Operational planning

For wall materials, such a meter is the cost of 1 m2 of the wall of the building, for the foundations the cost of 1 SOG. m foundations, for roofing and heat -insulating materials, the cost of 1 m2 of roof, thermal insulation, etc. D.

Economic calculation, as a socialist method of management and planned management, makes it possible to express the effectiveness of the production and economic activities of the enterprise and its units. The results of the enterprise are judged primarily by the implementation of planned economic indicators.

To ensure independent economic and operational activities, each self-propelled enterprise is endowed with fixed assets and currently, funds for materials, settlement accounts in the bank and relevant rights that allow managers of enterprises to independently resolve all issues related to the implementation of the plan and bind them to be fully responsible for liability The activities of enterprises.

The presence of independent reporting and balance allows you to daily control the implementation of all economic indicators. However, for the best use of the method of economic calculation, it is necessary that it penetrates all the production links.

In the conditions of the enterprise, the introduction of intra -factory economic calculation is associated with the difficulty of distinguishing all costs between sections and workshops. Hence, higher requirements are presented to the planning and accounting employees of the enterprise in the planning and accounting of indicators of production sites.

One of the important prerequisites for the introduction of intra -factory accounting is the details of work indicators in the plan of the enterprise by type of costs and the results of activities for workshops and sites.

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