Abstract: Focuses on the details of an experiment conducted by Sumy M.V. Frunze Production Association in the Soviet Union for the purpose of increasing production activity based on the strengthening of cost accounting. Concept of norms of potential considered by the association; Basic features of the experiment; Sources for making additional payments to material incentive fund; Procedure for financing capital investments.

　　Subjects: PRODUCER cooperatives; COST accounting; PRODUCTIVITY accounting; CAPITAL investments; SOVIET Union