Stęplowski, Bronisław2017-07-222017-07-221971Ruch Prawniczy, Ekonomiczny i Socjologiczny 33, 1971, z. 1, s. 173-1880035-9629http://hdl.handle.net/10593/18914One of the essential factors of minimalization of social costs of transport in socialist economy is the type of economic calculation applied in transport enterprises. In the existing system of planning transport there is domination of direct accounts carried out at central level. The basic item in construction of a central plan for goods transport is the balance method, which does not guarantee a correct channel of distribution nor facilitates a choice of the cheapest branches and means of transport for particular group of goods. Hence, it is not a basis for minimalization of social costs of transport. Shortcomings in the balance method promoted the introduction of economic mathematic methods in direct accounts at central level. However, in the present state of technical calculations and accuracy of the flow of planning information, the mathematical method in use does not also quarantee complex, macroeconomic rationalization of transport. Hence, irrespective of the degree to which this method is utilized in direct accounts at central level conditions do not exist for full rationalization of transport on a macroeconomic scale. Therefore, it would seem imperative to widen the range of utilizing indirect accounts based on market criteria and carried out by those directly concerned with transport processes. This concerns particulary, current decisions taken by transport agents and users.polinfo:eu-repo/semantics/openAccessArtykuł