Worker councils and production

In this chapter, the worker councils’ demand and need for information is analysed, and in particular the accounting practices that are necessary to create the information council members need to make efficient and fair decisions about work and production. We describe the financial transactions that must be recorded to correctly reflect society’s costs and benefits resulting from economic activity and create a good basis for efficient and fair decision-making. In the second half of the chapter, we focus on the requirements for the categorisation of produced goods and services.