Classification of documents according to various criteria. Short course of lectures

Securities can be classified according to the following criteria.

By lifetime:

Perpetual. Such securities cease to circulate only in the event of liquidation of the issuer. Common examples of perpetual securities are stocks and investment units.

Urgent securities have a limited period of existence. The period of existence is determined by the period of time from the moment of issue (issue) to the moment of redemption. Securities are classified according to maturity for short, medium and long term, moreover, the specific criteria for classifying financial instruments into one or another group depend on the type of security and the specifics of the legislation of different countries.

By issuer securities are:

State. These securities can be issued by state authorities and administrations, state organizations, municipalities, central banks.

Corporate securities are issued by business entities, enterprises various forms ownership and organizational and legal forms. It can be business companies(JSC, CJSC, LLC, ODO), unitary enterprises, production cooperatives.

Release terms:

Issue securities are issued in the process of issuance with the obligatory sequential fulfillment of the emission stages established by law. Equity securities are securities that are simultaneously characterized by the following features:

1) are placed in issues;

2) within the framework of one issue, they have the same volume and terms of exercising the rights, regardless of the time of their acquisition.

Equity securities include shares, bonds, investment shares.

Non-issue securities are put into circulation without an issuance procedure, each of them has an individual set of rights, may differ in maturity, yield, etc. Non-issue securities include bills of exchange, bank certificates, warehouse certificates, mortgages, etc.

Release form:

Documentary, i.e. issued in paper form, in the form of forms.

Undocumented, existing in the form of records on accounts.

By function:

Debt. They are issued to attract resources and form borrowed capital. This group includes bonds, bank certificates.

Equity. With their help, they form equity companies (shares, investment shares).

Inventory documents serve to service the commodity circulation, confirm the acceptance of goods for storage or acceptance of cargo for transportation, and also serve as an additional guarantee of the safety of goods during storage or transportation. Such securities include a warehouse certificate, a bill of lading.

Payment securities are issued to ensure the convenience of payments (checks, checkbooks).

Collateral securities are intended to serve as collateral (mortgages).

Some securities may perform several of the above functions at once. A bill of exchange can be simultaneously used as a debt, payment and collateral instrument, and even as an instrument for granting a loan. A bond, in fact, is a debt instrument, but it can also act as a collateral.

In order to exercise the rights of the owner:

Nominal securities contain the owner's name. A variety of registered securities are order, these are those that can be transferred by the owner to another person by making an endorsement - endorsement.

To the bearer. In such securities, the name of the owner is not indicated. Bearer securities can only be issued in documentary form, since the non-documentary form of issue necessarily involves fixing the name of the owner on special accounts.

By availability (type) of income:

Profitable have investment properties and imply the presence of income. In order of income payment, they are divided into:

discount. The owner of the security receives income in the form of the difference (discount) between the redemption price and the purchase price.

Interest. Income is paid as a percentage of the face value. A variety of interest-bearing securities are securities with periodic payment of interest (coupon).

A document that is created in a society is included in the corresponding documentation system as its element. Separate types and varieties of documents constitute the documentation system. Until now, there is no consistent scientific classification of types and varieties of documents in document science.

The most important feature for the classification of documents is its content. Service documents can be divided into: on administrative issues; logistics; planning; operational activities; accounting; training and placement of personnel; financial and credit and foreign trade issues, etc.

All documents circulating in the enterprise can be classified according to the following criteria.

By name, there are many varieties of documents. Here are just a few of them: orders, instructions, plans and reports, acts, protocols, agreements, charters, instructions, certificates, reports, explanatory notes, official letters, telegrams, standards, specifications, payment requests and instructions, powers of attorney, etc.

According to the method of fixing information, documents are written (handwritten, typewritten, typographical, prepared on duplicators, printed on personal computers), graphic and photophone-film documents.

According to the degree of complexity, documents are classified into simple and complex. Simple documents deal with one issue, while complex ones deal with several issues.

According to the degree of publicity, documents are open (non-secret) and documents with limited access. Documents with restricted access are of varying degrees of secrecy: top secret, secret, documents for official use (DSP), marked "confidential".

By legal force, documents are divided into genuine and false. Genuine documents are valid and invalid. A document becomes invalid when it expires or is canceled by another document.

According to the terms of execution, documents are classified into urgent and non-urgent. Urgent documents are documents with deadlines established by law and relevant legal acts, as well as telegrams and other documents marked "urgent".

By origin, documents are classified into official, prepared at enterprises, organizations, and personal (letters from citizens outlining complaints, suggestions, requests).

According to the terms of storage, documents are divided into documents of temporary and permanent periods of storage. Temporary storage documents, in turn, are divided into documents with a storage period of up to 10 years and over 10 years.

According to the degree of obligation, documents are informational, containing information and facts about the production and other activities of organizations, and directive - mandatory for execution, bearing the nature of a legal or technical norm.

According to the degree of unification, documents are distinguished as individual, standard, template, exemplary and unified in the form of a questionnaire and a table.

Individual documents are developed by specific organizations for internal use.

Typical documents are documents created by higher authorities for organizations with homogeneous functions and are mandatory.

Stencil documents have pre-printed text with spaces that are filled in when the document is finalized, depending on the specific situation. Such documents are promising, because they save time on preparation.

Exemplary documents are indicative in nature and are used for the preparation and execution of documents by analogy.

Questionnaire - a way of presenting a unified text, in which constant information is located on the left side of the sheet, and the variable is entered into the document in the process of compiling it on the right side of the sheet.

A table is a document in which constant information is placed in the headings of the column and sidebar (line headings), and the variable (in numerical or verbal terms) is placed at the intersection of the corresponding columns and lines.

The text, presented in the form of a table, has a large information capacity, allows you to strictly classify and encode information and easily summarize similar data. In tabular form, staffing, plan, vacation schedule and other documents.

The State Classifier of Management Documentation of Ukraine DK 010-98, effective from 01.06.99, contains the following classes of documents:

bank documentation;

financial documentation;

planning documentation;

resource documentation;

trade documentation;

foreign trade documentation;

price documentation;

documentation of labor, social issues and social protection of the population;

documentation of consumer services for the population;

documentation of the Pension Fund;

dictionary reference documentation.

Documentation systems

According to the State Classifier of Management Documentation of Ukraine DK 010-98, the documentation system is a set of interrelated documents that are used in a certain field of activity.

The activities of an institution, organization, enterprise are reflected in various documents that are interconnected and constitute documentation systems used in a particular area. There are many documentation systems that are classified according to various criteria (territorial, functional, management level, etc.). Allocate functional systems documentation - organizational and administrative, planning, statistical reporting, etc., i.e. common to all governing bodies. Documentation systems that reflect the activities of sectoral government bodies (ministries, departments) are considered to be sectoral. It is possible to single out various subsystems of documentation by levels of management, they are closely related to each other, and it is difficult to distinguish between them.

In our country, in connection with the development of automation management processes developed unified documentation systems. The definition, purpose, composition of the unified documentation system are established by GOSTs. Documents of different systems should have a unified form.

Unified Documentation System (UDS) - a documentation system created according to uniform rules and requirements, containing information necessary for management in a particular area of ​​activity.

Unified forms of documents are developed and approved by ministries and departments. They are mandatory for use in all institutions, organizations, enterprises, regardless of the form of ownership.

The State Classifier of Management Documentation of Ukraine DK 010-98, effective from 01.06.99, distinguishes the following documentation systems:

organizational and administrative documentation;

primary accounting documentation;

bank documentation;

financial documentation;

reporting and statistical documentation;

planning documentation;

resource documentation;

trade documentation;

foreign trade documentation;

price documentation;

documentation on labor, social issues and social protection population;

documentation on consumer services for the population;

accounting and accounting documentation;

documentation on the Pension Fund;

information and reference documentation.

Organizational and administrative documentation - a documentation system used to solve organizational and administrative tasks of management.

Organizational and administrative documentation stands out from the documentation, which is uniform in its informational nature, depending on the functions of the state body, institution that services office work.

Organs state power and government controlled Ukraine, all institutions, organizations and enterprises reflect their activities in administrative documents. In accordance with the provisions on state bodies, administrative documents are also classified.

The administrative documents reflecting the administrative and managerial activities of institutions include:

resolutions - legal acts adopted by the highest and some central bodies of collegiate management in order to resolve the most important and fundamental tasks facing these bodies and establish stable norms of rules of conduct.

decisions - legal acts adopted by the executive committees. Decisions also formalize the results of the activities of other collegiate bodies - collegiums, ministries and departments, scientific councils, etc.

orders - acts of management of a state body, having an authoritative nature, assigned to an official, a state body of competence, having a binding force for citizens and organizations to which the order is addressed.

statutes - sets of rules governing the activities of organizations, institutions, societies and citizens, their relationship with other organizations and citizens, rights and obligations in a certain area of ​​public administration or economic activity.

provisions - regulations, which have a consolidated codification character and determine the formation procedure, structure, functions, competence, duties and organization of the work of the system of state bodies, a single body, structural unit (commission, group).

orders - acts issued by the heads of ministries, departments, departments and departments of the executive committees of local Soviets of People's Deputies, heads of institutions, associations, organizations and enterprises operating on the basis of one-man presence. The order is issued to solve the main operational tasks facing this body.

instructions - legal acts issued by a government body (or approved by its head) in order to establish rules governing organizational issues, scientific, technical, technological, financial and other special aspects of the activities of institutions, organizations, enterprises (their divisions and services), officials and citizens. Instructions are also issued to clarify and determine the procedure for the application of legislative acts and administrative documents.

protocols - documents fixing the course of discussion of issues and decision-making at meetings, meetings, conferences and meetings of collegial bodies.

memorandums and explanatory notes: memorandums - documents addressed to the management and stating any issue with the conclusions and proposals of the compiler; explanatory notes - 1) documents explaining the content of certain provisions of the main document (plan, report, project); 2) messages of an official explaining any action, fact, incident, presented to a higher official.

acts - documents drawn up by several persons and confirming established facts or events.

reports, etc.

Primary accounting documentation - a documentation system used to manage production economic activity subjects of entrepreneurial activity, organizations that are not engaged in entrepreneurial activity, of all forms of ownership.

Bank documentation - a documentation system used to carry out settlement and monetary transactions through banks.

Financial documentation - a documentation system used to organize financial relationships between economic entities.

Reporting and statistical documentation - a documentation system used to solve the problems of state statistics and obtain statistical information.

Report - a document containing information about the results of activities for a certain period of time. The reporting documentation of the institution consists of several sets of documents: state statistical reporting; departmental reporting; internal reporting.

Forms of state documents statistical reporting are developed by the State Statistics Committee of Ukraine and are mandatory for all institutions, organizations and enterprises. Forms of departmental reporting documents are developed by ministries and departments. central bank Ukraine, State tax office of Ukraine and the Ministry of Finance of Ukraine submit forms accounting and reporting tax reporting mandatory for all organizations. Forms of departmental reporting are prepared by federal executive authorities that carry out sectoral management.

State statistical and departmental reporting is submitted within the established time limits by the relevant territorial body. According to the terms of submission, it can be ten-day, monthly, quarterly, semi-annual and annual.

Each institution draws up internal reporting on the implementation of plans, tasks, one-time instructions from the management or instructions from a higher organization. Reporting documents of this kind are prepared by specialists structural divisions and submitted to the management of this or higher organization. Intra-institutional reporting documents may be called: a report or a certificate of a reporting nature.

State static and departmental reporting is compiled on the basis of approved unified forms and in accordance with approved regulatory documents.

Planning documentation - a documentation system used to solve the problems of forecasting and planning the development of the economy.

The results of planning are recorded in planning documents, which have the following names: plan, long-term plan, program, schedule, scheme, general scheme.

The peculiarity of planning documents is that they are always drawn up for some certain period: several years, a year, half a year, a quarter, a month, or for the period of performing a specific type of work.

Federal plans, programs, general schemes are developed by the decision of the Government of Ukraine by one or more ministries or departments. Projects prior to their submission to the Government of Ukraine for approval in without fail pass the stage of coordination with all interested institutions. Federal programs, plans and general schemes are approved by decrees of the Government of Ukraine.

Sectoral plans and programs are developed by the executive authority, for subordinate institutions and organizations. They are approved by the head of the executive authority (ministry or department) and are mandatory. Control over their implementation is carried out by the relevant federal body executive power.

Territorial programs, plans, schemes are developed by the administrations of territories, regions, districts, cities, and other territorial entities and operate within the territory. As a rule, they relate to issues of social and economic development and improvement of territories.

Activity planning individual organization, as a rule, is carried out in the form of a plan, program or schedule. If there are collegiums, councils, commissions in the institution, their activities are also planned.

Planning documents are developed by the management with the involvement of qualified specialists and must pass the stage of coordination and approval.

The program is signed by the head of the department responsible for the development of the program. Programs are approved by the head of a higher or given organization or a collegial body (meeting, council, collegium, etc.).

Plan - a document that establishes a list of activities scheduled for implementation, their sequence, volume, timing, responsible executors. The form of plans is usually tabular.

Plans of organizations are drawn up on a common form. The obligatory details of the plan are: the name of the organization, the name of the type of document, the date, the document number, the place where the plan was drawn up, the title to the text, the signature, the stamp of approval. Plans of structural subdivisions are drawn up on standard sheets of paper with all the necessary details applied.

Work plans or activities are signed by the heads of development departments, plans are approved by the head of a higher body or this organization.

Price documentation - a documentation system used to solve the problems of price analysis and pricing.

Resource documentation - a documentation system used to solve resource management problems.

Trade documentation - a documentation system used to solve trade management problems.

All trading operations carried out by enterprises must be documented without fail. Particular attention should be paid to legal documents, since without them these operations will be invalid.

Existing legislation provides for special legal rules for processing trade documents, that is, if they are not followed, the document will not have legal force. These include: content, form, procedure for registration and execution, also regulated by law.

In the course of their financial and economic activities, trading enterprises enter into relationships with their partners. First comes the conclusion of contracts, and then the calculations are made.

AT trading activities businesses often use sales contracts. Under the contract of sale, the seller undertakes to transfer the property (thing, goods) into ownership, i.e. full economic management or operational management of the buyer, and the buyer undertakes to accept the property and pay a certain price for it.

Drawing up a contract is a complex and responsible part of the deal.

The agreement performs the following functions:

Legally consolidates relations between partners, giving them a character, the obligation to fulfill which is protected by law;

Determines the procedure and methods for fulfilling obligations;

Provides ways to protect the security of obligations.

Long-term contracts allow the company to plan activities, determine development prospects. All aspects of economic relations not mentioned in the contract are regulated current legislation, i.e. there are certain requirements for the operation of contracts.

Documentation on labor, social issues and social protection of the population - a documentation system used to solve management problems labor resources and social protection.

Accounting documentation - a documentation system used to solve the problems of accounting for budgetary and self-supporting institutions and organizations.

Accounting documents document any business transactions in the sequence in which they are performed. This provides a continuous, continuous accounting of all accounting objects; legal substantiation of accounting records that are made on the basis of documents that have probative value; the use of documents for current control and operational management of the economic activities of organizations; control over the safety of property, as documents confirm material liability employees for the values ​​entrusted to them; strengthening legality, since documents serve as the main source of information for subsequent control over the correctness, expediency and legality of each business transaction during documentary audits.

The main features by which accounting documents are classified:

by appointment;

By appointment, documents are divided into administrative, justifying, accounting and combined.

Administrative documents are such documents that contain an order to perform a particular business operation. Their main purpose is the transfer of instructions from executives to direct executors. Many operations are performed only if there is an appropriate administrative document.

Administrative documents include orders, instructions, records of admission and dismissal from work, and vacation.

These documents do not yet contain confirmation of the facts of transactions, therefore, by themselves, they cannot serve as the basis for recording transactions in accounting.

Exculpatory (or executive) are documents that draw up transactions already performed. They are compiled at the time of the transactions and confirm the fact of the execution of the order or instruction. For example, payrolls for wages, waybills, acts, invoices, receipts indicating the acceptance of valuables, and many others.

Accounting documents are documents that are created by the accounting apparatus to prepare accounting records, as well as to facilitate, reduce and simplify the latter.

Accounting documents are compiled in the accounting department on the basis of previously issued administrative and supporting documents. They are designed to reflect accounting records in accounting registers in order to speed up the accounting process. In these documents there is no order to conduct a business transaction and there is no confirmation of the fact of its completion. For example, calculation of the amount of a claim for a claim, calculation of depreciation of fixed assets and intangible assets, calculations commodity losses etc.

Accounting documents also include accounting statements. They are compiled in cases where it is necessary to transfer the amount from one account to another, formalize the closure of an account, correct errors made in accounts, etc. The need for this arises quite often, and therefore certificates of this kind are very common in accounting practice.

Combined documents are those that combine the features of several types of documents: administrative and acquittal, acquittal and accounting documents, etc. They serve both as an order to perform this operation and as a justification for its implementation, fix the transaction and at the same time contain an indication of the order in which it is reflected in the accounts. For example, incoming and outgoing cash orders, advance reports of accountable persons, requirements for the release of materials, limit-fence cards, payroll statements, announcements about the contribution of cash to a current account, etc.

The combination in one document of the features of several types of documents simplifies their accounting processing, reduces the number of documents and the cost of their acquisition. Combined documents are compiled to reduce the number of documents on business transactions that are repeated in the organization many times over a short period.

according to the method (order) of compilation;

According to the method (order) of compilation, primary and summary documents are distinguished.

Primary documents are documents that reflect all business transactions immediately at the time of their completion. They are the first formal proof that these operations have actually been performed. Primary documents include cash incoming and outgoing orders, waybills, acceptance certificates, orders, receipts, etc. An example of a primary document can also serve as a credit note. It is compiled upon receipt of materials at the warehouse and indicates the fulfillment by the storekeeper of the order given to him on their acceptance.

Consolidated documents are documents compiled on the basis of primary documents. They reflect transactions previously executed by the relevant primary documents. The compilation of secondary documents is not directly related to business transactions, they only register these transactions according to the data of primary documents.

Consolidated documents allow you to reduce the number of entries in the accounting accounts. Summary documents include development tables, grouping sheets, expense distribution sheets, reports (sheets) on the movement of products and materials, an advance report, etc. The advance report is filled out on the basis of primary documents, which indicate all expenses incurred by the accountable person. The summary documents also include payroll statements for wages or statements of output. finished products, various internal reports (for example, a report on the movement of material assets in a warehouse), etc. All these documents necessarily contain additional data, in addition to those that are available in the primary documents that served as the basis for their compilation.

So, summary documents serve, firstly, to combine the data of primary documents and obtain aggregated indicators, and, secondly, to group the data of primary documents in order to obtain additional information on accounting transactions and reflecting these transactions in a new section. Therefore, summary documents are used as a means of processing the original transaction data.

by the method of reflection of business transactions;

According to the method of reflecting business transactions, documents are divided into one-time and cumulative.

One-time documents reflect one or several business transactions at the same time. A distinctive feature of these documents is that immediately after they are drawn up, they are transferred to the accounting department and can serve as the basis for accounting records. For example, receipt orders for materials, expense distribution sheets, cost estimates, invoices, acceptance certificates, cash orders, money checks, etc.

Cumulative documents are used to formalize homogeneous operations performed at the enterprise in different time(for a week, a decade, half a month). They are compiled in order to reduce the number of documents issued for those operations that are carried out at the enterprise many times over a short time. For example, a daily intake sheet for the release of raw materials, personal accounts on wages, time sheet, statement of work performed, etc.

at the place of compilation;

According to the place of compilation, documents are divided into internal and external.

Internal documents are compiled within the enterprise. They draw up business transactions performed only within the enterprise. These documents do not go beyond the boundaries of the enterprise, for example, payroll statements, receipt and expenditure cash orders, etc.

External documents make up outside this enterprise and they formalize transactions carried out between enterprises. For example, invoices, invoices, invoices of counterparties.

Separate internal documents become external as a result of business transactions, for example, money checks, payment orders. When filling internal documents it is enough to indicate only the required details, and when drawing up external documents, it is also necessary to add additional details of the documents to complete the description of the business transaction.

on qualitative grounds;

According to qualitative features, documents can be complete and defective. A complete document is one that is drawn up in the prescribed form, has all the required details and correctly reflects a truly perfect and legal business transaction. A document that does not meet these requirements is defective.

by the degree of use of computer technology.

According to the degree of use of computer technology in the preparation of documents, they are divided into documents filled out manually, partially filled out on machines (i.e. documents drawn up on letterhead) and completely executed on machines (payroll, waybill, invoice, inventory list, etc.).

Documentation on the Pension Fund - a documentation system used to solve the problems of pension provision.

Information and reference documentation - a documentation system used to solve the problems of managing an information base and its constituent elements (databases, unified forms of documents, information flows, technical and economic indicators, etc.)

Information and reference documents provide information that encourages certain decisions, i.e. initiate managerial decisions, allow you to choose one or another method of managerial influence. They do not contain orders, do not oblige to carry out orders.

The documents of this system play an auxiliary role in relation to organizational, legal and administrative documents.

The peculiarity of these documents is that they go from bottom to top in the management system: from the employee to the head of the unit, from the head of the unit to the head of the organization, from the subordinate organization to the higher one.

The information and reference documents include:

memorandum - see Organizational and administrative documentation

service note - a note on the performance of any work sent by an official to another official

explanatory note - see Organizational and administrative documentation

proposal - a kind of memorandum containing a list of specific proposals on a specific issue

submission - a document containing a proposal for the appointment, transfer or promotion of personnel, as well as a recommendation for certain actions and activities on the activities of the institution.

statement - a document containing a request or proposals of a person (persons) to an institution or official.

all types of correspondence - a generalized name for documents of different content (official letter, telegram, telex, telephone message, fax message (fax), electronic message, etc.) used as an operational tool information exchange between organizations

protocol - see organizational and administrative documentation

act - see Organizational and administrative documentation

reference - 1) a document containing a description and confirmation of certain facts and events. 2) a document confirming the facts of a biographical or official nature.

conclusion - a document containing the opinion, conclusion of an institution, commission, specialist on any document or issue

feedback - a document containing the opinion of an institution or specialist about any work

summary - a document that is a summary of data on one issue (summary of proposals, summary of comments, summary of requirements, etc.)

list - a listing of persons or objects in a certain order, compiled for the purpose of information or registration

list - a systematized list of documents, items, objects, compiled in order to apply certain norms or requirements to them.

Systems are divided into classes according to various characteristics, and depending on the problem being solved, different classification principles can be chosen.

Attempts have been made to classify systems according to the following criteria:

■ by type of displayed object(technical, biological, economic, etc. systems);

■ type of scientific direction, used for their modeling (mathematical, physical, chemical, etc.);

■ interaction with the environment(open and closed);

■ size and difficulties.

It was also proposed to distinguish between the following types of systems:

■ deterministic and stochastic;

■ abstract and material(existing in objective reality); etc.

Classifications are always relative. Yes, in deterministic system can find elements stochasticity, and, conversely, a deterministic system can be considered a special case of a stochastic one (with a probability equal to one).

Similarly, if we take into account the dialectics of the subjective and the objective in the system, then the relativity of the division of systems into abstract and objectively existing: these may be stages of development of the same system.

Indeed, natural and artificial objects, reflected in the human mind, act as abstractions, concepts, and the abstract projects of the systems being created are embodied in real-life objects that can be felt and, when studied, again reflected in the form of an abstract system.

However, the relativity of classifications should not stop researchers. The purpose of any classification is to limit the choice of approaches to displaying the system, to compare the techniques and methods of system analysis to the selected classes, and to give recommendations on the choice of methods for the corresponding class of systems. In this case, the system, in principle, can be simultaneously characterized by several features, i.e. it can be found a place at the same time in different classifications, each of which can be useful in choosing modeling methods.

Let's consider some of the most important classifications of systems.

Open and closed systems. The concept of "open system" was introduced L. von Bertalanffy . The main distinguishing features of open systems are the ability to exchange mass, energy and information with the environment. In contrast to them, it is assumed that closed systems (of course, up to the accepted sensitivity of the model) are completely devoid of this ability, i.e. isolated from the environment.

Special cases are possible: for example, gravitational and energy processes are not taken into account, and only the exchange of information with the environment is reflected in the system model; then one speaks of information-permeable or, accordingly, information-impenetrable systems.

With an open system model Bertalanffy can be found in his books on general systems theory. There are considered some interesting features open systems.

One of the most important is the following. AT open systems"thermodynamic regularities appear that seem paradoxical and contradict the second law of thermodynamics" . Recall that the second law of thermodynamics ("second law"), formulated for closed systems, characterizes the system with an increase in entropy, a tendency to disorder, and destruction.

This law also manifests itself in open systems (for example, the aging of biological systems). However (in contrast to closed systems) in open systems "entropy withdrawal", its reduction is possible; "such systems can maintain their high level and even develop towards an increase in the order of complexity", i.e. they manifest the regularity considered in the next paragraph self-organization(although Bertalanffy had not yet used the term). That is why it is important for the control system to maintain good communication with the environment.

Purposeful, purposeful systems. When studying economic, organizational objects, it is important to single out a class focused or purposeful systems.

Explaining these concepts with examples Yu. I. Chernyak emphasizes that in the case big system, an object can be described as if on one language, those. using a single modeling method, albeit in parts, to subsystems (Fig. 1.20, a). BUT complex the system reflects the object "from different angles in several models, each of which has its own language", and in order to harmonize these models, a special metalanguage(Fig. 1.20, b).

Concepts of a large and complex system Chernyak connects with the concept of "observer" (in Fig. 1.20, "observers" are represented by rectangles): for study big system is needed one"observer" (meaning not the number of people taking part in the study or design of the system, but the relative homogeneity of their qualifications: for example, an engineer or an economist), but for understanding difficult systems - need several"observers" of fundamentally different qualifications (for example, a mechanical engineer, a programmer, a computer specialist, an economist, and possibly a lawyer, a psychologist, etc.).

This highlights the presence complex systems of "complex, compound goals" or even "different goals" and "simultaneously many structures in one system (for example, technological, administrative, communication, functional, etc.)" .

Subsequently Chernyak clarifies these definitions. In particular, when determining big system, he introduces the concept "a priori allocated subsystems" , and when defining difficult- concept "incomparable aspects of the characteristics of the object", and includes in the definition the need to use multiple languages ​​and different models .

One of the most complete and interesting classifications by difficulty levels suggested K. Boulding . The levels allocated in it are given in table. 1.4.

Table 1.4

	Difficulty level
Non-living systems	Static structures (skeletons). Simple dynamic structures with a given law of behavior. Cybernetic systems with controlled feedback loops	Crystals. Clockwork. Thermostat
	Open systems with a self-preserving structure (the first stage at which division into living and non-living is possible).	Cells, homeostat.
	Living organisms with a low ability to perceive information.	Plants.
	Living organisms with a more developed ability to perceive information, but do not possess self-awareness.	Animals.
	Systems characterized by self-awareness, thinking and non-trivial behavior.
	social systems. Transcendent systems or systems currently beyond our knowledge	Social organizations

In classification K. Boulding each subsequent class includes the previous one, is characterized by a greater manifestation of the properties of openness and stochastic behavior, more pronounced manifestations of the patterns of hierarchy and historicity (discussed in paragraph 1.6), although this is not always noted, as well as more complex "mechanisms" of functioning and development.

When evaluating classifications from the point of view of their use in choosing methods for modeling systems, it should be noted that such recommendations (up to the choice of mathematical methods) are available in them only for classes of relatively low complexity (in the classification K. Boulding, for example, for the level of inanimate systems). For more complex systems it is said that it is difficult to make such recommendations. Therefore, a classification is considered below, in which an attempt is made to link the choice of modeling methods with all classes of systems. The basis of this classification is the degree of organization.

Classification of systems according to the degree of organization. The division of systems according to the degree of organization is proposed in continuation of the idea of ​​their division into well organized and poorly organized, or diffuse. To these two classes, another class has been added developing, or self-organizing systems. These classes are briefly characterized in Table. 1.5.

Table 1.5

	a brief description of	Capabilities applications
1. Well organized	Representation of an object or decision-making process in the form of a well-organized system is possible in those cases when the researcher manages to determine all its elements and their interconnections with each other and with the goals of the system in the form deterministic(analytical, graphical) dependencies. This class of systems includes most models of physical processes and technical systems. When an object is represented by this class of systems, the selection problems goals and definitions of the means to achieve them (elements, connections) are not separated. The problem situation can be described as expressions linking the end with the means(i.e. in the form of a performance criterion, criterion or performance indicator, objective function, etc.), which can be represented by an equation, formula, system of equations	This class of systems is used in cases where a deterministic description can be proposed and the validity of its application has been experimentally shown, i.e. experimentally proven adequacy model of a real object or process. Attempts to apply this class of systems to represent complex multi-component objects or multi-criteria tasks that have to be solved when developing technical complexes, improving the management of enterprises and organizations, etc., are practically fruitless. It requires unacceptable high costs time to form the model, and, in addition, as a rule, it is not possible to set up an experiment that proves the adequacy of the model
2. Poorly organized or diffuse	When presenting an object as a poorly organized, or diffuse, system, the task is not to determine all the components and their connections with the goals of the system. The system is characterized by a certain set of macro-parameters and regularities that are revealed on the basis of a study of a fairly representative sample of components determined with the help of certain rules that reflect the object or process under study. On the basis of such selective, studies obtain characteristics or regularities (statistical, economic, etc.), and extend these regularities to the behavior of the system as a whole with some probability (statistical or in the broad sense of using this term)	Displaying objects in the form of diffuse systems is widely used in determining bandwidth systems of various kinds, when determining the number of staff in service, for example, repair shops of an enterprise, in service institutions (methods of queuing theory are used to solve such problems), and so on. When applying this class of systems, the main problem is to prove the adequacy of the model. When statistical regularities adequacy is determined by the representativeness of the sample. For economic patterns, methods of proving adequacy have not been studied.
3. Self-organizing, or developing	Class self-organizing or developing, systems are characterized by a number of features, features that bring them closer to real developing objects (see details in Table 1.6). In the study of these features, an important difference between developing systems with active elements and closed systems was revealed - fundamental limitation of their formalized description. This feature leads to the need to combine formal methods and methods of qualitative analysis. Therefore, the main idea of ​​displaying the designed object as a class of self-organizing systems can be formulated as follows. A sign system is being developed, with the help of which the currently known components and relationships are fixed, and then by transforming the resulting display using the selected or accepted approaches and methods ( structuring, or decomposition; compositions, search proximity measures on the state space, etc.) receive new, previously unknown components, relationships, dependencies, which can either serve as a basis for decision-making, or suggest subsequent steps towards preparing a decision. Thus, it is possible to accumulate information about the object, while fixing all the new components and connections (rules of interaction between components), and, applying them, to obtain mappings of the successive states of the developing system, gradually forming an increasingly adequate model of a real, studied or created object. At the same time, information can come from specialists in various fields of knowledge and accumulate over time as it arises (in the process of knowing an object)	Displaying the object under study as a system of this class allows you to explore the least studied objects and processes with a large uncertainty on initial stage task setting. Examples of such tasks are the tasks that arise in the design of complex technical complexes, research and development of management systems for organizations. Most of the models and methods of system analysis are based on the representation of objects in the form of self-organizing systems, although this is not always specifically stipulated. When forming such models, the usual idea of ​​models, which is characteristic of mathematical modeling and applied mathematics, changes. The idea of ​​proving the adequacy of such models also changes. The adequacy of the model is proved, as it were, sequentially (as it is formed) by evaluating the correctness of the reflection in each subsequent model of the components and relationships necessary to achieve the goals. When an object is represented by a class of self-organizing systems, the tasks of determining goals and choosing means are, as a rule, separated. At the same time, the tasks of determining goals and choosing means, in turn, can be described as self-organizing systems, i.e. structures of the main directions of development of the organization, the structure of the functional part of the automated control system, the structure of the supporting part of the automated control system, organizational structure enterprises, etc. should also be seen as developing systems

In the proposed classification of systems, the systems that existed by the mid-1970s were used. 20th century terms, but they are combined into a single classification, in which the selected classes are considered as approaches to displaying an object or solving a problem, and their characteristics are proposed, which allows choosing a class of systems for displaying an object, depending on the stage of its cognition and the possibility of obtaining information about it.

Problem situations with a large initial uncertainty are more consistent with the representation of an object in the form of a third-class system. In this case, modeling becomes, as it were, a kind of "mechanism" for the development of the system. The practical implementation of such a "mechanism" is associated with the need to develop a procedure for constructing a model of the decision-making process. Model building begins with the application sign system(modeling language), which is based on one of the methods discrete mathematics(for example, set-theoretic representations, mathematical logic, mathematical linguistics) or special methods of system analysis (for example, simulation dynamic modeling, etc.). When modeling the most complex processes (for example, the processes of forming goal structures, improving organizational structures, etc.), the "mechanism" of development (self-organization) can be implemented in the form of an appropriate methodology for system analysis. On the considered idea of ​​displaying an object in the process of representing it by a class of self-organizing systems, the method of gradual formalization of the decision-making model, which is characterized in Ch. four.

Class self-organizing or developing, systems are characterized by a number of features or features that bring them closer to real developing objects (Table 1.6).

Listed signs self-organizing or developing, systems have a variety of manifestations, which can sometimes be distinguished as independent features. These features, as a rule, are due to the presence of active elements in the system and are of a dual nature: they are new properties that are useful for the existence of the system, its adaptation to changing environmental conditions, but at the same time cause uncertainty and make it difficult to control the system.

We have not given detailed explanatory examples, since each student can easily detect most of these features on the example of his own behavior or the behavior of his friends, the team in which he studies.

Some of the features considered are characteristic of diffuse systems ( stochastic behavior, instability of individual parameters), but most of them are specific features that significantly distinguish this class of systems from others and make their modeling difficult.

At the same time, when creating and organizing enterprise management, they often try to represent them using the theory of automatic regulation and control, which was developed for closed, technical systems and significantly distorts the understanding of systems with active elements, which can harm the enterprise, make it an inanimate "mechanism", unable to adapt to the environment and develop options for their development.

Such a situation began, in particular, to be observed in the former USSR in the 1960s and 1970s. XX century., When too strict directives began to restrain the development of industry.

Table 1.6

Peculiarity	a brief description of
Non-stationarity (variability, instability) of parameters and stochastic behavior	This feature is easily interpreted for any systems with active elements (living organisms, social organizations, etc.), causing their behavior to be stochastic.
The uniqueness and unpredictability of the system behavior in specific conditions	These properties are manifested in the system due to the presence of active elements in it, as a result of which the system, as it were, manifests "free will", but at the same time, there is also the presence limit possibilities, determined by the available resources (elements, their properties) and structural connections characteristic of a certain type of systems
Ability to adapt to changing environmental conditions and interference	This property seems to be very useful. However, adaptability can manifest itself not only in relation to interference, but also in relation to control actions, which makes it very difficult to control the system.
principled disequilibrium	When studying the differences between living, developing objects and non-living objects, a biologist Erwin Bauer expressed the hypothesis that the living being is fundamentally in an unstable, non-equilibrium state and, moreover, uses its energy to maintain itself in a non-equilibrium state (which is actually life). This hypothesis is increasingly supported by modern research. In this case, problems of maintaining the stability of the system arise.
Ability to resist entropic (system-destroying) tendencies and exhibit negentropic tendencies	It is due to the presence of active elements that stimulate the exchange of material, energy and information products with the environment and show their own "initiatives", an active principle. Due to this, in such systems, the pattern of entropy increase is violated (similar to the second law of thermodynamics, acting in closed systems, the so-called "second law"), and even observed negentropic trends, i.e. proper self-organization, development, including "free will"
The ability to develop behaviors and change your structure	This property can be provided using various methods that allow you to form a variety of models of decision-making options, reach a new level equifinality, while maintaining the integrity and basic properties
Ability and desire for goal setting	Unlike closed (technical) systems, in which goals are set from the outside in systems with active elements, goals are formed inside systems (for the first time this feature in relation to economic systems was formulated by Yu. I. Chernyak); goal setting is the basis of negentropic processes in socio-economic systems
Ambiguity use	For example, "goal - means", "system - subsystem", etc. This feature is manifested in the formation of goal structures, the development of projects for complex technical complexes, automated systems management, etc., when the persons who form the structure of the system, calling some part of it a subsystem, after a while begin to talk about it as a system, without adding the prefix "under", or subgoals begin to be called means to achieve higher goals. Because of this, protracted discussions often arise, which are easily resolved using the pattern of communication, the property of "two-faced Janus" (see more in paragraph 1.6)

The considered features are contradictory. In most cases, they are both positive and negative, desirable and undesirable for the system being created. It is not immediately possible to understand and explain the signs of systems, to select and create the required degree of their manifestation. Philosophers, psychologists, specialists in systems theory are studying the reasons for the manifestation of such features of complex objects with active elements, who, in order to explain these features, propose and investigate patterns of systems. The main regularities of the construction, functioning and development of systems that have been studied so far and explain these features will be considered in the next paragraph.

The manifestation of contradictory features of developing systems and the explanation of their patterns on the example of real objects must be studied, constantly monitored, reflected in models, and search for methods and means to regulate the degree of their manifestation.

At the same time, one should keep in mind the important difference between developing systems with active elements and closed ones: trying to understand the fundamental features of modeling such systems, the first researchers already noted that starting from a certain level of complexity, the system is easier to manufacture and put into operation, transform and change than to be represented by a formal model.

With the accumulation of experience in the study and transformation of such systems, this observation was confirmed, and their main feature was realized - the fundamental limitation of a formalized description of developing, self-organizing systems.

This feature, i.e. the need to combine formal methods and methods of qualitative analysis, and is the basis of most models and methods of system analysis. When forming such models, the usual idea of ​​models, which is characteristic of mathematical modeling and applied mathematics, changes. The idea of ​​proving the adequacy of such models also changes.

The main constructive idea of ​​modeling when displaying an object as a class of self-organizing systems can be formulated as follows.

A sign system is being developed, with the help of which the currently known components and connections are fixed, and then, by transforming the already existing display using the established (accepted) rules (rules structuring or decomposition; rules compositions, search proximity measures on the state space) receive new, previously unknown components, relationships, dependencies, which can either serve as the basis for decision-making, or suggest the next steps towards preparing a decision.

Thus, it is possible to accumulate information about the object, while fixing all the new components and connections (rules of interaction between components), and, applying them, obtain mappings of the successive states of the developing system, gradually creating an increasingly adequate model of a real, studied or created object.

At the same time, information can come from specialists in various fields of knowledge and accumulate over time as it arises (in the process of knowing an object).

The adequacy of the model is also proved, as it were, sequentially (as it is formed) by evaluating the correctness of the reflection in each subsequent model of the components and relationships necessary to achieve the goals.

In other words, such modeling becomes, as it were, a kind of "mechanism" for the development of the system. The practical implementation of such a "mechanism" is associated with the need to develop a language for modeling the decision-making process. Such a language (sign system) can be based on one of the systems modeling methods (for example, set-theoretic representations, mathematical logic, mathematical linguistics, simulation dynamic modeling, information approach, etc.), but as the model develops, the methods can change.

When modeling the most complex processes (for example, the processes of goal formation, improvement of organizational structures, etc.), the "mechanism" of development (self-organization) can be implemented in the form of an appropriate method of system analysis (examples of which are considered in the applied chapters of the textbook).

The considered class of systems can be divided into subclasses, highlighting adaptive or self-adjusting systems, self-learning systems, self-healing, self-reproducing etc. classes of systems in which the features considered above and not yet studied (for example, for self-reproducing systems) are realized to varying degrees.

When an object is represented by a class of self-organizing systems, the tasks of determining goals and choosing means are, as a rule, separated. At the same time, the tasks of determining goals, in turn, can be described as self-organizing systems, i.e. the structure of the main directions of development of the enterprise, the plan, the structure of the functional part of the automated control system, etc.) should be developed (and even here it is necessary to include the "mechanism" of development more often), as well as the tasks of choosing means, developing the structure of the supporting part of the automated control system, the organizational structure of the enterprise, etc. .d.

Most of the examples of methods, models and techniques of system analysis considered in the following chapters are based on the representation of objects in the form of self-organizing systems, although this will not always be specifically stipulated.

It is convenient to use the considered classes of systems as approaches at the initial stage of modeling any problem. These classes are associated with the methods of formalized representation of systems (Chapter 2), and thus, having determined the class of the system, it is possible to give recommendations on the choice of a method that will allow it to be displayed more adequately.

• See, for example, references to the work of scientists who have contributed to the development of classifications and regularities of systems in the reference book: studies, manual, ed. V. N. Volkova and A. A. Emelyanov.
• Volkova, V. N. Approach to the choice of method of formalized representation of systems / V. N. Volkova, F. E. Temnikov // Modeling of complex systems: Sat. articles. – M.: MDNTP, 1978. – S. 38–40.
• Nalimov, V.V. Influence of the ideas of cybernetics and mathematical statistics on the methodology of scientific research /V. V. Nalimov // Methodological problems of cybernetics: materials for the All-Union Conference. - T.1. - M., 1970. - S. 50-71.

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

Table 1. General classification of enterprises

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

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

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

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

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

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

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

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

Non-Profit Organizations:

Non-profit organizations include:

1) consumer cooperative;

2) public and religious organizations;

4) institutions.

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

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

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

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

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

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

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

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

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

Fund a non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals.

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

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

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

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

Peculiarities legal status certain types of state and other institutions is determined by law.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

In this grouping, the following variations are possible:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Other public goods in this grouping are understood as such goods, in which the degree of manifestation of a positive external effect is not so strong.

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

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

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

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

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

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

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

Example

national defense

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

List of used literature

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