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EN
The article discusses the methods of redistribution of development funds applied over the years 1974-1976 on the basis of studios carried out in the Association of Knitwear and Hosiery Industries. These methods were analyzed from the viewpoint of their economic nature and range of their utilization in the economic policy pursued by the association. There are presented both causes of their utilization, wide application and their consequences (mainly negative) for that stimulating function, that was to be performed by the development fund, and thus for economic effectiveness of enterprises. This analysis allowed to formulate conclusions concerning directions of improvement of this element in the financial system of enterprises.
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