DECREE FOR MACHINE BUILDING MEASURES FOR INTRODUCING PRACTICAL ACCOUNTING PRINCIPLES IN PEOPLE-OWNED ENTERPRISES UNDER THE MINISTRY

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP82-00039R000200140032-0
• Release Decision: RIPPUB
• Original Classification: R
• Document Page Count: 8
• Document Creation Date: December 22, 2016
• Document Release Date: March 26, 2012
• Sequence Number: 32
• Publication Date: September 19, 1952
• Content Type: REPORT

Declassified in Part - Sanitized Copy Approved for Release 2012/03/26 : CIA-RDP82-00039R000200140032-0
/'
Decree 'for Machine Buildi
tical Accounting Principles in People-Owned Enterprises Under the Ministr
Ministerialblatt der Deutschen Demokratischen
Republik, No 15, 10 May 52, pp 43-44,(perman
Legal .fiazetteA)
Declassified in Part - Sanitized Copy Approved for Release 2012/03/26: CIA-RDP82-00039R000200140032-0
Declassified in Part - Sanitized Copy Approved for Release 2012/03/26: q1A-RDP82-00039R000200140032-0
Measures for Introducin
Ente rises Under the Ministryc
Ministerialblatt der Deutschen Demokratischen
Republik, No 15, 10 May 52, PP 43-44,(perman
Legal tazetteA)
Declassified in Part - Sanitized Copy Approved for Release 2012/03/26: CIA-RDP82-00039R000200140032-0
TAT
DIRECTIVE
OF THE MINISTRY FOR MACHINE BUILDING. ON MEASURES
FOR THE INTRODUCTION_OF.THE PRINCIPLE OF BUSINESS ?
ACCOUNTING IN THE PEOPLE'S-OWNED ENTERPRISES UN-
DER ITS SUPERVISION
From t Ministerialblatt der Deutschen Demokratischen Republik
[ministerial Gazette of the German Democratic Republic], No 15,
10 May 1952, Berlin. Pages 43-44.
Pursuant to Article 2, Paragraph 1 and Article 3, Para-
graph 2 of the Decree of 20 March 1952 on Measures for the Introduc-
tion of the Principle of Business Accounting in ILnterprises of the
People's-Owned Sector of the Economy (Legal Gazette, page 225) and
pursuant to Article 1 of the Yirst Implementing Ordinance thereto
of 7 April 1952 -- Determination of the Legal Succession to the
Federation of People's-Owned Enterprises -- (Legal GazetteL page
287), the following' is ordered:
All People's-Owned enterprises under the supervision
of the Ministry for Machine Building whichst at the time of pro..
mulgation of,this H'x;ctive are enterprises within the meaning of
Article 2, Paragraph 1 of the Decree of 20 March 1952 on Measures
for the Introduction of the Principle of Business Accounting in
enterprises of the People's-Owned Sector of the Economy (Lepl.
,
. _
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ARTICLE 2
(1) Pursuant to Article 3, Paragraph 1 of the Decree
of 20 March. 1952 (Legal Gazette, page 225) the following Federa-:
tion of Peoplelso.Owned Enterprises are dissolved:
1. In the Jurisdiction of the Main Administration for Heav
Machine Buildino.:
the Federations of People's-Owned hnterprises
(a). of Power Machine Building (EKM) with head-
quarters in Halle (Saale),
(b) for Machine Tools and Tools (WMW) with head-
quarters at Chemnitz,
(c) ?for Equipment for Mining and. Heavy Industry
(A,BUIS) with headquarters at Merseburg, .
(d) for Cast and Wrought Products G US) with
headquarters at Leiprzig;
2. In the jurisdiction of the Main Administration for General
a. ? .0...at... .1.0?????????....110.40???????? .1.0101 .11104.*0
Machine Building.
the Federation of People's-Owned Enterprises
????? (a) of the Hardware Industry (MENA) with head
quarters in Zwickau,
(b)."4-71077Te;ctile and Clothing Machines (TEXTIMA)
with headquarters in Chemnitz.
,
(c) for Agricultural, Constrqction and Woodworking
Machines (LBH) with headquarters in Leipzig.
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Declassified in Part - Sanitized Copy Approved for Release 2012/03/26 : CIA-RDP82-00039R000200140032-0
(d) for Building of Printing Plant and Paper kro-
cessing Machinery, Fire Extinguishers and Scales (Polygraph) with
headquarters in Radebeull
(e)
for Armatures and Sanitary Fixtures (SANAR)
with headquarters in Halle (Saale),
(f) for Machine Building for the Food, Liquor and
Tobacco, Refrigeration and Chemical Industries (NAGEMA) with head-
quarters in Dresden,
(g) for Industrial Hardware (TEWA) with headquar-
ters in Chemnitz including the Tool Division with headquarters in
Gotha;
3, In the Jurisdiction of the Main Administration for the Electrical
Industry:
the Federations of Peoplels-Owned Enterprises
(a) for padio and Telecommunications Equipment (RFT)
with headquarters in Leipzig,
(b) for Electrical Machine Building (VEM) with head.
quarters in Berlin,
(c) for Electrical Fixtures, Cables and, Appliances
(IKA) with headquArters in Leipzig;
-dodo"
..eamaamimeftne.14101?111M?4.1. ? .1111.1411101101.11.10.d
LI, In the jurisdiction of the Maill_Admint2.,sration_for_Eacisign
4.4 woo
Instruments and (22.11.u:
the Federations of People's-Owned Enterprises
(a) of the Precision Instrument Industry (MECHANIK)
with headquarters in Dresden,
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(b) for Precision and Optical Instruments (OPTIK)
with headquarters in Jena;
5. In the jurisdiction of the Main Administration for Vehicle
the Federation of People's-Owned Enterprises
(b) for Locomotive and Railway Car Building (LOWA)
with the headquarters in Wildau Teltow Kreis;
6. In the jurisdiction of the Main Administration for Shi2puildinl:
the Federation of People's-Owned Enterprises
(a) Federation of Yeople's-Owned Shipyards (VVW) with
headquarters in Rostock,
(b) for Building and Repair of Seagoing Ships
.(HOCHSEESCHIFFBAU) with headquarters in WarnemIldee
(2) The liquidation of the affairs of the Federations
of People's-Owned Enterprises which have been dissolved win be
conducted in compliance with the provisions of the Second implemen-
ting Ordinance of 7 April 1952 Plnancial
Uazette, page 288), and be completed on or before 30 April 1952.
(1) According to Article 3, Paragraph 2 of the Decree
of 20 March 1952, the following Administrations of Peoplelso.Owned
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Enterprises are established effective as of 10 April 1252: List
omitted].
(2) The Administrations of People s--Owned Enterprises
(VVB) indicated in Paragraph 1 are placed under the supervision of
the competent Main Administrations of the Ministry for Machine
Building and constitute subordinate administrations within the
megning of Article 3, Paragraph 5 of the Decree of 20 March 1952.
AaTICLE
The plants assigned to the Administrations of People
Owned Enterprises have been set forth in the list of plants assigned
to the Ministry for Machine Building, arranged according to adminis-
trations. Copies of this list will be furnished to the chiefs of
the Administrations of Peoplets-Owned Enterprises.
ATI OLE
(1) The Administrations of ieoplets-Owned Enterprises
(VVB) are required to adopt the financial budget previously adopted
by the Federations of Peoplels-Owned Enterprises lox' their own
(administratve) activities.
2) The expenses of the Administrations of l'eoplets-
uwned Entel.prises will be met by the overhead charges levied upon
the plants assigned to them and included in the budgets of these
plants for the plan-year 1252.
Ali:TIME 6
The chiefs of the Administrations of Peoplels-Owned
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Enterprises are responsible for assuring that the names of the
plants assigned to such administrations and of the persons entitled
to represent such plants are entered) according to Article l5 of
the Fourth Implementing Ordinance of 7 April 1952 .. Register of
People's-(wned Enterprises (Legal Gazette.1 page 290)3 in the
Register of People's-Owned Enterprises (Commercial Register --
Division C)4
Ministry for Machine Wilding
railer
Minister
00
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