Khozraschyot (; short for , 'economic accounting') was an attempt to introduce capitalist concepts of profit and profit center into the planned economy of the Soviet Union. Khozraschyot introduced a certain degree of independence of enterprises (which continued to be state-owned and subject to state control) and allowed for self-management and self-financing within the framework of prices set by the Soviet government.
Khozraschyot (; short for , 'economic accounting') was an attempt to introduce capitalist concepts of profit and profit center into the planned economy of the Soviet Union. Khozraschyot introduced a certain degree of independence of enterprises (which continued to be state-owned and subject to state control) and allowed for self-management and self-financing within the framework of prices set by the Soviet government.
== Meaning == The term has often been translated as cost accounting, a term more commonly used for management approaches in a free market economy. It has also been conflated with other concepts: self-financing, cost-effectiveness (; ), and self-management (; ) introduced in state-owned enterprises in the 1980s.
Discovered by embedding cosine similarity (sentence-transformers MiniLM, 384-dim).