Koszty uruchomienia produkcji nowych wyrobów w przedsiębiorstwie przemysłu maszynowego
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Date
1966
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Publisher
Wydział Prawa i Administracji UAM
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Abstract
The 5-year plan for the years 1966—70 poses to the machine industry very
serious production tasks with respect to the volume of production as well as to the
aspect of quality. The improvement in the. quality and standard of produced commodities
becomes thus one of the fundamental tasks in the process of technical
development. In the light of said tasks, a greater role than was the case hitherto,
will play the costs of starting up production of new goods, which constitute the
most important part of overall costs involved with introduction of new technique
in the machine industry.
The present situation with regard to registration and analysis of costs in the
drive of technical development should be regarded as unsatisfactory. The present
terminology needs some precision. There are no stable and uniform criteria of classifying
various types of works to the costs of new production, what in turn makes
practilcally impossible to regard the statistical data compiled in different reports
as a proper measure-rod in the endeavours of technical development. That measure-
-rod can neither be assumed by the amount of money drawn for this purpose from
the special Fund for Technological and Economical Progress.
The problem of costs in starting up production of new machines should be
approached from the ,point of view of two of their financial sources: the turnover
means or the Fund for Technological and Economical Progress. The analysis of existing regulations shows some inconsistencies in regard to the scope of works
financed from the above mentioned two sources. The importance of assessing proper
costs in getting started new production reflects itself mainly in two aspects: in
the planning of development of technical progress and in the assessment of economic
efficiency in undertakings of technical progress. The improvement in the
economic account of costs is thus strictly related to the optimalization of economic
decisions. There exists a great chance of remedying the situation in that field of
activities of enterprises — by introducing electronic computes for data processing.
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Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 28, 1966, z. 4, s. 107-129