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Abstract
The Party Program and the resolution of the November (1962) Plenum of the CPSU Central Committee have outlined the direction to be taken in improving economic guidance and planning as the prerequisites for creating the material and technical base of communism. They provide both for greater centralization in the planning of the economy and for expansion of economic independence and the rights of enterprises within the framework of the unified economic plan. At the same time, the 22nd Party Congress and the Plenum of the CPSU Central Committee have given much attention to strengthening cost accounting in the enterprises as one of the important instrumentalities for developing the economy during the period of the building of communism.