Ehiel Ash, Robert Strittmatter

Accounting in the Soviet Union

• Gebundenes Buch

Produktbeschreibung

Although many books have been published in the Soviet Union on the theory and practice of accounting in the United States, this is the first work to provide Americans with an analogous exchange of information. Ehiel Ash and Robert Strittmatter describe the details of accounting procedure for Soviet industrial enterprises as it exists in the USSR's managed socialist economy. The methodology of accounting is examined as a required first step in the evaluation of Soviet enterprise data, and the continuing interdependence of accounting, planning, statistics, and economic policies is also stressed. Since accounting methodology is the only means in the Soviet Union for collecting, classifying, and summarizing economic information, Ash and Strittmatter characterize a firm grounding in Soviet theory and practice as essential for the examination of statistical data on the Soviet economy. They divide their work into three parts, covering the political and economic environment of Soviet enterprise management, accounting theory as the basis for creating accounting practice, and accounting for economic resources and processes in industrial enterprises. Among the topics discussed are control through accounting, and the Soviet government's use of it to direct industrial activity and the economic behavior of its people; and the influence of Marxist/Leninist philosophy on economic planning, market activity, and enterprise recordkeeping and financial reporting. This unique work will be a useful resource for students and professionals in the fields of accounting, Soviet studies, and international business, as well as a valuable addition to both public and academic libraries.

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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Praeger
• Seitenzahl: 206
• Erscheinungstermin: 20. Mai 1992
• Englisch
• Abmessung: 240mm x 161mm x 16mm
• Gewicht: 481g
• ISBN-13: 9780275930691
• ISBN-10: 0275930696
• Artikelnr.: 25564524

Autorenporträt

Ehiel Ash, Robert Strittmatter

Inhaltsangabe

Preface Introduction Soviet Enterprise Management: The Political and
Economic Environment The Social Structure and Policy of the USSR
Characteristic Features of Socialism in the Soviet Union The Soviet
Economy: An Unadorned and Outspoken View A Socialist Industrial Enterprise
Finance, Money, and Prices in the Soviet Union The Alternative
(Underground) Economy Objectives and Standardization of Soviet Accounting
Accounting Theory as the Basis for Creation of Accounting Practice
Development of Accounting Theory and Systems Accounting Methodology and
Enterprise Resources The Balance Sheet, Account Theory, and Verification
Devices Accounting for Economic Resources, Their Sources, and Economic
Processes in Soviet Industrial Enterprises Accounting for Plant Assets
Accounting for Materials and Low-Cost Expendable Items Accounting for Labor
and Payroll Accounting for Production Costs Inventorying of Production and
Cost Determination Accounting for the Finished Product Accounting for Cash
and Credit Transactions Accounting for Funds, Financial Results, and Price
Changes Reporting Enterprise Financial Position and Operations Economic
Analysis as a Means of Control Appendixes Bibliography Index