mandatory contributions to various funds limit the ability of entrepreneurs to use the results of their work to develop production and personal consumption.
Tax payments and the procedure for their payment are organically connected with the accounting and reporting system, and in general they are all interdependent. The amount and validity of taxes depends on the reliability of accounting and reporting. At the same time, accounting and reporting not only focus on the order of tax payments and contributions, but also at the same time make it possible to control and evaluate the production process and its results.
In the mid-90s, an attempt was made in Russia to reduce the costs of small businesses for accounting and reporting and at the same time increase tax revenues from small businesses. In December 1995, the Federal Law “On a simplified system of taxation, accounting and reporting for small businesses” was adopted.
The essence of the simplified taxation system is as follows: this taxation system is applied along with the current system of taxation, accounting and reporting provided for by the legislation of the Russian Federation.
The use of a simplified system of taxation, accounting and reporting by organizations provides for the replacement of the payment of a set of federal, regional and local taxes and fees established by the legislation of the Russian Federation with the payment of a single tax calculated based on the results of the economic activities of organizations for the reporting period.
According to the Tax Code of the Russian Federation, the transition to a simplified taxation system does not prevent both commercial and non-profit organizations from receiving gratuitous assistance, grants in the field of science, education, culture, art and environmental protection, as well as non-profit organizations from receiving donations and targeted income for charitable activities, which, as with the standard taxation system, are not included in the tax base.
For organizations using a simplified system of taxation, accounting and reporting, the current procedure for paying customs duties, state duties, tax on the purchase of vehicles, license fees, and contributions to state social extra-budgetary funds is maintained. The use of a simplified system of taxation, accounting and reporting by individual entrepreneurs provides for the replacement of the payment of income tax established by the legislation of the Russian Federation on income received from entrepreneurial activities, with the payment of the cost of a patent for engaging in this activity.
The object of taxation of the single tax of organizations in the simplified system of taxation, accounting and reporting is the total income received during the reporting period (quarter), or gross revenue received during the reporting period.
An official document certifying the right of small businesses to use a simplified system of taxation, accounting and reporting is a patent, issued for a period of one calendar year by the tax authorities at the place of tax registration of organizations and individual entrepreneurs.
Having considered the essence of small business and state support for small businesses, we can draw the following conclusions:
Firstly, the need to support small businesses is due to the presence of numerous problems in this area, which include difficulties in obtaining loans, imperfect procedures for monitoring the current activities of enterprises, problems in the field of taxation, etc.
Secondly, government support for small businesses is impossible without a developed infrastructure. The infrastructure for supporting small businesses at the federal level is formed by the Federal Fund for Support of Small Businesses; Federation for Development and Support of Small Business; Russian Academy of Entrepreneurship; Russian Agency for Support of Small Medium Businesses; Russian Chamber of Commerce and Industry, etc. At the regional level (using the example of the Orenburg region), the small business support infrastructure consists of various Associations, Unions, Chambers of Commerce and Industry, educational institutions related to training personnel for small businesses, etc.
Finally, the support for small businesses itself includes areas (establishment of a simplified system of registration, licensing, taxation, accounting and reporting; creation of preferential conditions for the use of financial, material and technical, information resources, support for foreign economic activity, etc.) and forms (providing financial assistance on a reimbursable and gratuitous basis, provision of tax benefits to small enterprises carrying out priority activities, provision of government orders to small enterprises on a competitive basis). An important component of state support for small businesses is special tax regimes, which include a simplified taxation system and a single tax on imputed income. These tax regimes are certainly preferable to the usual one, because All federal, regional and local taxes are replaced by the payment of a single tax.
Summing up the results on this topic, it should be noted that, despite the numerous problems that exist in the field of supporting small businesses, the state still plays a significant role in its formation and development. It is important to note that small business in Russian practice was allowed in 1988. In this regard, the emergence of numerous forms and directions, small business support infrastructure, and various regulations over the 20 years of development of small businesses is a great help to its subjects from the state.
18. Social protection of entrepreneurs and protection of consumer rights.
Related information.
Tourism is one of the leading and most dynamic sectors of the economy. Over the past decades, it has begun to gain momentum in its development and has been recognized as the economic phenomenon of the century. In many countries, tourism plays a large role in the formation of gross domestic product, enhancing the foreign trade balance, creating additional jobs and providing employment to the population.
In the growth of tourism and the expansion of its social base, material and technical factors are of great importance. Small business plays a huge role in economic development, increasing the number of employed workers, and solving social problems.
This topic is relevant, since entrepreneurship has an important position in the tourism sector and has an impact on such sectors of the economy as transport and communications, production of consumer goods, agriculture, construction, and others. Entrepreneurship is a kind of stabilizer of socio-economic development.
Due to the characteristics of tourism services, the entrepreneurial activities of tourism organizations can only be conditionally classified as a specific type. Thus, the activities of tour operators in most cases create organizational preparation of the tourist product and its partial production and promotion to the consumer. Therefore, the activities of tour operators can be conditionally classified as productive entrepreneurship.
Tourist organizations can combine organizational preparation, sales (including retail) and provision of services. In this case, the company simultaneously carries out several types of business activities.
Consulting business activities are widely used in the tourism sector. The more complex the composition and the higher the quality of tourism services, the greater the number of specialist consultants involved in the process of creating and implementing tourism services. Thus, a club vacation (timeshare) uses the following participants: promoters (project developers), sales specialists, resort managers, club vacation place exchange specialists.
An entrepreneur is creating a bank of ideas. The ideas generated can be part or all of the main or additional profile of service production or mediation. The creation of such ideas is a cumulative phenomenon. They can be current or prospective. An entrepreneur considers each idea and makes a decision - it is worth starting to implement it.
Each entrepreneur has his own technology that ensures the choice of a single option from the available ones, according to which he conducts the decision-making process. But there are also general stages of implementation:
1) the first expert assessment of the idea by the entrepreneur himself of the reality of practical implementation;
2) collecting information about the market situation to evaluate the idea from a practical point of view;
3) carrying out business calculations in order to identify: objects of supply and demand in the tourism market for services (products) intended for production;
4) the second expert assessment is carried out by attracted specialists and aims to establish the compatibility of the idea with the capabilities of the entrepreneur;
5) the entrepreneur’s decision to continue working on the idea or to discard it and move on to thinking about another entrepreneurial idea.
The implementation of the adopted idea also has several stages:
1) business planning, the essence of which is a detailed presentation with accurate calculations for the implementation of the project. The business plan also indicates the organizational form of entrepreneurship and the sources of funds necessary for the initial stage of implementing the idea;
2) attracting borrowed funds and partners (participants);
3) state registration of one’s own firm (enterprise), if it is created for the first time;
4) organizational and technical preparation of the company for the production of goods (services);
5) management of a functioning company and partnerships.
If the result of implementing an entrepreneurial idea is achieved, then its implementation can be considered successful. Entrepreneurial success is initially associated with the idea of self-affirmation or the desire to contribute something to the course of events. In turn, commercial success goes along with entrepreneurial success, but in entrepreneurial activity it does not act as a goal, the achievement of which does not imply further aspirations and new tasks. Here, the success of entrepreneurship relies on the culture of entrepreneurship as a system of real ideas about values, which guarantees prestige and leads to increased efficiency in the production of tourism services and income.
So, the development of entrepreneurial activity in tourism can currently be characterized by the growth of tourist flows, the formation of many new tourism enterprises and the emergence of tourism infrastructure. The political and economic situation of the country greatly influences the development of entrepreneurship in tourism. The rapid increase in mass tourism leads to infrastructural changes in regions that receive tourists. Consequently, entrepreneurial activity in tourism raises the need for its in-depth scientific study, revealing patterns of development and finding its main trends. It is especially necessary to focus on the study of infrastructure support for entrepreneurship in tourism, because this is precisely a necessary condition for the successful development of tourism and the main factor in the growth of tourist flows.
Several entities are involved in business activities:
· entrepreneurs;
· consumers;
· wage-earners;
· business partners;
· state.
Entrepreneurs produce goods and services and offer them on the market, strive for profit and compete.
Consumers are obligatory participants in entrepreneurial activity, since only as a result of the consumption of goods and services are opportunities and incentives created for innovative activities to create new types of goods and services.
Wage-earners are classified as business entities for the following reasons:
· labor power is a commodity purchased by an entrepreneur;
· when concluding a contract for employment, the employee and the entrepreneur take an entrepreneurial risk, since the first party (the employee) provides his resource, and the second - capital;
· the employee is directly interested in the results of the efficiency of the entrepreneurial activity itself, since usually his salary depends on the results obtained.
Business partners largely determine its success and financial results.
State:
1. creates the legal basis for entrepreneurship;
2. regulates business activities;
3. provides production infrastructure, including the operation of banking, insurance and exchange systems;
4. directly participates in entrepreneurial activity through the creation of a system of state enterprises in industries that form part of the state monopoly, or the state's equity participation in enterprises.
Requirements for an entrepreneur.
Entrepreneur - This is a subject capable, without fear of responsibility and risk, of innovative, proactive activities to create goods and services that are attractive to consumers and capable of successfully competing in the market.
An entrepreneur must:
· timely and correctly identify customer needs;
· correctly assess the solvency of potential buyers;
· determine the desired (demanded) type of product or service that satisfies the needs of the consumer;
· correctly assess market capacity and sales methods;
· determine the optimal production volume;
· Minimize costs and maximize profits.
An entrepreneur must have a number of qualities:
· ability to make innovative decisions in various situations;
· ability to generate ideas and translate them into new technologies in order to generate income;
· quickly evaluate all forms of innovation;
· not be afraid to take risks, be able to manage risk, be ready to accept responsibility.
Typology and structure of entrepreneurial activity in tourism
Types of business activities in tourism.
In the generally accepted classification of entrepreneurial activity, the following types of entrepreneurship are distinguished:
1)productive (production) – direct creation of services and other products;
2)commercial – intermediary activities to promote created products from manufacturer to consumer;
3)financial – a special type of activity for the formation and use of funds for the purpose of reproduction of services and products;
4)advisory – activities related to the provision of advice (consultations) and assistance on issues of general management, assessing the capabilities of producers, financial management, marketing, etc.
Due to the peculiarities of tourism services, the entrepreneurial activities of tourism organizations can only be conditionally classified as a certain type.
Tour operators in most cases, creates organizational preparation of the tourism product and its partial production and promotion to the consumer. Therefore, the activities of tour operators can be conditionally classified as productive entrepreneurship.
Travel agents act as intermediaries – sellers of tours. In addition, they provide certain types of services, such as insurance, consular services, etc. This is a mixed type of activity.
Counterparties – providers of tourism services (hotels, restaurants, carriers, excursion bureaus, etc.) who provide services to consumers of tourism products, i.e., actively participate in the production of services and on this basis can be classified as productive entrepreneurs.
Tourist organizations can combine organizational preparation, sales (including retail) and provision of services. In this case, the company simultaneously carries out several types of business activities.
Consulting business activities are widely used in the tourism sector.
Classification of business activities in the field of service and tourism.
Entrepreneurial activities can be classified according to various characteristic features:
1. by type of ownership;
2. by legality;
3. by territory coverage, by distribution in different territories;
4. by size;
5. by growth rate and profitability level;
6. by the level of use of innovations;
7. by the number of participants (founders) of their own business;
8. by forms of responsibility;
9. on the participation of foreign capital.
Organizational and legal forms of entrepreneurial activity in tourism
Tourism enterprises are industrial enterprises of various forms of ownership (state, private, LLP, JSC, etc.) producing tourism goods and services for one or more individuals. All tourism enterprises are part of the tourism industry, which produces goods and services.
Tourism business can be represented in various forms: from individual tourism enterprises to travel companies and various forms of their associations.
Entrepreneurship in tourism is associated with the production and sale of services, as well as the rights to consume them. The following people take part in the formation and sale of tourism products:
1.Tour operators- legal entities and individuals engaged in the production, promotion and sale of tourism products (sometimes called in international practice tour organizers ).
2. Providers of tourism services (counterparties) - legal entities or individuals directly providing accommodation, food, transport, excursion and other services included in the tour package are:
1. hotels;
2. restaurants;
3. transport companies (carrier companies);
4. cultural enterprises (parks, museums, theaters);
5. sports enterprises (clubs, stadiums);
6. medical and health institutions;
7. excursion enterprises, etc.
They act as domestic and foreign counterparties supplying services included in the tour to tour operators.
3. Travel agents- legal entities or individuals involved in the promotion and sale of tourism products are intermediaries.
There are differences between wholesale and retail sales of tourism products.
Russian legislation understands tour operator activities as activities aimed at the formation, promotion and implementation of a tour package, that is, the organization of travel.
This activity is carried out by a legal entity or individual entrepreneur (tour operator) on the basis of a special permit-license for international tourism activities.
Travel agency activity refers to the promotion and sale of a tourism product developed by a tour operator, carried out by a legal entity or individual entrepreneur (travel agent), usually on the basis of a license.
In the practice of tourism activities there are different tour operators and travel agents working to receive tourists or send them. Reception and departure can be carried out in relation to both domestic and international tourists.
Thus, the following entities are involved in the development and provision of tourism services:
· retailer - travel agent;
· wholesale seller and manufacturer (organizer) of the tour - tour operator;
· counterparties of the tour operator - enterprises and companies that provide and perform individual services for accommodation, meals, transport, excursion, insurance, services related to the issuance of foreign passports and visas, booking and purchasing tickets, and others included in the tour.
Commercial organizations in the service and tourism sectors are divided into:
· for business partnerships and societies;
· state and municipal enterprises;
· production cooperatives.
Business partnerships and business societies. In accordance with the law of the Russian Federation, there are two types of business partnerships: general partnership and limited partnership.
Participants in a general partnership(they are also called general partners) enter into an agreement among themselves, according to which they engage in commercial activities on behalf of the partnership. They bear equal responsibility for the obligations of the company not only with the property that they contributed when organizing the company, but also with their personal property.
In order for this partnership to exist, it is necessary at least two participants.
The founders of a limited partnership (limited partnership) are participants of two types:
· one or more general partners who conduct all the activities of the partnership and are liable for the obligations of the partnership with all their property (in full as in a general partnership);
· one or more investors who do not participate in the management of the partnership’s activities and are liable for the partnership’s obligations only to the extent of their contributions to the authorized (share) capital.
There are three types of business entities:
· limited liability company (LLC);
· additional liability company (ALS);
· joint stock company (JSC).
1.Limited liability company - This is a commercial organization established by one or more persons, the authorized capital of which is divided into shares defined in the constituent document.
The participants of the company are liable for its obligations only with the property that was transferred as a contribution to the authorized capital of the company.
2. Activities additional liability companies is mainly regulated by documents regulating the operating conditions of an ALC. The main difference between this company and an LLC is the property liability of its members for the obligations of the company.
3. Joint stock companies differ from other organizational and legal forms of commercial organizations in that the formation of their authorized capital is carried out through the issue of shares for its entire value.
There are two forms of joint stock company: open joint-stock company (OJSC) and closed joint-stock company (CJSC).
Public corporation:
· has the right to conduct an open (public) subscription for its shares;
· shareholders may alienate their shares without the consent of other shareholders;
· the number of shareholders is not limited;
· the company is obliged to annually (openly) publish a report, balance sheet, profit and loss statement.
Closed joint stock company:
· does not conduct an open subscription for its shares;
· shares of this company are distributed only among a certain circle of persons registered in the constituent documents and in accordance with these documents;
· the number of shareholders should not exceed fifty people, otherwise the company will either be liquidated or must be transformed into an open joint-stock company.
Promotion- a security, evidence of the investment of a certain amount of money or contribution (share) in the authorized capital of a joint-stock company.
A share gives the right to receive part of the profit in the form of a dividend, as well as part of the property of the joint-stock company, materialized in the value of the share.
Dividends depend on the results of the company’s activities and the decisions of shareholders. To increase the authorized capital, they often resort to the form of issuing dividends in the form of additional shares (profit capitalization).
Cooperatives. Cooperatives are recognized as voluntary associations of citizens to conduct joint production or other economic activities based on their direct labor or other participation. The property of cooperatives is formed through the pooling of share contributions made by its members in monetary or material form.
State and municipal unitary enterprises. A unitary enterprise is a commercial organization that is not the owner of the property assigned to it.
A unitary enterprise based on the right of full economic management, created by decision of a state body or local government body. The founder of a unitary enterprise is an organization authorized to manage state or municipal property.
These enterprises cannot dispose of the property entrusted to them without the special permission of the owner. The owner of the property also controls the income of the enterprise.
Types of entrepreneurship in tourism
Definition 1
Entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically generating profit, and carried out by persons registered in the prescribed manner.
Entrepreneurial activities are usually classified into the following types:
- productive – development of tourism services and related tourism products;
- commercial – intermediary activity, the main task of which is the promotion and sale of tourism products to the consumer;
- financial – a set of works to attract and transform funds for the purpose of reproducing tourism services;
- advisory – providing recommendations regarding management issues, analysis of enterprise capabilities, financial management, work of the marketing service, etc.
Business entities in tourism
Entrepreneurial activities for the development, promotion and sale of tourism services are carried out by business entities:
- Tour operators carry out the process of developing a tourism product, prepare it for operation, promote it to the consumer market, and therefore carry out productive business activities.
- Travel agents are intermediary enterprises that sell tourism products. They also provide related services - insurance, consular services, etc., therefore, they carry out a mixed type of activity.
- Counterparties- are organizations that directly provide tourism services to clients. These include hotels, tour agencies, restaurants, etc. These organizations directly carry out the production of tourism services, therefore, in this context, they perform productive activities.
Note 2
It should be noted that tourism enterprises often combine organizational preparation of tourism products, sales and provision of tourism services, which indicates the combination of almost all types of business activities.
The consulting type of business activity has become widespread in the tourism industry. The more complex the complex and the higher the quality level of tourism services, the more consultants are involved in the process of developing and selling tourism products.
Structure of business activities in tourism
Decision making process Each enterprise in the tourism industry has its own, but the steps for implementing this activity and the sequence of their implementation are the same:
- carrying out an initial expert assessment in order to obtain information about the possibility of selling a tourism product;
- marketing market research to determine the practical implementation of the product;
- carrying out economic calculations to identify: the relationship between supply and demand for similar tourism products; market price; production costs; indicators of profitability and effectiveness of service development, etc.;
- repeated expert assessment is carried out by specialists taking into account all of the above calculations and information;
- the process of accepting or rejecting an idea.
Implementation of the accepted idea is also carried out in stages:
- business planning, the principle of which consists of a structural presentation together with economic calculations for the implementation of the project. Mandatory points in the business plan are the organizational form of the enterprise and the sources of formation of start-up capital;
- attracting borrowed funds and partners;
- state registration of the organization, if it is just opening;
- organizational and technical preparation of the enterprise for the development of tourism products;
- management of an operating travel agency and contractual relations with partners.
Entrepreneurial idea- this is a new formula of economic activity calculated by the enterprise, combining the needs of customers for travel services with the manufacturer’s ability to create these services and make a profit from the new product.
Note 3
It should be noted that the implementation of an entrepreneurial idea is considered to be effective only if the achieved result is to a greater extent or completely consistent with the initial entrepreneurial idea.
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