Definition of the notion "commercial enterprise"

Abstract

Introduction. The subject of the study were commercial enterprises (legal entities), which are major economic entities in the consumer market that sell products. Studied the essential characteristics of commercial enterprises in the current economic conditions. The current economic mechanism in Ukraine, the constant change of medium commercial enterprises functioning in the consumer goods market pose new requirements for regulation of their activities. This is due to the peculiarities of the national economy, conditions of market economy.

Purpose. Analyze and develop new theoretical principles essence trading company based on market principles and visions of modern commercial activity.

Methods (methodology). The study used a number of approaches and methods, among which the most significant are: systematic approach – to study the peculiarities of development and transformation of the structure of modern commercial enterprises; analysis and synthesis, comparison – basic concepts to justify certain issues.

Results. The theoretical approaches of domestic and foreign scientists in the definition of "commercial enterprise". Merchant regarded as an independent entity created for the purchase, sale, storage of goods and the provision of various services for profit. Enterprise endowed with legal personality and has equity of fully funding its activities and is responsible for the commitments. Merchant has a clear purpose and is characterized by unity of material and merchandise, trade, technological, organizational and economic structures. The essence of the trading company disclosed in three aspects: legal, economic and sectoral. Characteristic features of the commercial activities of commercial enterprises associated with the formation of assortment, economic independence, proximity to customers, fluctuations in customer demand, the ability to provide additional services. According to the results available to science approaches developed definition of commercial enterprise as an independent economic entity charter which, having legal personality, provides commercial, sometimes its own production and research activities to obtain the corresponding revenue.