Intensyfikacja ruchu towarów i postulaty w sprawie rachunku kosztów
| dc.contributor.author | Böttcher, Heinz-Günther | |
| dc.contributor.author | Witt, Ingeborg | |
| dc.date.accessioned | 2017-11-26T09:29:18Z | |
| dc.date.available | 2017-11-26T09:29:18Z | |
| dc.date.issued | 1977 | |
| dc.description.abstract | Growth of developed socialist society mainly takes place by intensification of economic processes. The intensification is of a strategic character and it is treated as a main instrument of the economic policy. By such means only, satisfying of constantly growing material and cultural needs of the society as well as further improvement of the domestic trade efficiency is possible. The great role within the process of intensification of the economy falls to the cost calculus. The cost can be treated as a measure of the intensification efficiency. It means that in the level of cost the efficiency is reflected showing how the intensification tasks are fulfilled and how particular working groups mastered the intensification factors in all sectors of their activities. Intensification of commodity distribution from production to consumption and the economic efficiency results being connected with that, put new demands on the traditional cost calculus. These demands are reflected in a variety of postulates, which are discussed in the article in detail. Enterprises of the socialized trade in the GDR have at their disposal at present well functioning cost calculus connected with a place of generation. This calculus will be developed and improved further in such direction. Moreover, the initial examination of costs by assortment structure is now realized. Both forms of calculus, however, give no authoritative information on costs to create regional forms of turnover of commodities. Hence the authors present in the article the conception of — so called — cost calculus directed on a given economic phenomenon. The calculus is due to make possible an appraisal of the economic effectiveness of all changes in the process of turnover of commodities. The cost calculus, which is directed on these processes is a new form of calculation of cost bearers. In presents a specific kind of calculations. It is the calculation of partial costs and productivities. The calculus creates a basis for getting the workers accustomed to think in new economic categories strongly connected with a need to recognize the size of costs. | pl |
| dc.description.sponsorship | Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016 | pl |
| dc.identifier.citation | Ruch Prawniczy, Ekonomiczny i Socjologiczny 39, 1977, z. 3, s. 234-239 | pl |
| dc.identifier.issn | 0035-9629 | |
| dc.identifier.uri | http://hdl.handle.net/10593/20637 | |
| dc.language.iso | pol | pl |
| dc.publisher | Wydział Prawa i Administracji UAM | pl |
| dc.rights | info:eu-repo/semantics/openAccess | pl |
| dc.title | Intensyfikacja ruchu towarów i postulaty w sprawie rachunku kosztów | pl |
| dc.title.alternative | Intensification of Commodity Movement and Postulates Concerning Cost Calculus | pl |
| dc.type | Artykuł | pl |
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