Khozraschet

Khozraschet ^{[ А ]} (Русский ферма : IPA: [ˌxozrɐˈɕːɵt] ; Короче говоря , для того, чтобы х -аяжа, rasчёt khoziaistvennyi raschet , «экономический бухгалтер») был попыткой имитации капиталистических концепций прибыли и центра прибыли в запланированную экономику Советского Союза , подразумевая равномерное распределение части прибыли среди сотрудников. Хозрасше обеспечил самоуправление и самофинансирование в рамках цены, установленных советским правительством. ^{[ 1 ]}

Значение

Термин часто переводится как учет затрат , термин, более обычно используемый для управленческого подхода в свободной рыночной экономике. Он также был связан с другими понятиями: самофинансирующей , экономической эффективностью ( ScaMoOpaRemostath ; SamoukupaeMost ) и самоуправление ( SamoUpravyene ; Samoupravlenie ) введено в государственные предприятия в 1980-х годах.

Как определено в советском энциклопедическом словаре :

Khozraschet - это метод запланированного управления экономическим подразделением (т. Е. , С точки зрения западных терминов), основанный на конфронтации расходов, понесенных в производстве с производством, на компенсацию расходов с доходом .

History

Khozraschet introduced the necessity in accountability and profitability as well as the motivation in thrifty expenditures. The notion was introduced during Lenin's New Economic Policy (NEP) period.^[2] However, the notion of "profitability" tended to favor light industry over heavy industry, which was hindered on the pretext of "poor profitability". Since the priority in development of heavy industry and capital goods to ensure fast modernisation of the Soviet Union was among the major sciences of the Marxist–Leninist application of Marxist economics to the Russian situation, by the end of the 1920s the notion of economic profitability was subordinated to the demands of an economic plan (хозяйственный план), which in its turn was put into a direct dependence on political decisions and whose "control figures" were turned from guidelines into obligatory targets expressed in the series of Five-Year Plans.

The notion re-emerged during the 1965 Soviet economic reform and was later greatly emphasized in the late 1980s during perestroika when it also implied workers' self-management. A first timid opening to private activity took place in 1986, with a law which allowed the private management of less than a dozen handicraft and service businesses, with unpaid and family labour, strict controls by the state and tax rates of 65% (later lowered in 1988).^[3]

Notes

^ Also transliterated Khozraschot, Khozraschyot, or Khozraschiot

References

^ "Significado de Khozraschyot". Archived from the original on 10 November 2013. Retrieved 10 November 2013.
^ Bettelheim, Charles. "Class Struggles in the USSR". (a translation of Les Luttes de classes en URSS 1977, Maspero/Seuil, Paris, France)
^ Graziosi, Andrea [in Italian] (2018) [2008]. L'URSS dal trionfo al degrado: storia dell'Unione Sovietica: 1945-1991 [The USSR from triumph to degradation: history of the Soviet Union: 1945-1991] (in Italian). Il mulino. ISBN 978-88-15-14951-0.

[1] Also transliterated Khozraschot, Khozraschyot, or Khozraschiot

[2] "Significado de Khozraschyot". Archived from the original on 10 November 2013. Retrieved 10 November 2013.

[3] Bettelheim, Charles. "Class Struggles in the USSR". (a translation of Les Luttes de classes en URSS 1977, Maspero/Seuil, Paris, France)

[4] Graziosi, Andrea [in Italian] (2018) [2008]. L'URSS dal trionfo al degrado: storia dell'Unione Sovietica: 1945-1991 [The USSR from triumph to degradation: history of the Soviet Union: 1945-1991] (in Italian). Il mulino. ISBN 978-88-15-14951-0.

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