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

of their right to determine the most efficient forms and methods of realization of the general national economic problems, prompted by life itself, proceeding from the peculiar features of the national and local conditions. 3.5. On the System of Cost Accounting Indexes of the Efficiency of Fish Industry The analysis of development of the fish industry complex revealed that it is not uniform, i.e., years of increase in the volume of catch and the development of the economy alternate with years of a decrease in the catch and in the output of fish products. For practical purposes, it is very important to have a true information concerning any changes in the economic efficiency of production. In the majority of cases, the efficiency of production is understood as the ratio of the useful result (the effect) to the costs of obtaining it during a definite time period. Not infrequently, different investigators mean different quantities as the results and the costs. Thus, at present, the result of production in the framework of the whole national economy is understood to be the national income, whereas in the past the gross product was used as an indicator. There are even more points of view concerning the understanding of the costs of production. Use is made of indexes of capital and reduced costs, different indexes of labor productivity, full accounting costs. Many scientists believe that the efficiency of production must be estimated by a single general index. Some of them suggest that the productivity of labor should be used as such an index, some others think of the capital productivity, still others of profitability. However, far from all economists agree that one index can give a full characteristic of the efficiency of a production process. If we take the productivity of human labor as a single general index of efficiency, then, the higher its value, the more efficiently the enterprise operates. But, if the yield of capital investment falls so drastically that the effect of the rise of labor productivity turns out to be lower than the losses of the reduction of the yield of capital investment, then we cannot speak of any rise in the efficiency. The same arguments are given against the use of any other general index. Now, if we use a system of indicators to characterize the efficiency of production, we shall get a contradictory picture, namely, according to some indexes the production efficiency increases and according to others it decreases. Consequently, we cannot say anything definite about the direction of alteration of the production efficiency. The same points of view are presented concerning the ways of determining the level and the rates of the process of intensification of production. In spite of a certain validity of these arguments, I think that only a system of indexing can characterize all the aspects of a phenomenon, so complicated and diversified as the intensification of production, and give a sufficiently adequate picture of the efficiency of some form of management of the economy. Such a system must include a comparatively small number of indexes that will allow us 8 2