- Tytuł:
-
Rozrachunek wewnątrzzakładowy a rachunek kosztów w ZSRR
Responsibility Accounting Versus Cost Accounting in the Soviet Union - Autorzy:
- Sochacka, Renata
- Powiązania:
- https://bibliotekanauki.pl/articles/905759.pdf
- Data publikacji:
- 1984
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- Process of changes in the Soviet Union's economic mechanism being a result of intensified development of the Soviet economy, and changes in the industry management structure made it necessary to reconsider the essence and contents of the responsibility accounting. Effectiveness of the management system inside industrial enterprises (associations of producers), and thus effectiveness of the responsibility accounting largely determine rational utilization of material and human resources and implementation of the national economic plan. Functioning of a comprehensive and system* responsibility accounting in enterprises is dependent upon the quality of internal planning, standardization, and cost accounting. The main requirement posed before cost accounting is to ensure strict division of responsibility for the level of production costs. Thus, its main task is to determine the effectiveness of performance of internal subjects, i.e. to provide information indispensable for determining indices of own costs, normative net production, and profit.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 1984, 41
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł