EXPERIENCE IN THE INTRODUCTION OF INTRA-PLANT ACCOUNTING INTER-RELATIONSHIPS

摘要

Preparing plants to convert to operating under complete cost accounting and self-financing became urgent because of the need to develop accounting relationships among the structural subdivisions of enterprises and within them. The broad introduction of team forms to all production levels (over 85 percent of the workers operate in teams, 65 percent of them self-managing, while 93 percent of contract workers operate according to the final result), although they also yield positive results, do not reflect today's requirements. Materially, the .team was linked to operational results only for the structural subdivisions which it was part of (section, shift, offices). This frequently led to the formation of narrow-team interests, not always in harmony with shop interests, and less so of the plant. Therefore, the goal was set of creating a system of labor organization and production at a plant in which every worker would be interested not only in individual but also in group (team) results, as well as in the gains made by the collective of an enterprise overall.