Interbranch Cost-Accounting and Its Application in the Agro-Industrial Complex

Abstract

Cost accounting and economic levers occupy an important place in the planned management of social production under socialism. The Twenty-sixth Congress of the CPSU posed the task of developing and strengthening cost accounting in every respect on the basis of the Party's economic strategy and fundamental orientation toward the question of improving the mechanism and techniques of economic management. As cost accounting increases in breadth and depth, it becomes more and more complete. The new cost-accounting relations presently extend to sectors, brigades, shops, enterprises, associations, and branch ministries. Cost accounting encompasses scientific research, project-planning, and design organizations. Yet, under certain conditions the economic interests of various cost-accounting links [zven'ia] and state and departmental interests may suffer. For example, the interest of individual enterprises or departments in realizing a profit by any means merely by increasing output may conflict with society's interest in increasing the effectiveness of production and in improving product quality. This frequently results in violation of socialist principles of management. Many conflicts stem from failure to take into account the complex system of intersecting interdependencies and relationships among branches of the single national economic complex at the time the cost-accounting links are formed.