An integrated approach to the solution of urgent tasks of management and the coordinated impact of the plan and incentives on increasing the effectiveness of production and improving the quality of work are characteristic features of the development and improvement of the economic mechanism at the present juncture. In the July 12, 1979, decree of the Central Committee of the Communist Party of the Soviet Union and USSR Council of Ministers, measures to improve centralized planning are combined with the further development of cost accounting and the enhanced role of economic levers and stimuli. Such an approach stems from the line of the Twenty-fifth Congress of the CPSU and the Constitution of the USSR and is firmly based on Lenin's teachin...