The USSR Law on State Enterprises (Associations) has specified two cost accounting models, based on the determination of profits and income. Today, there are still many industrial enterprises which have yet to make their final selection from these economic calculation Models. Among the major issues which have to be considered when selecting a cost accounting model would be the size of the bonus funds and average wage. To establish a basis for selecting the most suitable model - with respect to forming the indicated funds - rules have to be set out, under which changes can occur in response to a variety of production factors.
展开▼
