Rachunek kalkulacyjny jako element systemu kierowania handlem zagranicznym

Many interpretations of the economic calculus can be found in the economic theory and practice. As an instrument of optimal allocation of resources, the calculus was utilized on a wider scale in Poland in the second half of the sixties. In Western countries, this type of economic calculus is known as "cost- benefit analysis " and is used in as se s sing profitability of some investments from the general social view point . Their experience may prove to be useful in the centrally planned economy both on the national scale and in implementation of the CMEA integration programme.