ABSTRACT
The primary element of the socialist national economy is the enterprise, operating on the basis of cost accounting and functioning as the socialist producer of commodities. The unity of common interests, of centralized guidance, with cost accounting and economic stimuli is an objective law of socialism that should be constantly realized through organizational-economic work. An important role in the improvement of economic management will be played by the specialized associations that are being set up to function on the basis of cost accounting. The economic reform signifies a fundamental change in the system of centralized planned guidance of industry, which will be organically combined with broad economic initiative on the part of the enterprise and greater economic stimuli. The problem of combining centralized planned guidance with the use of commodity-money relations, with the plan assuming the leading and decisive role, is acquiring increasing theoretical and practical importance.
