Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1978, nr 4
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Item Koszty produkcji przedsiębiorstwa przemysłowego a społeczne koszty produkcji(Wydział Prawa i Administracji UAM, 1978) Sudoł, StanisławSocial costs of production mean the whole of goods which must be spent by a society for reaching a given production effect, i.e. a stream of spent social work and expenditures for other than work production factors (area, national environment, resources of fixed capital and of turn-over funds). The category of costs of an enterprise results from existing commodity-monetary relations in a socialist economy. They express individual expenditures of material resources of an enterprise for the production process realized in it. Expenditures of these resources can be connected with using or engaging production factors in the process of production. The scope of elements creating production costs of an enterprise is different in particular countries and in addition it changes in time. It depends on the system of management of the national economy, on using or not definite economic instruments and on carrying on a definite social policy by the state. With the postulate of non-contradiction of macro- and micro-economic calculi the problem of compliance of dynamics and relations of costs of enterprise and of social costs is connected. There arises a question, whether the costs of an enterprise can function as a representative of social costs. There appear some obstacles in respect to that. The costs of an enterprise do not encompass all the elements of social costs connected with production. Increase or decline in costs of an enterprise needs not to lead to changes in social costs and can cause changes in costs in other economic units. The basic hindrance is the deformation of social costs of purchasing certain goods by industrial enterprises by prices of goods in the turnover between the subjects of the national economy and by prices of imported goods. Actions should be taken up in the sphere of mechanisms of functioning of the national economy and in the sphere of economic instruments. These actions should near the production costs of an enterprise to social costs connected with its activities. The matter is to improve the price system and the amortization system of stable capital as well as to include a row of elements into the costs calculus.