On the methods of calculating selling prices, prime cost and profits o
On the methods of calculating selling prices, prime cost and profits of the VSNKh and NKSnab industry.
( Approved by the Politburo of the Central Committee of the All-Union Communist Party of Bolsheviks on October 27, 1931 )
a) The draft resolution proposed by Comrade Rudzutaka's commission on the methods of determining selling prices, prime cost and profits in state industry, in connection with the national economic plan for 1932, with amendments and additions made at the meeting, should be approved (see Appendix).
b) To propose to the Supreme Council of the National Economy of the USSR and the NKSnab of the USSR, on the basis of the basic provisions established by this resolution on the method for determining the selling prices, cost price and profits in the state industry, to work out the question of establishing selling prices for individual industries. At the same time, with regard to the policy of selling prices, the following basic directive should be followed: the selling and retail prices for industrial products in 1932 should not only not be raised, but should go down.
A specific plan for working out the issue of setting selling prices for the industry of the Supreme Council of the National Economy of the USSR and the NKSnab of the USSR with an indication of the sequence of this work on the amalgamations should be proposed to the Supreme Council of the National Economy and NKSnab in the service station. At the same time, prioritize those associations whose products are of particular importance for determining the cost of production of other industries.
c) Suggest the Supreme Council of the National Economy of the USSR and the NKSnab of the USSR to report to the STO their proposals on the procedure for distributing profits within a ten-day period.
Propose to the NKFin of the USSR and the State Planning Committee of the USSR to give a written opinion on these proposals by the same date.
d) Suggest the Supreme Council of the National Economy of the USSR and the NKSnab of the USSR to work out in detail the issues related to the procedure for calculating the cost of production and submit their proposals within a two-decade period to the service station.
Propose to the NKFin of the USSR and the State Planning Committee of the USSR to give a written opinion on these proposals by the same date.
application
Resolution of the Council of People's Commissars of the USSR
October 1, 1931.
On the methods of determining the selling prices, prime cost and profits in state industry, in connection with the national economic plan for 1932.
( Basic provisions ).
I. Selling prices.
1 . Selling prices for industrial products are made up of:
- a) commercial cost;
- b) tax;
- c) arrived.
2 . Sale prices for products of new industries are established on the basis of an estimate, taking into account the design cost, the cost of homogeneous industries and foreign prices for homogeneous products.
3 . Sale prices are set and changed by the Labor and Defense Council.
II. Production cost.
4 . The basis for establishing the cost of (commercial) products for 1932 should be the average cost over the last 2-3 years, taking into account changes in production conditions (wages, new equipment, raw materials, rationalization, inventions, etc.).
Cost reduction targets for 1932 are given in relation to the average actual cost of 1931.
5 . The commercial cost includes the following elements:
- a) the average factory cost for a given production;
- b) the cost of training;
- c) sales and overhead costs of the business association.
6 . The following elements are included in the factory cost of products:
- a) salary with accruals;
- b) consumption of raw materials and semi-finished products;
- c) fuel and electricity;
- d) auxiliary materials;
- e) depreciation charges;
- f) overhead costs.
7 . The commercial cost includes those expenses for training personnel that are associated with the production activities of the enterprises included in the association. These expenses are calculated in the form of interest charges on salaries, and the amount of these charges is set differently for different industries. The rest of the personnel costs are not included in the cost price and are financed from a special appropriation.
8 . Imported raw materials, materials and semi-finished products produced in the USSR are sold to consumer enterprises and are included in the factory cost at domestic prices.
9 . Changes in wages and prices for raw materials, materials, semi-finished products, fuel and finished products that occurred after the approval of the annual plan should be taken into account in quarterly targets for cost reduction and, accordingly, changes should be made both upward and downward in the annual cost reduction task.
10 . The cost reduction compared to the previous year is established only for that part of the range of commercial products that is comparable to the production of the previous year.
For incomparable products, the cost is determined on the basis of an estimate.
III. Profit.
11 . When setting selling prices, proceed from the fact that enterprises with an average level of production costs for a given industry should have a profit.
12 . Unprofitableness (according to the plan) of certain production associations is allowed only in exceptional cases and only by a special decision of the Council of Labor and Defense.
Chairman of the Council of People's Commissars of the USSR - V. Molotov .
Head of the Council of People's Commissars of the USSR - Kerzhentsev .
.jpg)
No comments