Work-Standard Accounting Practices: NSBM Technique

The National-Socialized Basis Method (NSBM) Technique represents the more sophisticated, comprehensive way of conducting Command-Obedience Account Bookkeeping in conjunction with applications of Mission-Type Economic Planning (MTEP). Unlike the Life-Energization Basis Method (LEBM) Technique discussed in the previous Entry, there is far greater emphasis on maintaining constant communications between the Economic Planner and their “retinue of Accountants” than what is normally expected in LEBM Technique. Here, the Inspector and the Delegate, the latter of which fulfills the role of Bookkeeper in Command-Obedience Account Bookkeeping, act as the State and Totality’s instruments of accountability and transparency among the workspaces of different Enterprises.

The feasibility of NSBM Technique is made possible by dint of Council Democracy being applied to every workspace in each Enterprise. On the one hand, information from the Totality is relayed through the Vocational Civil Servants at the workspace or the Investors at the Kontore. On the other hand, additional information may even be relayed from the State through the State Commissariats or the Central Planners. The result is the ability of an individual Enterprise to contribute different types of Arbeit and Geld through the LER and LERE Processes, including the ability to facilitate multiple different transactional sales.

One notable advantage of NSBM is that an Enterprise becomes able to start issuing NSFIs, special financial instruments pegged to the Work-Standard, at the Kontore. With NSFIs, an Enterprise will be able to accept payments of Actual Geld from interested Investors, allowing it to acquire additional sources of Arbeit (and by extension, Geld) beyond its initial production processes and transactional sales. NSFIs such as “Fiefs” and “Work-Plans” can serve as viable ways of obtaining other sources of Arbeit and Geld from Investors. In particular, the Work-Plans require the usage of the NSBM Technique because their associated production processes have yet to occur, but the transactional sales for the NSFIs have already taken place.        

The idea of production processes or transactional sales that are scheduled to take place goes farther than the anticipation of an influx of Actual Geld into the accounts of an Enterprise. There is the obvious implication that most Invoices within the Tournament will be processed through the NSBM Technique as opposed to the LEBM Technique. The increased importance of Invoices in the NSBM Technique is what will make MTEP more significant in necessitating the emphasis on greater interactions between the Economic Planner and their retinue of Accountants.

When an Invoice gets sent to an Enterprise by a Customer, another Enterprise, or the State from within the Tournament, it always goes straight to the Economic Planner. The Economic Planner interprets the Invoice as a Direct Order to oversee a production process pertaining to the information therein. They will relay that information to the Delegate-as-Bookkeeper, who in turn informs the Vocational Civil Servants at the workspace. The Vocational Civil Servants, in their attempts to carry out the Invoice, will be contributing an additional source of Actual Arbeit from their existing production processes. As expected, the Actual Arbeit gets converted into Actual Geld at the Life-Energy Reserve but, unlike in the LEBM Technique, no additional source of existing Actual Geld will occur from the corresponding transactional sale. Yes, there will be another source of Actual Arbeit from the transportation and distribution of the finished products to the Tournament, but any existing Actual Geld from the transactional sale is not going to happen immediately. Until the Customer makes the decision to purchase the finished products at the Tournament, no existing Actual Geld is going to be transferred to the accounts owned by the Enterprise.

In the meantime, the Delegate of the Enterprise, in their role as the Bookkeeper, will record the resulting contributions of Actual Arbeit and their subsequent conversions into Actual Geld in related entries on their SSR documents. An Accountant–assuming there is an entire retinue of Accountants at an Enterprise–will take the information from the Statement of Self-Reciprocation, make the appropriate corrections, and enter the final amounts in the Financial Ledger for the Economic Planner. This is of course what would happen if this was Actual Arbeit and Actual Geld in the LER Process, something that the NSBM Technique is just as capable of accomplishing as the LEBM Technique.

If the Enterprise in question happens to be affiliated with the Military-Industrial Complex and creating Military Arbeit, then it must be readily converted into Actual Arbeit and then into Actual Geld by the Ministry of War (which oversees the Military-Industrial Complex). All payments of Actual Geld made to the Ministry of War and the Military-Industrial Complex shall be converted into Military Geld. This includes any transactional sales involving the purchasing of military-grade hardware and ordnance. We can expect the State to be the biggest source of Military Geld for the Military-Industrial Complex. Should any Military Arbeit be created during wartime, the Ministry of War shall reserve the final authority to directly disclose the contributions to the Central Bank.  

The willingness of the Ministry of War to disclose how much Military Arbeit was created during wartime will depend on whether the Military Arbeit in question was contributed on the battlefield or by the Military-Industrial Complex. Any Military Arbeit sourced from the battlefield is going to be delayed to the extent that the NSBM Technique automatically guaranteed to be employed over the LEBM Technique. Military Arbeit created through the production of military-grade hardware and ordnance at manufactories can easily be recorded by their Economic Planners and Accountants. The usual procedures are carried out, except the Economic Planners deposit their Financial Ledgers through the Ministry of War, rather than the State Banks like their civilian counterparts in the VCS Economy, National Intranet or even the Student Economy.    

For Digital Arbeit from the LERE Process, the Digital Arbeit must be converted into Actual Geld before it can be counted toward the Total Productive Potential by the Central Bank. Digital Geld may be received from transactional sales, which can be processed real-time by the Enterprise through the accounting software discussed in the previous Entry. The usage of Digital Geld as a digitalized Legal Tender complementing the Actual Geld becomes relevant if the Nation relying on the Work-Standard has already established a National Intranet and has Digital Enterprises operating in it. Special virtual facilities are standing by in the Digital Realm, ready to process the contributions of Digital Arbeit from the National Realm.

These virtual facilities were mentioned elsewhere and referred to as the “LERE Refineries.” A single LERE Refinery can register untold amounts of Digital Arbeit created from virtual economic activities on Websites, Computer Servers, and Computer Networks. Each LERE Refinery is governed by an “Intranet Service Provider” responsible for specific jurisdictions across the National Intranet. Economic Planners assigned to Digital Enterprises coordinate themselves and their retinues of Accountants through “Social Forums,” which represent a digitalization of Council Democracy on the National Intranet and hosted by a designated Intranet Service Provider. Thus, all communications between them and the Intranet Service Providers are facilitated through those Social Forums.

When Digital Arbeit is created by Digital Enterprises, it gets transmitted to the LERE Refineries by means of the “Blockcycle Technology.” This accounting software described in the previous Entry will be specifically designed to accommodate the Blockcycle Technology, thereby allowing both the LERE Process and the NSBM Technique to be in sync with each other. An “Intranet Service Provider” will process the Financial Ledger of an Economic Planner from a Digital Enterprise, convert any Digital Arbeit and Digital Geld into Actual Arbeit and Actual Geld before transferring them to the Life-Energy Reserve. Any Actual Arbeit from the Digital Realm gets automatically converted into Actual Geld.  

An entire Treatise can be written about how Digital Arbeit can be created in the Digital Realm and registered as Actual Arbeit. What deserves to be mentioned here is that the NSBM Technique is ideal for larger Enterprises, such as State Enterprises and certain Social Enterprises, where they are capable of handling large-scale transactional sales in varying types of Arbeit and Geld. Not to mention receiving untold amounts of Actual Geld from Investors purchasing their issued NSFIs at the Kontore.     

Like the LEBM Technique, the NSBM Technique also relies on three sets of financial documents reporting the occurrence of Arbeit and Geld being created or transferred. One copy gets deposited to the State Banks or the Ministry of War if there is Military Arbeit and Military Geld. For Digital Arbeit and Digital Geld, it is the LERE Refineries overseen by the Intranet Service Providers that handle the depositing of the Financial Ledgers. A second copy is kept in the internal financial records of the Enterprise in question. This will be the one that the Inspector will be scrutinizing on behalf of the Central Planners, Central Bankers, and the State Commissariats of Wages and Prices. The third copy is either the Invoice that was created by the Customer or the Receipt that the Enterprise gave to the Customer, the latter of which is to confirm that the Customer had already paid the Enterprise during the anticipated transactional sale.

And just like the LEBM Technique, the NSBM Technique has its own set of limitations. The most significance issue is that Invoices on their own do not necessarily signify an Explicit Intent to pay. That is an important distinction in contrast to the Receipts that can sometimes occur with the NSBM Technique. Whoever initiated the Invoice may not have the same resources as the Council State, the Military-Industrial Complex, or an Intranet Service Provider. At the same time, the Enterprise in question may not have been able to provide the requested products or services for one reason or another.

In those circumstances, the burden automatically falls on the Economic Planner to enforce the terms of the Invoice that a Customer gave to the Enterprise or, in other cases, the NSFI that an Enterprise issued to an Investor. Obviously, the potential for human error is going to increase if the Economic Planner does not already maintain constant communications with their retinue of Accountants and the accounting software that they will use as part of their Vocations.   



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