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(2)编制计划是实行经济核算制的第一阶段国家计划是按五年、年度、季度和月度来编制的,在编制计划时,苏联国家计划委员会是根据党对国家计划的指示来进行的。在企业内,计划草案是从车间、工段开始,并在工程师、技术员、生产革新者及担任主导职务的先进工人广泛参加之下,根据先进生产者已达到的最好的设备利用指标与劳动生产率指标进行编制的。除编制生产计划草案之外,还要制定原科、半成品、燃料、电力的消耗定额;规定保证完成生产计划的工人人数,和一个工人的劳动生产率。
(2) The preparation of the plan is the first stage of the implementation of the financial accounting system. The national plans are prepared on a five-year, an annual, a quarterly basis and a monthly basis. At the time of preparation of the plan, the Soviet National Planning Commission conducted the plan according to the party’s instructions on the state plan . Within the enterprise, the draft plan starts with the workshop and section, and under the extensive participation of engineers, technicians, production innovators and advanced workers in leading positions, according to the best equipment utilization indicators and labor productivity that advanced producers have reached Indicators for the preparation. In addition to drawing up a draft production plan, it is also necessary to draw up quotas for the consumption of raw materials, semi-finished products, fuels and electricity. It also stipulates the number of workers who will guarantee the completion of production plans and the labor productivity of a worker.