planning from the achieved level (ot dostignutogo)
달성기준 계획
A Gosplan practice of setting an enterprise's next-year plan targets by adding a standard increment to the previous year's results. If an enterprise overfulfilled, its target rose commensurately; if it underperformed, the low baseline made the next target easier. This was a regressive incentive structure that punished good performers and rewarded poor ones, making it the root cause of why enterprises concealed capacity and bargained plans downward. In his 1962 article 'Plan, Profit, Bonuses,' Liberman identified this 'record basis' as the reform's prime target.
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Sources
- soviethistory.msu.edu Liberman's 1962 Pravda article directly attacks the 'record basis' (planning from the achieved level): 'the plans of enterprises are now set according to the so-called record basis, i.e., proceeding from the level attained. What this creates is completely unequal conditions, privileged for those who work poorly and strenuous for those enterprises that really uncover and use their reserves.'
- perspektivy.info Kirsanov (2023) discusses планирования 'от достигнутого уровня' as the central problem: overfulfillment raised next year's target, so good enterprises were punished and bad ones rewarded. Identifies this as Liberman's key diagnosis.
- merchantsandmechanics.com Based on Rutland (1985) and Nove (1980): explains 'planning on the achieved basis' — planners relied on past performance as the one data set they trusted, creating rigidities and the ratchet effect.
- diva-portal.org Svensson (2008) doctoral thesis notes that the system of 'planning from the achieved level (ot dostignutogo urovnya)' did not take demand into account and is characterized as the ratchet effect in market economics.