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Material Product System
Material Product System (MPS) refers to the system of national accounts used in the former Soviet Union and the Eastern Bloc countries until around 1990,〔Janos Arvay, "The Material Product System (MPS): A Retrospective," ''The Accounts of Nations'', edited by Zoltan Kenessey, IOS Press, 1994, pp. 218〕 as well as in China 1952-1992. The MPS has now been replaced by the UNSNA accounts in most countries that used MPS, although some countries such as Cuba and North Korea have continued to use MPS alongside UNSNA-type accounts. Today it is difficult to obtain detailed information about accounting systems which are an alternative to UNSNA, and therefore few people know that such systems exist and have been used by various countries.
==Differences between MPS and SNA==
The main structural differences between MPS and UNSNA are attributable to a different interpretation of newly created value, and of the accumulation of stocks of wealth. Consequently, there are differences in grossing and netting procedures for the main aggregates. In MPS, many services are not regarded as value-adding, and therefore excluded from total net output. As the name suggests, the MPS aims to measure the annual output of ''material goods'', in contrast with services. In MPS the economy is divided up into three sectors: (1) socialist productive enterprises, (2) the non-productive sphere, and (3) households. Typically the planning authorities also collected comprehensive data on the physical units of products produced. This is normally not the case in conventional national accounts, which measure only the value of outputs produced.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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