Chapter 8. All-accountancy. Essay on currency, market and society.

En aquest lloc «web» trobareu propostes per fer front a problemes econòmics que esdevenen en tots els estats del món: manca d'informació sobre el mercat, suborns, corrupció, misèria, carències pressupostàries, abús de poder, etc.

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A short history of money.
Agustí Chalaux de Subirà, Brauli Tamarit Tamarit.

Communal Capitalism.
Agustí Chalaux de Subirà.

An instrument to build peace.
Agustí Chalaux de Subirà.

Semitic legends concerning the bank.
Agustí Chalaux de Subirà.

Telematic currency and market strategy.
Magdalena Grau, Agustí Chalaux.

The power of money.
Martí Olivella.

Chapter 8. All-accountancy.

Features of all-accountancy.
Structure of all-accountancy.
Market analysis in its cycles and sub-cycles.
Differentiation of cheque-invoices.

Thanks to the application of the telematic technology to the cheque-invoice, the monetary network becomes an excellent instrument for the automatic and continuous grasping of the magnitudes abstracted from the specific, elementary, market phenomena.

The centralization and analytic-statistic handling of the data obtained through this network constitutes the market all-accountancy we will deal with in this chapter.

1. Features of all-accountancy.

We call market all-accountancy simply «the measure, analysis and statistics, exact, continuous and dynamic, of the monetary market, which may be attained through the centralized and automatic grasping of all the information supplied by each and all the pro-telematic cheque-invoices -grasping the elementary market phenomena, that is the elementary monetary changes- issued during a given period of time». The accounting year or period under consideration will be reduced according to the technological possibilities of the pro-telematic monetary network.

The all-accountancy will have to be as complete as possible. All the possible accounting systems will converge in it: if, at the beginning, this is not technologically possible, it will be necessary to establish preference standards and, little by little, to cover all the fields and aspects of the market.

Of course, all-accountancy will attain exclusively the trade data concerning goods and monetary units and trade values; in no case will it concern persons or specific trade agents: the personalized information will be protected and guarded by Justice.

The all-accountancy centralization of cheque-invoices will be made, of course, for all the geopolitical community, in order to obtain the macro-trade magnitudes. The successive steps in the working out of this all-accountancy on a geopolitical level would be:

Every accounting conern (Trading Banks and Savings Banks), after transferring to Justice all the information contained in the cheque-invoices signed by their customers, will work out the partial statistics and analyses on the depersonalized data contained in these cheque-invoices.
The accounting concerns will send these partial data to higher local centres -town councils, county councils, ethnic groups...-, where the integration at the relevant local level will be carried out.
Finally, the centralization on a geopolitical community basis will be possible.

2. Structure of all-accountancy.

The task of organizing the structure of this all-accountancy will be left to technicians and experts.

However, we shall give here some general bases, in terms of the market analysis in well-differentiated cycles and sub-cycles.

Within these cycles and sub-cycles may be established sectors and subsectors -according to products, geographical areas...-, as needed, in terms of the necessities which will appear.

3. Market analysis in its cycles and sub-cycles.

Market consists of the exchange of goods, whether produced goods or producing goods.

If we analyse the market from the point of view of the producing goods -or production agents- which are what companies buy so that they may help in the production processes for a salary, we must only make the difference between the different sorts of existing producing goods¹³:

Labour, purchased by the company against an actual salary;
Capital, purchased by the company against payment of interests;
The company's spirit and management, purchased against profits;
Invention, purchased by the company against payment of royalties.

This discrimination does not produce any sort of especially interesting analysis within the market.

The situation changes if we consider the market from the point of view of the exchange of produced goods.

Among the produced goods two sorts must be distinguished:

In the first place, we have the socially non-finished goods: they are those which have not yet finished their trade life, which must still stay on the market, for some of the following reasons:

because they have been bought by a company which, after transforming them, will again sell them to a third company; they are then goods technologically and socially unfinished, or current production goods;
because they have been bought by a company which will use them instrumentally in new production processes: they are technologically finished goods, but socially unfinished and unfinishable, because of their quality, or investment goods;
because they have been bought by a retail shop or industry, which will then sell them to the end-user: they are goods technologically finished and socially unfinished but finishable, or goods for consumption.

In the second place, there are the socially finished goods, which are those coming from the market, to which they will not return. In practice, they are those goods that consumers have already bought in retail shops and industries. When they are purchased by a consumer, these goods reach the end of their trade life.

Based on these differences among produced goods, we can make a parallel analysis of the market in two main cycles, the first of which includes then three sub-cycles:

The production cycle includes all the exchanges of socially unfinished goods, -documented by their corresponding cheque-invoices-. It breaks down into:

Sub-cycle of current production and wholesale shops: it includes all the exchanges of current production goods;
Sub-cycle of investment production: it includes all the exchanges of investment goods;
Sub-cycle of retail shops and industries: it includes all the exchanges of goods for consumption.

The consumption cycle includes all the exchanges of socially finished goods -also documented by the relevant cheque-invoices-, that is the exchanges carried out between retail shops and industries and consumers.

4. Differentiation of cheque-invoices.

The all-accountancy we suggest must follow the basic analysis we have just explained.

Now, in order to make the task of all-accountancy easier, it is advisable that the cheque-invoices be differentiated at the most and the best in types and sub-types, corresponding to the trade cycles and sub-cycles where they belong. This differentiation is very easy to carry out in practice, through number codes, colours.

So the following types of cheque-invoices will be established:

Cheque-invoices for the sales-purchase of produced goods:

Cheque-invoices for the sales-purchase of socially unfinished goods (production cycle):

Cheque-invoices for the sales-purchase of current production goods (sub-cycle of current production and wholesale shops);
Cheque-invoices for the sales-purchase of investment goods (sub-cycle of investment production);
Cheque-invoices for the sales-purchase of goods for consumption (sub-cycle of retail shops and industries).

Cheque-invoices for the sales-purchase of socially finished goods (consumption cycle).

Cheque-invoices of sales-purchase of producing goods: these cheque-invoices will not be made for each merchandise, but for each company: every company will prepare them as a single salary sheet, where will be indicated the number of salaries which the company must pay to the production forces which cooperate with it, in every chosen time period (month, quarter...).

Note:

¹³We will not now indulge in a polemic, and will assume that these are the four active production factors which really are active in the company and paid by it; later, in chapter 15, we shall see why of this consideration.

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