Final Results of Production Activity, a form of implementing the objectives immanently inherent in any mode of production and the means for achieving this objective, i. e., its fundamental economic law. The character and social content of the final results are determined by the reigning system of relations of production, primarily by the type of 138 ownership of the means of production and the corresponding economic interests. In capitalist society, final results are assessed from the viewpoint of individual capital, and assume the form of mass and rate of profit, as a form of the realisation of the law of surplus value. Under socialism, whose economic base is public ownership of the means of production, the final results mirror the movement of social production as an integral whole, and therefore represent the final economic result characterising the degree of satisfying social needs, and the effectiveness of resource utilisation. These aspects (satisfying social needs and the effectiveness of production) correspond to the basic interests of society, and are a form of the realisation of the basic economic law of socialism. The fact that socialist production is aimed at meeting the needs of society and achieving the all-round development of each individual objectively highlights social use value. Therefore the quantitative characteristics of the final results are required to express the quantity and usefulness of the products of social production meant for meeting both current and long-term requirements of the society as a whole. At the same time, the quantitative characteristics should take into account the effectiveness and the rational use of labour, material, natural, and financial resources. All these demands are most fully met by the physical volume of the national income, its mass, growth rate, and correlation with the resources used in social production. In the socialist economy, the final economic results reflect the movement of the product along all the phases of social reproduction, up to its ultimate consumption by the people, for the purposes of accumulation, export or strengthening the country’s defences. Thus, in agricultural production it is important not only to grow products, but equally important to transport, store and process them, as well as to sell them to the consumer. The same is true of other kinds of produce. This demands the assessment of successes and the efficiency of social production not by intermediate stages, but by the final use of its results, and ensuring smoothly coordinated and balanced development in all the links of social production. The final economic results have their specific forms of expression as far as the activities of individual enterprises, industrial associations, sectors and economic regions are concerned. However, the basic aim is always to meet social requirements and to use the resources in the most effective way. The contribution of any industrial enterprise or association to meeting these needs may be assessed by the furnishing of the product to the consumer in accordance with the plan and contracts signed; therefore, this indicator becomes the basic indicator in planning and assessing the results of their economic activities. The comlex assessment of the final results of economic activities and economic incentives of enterprises and associations is ensured by using the following indicators: the fulfilment of a plan of product deliveries on the contracts, growing labour productivity, higher quality of output, and higher profits (or lower prime cost of production in certain branches). The more developed socialist society becomes, the more fully its immanent economic laws are manifested, and the more pressing is the need to orient the system and management methods to achieving final economic results. In accordance with the directives of the CPSU and the Soviet Government, the Soviet Union has worked out and established a system of measures to improve planning and ensure that the economic mechanism has a greater impact on raising the efficiency of production and quality of work.