Accounting Prices

The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

Accounting Prices


wholesale prices of enterprises differentiated to take account of variances in natural and other objective production conditions and helping to level out profitability of organizations that practice khozraschet (economic accounting).

Accounting prices are used in the USSR and certain other socialist countries in a number of the extractive and related sectors. The product is sold to consumers at uniform prices (dual price system). Intraplant accounting prices are set for certain production associations and large enterprises for products involved in intrafactory turnover. A special variety of accounting prices are the wholesale prices for agricultural products supplied to individual sectors of the food-processing industry, including the meat-packing, hulling-and-milling, and alcohol industries.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.
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