Zadania i merytoryczno-metodologiczne problemy kompleksowego planowania reprodukcji środków trwałych
Brossmann, Karl Ulrich
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In the national economy of the GDR there have been made attempts for a number of years at passing from unilateral and isolated planning of investments to comprehensive planning of the reproduction process of fixed assets. The paper deals with analysis of this already practically tested method of coaprehensive planning of the reproduction process of fixed assets. The method is based on application of a number of indexes characterizing the reproduction process of fixed assets and serving as a starting point for estimation of reproduction coefficients. These coefficients are in turn linked together to form definite systems allowing for comprehensive analysis of proportionality and effectiveness of fixed assots and their reproduction. There are roughly discussed some methods of determining the scope within which a given coefficient of reproduction can and should be contained, One of these methods - estimation of future, level of the coefficients on tho basis of proportionality ratios within the scope of reproduction - is described in a more detailed manner.