New Aspects of the Cost-Accounting Independence and Responsibility of Enterprises

Abstract

The cost-accounting independence and responsibility of enterprises are important components of socialist society's economic mechanism. At the November (1982) Plenum of the CPSU Central Committee, Iu. V. Andropov observed: Much has been said recently about the need to increase the independence of associations and enterprises, collective and state farms. The time to resolve this problem in practical terms would appear to be ripe We must act circumspectly in this area and experiment if necessary … July 14, 1983, the CPSU Central Committee and the USSR Council of Ministers adopted a decree On Additional Measures to Expand the Rights of Industrial Production Associations (Enterprises) in the Area of Planning and Economic Activity and to Increase Their Responsibility for Their Performance. Economic experiments were decreed to fulfill this decision in production associations (enterprises) in the following ministries: heavy and transport machine building, electrical equipment industry, Ukrainian SSR Food...