technical efficiency reports on current operations; one of the forms of accounting that together with bookkeeping and statistics make up the unified record keeping system for the national economy of the USSR. Operational records are used for planning and supervising current production. These on-the-job records primarily cover factors that are not directly reflected in bookkeeping accounts.
The basic unit in operational record-keeping at industrial enterprises is the production shop, each of which keeps track of the following factors: (1) fulfillment of output rates, (2)incidence of defective goods and identification of the causes of defects and of those at fault, (3) use of raw materials, (4)intraplant movement of semifinished products and parts, and (5)the results of intraplant economic accountability.
Records on output-rate fulfillment are used for calculating the wages of piece-rate workers, monitoring the observance of rates for budgeting time, and evaluating the results of socialist emulation. The reports on the use of raw materials make it possible to identify deviations from the planned use of these materials. Keeping track of semifinished products and parts is necessary for the ongoing technical planning of production, for ensuring the completeness of stocks and the good condition of materials that have been partly processed, for correctly estimating the volume of work in progress, and for calculating the prime cost of output.
The totals in operational records are determined by those work indices that depend directly on the particular production unit, that is, the shop, section, or brigade.
S. A. SHCHENKOV