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Bukharin's basic approach was what could be termed increasing the surplus by accelerating the turnover of capital; which included a policy of lowering prices for industrially produced consumer goods.
It is divided into three parts: The Metamorphoses of Capital and Their Circuits, The Turnover of Capital, and The Reproduction and Circulation of the Aggregate Social Capital.
According to Karl Marx (second volume of Das Kapital, end of chapter 7) the turnover of capital influences "the processes of production and self-expansion", the two new forms of capital, circulating and fixed, "accrue to capital from the process of circulation and affect the form of its turnover".