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

The wage is the vital element of the cost of production and self-financing. When forming the wages fund, enterprises take the basic fund (of the preceding year) as the basis and then, depending on the growth (or fall) of the volume of production, increase (or decrease) it in accordance with special coefficients. The operative economic independence of an enterprise is the right to direct their economic processes. They plan and regulate their activity proceeding from their peculiarities, have their own balance and banking account and the right to use money as they think best, according to the acting laws. As a legal counsel an enterprise has the right to sign economic agreements with counteragents, get credits, to be a claimant and a respondent in courts and arbitrations. Finally, the independence of enterprises manifests itself in the increase in the reproduction of the capital assets and circulating assets at the expense of their own sources. The economic stimulation of enterprises is carried out via the cost categories, such as the wholesale prices, profit and credit Banks and other financial organs control the activity of enterprises by means of a rouble. Banks grant credit relaxations to those enterprises which ensure the safety of the working capital and successfully fulfill the state orders and contract obligations, whereas they apply sanctions to enterprises whose performance is poor. The tax inspectors control due profit taxes and other payments to the budget When the date of payment expires, these organs have the right to draw money from the bank account of an enterprise or to apply some other sanctions. The problem of a territorial cost accounting is one of the main problems of radical reformation of management of the economy. The main difficulties of its practical solution are connected with an insufficient orientation of the acting economic mechanism at the territorial factors of social and economic development The underestimation of the role played by the territorial administration often leads to a loss of considerable advantages inherent in the territorial division of labor, and this, in turn, hinders the complete satisfaction of the general national economic requirements and the complex social and economic development of separate regions. Some regions of the country worked out the conceptions of their own cost accounting. However, without belittling its importance, I want to point out that a somewhat lightened and hasty approach to the problems of the territorial cost accounting can be observed. 1 see the following slips connected with working out and having practical realization of some conceptions of the territorial cost accounting that have been suggested. Speaking of the underestimation of the pronounced social tendency of the territorial administration, it is reasonable to ask: Can an all-round complete cost accounting exist in a territorial management? I think that it cannot And this is due not so much to the ambiguity connected with constant sources of income and the involved funds of the territorial organs as primarily to the social tendency of the territorial management. It is the territorial administration that has to solve many problems of supply of the population with food-stuffs, consumer goods, houses, consumer services, health and cultural services. It is easy to see that these problems concern all the people of a region in 7 9