Vierteljahrshefte zur Wirtschaftsforschung 1 / 1976, S. 50-57
The study deals with new plan procedures which were issued at the beginning of the year 1975. These provide for the first time a stable planning order for the entire period of a five-year plan. Their most important feature is setting up the year as a fixed segment of the five-year plan period. The study takes a look at the new provisions in the following areas: five-year and year planning, investment planning, planning in research and development, efficiency, and labor productivity, and the key figure planning system. ln the present intensive growth phase, the intent is to mobilize and exhaust all operational productivity reserves with appropriate planning procedures. In many cases, however, the productive units are disinclined to let their reserve capacities, which provide a cushion against future quota increases, become unknown.