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- Title
Accounting Controls and the Soviet Economic Reforms.
- Authors
Horwitz, Bertrand
- Abstract
The article discusses the management control system in the Soviet Union and economic reform that is focused on improving business conditions and increasing economic growth. With some decentralization allowed by the Central Planning Authority, business can control the size of three new funds: the bonus fund, social-cultural-housing fund, and production development fund. Volume of sales, profit, and rate of return on gross assets at original cost are the accounting surrogates or variables that are expected to impact management decisions. Accounting methods for extraordinary loss and a levy on gross assets are explained. Three factors in decision making, four functions of performance indicators, and nine components in Soviet reforms are mentioned.
- Subjects
SOVIET Union; SOVIET economic policy; ECONOMIC reform; MANAGERIAL accounting; DECENTRALIZATION in government; SOVIET business enterprises; CENTRAL economic planning; MATHEMATICAL models of economics; THEORY of constraints; PUBLIC-private sector cooperation
- Publication
California Management Review, 1970, Vol 13, Issue 1, p75
- ISSN
0008-1256
- Publication type
Article
- DOI
10.2307/41164266