The CPSU was not based around a drive for personal profit, as the bourgeoisie are. The products of labor were both divided between goods for the workers, goals set by the Party (Typically science research, military defense, that type of thing), and the expansion of industrial power. It was more of a management system than a class system like capitalism as the Party was not directly benefiting from capital reproduction. However, in the 50s we began to see a drive towards privatization, which lead to a lot of economic and political problems.
Not trying to start a sectarian argument, but the implementation of Five-Year Plans was not a strictly top-down process, and included a lot of cooperation with individual enterprises in order to shape the final outcome. I also remember reading that Soviet workers had quite a lot of input with their managers, I believe Ismail is the one that told me this so I'll try to confirm it with him.