2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
The statistical form of accounting is a set of special procedures that provide information on the quantitative indicators of the same factors of a mass nature. In the economic sphere, only those operations that relate to the observation of economic objects are used. Let us further consider what functions statistical accounting performs and what changes have occurred in the system.
General characteristics
Operational, statistical, accounting closely interact with each other. Their interrelation is shown in the following. Operational accounting data is entered into the accounting information system and used for statistical generalizations. In practice, various methods of information control are used. The main factors in the correctness of the formation of economic accounting include the unity of the subject, purpose and leadership. The process of summarizing information is managed by the Ministry of Finance andRosstat.
What is statistical accounting?
This, as mentioned above, is a set of special operations that are considered mandatory for every enterprise. In this case, the information can be selective, and not continuous. Statistical accounting is the generalization and systematization of data. Transactions can be made with the help of self-observation or according to information from financial and operational reporting. Statistical accounting is an addition to the already available data on phenomena and processes that do not have a cost estimate.
Features of reference
Statistical accounting is an activity that is carried out according to special principles. They have a number of differences from the rules of financial reporting. The statistical form of accounting for the movement of objects allows you to obtain data not only for a year, but also for a longer period - 5-10 years. Information is summarized in graphs and tables. They allow a comparative analysis of the economic operations of the enterprise.
Rosstat
Currently, more than 50 thousand people are involved in the activities of state bodies to summarize and systematize information. The management of national statistics is carried out by the federal state statistics service - Rosstat. The structure of this body includes more than 80 territorial committees, design and technology and research institutes, a computer center, and educational institutions. Rosstat has become the central link not only in the formation, but also in the methodology of statistical developments, closely related to the reform of the economic system. This, in turn, required the country to switch to international schemes for the implementation of procedures in accordance with market conditions.
Organization of statistical accounting
The key directions for the development of the market economy model were outlined as early as 1993 in the corresponding program approved by the government. According to its provisions, the existing system of statistical data was subjected to significant changes. As a result, a model of national accounts was formed, and international comparison of GDP began. In addition, statistical records of the movement of goods, indicators of population, finance, foreign trade, and labor were brought into line with world standards. The foundation was laid for a register of legal entities and separate divisions, a unified system for coding and classifying social and technical and economic information.
Features of the reform
At the first stage, the transformation of statistical accounting was carried out according to the principle of priority. New, unrelated components were introduced into the previously operating system. Statistical accounting has entered a new stage, which involves further development and completion of work on changing the model to adapt it to market conditions. At present, experts note that state authorities receive the most complete information satisfaction. At the same time, other sections - entrepreneurial, individual, scientific - need serious improvement. Transformations should focus on the need to combine information about the key blocks of the macro level anddetailed information about the various aspects of the micro level - the competitive environment, the environment, markets, enterprises, and so on.
System adaptability
To a large extent, it is determined by the level of development of the marketing structure. Demand and the consumer must form a "portfolio of information orders" for statistics. Reforms in the system will ensure its implementation, taking into account the satisfaction of needs in all qualitative and quantitative indicators: from objectivity and content to design.
At the same time, it is necessary to maintain continuity in reforms, the inviolability of the basic conditions for development. In particular, we are talking about preserving the national model of organizing statistics based on traditions and established relationships between territorial and departmental bodies, strengthening the integrating functions of Rosstat in a single process of displaying data on socio-economic phenomena in the country. It is also important to increase the role of regional statistics, to redistribute tasks between the federal and subject levels.
Key destinations
In accordance with the program, plans were outlined for the development of statistical indicators that provide a comprehensive description of the economy in transition and market interactions. A set of works in the form of a conceptual analytical scheme was formulated in 1995. This model is focused on solving a number of problems:
- To present in an interconnected form the mechanism of the functioning of the domestic economy, to establish key directions for the study of processes,passing through it.
- Define the set of parameters required to perform the analysis. The indicators are developed both at the regional and federal levels, taking into account world and domestic experience, recommendations from leading international organizations.
- Substantiate modern views on the organization of statistical accounting.
- Give the current activities of the authorities the necessary focus for the long term.
- Develop methodology in accordance with the content of economic analysis.
Registration of citizens
Reforming statistics concerns not only the economic sphere of life. Other types of human activity have also undergone a number of changes. In particular, adjustments were made to the procedure for registering persons at the location. For a person who will stay at the place of stay for more than a year, a statistical record sheet of arrival (form 12P) is drawn up. When registering citizens serving under a contract, as well as their relatives, the address of the military unit without a number (only the name) is entered in the stamp and in clause 8 of the specified form. The arrival statistics sheet is issued only in case of arrival of persons in settlements in which they did not live before the call. The form is filled in in one copy. The exception is cases where citizens have changed their place of residence within the same administrative-territorial unit.
System approach
Its implementation requires abandoning the previously used industry methodcollection of information. A systematic approach provides ample opportunities for an interconnected and in-depth study of the functioning of capital, labor, services and goods markets for a comprehensive characterization of producers, a more accurate analysis of the directions and scales of investment flows, and the identification of sustainable and problematic sectors. This method of organizing statistical accounting involves a significant reduction in the information load on companies, the elimination of duplication of information, and the simplification of various data operations.
Future plans
The process of collecting information will be gradually reoriented to the full range of methods used in international practice. In the course of implementing a systematic approach in reforming the statistical accounting system, classifiers play a key role. With the transition to a new program, the rules of work should be clearly formulated. In particular, this concerns the process of determining accounting units, developing their classification, as well as justifying the method for establishing the main activities of enterprises. The solution of these problems involves the creation of agreed international standards. They should regulate the procedure for collecting, preparing, summarizing, transmitting and analyzing statistical information.
Conclusion
The developed principles and directions for the transformation of the statistical accounting system make it possible to objectively identify the necessary and real amounts of information. This, in turn, acts as an initial prerequisite for solving the issues of structuring work, technical equipment andother operations carried out in the system of electronic processing complexes or within the framework of PC programs. This approach makes it possible to exclude intuitive methods in the modernization of statistical accounting, to give the whole process an economical, systematic and meaningful character. One of the key elements of the ongoing reforms is the technical and technological aspect of improving the structure of collecting and summarizing information. It can only be implemented in close conjunction with all stages of the organization of statistical accounting.
Recommended:
Essence and concept of organization. Form of ownership of the organization. Organization life cycle
Human society consists of many organizations that can be called associations of people pursuing certain goals. They have a number of differences. However, they all have a number of common characteristics. The essence and concept of organization will be discussed in the article
Accounting documents are The concept, rules for registration and storage of accounting documents. 402-FZ "On Accounting". Article 9. Primary accounting documents
Proper execution of accounting documentation is very important for the process of generating accounting information and determining tax liabilities. Therefore, it is necessary to treat documents with special care. Specialists of accounting services, representatives of small businesses who keep independent records should know the main requirements for the creation, design, movement, storage of papers
Tax accounting is The purpose of tax accounting. Tax accounting in the organization
Tax accounting is the activity of summarizing information from primary documentation. The grouping of information is carried out in accordance with the provisions of the Tax Code. Payers independently develop a system by which tax records will be kept
What is inventory control? Ways of conducting warehouse accounting. Organization of accounting, responsibility, programs
The article discusses the various ways in which inventory control is organized at enterprises
Accounting for working hours in the summary accounting. Summarized accounting of the working time of drivers with a shift schedule. Overtime hours with summarized accounting of working time
The Labor Code provides for work with a summarized accounting of working hours. In practice, not all enterprises use this assumption. As a rule, this is due to certain difficulties in the calculation
