ABSTRACT
Cost plans for industrial products. All industrial enterprises and units which specialize in industrial production and have independent economic accounting should formulate cost plans. The scope of the formulation not only includes industrial enterprises of the industrial branches, but at the same time, industrial enterprises of nonindustrial branches. The scope of formulating the cost plans for construction and installation projects and for state-owned farms and tractor stations should only include those construction enterprises, state owned farms, and tractor stations capable of independent economic accounting. The product circulation expense plan differs from the various cost plans mentioned above. Product circulation expenses are expenses incurred by commercial enterprises at the various links of product circulation. The railroad and water transport cost planning tables include the following three targets: the total amount of operating expenses; the cost per thousand converted ton-kilometers; and rate and amount of cost reduction.
