Fundusze spożycia zbiorowego w przedsiębiorstwach państwowych

• Autorzy: Antoni Hanusz

Warianty tytułu

Funds of Collective Consumption in State-Owned Enterprises

• Języki publikacji: PL

Abstrakty

Problematyka finansowania spożycia zbiorowego w okresach nasilających się trudności gospodarczych, stanowi przedmiot szczególnego zainteresowania ze strony państwa, organizacji społecznych i politycznych oraz załóg pracowniczych, a także nauki. Wiąże się to zwykle z koniecznością poszukiwania dróg i sposobów zapewnienia ochrony socjalnej grupom ludności o stosunkowo niskich dochodach indywidualnych. Tworzone w przedsiębiorstwach fundusze spożycia zbiorowego (społecznego) obejmują swą treścią dwie grupy zagadnień. Pierwsza, nazywana zakładową działalnością socjalną, finansowana jest ze środków zakładowych funduszy socjalnych. Druga dotyczy zapewnienia warunków mieszkaniowych pracownikom i ich rodzinom. Służyć temu celowi mają środki gromadzone w zakładowych funduszach mieszkaniowych. Oba rodzaje funduszów, o których mowa, tworzone są obligatoryjnie we wszystkich uspołecznionych zakładach pracy. (fragment tekstu)

EN

The funds of collective (social) consumption, created in nationalised enterprises, cover two groups of problems. The first of them, known as the workplace social activity, is financed from the social funds of the enterprise. The other one lefers to provision of accomodation for workers and their families. This goal is served by moans collected in the workplace housing funds. The basic source for formation of workplace social funds is the basic deduction which is a fixed percentage surcharge on the costs of the enterprise. Formation of social funds from own costs stabilizes the flow of financial means, which enables a long-term planning of social activity. The basic deduction is formed in relation to the average monthly salary in nationalised economy in the last year. The rate of this deducation is fixed at 25 per cent. It may be raised by the government for those branches of national economy or enterprises where employees work in particularly difficult conditions. Apart from basic deductions, enterprises may raise the. social funds by supplementary deductions, also charging the costs of basic activity. The purposefulness of supplementary deductions is dictated by non-typical social expenses. According to binding regulations, the workplace social funds may be arbitrarily supplied with a complimentairy deduction from a staff fund, formed from the profit. Beside the basic, supplementary and complimentary deductions the workplace social funds can be supplied with returns from the so-called own income. Those are mostly fees lor workplace social services paid by individuals and organisational units, the bank interest from the means of social funds deposited on bank accounts, and also special subsidies from social and union organisations, as well as subsidies from the Social Insurance Institution. The workplace social funds finance workers' holidays, open-air recreation on week-ends, vacation of children and youth from less well-off families, expenses on workers' garden plots, and others. The workplace social investments are financed from own means and from external means. The own means include a part of the enterprise social fund, amortization deductions ironi own social facilities, the sums from the staff fund, the returns from the sale of fixed assets used or social activity. The external means are bank credits, borrowing from other enterprises, subventions from social and union organisations, and others. The workplace housing funds are fornted from the yearly basie deduction, calculated per employee as 12.5 per cent of average monthly salary. It is also a surcharge on the costs of enterprise. Apart from that, enterprises can them-selves supplement the housing funds from the means of the staff fund, and from so-called own returns. The means of workplace housing funds are destined for financing the building of houses for the workers, for financial assistance to rent accomodation, and for other purposes. It should be noticed, however, that there are still many unsolved problems, as regards formation and spending of workplace social and housing funds, and organisation of social activity in enterprises. The purposefulness of economic and service activity, not directly connected with the basie activity of the enterprise, can be in generał objected. Providing services under the workplace social activity, as well as building and administration of own houses, do not fit the modern model of a state-owned enterprise. The funds of coilective consumption, formed by enterprises, should give a financial basis to undertake social activity. The size of those means has to control the demand for certain services, subsequently bought by the enterprise from specialised units. An essentially important problem is the correct choice of sources to form the funds of collective consumption in enterprises. If the funds should have an eąualizing character, they should be independent from the profit of enterprises. Otherwise, disproportions between particular enterprises would appear in quantity and quality of social services. The use of social services as an incentive factor cannot be accepted to be a correct solution. (original abstract)

Słowa kluczowe

PL

Przedsiębiorstwo państwowe; Finansowanie przedsiębiorstwa; Fundusze publiczne

EN

State enterprises; Financing enterprises; Public funds

• Czasopismo: Acta Universitatis Lodziensis. Folia Iuridica
• Rocznik: 1989
• Numer: nr 40
• Strony: 63--81

Twórcy

autor

Antoni Hanusz

• Uniwersytet Marii Curie-Skłodowskiej w Lublinie

Bibliografia

• 1. N. Gajl, Zasady systemu finansowego przedsiębiorstw państwowych, Warszawa 1976, s. 129.
• 2. A. Hanusz, Początki finansowania działalności socjalnej przedsiębiorstw, "Annales UMCS", sectio G (w druku).
• 3. A. Hanusz, System finansowania zakładowej działalności socjalnej w przedsiębiorstwach państwowych w latach 1974-1983, "Annales UMCS" 1984, sectio G, s. 231-250.
• 4. J. Kaleta, Finanse przedsiębiorstw w warunkach reformy gospodarczej, Warszawa 1985, s. 204 i n.
• 5. S. Zakrzewski, Doświadczenia i propozycje współpracy przedsiębiorstwa "Pomerania" z zakładowymi ośrodkami wczasowymi, [w:] Wypoczynek urlopowy ludzi pracy i członków ich rodzin, Warszawa 1984, s. 114 i n.
• 6. H. Zarychta, Działalność socjalna przedsiębiorstw państwowych w warunkach reformy gospodarczej, "Praca i Zabezpieczenie Społeczne" 1983, nr 5-6, s. 8.