They had some similarities and differences, but it did depend on whether the enterprise operated in agriculture or industry.
Agriculture had two types of farms:
Collective farms - These were communal. There was no hierarchy, men and women all worked together to achieve the targets with management positions either non-existent, rotational or elected. Generally workers would live on these farms and were given access to a cut of the produce and other resources, rather than payment.
State-owned farms - Exactly as it sounds. Owned and operated by the state, workers took orders from state-appointed managers and received a wage rather than a share of the produce. Didn't usually live on the farms, though.
Heavy Industry: