You may be referring to the favorite alternative method for accounting under the inherently fraudulent system that fraudulently calls itself communism, while hating and having nothing at all to do with community, which allocates resources, i.e., means of production, by central committee that sees itself as some kind of contemporary gods on earth.
The means of production are a separate thing and are generally separate from gore they are accounted for and allocated for some purpose.
To simplify, you having the skill, told, and wood to create a bookshelf are the means of production; your method and decision making that lands you on making a bookshelf instead of book ends or something else, is where you could use capitalist or “communist” practices to determine that, Party of which is accounting for the resources and drawing a conclusion as to what to do.