Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1979, nr 4

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Refleksje na temat kształtowania i kontroli funduszu płac
(Wydział Prawa i Administracji UAM, 1979) Martan, Lesław
The essence of controlling the wages fund — i.e. an institution existing for more than 30 years in Poland — consists in examination and interference into relations between streams of goods and services and of money wages. This form imposes an obligation on particular economic subjects — especially enterprises — to keep quantitative relations fixed individually between production (services) size and the wages fund. Formulas expressing the relations have undergone, however, to evolution and frequent changes. The article presents analytically principles accepted within that scope in Poland until the end of 1978. The institution of controlling the wages fund — as an instrument of central steering economic processes under real conditions of existing economy — makes use of parameters, which are fixed beyond an enterprise but addressed to it. The parameters are of quantitative expression. It causes a lot of problems connected with their contents, calculation, period of functioning as well as an organizational level of economic administration they are addressed to. Remarks presented in the article concern quantitative consistency of disposals expressed by the parameters. They are then connected with the way of settlement, as well as with the period of parameters functioning and rections of receivers.