Khozraschet[a] (Russian: хозрасчёт, IPA:[ˌxozrɐˈɕːɵt]; short for хозяйственный расчётkhoziaistvennyi raschet 'economic accounting') was an attempt to simulate the capitalist concepts of profit and profit center into the plannedeconomy of the Soviet Union, implying an even distribution of a portion of the profit to the employees. Khozraschet provided for self-management and self-financing within the framework of prices set by the Soviet government.[1]
The term has often been translated as cost accounting, a term more typically used for a management approach in a free market economy. It has also been conflated with other notions of self-financing (самофинансирование; samofinansirovanie), cost-effectiveness (самоокупаемость; samookupaemost), and self-management (самоуправление; samoupravlenie) introduced in the state-owned enterprises in the 1980s.
Khozraschet is a method of the planned running of an economic unit (i.e., of a business, in Western terms) based on the confrontation of the expenses incurred in production with the production output, on the compensation of expenses with the income.
Historyedit
Khozraschet introduced the necessity in accountability and profitability as well as the motivation in thrifty expenditures. The notion was introduced during Lenin's New Economic Policy (NEP) period.[2] However, the notion of "profitability" tended to favor light industry over heavy industry, which was hindered on the pretext of "poor profitability". Since the priority in development of heavy industry and capital goods to ensure fast modernisation of the Soviet Union was among the major sciences of the Marxist–Leninist application of Marxist economics to the Russian situation, by the end of the 1920s the notion of economic profitability was subordinated to the demands of an economic plan (хозяйственный план), which in its turn was put into a direct dependence on political decisions and whose "control figures" were turned from guidelines into obligatory targets expressed in the series of Five-Year Plans.
The notion re-emerged during the 1965 Soviet economic reform and was later greatly emphasized in the late 1980s during perestroika when it also implied workers' self-management. A first timid opening to private activity took place in 1986, with a law which allowed the private management of less than a dozen handicraft and service businesses, with unpaid and family labour, strict controls by the state and tax rates of 65% (later lowered in 1988).[3]
Notesedit
^Also transliteratedKhozraschot, Khozraschyot, or Khozraschiot
Referencesedit
^. Archived from the original on 10 November 2013. Retrieved 10 November 2013.
^Bettelheim, Charles. "Class Struggles in the USSR". (a translation of Les Luttes de classes en URSS 1977, Maspero/Seuil, Paris, France)
^Graziosi, Andrea [in Italian] (2018) [2008]. L'URSS dal trionfo al degrado: storia dell'Unione Sovietica: 1945-1991 [The USSR from triumph to degradation: history of the Soviet Union: 1945-1991] (in Italian). Il mulino. ISBN978-88-15-14951-0.
This Soviet Union–related article is a stub. You can help Wikipedia by expanding it.
khozraschet, russian, хозрасчёт, ˌxozrɐˈɕːɵt, short, хозяйственный, расчёт, khoziaistvennyi, raschet, economic, accounting, attempt, simulate, capitalist, concepts, profit, profit, center, into, planned, economy, soviet, union, implying, even, distribution, po. Khozraschet a Russian hozraschyot IPA ˌxozrɐˈɕːɵt short for hozyajstvennyj raschyot khoziaistvennyi raschet economic accounting was an attempt to simulate the capitalist concepts of profit and profit center into the planned economy of the Soviet Union implying an even distribution of a portion of the profit to the employees Khozraschet provided for self management and self financing within the framework of prices set by the Soviet government 1 Contents 1 Meaning 2 History 3 Notes 4 ReferencesMeaning editThe term has often been translated as cost accounting a term more typically used for a management approach in a free market economy It has also been conflated with other notions of self financing samofinansirovanie samofinansirovanie cost effectiveness samookupaemost samookupaemost and self management samoupravlenie samoupravlenie introduced in the state owned enterprises in the 1980s As defined in the Soviet Encyclopedic Dictionary Khozraschet is a method of the planned running of an economic unit i e of a business in Western terms based on the confrontation of the expenses incurred in production with the production output on the compensation of expenses with the income History editKhozraschet introduced the necessity in accountability and profitability as well as the motivation in thrifty expenditures The notion was introduced during Lenin s New Economic Policy NEP period 2 However the notion of profitability tended to favor light industry over heavy industry which was hindered on the pretext of poor profitability Since the priority in development of heavy industry and capital goods to ensure fast modernisation of the Soviet Union was among the major sciences of the Marxist Leninist application of Marxist economics to the Russian situation by the end of the 1920s the notion of economic profitability was subordinated to the demands of an economic plan hozyajstvennyj plan which in its turn was put into a direct dependence on political decisions and whose control figures were turned from guidelines into obligatory targets expressed in the series of Five Year Plans The notion re emerged during the 1965 Soviet economic reform and was later greatly emphasized in the late 1980s during perestroika when it also implied workers self management A first timid opening to private activity took place in 1986 with a law which allowed the private management of less than a dozen handicraft and service businesses with unpaid and family labour strict controls by the state and tax rates of 65 later lowered in 1988 3 Notes edit Also transliterated Khozraschot Khozraschyot or KhozraschiotReferences edit Significado de Khozraschyot Archived from the original on 10 November 2013 Retrieved 10 November 2013 Bettelheim Charles Class Struggles in the USSR a translation of Les Luttes de classes en URSS 1977 Maspero Seuil Paris France Graziosi Andrea in Italian 2018 2008 L URSS dal trionfo al degrado storia dell Unione Sovietica 1945 1991 The USSR from triumph to degradation history of the Soviet Union 1945 1991 in Italian Il mulino ISBN 978 88 15 14951 0 nbsp This Soviet Union related article is a stub You can help Wikipedia by expanding it vte nbsp This economic policy related article is a stub You can help Wikipedia by expanding it vte Retrieved from https en wikipedia org w index php title Khozraschet amp oldid 1181210104, wikipedia, wiki, book, books, library,
