Counter (Upwardly Adjusted) Plan, in the USSR, a plan for economic and social development elaborated by the collective of a production association (enterprise) and approved by a higher organisation containing higher targets than those originally assigned for the same period in the five-year plan. It represents a generalised expression of individual and collective counter plans and socialist commitments undertaken by workers in all shops, sectors, teams and other departments. The main purpose of counter plans is to overfulfil five-year plan assignments for a given year. Work collectives assiduously look for and make full use of internal reserves in their bid to achieve the best possible results in their productive activities, and to attain the objectives earlier, and with less expenditure of resources, than stipulated in the fiveyear plan. The elaboration and approval of counter plans is important for increasing the effectiveness of socialist emulation between work collectives, production associations and enterprises, their departments and individual production sectors. They help to better utilise labour power, production capacities, and raw and other materials. Counter plans are compiled with regard to the range of commodities satisfying consumer requirements, and also with regard to indicators characterising the efficiency of social production and quality of output (increasing the share of quality produce in the entire volume of output, raising labour productivity, economising on the material resources, lowering the cost of production, increasing profit, profitability and output-asset ratio). If the counter plans exceeding the five-year plan assignments for a current year are approved and fulfilled, what is deducted and transferred to the economic incentives funds thanks to higher profits is larger than usual; if not fulfilled, the deduction is lower than normal. Therefore, workers at the enterprises and associations which fulfil their commitments receive larger bonuses.