Intra-Plant Calculus, relationships between a socialist enterprise in its entirety and its sections, which serve to stimulate the economical use of live and past labour in order to satisfy the interests of society and each of its members to the greatest extent; a method of planned operations inside an enterprise, which ensures fulfilment of plan targets. Intra-plant calculus is founded on the division of labour between the enterprise’s sections, as well as on their definite economic independence. It serves to combine the interests of the sections and individual workers with those of the enterprise as a whole. Intra-plant calculus consists of comparing expenditures involved in the given volume of work with the plan figures and in providing incentives to the workers for economising. The sections are given plan targets for the volume and nomenclature of products, certain kinds of work and services, and for expenditures necessary to carry out the production plan. The main difference between the intra-plant calculus of an enterprise and its cost accounting is that the enterprise’s sections do not usually enjoy the status of a legal person, and there is no saleand-purchase relations between the shops, sections and services. The introduction of intra-plant calculus presupposes that the sections are vested with definite rights to effectively dispose of productive resources to fulfil plan targets; that fixed production assets and circulating assets are allotted to the sections; that the plan of a section’s activities is coordinated with the indices of the enterprise; that actual expenditures and output are correlated with the plan targets and the intra-plant economy measures or excessive expenditures, as well as the extent to which production capacities and material and labour resources are used up when fulfilling the plan targets are brought to light; that material incentives are provided to the work collective and its individual members for improving the results of the work of their section and the enterprise as a whole, and material responsibility introduced for the failure to fulfil the plan targets. The system of cost accounting indices and methods involved in their planning take into account the specific conditions of the enterprise and its sections, as well as industrial, technological, and organisational features of the operation in question. The cost accounting of production teams is especially important in making production more effective because it promotes creative initiative and socialist emulation for enhancing scientific and technical progress, for the better use of materials and machinery, and for reducing labour expenditures (see Team Organisation of Labour). Under production team cost accounting material and moral stimuli for the workers are more closely bound with results of their labour. What bonuses and wages each team member will receive is determined in accordance with his contribution to the joint result of the team’s work. Intra-plant 179 calculus teaches the enterprise’s workers communist attitude to labour and thriftiness, and serves to increase effectiveness and quality of work.