CORPORATE STATISTICS IN MANAGEMENT ACCOUNTING

Abstract

The current stage of strategic development of the economy as one of the main requirements puts forward the coherence of the development of the main areas of activity and strategies of individual economic entities and regions, as well as the balance of the pace and deadlines for completing the tasks. This can be ensured by a management system that is capable of making the most effective management decisions in all areas of the national economy based on a highly developed information support system. In conditions when the object of management and observation is the functioning of an economic entity, which is a single system of phenomena and processes, objectively all types of accounting must be implemented as part of a single information system, which is today defined as management accounting. Introduction. The article considers the problems of development of corporate statistics, built into the system of management of the enterprise (corporation). The relevance of the topic is determined by the fact that with the growing responsibility of enterprises for the effectiveness of their activities, the importance of ensuring their management with systematic statistical information increases. At the same time, it is stated that the statistical activity of enterprises is organized within the framework of statistical observation. The purpose of the study is to establish the basic requirements for corporate statistics as a type of activity built directly into enterprise management. Methods. The theoretical and methodological basis of the study is a systematic approach to the problems of information support of the processes of cognition and management of the enterprise, based on the methodology of statistics, at the center of which are the doctrine of indicators, systems of indicators, information models. The results of the study showed that the specific environment of corporate statistics requires the reflection of the activities of the enterprise based, firstly, on systems of indicators that correspond to external and internal reporting, and, secondly, on the system of unified primary accounting that meets the requirements of both statistical and accounting and operational-technical accounting. Conclusion. It is proved that the approaches of corporate statistics to the reflection of real phenomena should differ from the approaches implemented by industry and regional statistics. At the same time, reflecting the activities of the enterprise as a large system, corporate statistics itself functions as a system with a structure of appropriate complexity.