Efektywnościowa neutralizacja wzrostu cen surowców, materiałów, paliw i energii w świetle opinii kierownictwa przedsiębiorstw
Streszczenie
The author discusses in the article the assumptions, theses and methodology
of the studies on neutralization of increases of prices for raw materials, components, fuels and energy conducted by industrial companies in the
years 1987-1988. The surveys carried out in 49 plants in 1987 and 48 in 1988
allowed to define the scope and forms of the following scenarios of this neutralization:
an effectiveness-oriented scenario Including savings in materials
consumption, and scenarios of substitution, up-grading of utility values of
goods and changes in production structure, cost-pricing, i.e. shifting increases
in prices of industrial supplies onto prices of products, finance-budgetary,
i.e. application of tax reliefs, transferring losses into profits account
and funds set up from profits, pseudo-savings and concern-type scenarios,
i.e. compensation funds and internal prices in unions of industrial producers.
The article presents opinions of the enterprise management on existing
reserves in material consumption savings and effective use of objects of
labour, on causes of the so-called objective and subjective wastefulness, on
effectiveness of conditions and mechanisms forcing out and stimulating effectiveness-oriented neutralization of increases of prices for raw materials,
components, fuels and energy. There have been disclosed the processes and
tendencies existing in this field including especially the impact of a tendency
towards adoption of effectiveness-promoting solutions, parametrization
of economic instruments and reform-supporting attitudes of the management of
plants, as well as a counter-tendency aimed at adopting solutions not promoting
higher effectiveness, antireformatory, economic-bargaining tendencies
softening economic constraints by means of individual measures of inputs and
output, currency conversion rates, financial forms.