Rules No. 89 / 1989 Coll.
Rules of Economic Mechanism for State-owned local production and services with a small number of employees, approved by the Government of the Czechoslovak Socialist Republic of 8 June 1989 No 175
Valid
89
Rules
Economic mechanism for state enterprises of local production and services with a small number of employees, approved by the Government of the Czechoslovak Socialist Republic
of 8 June 1989
In order to ensure the needs of paid services, additional production, business-related activities and additional production and of selected public utility services, *), the National Committee may set up state enterprises with a small number of employees (hereinafter referred to as "the undertaking '). They shall apply the rules of the Economic Mechanism to local production and services undertakings for the years 1988 to 1990 approved by the Government of CSSR Resolutions No 330 / 1987, ČSR No 49 / 1988 and SSR No 298 / 1987, including amendments and additions (hereinafter referred to as" the rules') with the following simplification.
In its decision to apply them, the National Committee shall, in particular, consider the technical and technological complexity of the activities, the scope of the production funds and the performance, the intended territorial scope and the necessary scope of the information it will need to fulfil the rights and obligations of the National Committee.
The application of simplified rules on the economic mechanism shall be decided separately by the national committee; Similarly, it shall decide separately to abolish the application of simplified rules on the economic mechanism.
Furthermore, the national committee may apply the simplification of the rules in the areas of planning, financing, material interest and information system (hereinafter referred to as "simplified rules') to local production and services undertakings with an average registered number of workers up to 100 persons.
The National Committee may apply simplified rules also to undertakings with a larger average registered number of workers, up to a maximum of 200 persons, but only on the basis of the approval of the Federal Ministry of Finance and the relevant Ministry of Interior and the environment.
In other state-owned enterprises with a small number of staff set up by national committees and central government bodies, the application of simplified rules is appropriate in agreement with the Federal Ministry of Finance, the State Planning Commission, the Federal Ministry of Labour and Social Affairs and the Federal Statistical Office.
A. Planning
1. The number of items of all parts of the business plans shall be reduced to the extent necessary to calculate the data relevant for the calculation of the planned contributions and taxes to the budget, the minimum allocations to corporate funds, wage resources and staff figures.
2. The content of the plan indicators is defined in such a way that costs are meant to include expenditure plus depreciation of basic funds, total output is revenue, reduced output is reduced income and reduced services to the population are reduced income for selected disciplines.
3. The other limits and tasks resulting from the aggregate volumes of the limits and tasks set out for the economy under the responsibility of the national committee setting up the undertaking or the social order tasks provided for by that national committee shall be indicated in the available rows of the simplified summary form for the plan under specific conditions.
4. The indicators of the simplified plan are set out in the Annex.
B. Financing
1. The assets of the holding shall constitute the residual price of the principal funds and stocks.
2. The profits of the company for taxation purposes constitute the difference between revenue and expenditure increased by depreciation of basic funds. The appropriations for funds and the use of funds are not included in revenue and expenditure.
3. The enterprise establishes only the development fund, the remuneration fund, the cultural and social needs fund and the reserve fund. Operational records shall be kept on the stocks and movements of funds.
4. Repair, maintenance, expenditure on the development of science and technology shall be paid directly from expenditure.
5. The losses from commercial risk shall be covered by the reserve fund.
6. The Development Fund shall be made up of an allocation from depreciation of basic funds and an allocation from profit.
7. The contributions to the National Committee's reserve and investment fund are not implemented (redistribution processes are not applied).
8. Funds' funds, including FKSP, shall be held in a current account with a money institution.
9. The normal allocation of profits to the Development Fund shall not apply.
C. Adjusting wage resources
The production and drawing of wage resources is generally directed by the system of tariff wages as defined in point II / C 3 (in ČSR) and point II / C 2 (in SSR) of the rules. The share of the other components of wages paid as a percentage of the wage and other personnel costs will be individually determined by the company's founder in agreement with the KNV (NVP, NVB) and the MFCM ČSR, SSR for the sake of uniform procedure.
D. Material interests
The remuneration of staff shall be based on the special revenues of the Ministry of Interior and Environment of the Czech Republic and the SSR on the remuneration of the staff of the small-scale establishments of the national committees and budgetary facilities of the national municipal services committees (hereinafter referred to as "the revenue '), with the following derogations:
(a) where the yield indicates a "national committee, establishment or establishment," this means an undertaking;
(b) the provisions of Sections 2, 8 and 18 of the Decree of the Ministry of Justice of 31 March 1988 No. MH / 13- 9517 / 2807 / 88 and of Sections 2, 7 (9) and 15 of the Decree of the Ministry of Justice of 22 December 1988 No.
(c) personal material interest shall be determined by the founder (National Committee). The Director of the Enterprise shall establish the material interest of other technicaloperators. The principal of the holding shall be paid:
(ca) a basic premium for the annual results of work and business management of up to 30% of the Director's annual basic salary;
(cb) an increase in the premium for achieving a year-on-year profit increase of 1% of the year-on-year profit increase compared with the previous year; the sum of the basic and special premium may not exceed 60% of the basic salary of the manager of the undertaking,
(cc) an exceptional remuneration which may be awarded by the founder (National Committee) for the benefits of the development of the enterprise up to 20% of the total of the basic annual salary for the two-year period under assessment; The granting of other premiums, remuneration and economic performance shares to the Director shall be inadmissible unless the granting of such fees is permitted by a special rule.
(d) for the remuneration of technical operators of such undertakings, the provisions of § 7, paragraphs 1 to 3 of the Decree are amended as follows:
The Director of the Enterprise is assigned to the following functions by the founder (National Committee) and by technical and economic workers directly to the company and shall be subject to the following pay rates at the Kčs monthly frequency:
| ředitel podniku (zástupce ředitele) | od 2 350 do 3 900 |
| odborný referent | od 1 950 do 2 700 |
| referent | od 1 600 do 2 300 |
| administrativní pracovník | od 1 450 do 1 900 |
(da) The Director of the Enterprise shall manage and organise the work and ensure other tasks arising from this function. Qualification assumptions are complete secondary education and 9 years of experience.
(db) The expert officer shall separately provide or carry out comprehensive agendas or sets of works, professional operational work and technically demanding comprehensive agendas and sub-technical agendas on the administrative, economic, operational or technical section. Qualification assumptions are full secondary education and 4 years of professional experience.
(dc) The reference shall carry out more complex part-repeated and varied work or parts of the agenda according to the framework guidelines or usual procedures on the administrative, economic, operational or technical section. Qualifying qualifications are secondary education and 4 years of professional experience.
(e) the undertaking may provide its workers with shares in economic results in accordance with a generally binding regulation for the application of wage forms.
E. Information system
I. Statistics
The company is obliged to process and maintain socio-economic information in a simplified form under specific regulations. The scope, periodicity and reference channels shall be determined by the national statistics authorities in agreement with the Ministry of Interior and Environment of the Czech Republic and the SSR.
II. Accounting and financial statements
1. Undertakings shall keep simple accounts with separate accounting for cash management from the registration of tangible assets and claims and liabilities. Operational records shall be kept on tangible assets, claims and liabilities. The accounts of the company are governed by the FMF's return on the keeping of accounts of small organisations No. V / 2-19 400 / 88, the explanatory notes of the FMF to keep the money diary of small organisations No. V / 2- 19401 / 88 and the explanatory notes of the FMF to keep the book of claims in small organisations No. V / 2- 19399 / 88.
2. Undertakings shall draw up and submit a half-yearly report on the management of small organisations.
F. democratisation of proceedings
The founder shall proceed with the setting up of the undertaking in cooperation with the competent authorities of the ROH. The assembly of the working group shall elect the Director (Head); However, it may decide to ensure that the function of the Board is ensured by the entire working group if the conditions allow.
Annex
Indicators of a simplified plan for state-owned local production and services with a small number of employees
- Reduced revenue
- Reduced income for selected fields
- Total expenditure
| z toho: | materiál |
| mzdy | |
| daň z objemu mezd |
- Profit (difference in revenue and expenditure plus depreciation of basic appropriations)
- Pension tax payments
| - Příděly fondům: | fond rozvoje |
| rezervní fond | |
| FKSP | |
| fond odměn |
- Total wages
of which: wages and other personnel costs
- Maximum annual increase of the MOON base
- Average state of basic resources
- Average stock levels
The plan data shall be provided in:
- fact of the previous year
- plan of the current year in the methodology, organisation and prices of the previous year
| - změny: | metodické |
| organizační | |
| cenové |
- the plan of the current year in the methodology, organisation and prices of the current year.
*) These are mainly operational performance of the urban economy, see code 841 of the list of activities of local economy enterprises and production cooperatives (Guidelines and Guidelines of Czechoslovak Statistics 16 / 1 MH-VD).
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Regulation Information
| Citation | Rules No. 89 / 1989 Coll., Economic Mechanism for state enterprises of local production and services with a small number of employees, approved by the Government of the Czechoslovak Socialist Republic Resolution of 8 June 1989 No. 175 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.08.1989 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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