Government Decree No. 165 / 1948 Coll.
Regulation establishing uniform calculation principles
Valid
Effective from 13.07.1948
165.
Government Regulation
of 29 June 1948
laying down uniform calculation principles.
The Government of the Czechoslovak Republic hereby orders pursuant to § 1, § 1 and § 2 of the Act of 16 May 1946, No 116 Coll., on the Single Organisation of Corporate Councils (hereinafter referred to as "the Act"):
Calculating tasks, calculation duty and performance.
Calculating tasks.
(1) In the calculation organised under this Regulation, estimates or surveys shall be made and calculations shall be recorded:
(a) in the case of corporate performance, the costs and revenues of the calculation tool (§ 4 (1));
(b) for the performance received, the acquisition value of the calculation element (§ 10).
(2) The calculation must provide supporting documents in particular for:
(a) the economy and control of the business;
(b) price formation and control;
(c) national economic planning;
(d) other fields of business.
(3) The calculation must be in such a way as to enable the mutual verification of their data to be carried out in relation to other business sectors.
Calculating duty.
According to the Economic Council guidelines, the General Secretariat of the Economic Council (hereinafter referred to as "the General Secretariat ') sets out in the binding directives in accordance with the provisions of Paragraph 2 (1) of the Act (hereinafter referred to as" the binding directive'),
(a) which of the calculations referred to in Sections 6, 7, 9 and 10 must be compiled in the undertaking when and for which performance;
(b) the assumptions under which, in specific cases, the obligation referred to in (a) shall be deemed to have been fulfilled by the accounting officer, following the accounting records.
The power.
According to this Regulation, goods, services and under. - after part or group of them - which the undertaking carries out (for example, produces, sells, provides), business performance, and which the undertaking receives from elsewhere, are the performance received.
Organization of the calculation.
Cost calculations.
Calculating one.
(1) The calculation ones in the preliminary and resulting cost calculations are the firm's performance by quantity, time or otherwise defined. The mandatory directives specify how the calculation ones are to be determined, after which the calculation ones are to be determined directly.
(2) The mandatory directives may also provide that the cost of the calculation one must be calculated per unit (e.g. piece, kg, m, assembly hour).
Cost added.
(1) The calculation of costs shall be based on time-based and factually differentiated costs, in terms of budgeting or accounting, adjusted for cases covered by binding directives as required by the performance of the calculation tasks provided for in Sections 1, 2 and 3 (calculation costs).
(2) The cost is to be attributed to the calculation agents as they relate to them.
(3) The binding directives provide,
(a) how it is to be used to add costs to calculators; and
(b) the period from which it is taken to calculate the cost to the calculators.
Preliminary cost calculations.
In the preliminary cost calculation, the estimated costs are estimated and recorded in the calculation order. These costs must be likely and justified in the calculation sheet or in the calculation documents, unless they can be justified by documents or entries of another field of enterprise.
The resulting cost calculation.
The resulting cost calculations shall identify and recognise the costs incurred by the calculation leader. These costs must be demonstrated in the calculation sheet or in the calculation documents, unless they can be demonstrated by documents or entries of another field of enterprise.
How to compile cost calculations.
(1) The cost calculations must be drawn up in accordance with the calculation formulas laid down in the mandatory directives, after more detailed arrangements in the explanatory notes provided for in Section 2 (2) of the Act (hereinafter referred to as the explanatory notes).
(2) The need for comparability should be taken into account when compiling cost calculations; In particular, the preliminary and resulting calculation of the costs of the same calculation element must be formally and factually comparable.
(3) The method of compiling the cost calculation may be changed only for the serious reasons given in the calculation sheet or in the calculation document.
Calculating returns.
Paragraph 4 to 8 shall apply mutatis mutandis to the establishment of a preliminary and resulting calculation of revenues.
Calculating the acquisition value.
The calculation ones in the preliminary and resulting calculation of the acquisition value are the accepted output by quantity, time or otherwise defined. Otherwise, the provisions of Sections 4 to 8 apply mutatis mutandis to the calculation of the acquisition value.
Calculating notes, calculation sheets and calculation papers.
Calculating records.
(1) The calculations shall be comprehensible, clear and easily controllable.
(2) The calculations must be made in ink, by a machine or by any other means guaranteeing the durability of the records. It is also permitted to use ink pencils.
(3) Calculating entries are not allowed to be made by shorthand.
(4) The calculation notes may not be made either in whole or in part by unreadable cross-cutting or otherwise.
Calculating sheets.
(1) Calculating entries are made on the calculation sheets.
(2) The calculation sheet must contain at least:
(a) the name of the undertaking or firm;
(b) details of the calculation element (its description, designation and the like),
(c) data identifying the amount of costs, revenues or gains (quantity, time, unit price, etc.), if not included in the documents, and the entry of the relevant amount of money;
(d) the signature of the person responsible for the accuracy of the calculation, with the date of completion of the calculation.
(3) The binding directives may provide for additional details of the calculation sheets, if this is required by the performance of the calculation tasks, and may provide for an obligation to keep a list of the calculation sheets.
Calculating papers.
(1) The calculation document must have, in addition to its own content, the following particulars:
(a) the date of issue, for the period covered by it;
(b) the signature of the person responsible for the accuracy or examination of the calculation document.
(2) Article 11 (3) and (4) shall apply mutatis mutandis to the calculation documents.
Storage of calculator sheets and calculation documents.
The calculation sheets shall be kept in order for at least five years and the calculation documents for at least three years from the end of the financial year in which the calculations were completed. The binding directives may provide for longer periods for the safekeeping of the calculation sheets and the calculation documents, if this is required by the performance of the calculation tasks provided for in Sections 1, 2 and 3.
Final provisions.
Adapting the organisation of the calculation.
The binding directives may specify how the organisation of the calculation is to be adapted to the size and operation of the undertaking and the type of performance.
Issue of binding directives and explanatory notes.
(1) The General Secretariat issues binding directives and explanatory notes in accordance with the provisions of § 2 of the Act after hearing the Central Council of Trade Unions and according to which economic sectors or economic groups are to be governed by binding directives or explanatory notes, also after hearing the National Bank of Czechoslovakia, the Central Council of Cooperatives, the Central Association of Trade, hospitality and transport, the Central Union of Monetary Affairs, the Central Union of Industry, the Central Association of Crafts, the Central Administration of Banks, the Insurance Board, the Single Union of Czech Farmers, the Single Union of Slovak Farmers or the Commercial and Industrial Chamber of Bratislava.
(2) The explanatory notes to be issued by the General Secretariat shall be published in the Official Journal and in the Official Journal.
Setting up a business circle.
The General Secretariat shall provide for an order in the Official Gazette and in the Official Journal (Section 3 of the Act), whereby an obligation is made for a number of undertakings to comply with the provisions of this Regulation and the scope of that obligation.
Criminal provisions.
The acts and omissions which are contrary to the provisions of this Regulation or to the provisions laid down therein shall be punishable under the provisions of Section 5 of the Act.
Efficiency.
This Regulation shall enter into force on the day of its publication; by the Prime Minister.
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Regulation Information
| Citation | Government Regulation No. 165 / 1948 Coll., laying down uniform calculation principles |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.07.1948 |
|---|---|
| Effective from | 13.07.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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