▁Cost - account ing ▁is , ▁of ▁course , ▁no ▁more ▁" neut ral " ▁than ▁profit - account ing ; ▁a ▁lot ▁depends ▁on ▁what ▁costs ▁are ▁included ▁and ▁ex cluded ▁in ▁the ▁calculation . ▁ ▁Mand el ▁bl amed ▁the ▁waste ▁of ▁resources ▁in ▁the ▁Soviet ▁economy ▁on ▁b ureau c racy , ▁and ▁regarded ▁the ▁USS R ▁as ▁a ▁b ureau c rat ically ▁deg ener ated ▁workers ' ▁state . ▁He ▁believed ▁that ▁if ▁there ▁was ▁genu ine ▁dem ocracy ▁instead ▁of ▁b ureau c racy , ▁there ▁would ▁be ▁no ▁more ▁waste . ▁Mand el ' s ▁critics ▁believe ▁this ▁is ▁a ▁na ive ▁theory ▁because : ▁It ▁presents ▁dem ocracy ▁as ▁a ▁solution , ▁without ▁considering ▁property ▁forms ▁and ▁institution al ▁arrang ements ▁in ▁any ▁detail . ▁In ▁the ▁real ▁world , ▁there ▁exists ▁– ▁as ▁Mand el ▁sometimes ▁admitted ▁– ▁no ▁" quick - fix " ▁or ▁pan ace a ▁for ▁the ▁problems ▁of ▁b ureau c racy . ▁According ▁to ▁Mand el , ▁" the ▁b ureau c racy " ▁is ▁a ▁purely ▁par as it ic ▁social ▁cas te , ▁which ▁has ▁us ur ped ▁the ▁power ▁to ▁rule ▁over ▁society ; ▁it ▁has ▁no ▁product ive ▁function ▁at ▁all , ▁it ▁is ▁only ▁" ball ast " ▁for ▁society . ▁Thus , ▁if ▁the ▁b ureau c racy ▁is ▁w ip ed ▁out ▁through ▁a ▁political ▁revolution , ▁the ▁b ureau cr ats ▁would ▁not ▁be ▁missed ▁and ▁society ▁would ▁be ▁better ▁off