No, the USSR never established what I am suggesting, namely a kind of enterprise structure at the base in which the collective of workers share a common task in addition to their different positions within the enterprise's technical division of labor. The common task would be to receive and distribute the net revenues of the enterprises, to perform, in short, what boards of directors do now. For the full analysis of how and why the USSR (and likewise XChina et al) never did this in a society-wide basis, see S. Resnick and R. Wolff, Class Theory and History: Capitalism and Communism in the USSR (London ad New York: Routledge Publishers, 2002).

Let me also connect you directly to an article that advocates this sort of thing in more detail: Taking Over the Enterprise or please view this short clip "Democracy in the Workplace".