Normativ, hisobu kitobi vaqti kori, zakhirahoi moddi va pulie, ki hangomi ba norma va ba plan giriftan, idora kardani faoliyati istehsoliyu khojagii korkhona (ittihodiya) va tashkilotho istifoda meshavad. Dar shakli naturaliyu ashyoi va arezishi muayyan shuda, bo buzurgihoi mutlaq yo nisbi ifoda meyobad.
Dar SSSR Normativ dar holathoi zer amal dorad: hisobu kitobi normai vaqti kori, masoleh, suzishvori, quvva, kharojoti khizmatrasoni va digar navi zakhiraho ba vohidi mahsulot yo kor; nishondihandahoi plan; baron hisobu kitobi nishondihandahoe, ki jihati moliyavii faoliyati korkhonaro tanzimu tavsif menamoyand; hangomi hisobu kitobi nishondihandahoe, ki baron sobit kardan va nigoh doshtani darajai zarurii tashkili istehsolot, sokhtmon, loihakashi, kor farmudani tajhizot istifoda meshavand. Az rui doirai istifoda Normativ ba baynisohavi (yo Normativi khojagii khalq), sohavi (yo idoraho) va zavodi judo meshavad.
Az rui muhlati kor Normativro ba Normativi daroz muhlat va jori taqsim mekunand. Faoliyati khojagii korkhonahoi sotsialisti dar asosi bo Normativ muqoisa namudani nishondihandahoi amali tahlil karda meshavad. Normativ boyad ba darajai komyobihoi navtarini ilmu tekhnika muntazam musoidat kunad. Normativi az jihati ilmi asosnok baroi ba mizon ovardani zakhirahoi moddi, mehnatiyu puli va tatbiqi nazorat az boloi faoliyati korkhona va ittihodiyahoi istehsoli ahamiyati kalon dorad.