View of any institutional unit – not necessarily within what the Frascati Manual defines as the Business enterprise sector – as a producer of goods and services (See System of National Accounts - SNA ). The term enterprise may refer to a corporation, a quasi-corporation, a non-profit institution or an unincorporated enterprise. An enterprise is an economic transactor with autonomy in respect of financial and investment decision-making, as well as authority and responsibility for allocating resources for the production of goods and services. It may be engaged in one or more economic activities at one or more locations. An enterprise may be a sole legal unit.
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015