The new planning and economic-stimulation system, which has increased the independence of enterprises, requires that accountants exercise increased supervision over production, that cost-accounting be introduced into shops, and that the operations of all economic services be improved. The principal goal of the new accounting reforms (an increase in the economic efficiency of production) has been achieved by all enterprises operating with the new procedures. Increased economic efficiency at refractories enterprises must be achieved principally by improving production technology, increasing production quality, improving raw-material and semifinished-goods economy and procurement, and strengthening the relationships between producers and consumers. Two years of experience with the new system at the enterprises of the Central Administration of the Refractories Industry has shown a considerable improvement in the detection and utilization of production reserves. This has resulted from a great deal of organization work on the part of the enterprise staffs and from a rational system of incentive payments to workers.