Korelsky, V. F. Fish, fishermen and fish industry in Russia / V. F. Korelsky. - Bremen : Krebs, [1993?]-.

The economic accounting is the method of economic management, which presupposes the utmost use of economic levers of affecting the production with the aim of raising its efficiency. Three kinds of cost accounting are distinguished in the practice of management, namely, complete cost accounting of an enterprise, intrasystem cost accounting, and the cost accounting of the organs of management and administration. The complete cost accounting is the most efficient. The conditions for its introduction appeared as a result of the economic reforms. At present, we have three models of cost accounting. The first of them is based on the distribution of profit according to the norm agreed, the second model is based on the cost accounting income, and the third on the system of renting relations. The first model (Fig. 2) presupposes the subtraction of the material expenditures from the results of all kinds of economic activity (profit from realization). The accumulated income is divided into three parts, namely, the wages, the amortization and the balance profit, the wages fund being formed according to the norm related to the net production (so many kopecks per rouble of the net product), or according to some other indexes. The amortization is calculated as a certain percent of the cost of the capital industrial assets. When the two indicated funds (the wages and the amortization) are subtracted, a part of the production remains which is usually called the balance (total) profit. The balance profit is the main source of distribution and the use of the means in the cost- accounting activity of a collective. An enterprise uses the balance profit to pay for basic production facilities, for labor and natural resources, the interests on credits. These payments provide for equal conditions of management for enterprises. The estimated profit that remains is used to make payments to the state budget and to the centralized funds. The remainder (the so-called net profit) is the money which the working collective uses to form funds of economic stimulation (for the development of production processes, science and technology, for bonuses and social development) as well as the reserves for financial and hard currency deductions. The second model of cost accounting (Fig. 3) is based on the principle of the income from the self-supporting performance. The same payments are made as in the first model but in another order. The second model is also called a team contract since the means for the remuneration of labor directly depend on the financial results of activity of the enterprise and are not estimated, as in the case of the fust model, as a separate quantity, proceeding from the “base.” What is done in this case? Material expenses are deduced from the profit obtained from the realization of production. Then from the income obtained (and not from the profit, as in the case of the first model) the enterprise pays for the production assets, labor and natural resources, and makes payments to the state budget and other payments, pays interests on credits and makes depreciation deductions. When all the debts are paid, the income from the self-supporting activity of the enterprise remains. It is used to form the production development fund and the fund for social development, and also to form a reserve fund. The remaining part is a single fund for the remuneration of labor, which is no longer divided into the wages and bonus funds. An important peculiarity of the second model is that. 7 7