Unity of Plan and Cost Accounting

Abstract

The experience of economic development in the USSR and the other socialist countries has graphically and convincingly revealed the scientific criterion by which we should be guided in the elaboration and execution of economic reforms. This criterion is the conformity of each reform to the nature and objective laws of the planned socialist economy, to the specific features of the given stage, the achieved level and the needs of development of the productive forces. This criterion follows directly from the fundamentals of Marxist-Leninist theory on the building of socialism and communism.