Realised Output, the products of a socialist industrial enterprise, which it delivers to the customer (purchaser) or marketing body and are paid for by them. In the USSR the volume of realisable output includes the cost of finished products, semi-finished products, and products of auxiliary shops manufactured and delivered to a customer and used by the enterprise for its own capital construction and non-productive facilities. This index also includes the cost of realisable activities of an industrial nature (performed both to meet factory orders and orders of the non-productive facilities and services of the enterprise), the cost of the capital repair of the transport and other equipment of the enterprise, and the cost of the plant and machinery that are part of the fixed assets of the enterprise. Realisable output also includes those products that remained in the stores and shipped at the beginning and the end of the planned period. The products manufactured from the raw and other materials supplied by the customer and paid for by the manufacturer enterprise are included in the realisable output of the manufacturer enterprise. This output does not include the cost of work-in-process turnover, i. e., the cost of products intended for further processing at the same enterprise; an exception is made for the products of enterprises and industries where this turnover is included in commodity production. Qualitatively the indicator of realisable output significantly differs from that of gross output in that it is a better incentive for improving quality, and encourages planning and economic bodies to study the market for better satisfaction of needs. For a production association the volume of realisable output on the whole is defined as the cost of the products manufactured by all production units irrespective of their location and realised by the association (including those sold to the enterprises incorporated in the association) and those which are manufactured and sold by autonomous enterprises incorporated in the association. The planned volume of output to be realised is specified in current wholesale prices determined in the plan (including premia and discounts indicated in price lists) or in equivalent prices used to calculate the amount of commodity products. The targets for the output to be realised are set for associations and enterprises to estimate the extent to which they honour the commitments for delivery of producer and consumer goods in compliance with the range under agreements and factory orders for export.
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