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

as distinct from the first model, the wages fund is not separated beforehand but is obtained as a final result. The third model of a complete cost accounting is renting. It seems to be the most promising form of economic relations between a working collective and the state. The advantage of renting is a full responsibility of the collective for the results of its performance (see the lower row of the “independence triangle”. (Fig. 4). Here, as in the other models, the state property for the means of production is preserved but is essentially modified. The state and the working collective become two equal subjects of mutually beneficial economic relations, which are regulated by the lease agreement. Its main content is in the rent payment for the use of the means of production. The rent cannot be smaller than the sum of payments to the state budget. It is calculated in accordance with the cost and quality of the means of production being used, and also the natural and other factors determining the original level of efficiency. When a working collective pays rent, it becomes completely independent and, in the framework of the existing laws, can establish any intrasectoral economic relations. The following preconditions are necessary for complete self-support: the combination of centralized planning and a wide economic independence of an enterprise optimal for the given conditions, the availability of means sufficient for the expansion of production, a substantiated set of estimates and the creation of a system of economic incentives, directly connected with them, both for the results of individual performance of workers and for the general results of the work of the enterprise. The idea of the complete cost accounting is in its principles, namely, self-repayment and profitability, self-financing, economic operative independence, economic stimulation and the financial incentive, a control by means of a rouble and material responsibility. The commensurability (in monetary form) of the expenses and the results of the activity of an enterprise and the profit obtained are the most important principles of the cost accounting. The self- financing is possible because the profits of an enterprise and the satisfaction of the needs of the personnel depend direcdy on the final results of its activity. The profit must be sufficient to cover all expenses and to ensure not only self-support but also profitability. The self-financing means that all the expenses of an enterprise are covered by its own income. Depreciation deductions are the main form of reimbursement of expenses connected with fixed assets. They must be deduced from the income of an enterprise and accumulated to be used when old capital assets have to be replaced. The necessity of alloting an amortization fund to an enterprise follows from its objective function as a source of repayment of the long-term investment credit. The second term in self-financing of the material expenses consists in the reimbursement of the expenses for raw materials, accessories, fuel, power, water. Formally they have always been paid by an enterprise itself. But, in fact, enterprises always got money from the central administration to cover their material expenses rather than earned the working capital themselves. When the available capital turned out to be insufficient, they were given credits. 7 8