ESSENTIALS IN THE INDUSTRIAL ACCOUNTING SYSTEM COST ACCOUNTING FOR STATE-OPERATED ENTERPRISES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00809A000700120246-4
• Release Decision: RIPPUB
• Original Classification: R
• Document Page Count: 1
• Document Creation Date: December 22, 2016
• Document Release Date: September 14, 2011
• Sequence Number: 246
• Publication Date: July 23, 1953
• Content Type: REPORT

Sanitized Copy Approved for Release 2011/09/14 :CIA-RDP80-00809A000700120246-4
CLASSIFICATIOgNg~glR~EySTRICTED ply
CENTRAL INTELLIGE~CY REPORT
INFORMATION FROM
FOREIGN DOCUMENTS OR RADIO BROADCASTS CD NO.
COUNTRY China DATE OF
INFORMATION 1952
SUBJECT Chinese Annotated Bibliography, Item 361
(Economic)
HOW
PUBLISHED Book
WHER''
PUBLISHED shanghai
DATE
PUBLISHED Nov 1952
LANGUAGE Chinese
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PLO. OF PAGES 1
SUPPLEMENT TO
REPORT N0.
THIS IS UNEVALUATED INFORMATION
Title: Essentials in the Industrial Accounting System~ost Accounting for State-
O~erated Enterprises
Author: Chu Pai-ying (~,L, ~ ~` )
Publisher: Chung-kuo Kung-yeh Yueh-k'an She, Shanghai, November 1952
Sponsor or
Issuing Authority: None indicated
Area of Coverage: China
Subtects Covered: Accounting and statistical methods; lndustriel management.
ocholarahip Evaluation: Popular consumption.
Review: Introduces the Soviet system of auditing, cost accounting, and account-
ability for the purpose of reducing production costa. Discusses econom-
ical use of raw materials, ]abor, reducing idle time of equipment ands
machinery, etc. Discusses and explains the operation of the system in
various departments and sections of factories.
NSRB
Sanitized Copy Approved for Release 2011/09/14 :CIA-RDP80-00809A000700120246-4