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

The territorial cost accounting must be regarded as the general tendency to the development of the territorial management of Russia. Just as the cost accounting of enterprises, it may have several models. A sober realism in the choice of a specific model of transition to the cost accounting is one of the most important premises of the future. In my opinion, it would be better for the majority of regions to raise the question not of a territorial cost accounting but of the use of its separate elements in the territorial management, of a wider development of the economic relations between regions and enterprises, of the transition of regions to self-support and self-management. This will reflect more truly the level of the political and administrative independence attained by this time as well as the social and economic possibilities of the majority of the regions. It is not always taken into account that considerable difficulties may arise when such administrative-territorial units as a region, a town, or a district pass to the cost accounting which are connected with the character of the economic development of these units. In this case, a quantitative noncoincidence (natural and in cost) may occur between the end product produced and consumed in a region and the national income. In the past this was of no importance. The practice of a strict centralized subjection of the economy of regions to the interests of the whole national economy made it unnecessary to establish a complete interdependence between the final results of the functioning of regional complexes and the resources obtained by them from the centralized funds. However, at present, in connection with the transition of the political and administrative-territorial units to self-support, self-financing and self-management, the problem of the quantitative and qualitative commensurability of the level of the social and economic development of the regions and their actual contribution to the national economy of the country becomes acute. In other words, a problem arises of the development of methods of counting the national income at all territorial levels. A considerable amount of problems of regional cost accounting are connected with the realization of the functions of the local self-management by the Soviets of People’s Deputies. Speaking of the possibility of transition of regions to the principles of self-support and self-financing, it is necessary to bear in mind that in the past many positive propositions directed at the perfection of the territorial economic mechanism did not find practical applications mainly because of the conservatism of the political system. The correct realization of the part played by the regional cost accounting in the general theory of the territorial management is of great methodological importance. In spite of the significance and actuality of the regional cost accounting, it is only a part of the territorial management and cannot contain all the contradictory events occurring in the territorial management. Without thorough theoretic developments in all the domains of the territorial management, without raising its role and place in the whole system of management of the production, the regional cost accounting will not yield the desired results and its ideas may be discredited by the advocates of the “reforms for the sake of reforms.” A further extension of the sphere of influence of the territorial management and planning on the social and economic development of various political and administrative-territorial formations must be regarded as an objective regularity in the realization by the working people and the representative organs of regions 8 1