Research of the formation of internal economic mechanism of the enterprise
DOI:
https://doi.org/10.15587/2312-8372.2015.57198Keywords:
internal economic mechanism, economic accounting, efficiency, self-sufficiency, self-financingAbstract
Successful operation of the companies in the current economic conditions is largely determined by the availability of effective interaction between all units and departments - internal economic mechanism of the enterprise. The basis of internal economic mechanism of enterprises is the economic calculation. These author’s conclusions are based on the studies of the basic premises and principles of the internal economic mechanism of enterprises, which include self-regulation, self-sufficiency and self-financing of units of the enterprise. The same principles were incorporated in the basis for the organization of economic calculation.
The main stages of the formation of internal economic mechanism of the enterprise in historical perspective are considered. The generality of the basic premises and principles of the formation mechanism for domestic economic enterprises and economic calculation (self-regulation, self-sufficiency and self-financing of units of the enterprise) led to the conclusion of the close relationship of these categories and consider self-financing as a precursor of the internal economic mechanism of the enterprise.
Three main stages of implementation of economic accounting in the domestic economic practice are revealed, the basic characteristics and features of each stage of its development are defined. Analysis of these stages in the development of economic accounting revealed a systemic problem, which is to replace the two most important concepts - the concept of "property ownership" by concept "sense of ownership". In practice, this was manifested in "education" of the sense of ownership for workers rather than the transfer of assets into a real estate. The research results have the practical importance for the formation of the internal economic mechanism of industrial enterprises.
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