Задания. 1. Подберите подходящие к определениям словосочетания из текста:

1. Подберите подходящие к определениям словосочетания из текста:

1. Quantity of production we can get from a worker.

2. A kind of costs, which are not stable. They can change if the other factors increase or diminish.

2. Объясните выражения:

expected effect total output labor expenses silage

3. Закончите предложения:

1. Every plan or proposal has to be appraised by its expected effect on the total cost and...

2. The work-measurement part of work-study produces knowledge...

4. Подберите синонимы:

for instance aim to reduce to increase

5. Ответьте на вопросы:

1) What is the aim of farm management?

2) What kinds of costs do you know?

3) What are the differences between various, average, total, fixed costs?

4) How the plans are usually appraised?

5) What is the object of work-study?

6) Why is it important to develop new methods of work?

7) How does work measurement assist planning?

8) What does the expression «to improve the performance of workers» mean?

9) What can you do as a manager for increasing output or reducing labor expenses?

Прочитайте и переведите текст.

Planning and Accounting

The system of economic accounting and statistics is a most important instrument of planning. Accounting is inconceivable without statistics. In the period of construction accounting becomes even more important.

In our society accounting and reporting are organically linked with the economic plan. Since the plan includes monetary and physical indicators, accounting is effected both in monetary and physical form.

A smoothly functioning system of accounting and reporting makes it possible to control the progress made in the fulfillment of the whole plan and of its separate parts. It helps to disclose what interferes with its fulfillment and to outline measures to improve work. Data on the fulfillment of the plan provided by the system of accounting and reporting are indispensable for compiling the plan for the consecutive period.

The principal types of accounting in economy are statistics and bookkeeping. Statistics are summary numerical data on the processes at work in the national economy and in its separate sectors. Statistics ensure the systematic collection and grouping of accounting data, their unity and comparability. For this reason statistics serve as the organizing and leading principle in the whole system of accounting. Without statistics there can be no scientific economic management based on an understanding of the laws of the mode of production.