On the reorganization of industry management.
Archive: RGASPI. F. 17. Op. 3.D. 767.L. 28-34.
Appendix No. 4 to p. 15, ave. PB No. 108.
On the reorganization of industry management.
( Resolution of the Politburo of the Central Committee of the All-Union Communist Party of Bolsheviks dated 5. XII.1929 ).
I. Manufacturing enterprise.
1 . The enterprise is the main link in the management of the industry. Therefore, the maintenance of the enterprise, the correct organization of supply - the most perfect organization of labor within the enterprise, the complete implementation of one-man management in production, the creation of the most favorable conditions for maximum activity of the working collective and technical personnel of the enterprise, the selection of qualified administration, the necessary degree of independence of the enterprise - are the basis for further improving the management system of socialist industry.
2 . The transfer of enterprises to cost accounting has fully justified itself. Cost accounting reveals the face of the enterprise, contributes to the rationalization of production, the correct organization of sales and supplies, and at the same time provokes opposition to elements of bureaucracy and red tape.
At the same time, the transfer of enterprises to cost accounting contributes to the rational organization of accounting for the production activity of the enterprise and to familiarize the masses with this activity.
Until now, the transfer to cost accounting has not been carried out at all enterprises. This event must be resolutely carried out in the shortest possible time at all enterprises of the state industry without exception.
3 . With the strictest observance of production and financial planning discipline within the specified limits, the enterprise should be independent. Its administration is fully responsible for the implementation of the program.
A certain amount of funds is presented at the disposal of the enterprise, the amount of which is determined annually by the industrial financial plan. On the basis of the industrial financial plan in the order-order, the production estimated cost set for the enterprise for a year and mutual charges in case of violation of the conditions established by the order-order are stipulated.
4 . Consistent implementation of cost accounting of enterprises requires taking measures to identify the successes and shortcomings of individual shops and departments of enterprises. For this purpose, the enterprise must establish a planned target for its individual parts (workshop, department). For workshops, departments of the enterprise, a record should be kept of the expenses incurred during the month (including the part of depreciation and overhead costs falling on their share). The costs of individual parts of the enterprise should be weighed against the results of their production activities.
The results of the activities of the enterprise and their parts should be discussed at periodic production conferences, and on the basis of this, the trade union organizations should organize their mass economic work in the enterprise.
5 . The company has its own balance sheet. The basis of the monthly balance sheet of the enterprise should be data on the cost of production. The difference between the specified and the actual cost, with the indispensable condition of meeting the requirements for the quality of the manufactured products, is the main indicator of the success of the enterprise.
Part of this difference in the amount provided by law remains at the disposal of the enterprise and, upon approval of the annual balance sheet, is spent, at the discretion of the latter, for production and household needs.
In order to ensure the fulfillment of tasks at cost, it is necessary to guarantee that the enterprise will receive raw materials and materials at predetermined prices.
6 . Organization of business accounting and reporting at the enterprise should be improved. A complete balance sheet with the necessary annexes and reporting on the cost of the main types of manufactured products must be drawn up by enterprises no later than the 15-17th day after the end of the operating month. Cost reporting should be the main material for technical guidance and rationalization measures, with the absolute obligation of technical control over product quality.
7 . The tasks set for the industry to increase production, reduce costs and quality of products require a decisive specialization of enterprises.
8 . To improve, we propose to the Supreme Council of the National Economy of the USSR to pay special attention to the development of a network of factory laboratories, to achieve an increase in the number of specialists employed directly in production, and also to include representatives of the most prominent workers, factory inventors and young engineers in technical meetings at enterprises.
II. Consolidation of enterprises.
1 . The current system of main directorates does not correspond to the tasks of the reconstruction period, especially in the field of technical management.
At the same time, the actual leadership of the respective industries was gradually concentrated in the hands of the syndicates, and most of them were forced to deal with issues of production programs, capital construction, planning, supply, distribution, etc.
As a result, in a number of syndicates there is a significant duplication of their work with the work of the Supreme Councils of the Supreme Council of the National Economy.
In view of this, it is necessary to liquidate the main directorates and create self-supporting organizations for the management of industries on the basis of syndicates (for example, as was done in the textile industry).
2 . The main functions of these self-supporting organizations should be as follows:
production planning,
capital construction planning and management,
technical guidance,
organization of sales and supply,
commercial and financial management,
labor issues,
training and distribution of personnel,
appointment and dismissal of management personnel.
3 . Three types of associations of individual industries are created:
a) an association covering enterprises and trusts of only federal significance . In this case, the association manages all aspects of the activities of its constituent industrial units, in accordance with the functions set out in paragraph 2.
b) An association encompassing enterprises and trusts of both Union and republican and local industries . In this case, in relation to enterprises and trusts of union significance, the association performs all the functions set forth in clause 2 of this section.
In relation to enterprises and trusts of republican significance, the amalgamation performs syndicate functions, to which are added: planning of production and capital construction, general technical leadership in the field of rationalization and reconstruction, general leadership in personnel training.
c) Association of the syndicate type, which includes enterprises and trusts of only republican and local significance .
In this case, the association performs only syndicate functions, to which are added general inter-republican planning of production and capital construction and overseeing the implementation of rationalization and, in particular, technical reconstruction. The relationship between the trusts of republican and local significance with the Associations is based on commercial settlement.
4 . Associations are created not only of union, but also of republican significance.
5 . As a self-supporting body, the Association has its own balance sheet. This balance sheet includes all the funds and property of enterprises and trusts of union importance in this industry. The profit of the Consolidation is derived from the difference between the selling prices and the cost of production of the Consolidation.
For the trusts of republican and local significance that are part of the Association, the latter (the Association) maintains a special account of profits and losses with their attribution to these trusts in accordance with the products delivered by these trusts.
The association pays off with the trusts of republican and local significance that are part of it on the same grounds that are accepted for syndicates.
The creation of a single self-supporting organization requires a decisive simplification of the system of taxation of industry; instruct the NKFin and the Supreme Council of the National Economy of the USSR to develop a system of taxation of state industry on the principle of a single deduction from profits.
6 . The central place in the work of the Association should be given to the management of the technical and production work of enterprises and trusts that are part of them.
In accordance with this, in each Association should be allocated a group of highly qualified specialists, exempted from all current work, with the exception of their direct responsibilities for technical management.
This group should develop general lines for the reconstruction of this industry sector and should be responsible for the dissemination of foreign technical experience and achievements of the best enterprises to other existing and newly built enterprises under the jurisdiction of the Association.
The technical leadership in the Association should be organized primarily on a functional basis.
7 . In order to bring the activities of research institutes closer to the practical tasks of production, the Associations are transferred to research institutes dealing with issues related mainly to this industry.
8 . The association organizes the supply of its constituent enterprises with basic materials, both directly and by concluding general agreements with the relevant supply organizations.
Supply apparatuses should be close to consuming organizations.
9 . In order to strengthen the operational rights and responsibilities of the Association of Industrial Enterprises, it is necessary that when planning the turnover of the Supreme Council of the National Economy and NKTorg they give only general directives on reducing the selling prices, indicating the average limit of this reduction so that further operational work in the field of setting prices is maximized. by the Association itself.
III. Trust.
1 . When creating Associations, enterprises can be part of them both through trusts and directly.
Trusts should focus their work on issues of technical leadership, rationalization, reconstruction, and, as a rule, they are deprived of the functions of sales and supply.
There may also be cases when the trust remains with all the functions assigned to it by the current regulation.
2 . To ensure the use of modern achievements of science and technology in the production life of industrial enterprises, the following main tasks should be set before the trusts:
a) organization of exchange of technical experience between enterprises;
b) ensuring the timely use by industry of the achievements of scientific and technical institutes, laboratories and other research organizations;
c) timely familiarization of enterprises with the modern achievements of technical thought in foreign enterprises; taking measures to ensure that these achievements can be applied in the shortest possible time also at the enterprises of the USSR;
d) control over the mobilization of internal resources of enterprises and the correct organization of the warehouse business;
e) organization of a rational organization of accounting for production and accounting in enterprises;
f) timely application of standards developed by special bodies in industrial enterprises;
g) the formation of special bodies for rationalization.
3 . The technical management of enterprises and trusts should be carried out by a specially dedicated cell of highly qualified specialists, freed from any other work.
The technical management is carried out by the trust mainly on a functional basis.
In order to resolve the above tasks, the trust should widely practice the organization of temporary technical commissions of practical workers of the enterprise, including outstanding workers, factory inventors, the most experienced craftsmen and young engineers, entrusting them with the study of questions about technical innovations and the spread of the achievements of one enterprise to the rest. ...
4 . The technical management of enterprises by the trust should be based on cost.
5 . As a general rule, trusts should be built on the principles of uniting enterprises of homogeneous production and their specialization.
Parallel trusts, covering enterprises with the same nature of production within the same economic region, should not be organized.
6 . It is necessary to bring the management of trusts as close as possible territorially to the enterprises they merge,
IV. Supreme Council of the National Economy of the Union.
1 . The Supreme Council of the National Economy, reducing the area of its operative intervention in relation to the lower authorities, should focus its main attention on drawing up production and financial plans for the development of industry and its technical reconstruction, on linking the work of individual industries, on developing the main directives in the field of current planning and regulation of industry. on the control of their implementation, on the staffing and instruction of economic agencies.
2 . The relationship of the Supreme Council of the National Economy of the Union with the republican Supreme Council of National Economy is determined by the currently established Regulations. At the same time, the moments of technical guidance and technical assistance should be strengthened.
3 . The work of the Supreme Council of the National Economy of the Union for the management of the Associations should mainly consist in the development of basic directives for drawing up plans for the reconstruction of this industry sector, approving control figures and capital work plans, appointing and dismissing the Board of the Association, approving balances and reports, distributing profits and losses, allowing capital, audit and examination of the activities of the Association, approval of statutes and authorized capital, setting selling prices.
4 . Strengthening technical aspects both in long-term and current planning of industry requires the creation of a single body for technical and economic planning in the Supreme Economic Council of the Union.
5 . The unified planned technical and economic administration of the Supreme Economic Council performs the following main functions:
a) industrial planning, development of long-term plans and control figures, planning of the geographical location of enterprises and regionalization of industry, development of issues of industrial policy and industrial legislation, coordination of the work of individual associations;
b) management of the technical reconstruction of industry, the development of general lines of technical development of industry, the organization of new industries, specialization, etc .; general management of research work and management of research institutes directly subordinate to him; management of work on the transfer of foreign experience, on the exchange of experience between enterprises and on standardization and rationalization.
6 . The main task of the Main Inspectorate should be to check the fulfillment by all industry bodies of the most important directives of the Government and the Presidium of the Supreme Economic Council.
The Main Inspectorate should widely practice using the republican and local bodies of the Supreme Council of the National Economy to inspect industry, as well as to involve the working masses and public organizations in surveys.
7 . The Supreme Council of the National Economy is obliged to direct the training, selection, accounting and use of personnel in industry. At the same time, a broad participation of professional organizations in the selection of leading personnel for management bodies at all levels of industry should be ensured.
V. Participation of the working masses in the management of industry.
In carrying out the reorganization of industrial management, trade unions and economic agencies must ensure the active participation of workers in resolving all the most important issues of managing the enterprise and the relevant industries, in drawing up and working out production plans and targets, as well as in monitoring their implementation.
All trade-union organizations, starting with the factory committee and ending with the All-Union Central Council of Trade Unions, must take part in the entire process of developing control figures and industrial financial plans, in the allocation of assignments for trusts, enterprises and workshops. To this end, the trade union organizers must daily collect, study and systematize the proposals of workers, shock brigades, production conferences and production commissions, preparing on the basis of these proposals their amendments and additions to the production and financial plans of enterprises and economic agencies.
Trade unions and economic organizations must organize planning work in such a way as to ensure a preliminary discussion of planning assumptions (control figures, industrial financial plan, etc.) at broad meetings of the working masses: production conferences, conferences, workshop or group meetings of workers.
Economic agencies and trade-union organizations should pay special attention to servicing the work of shock brigades and creating all the necessary conditions for the development of socialist competition.
The economic agencies are obliged to organize a constant business study of the experience of socialist competition and shock brigades, proposals of individual workers, production conferences, temporary control commissions, etc., with the aim of speedy promotion and distribution to the entire industry or to its individual branches of the inventions and improvements proposed by the workers. ...
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