Corporate Statistics in Management Accounting
The paper explores the issues related to the development of integrated corporate statistics within the enterprise management system. The topic’s relevance stems from companies’ growing responsibility for their actions, leading to a greater need for systematic statistical information to guide their m...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2025-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/654 |
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| _version_ | 1839583274943381504 |
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| author | O. E. Mikhnenko V. N. Salin |
| author_facet | O. E. Mikhnenko V. N. Salin |
| author_sort | O. E. Mikhnenko |
| collection | DOAJ |
| description | The paper explores the issues related to the development of integrated corporate statistics within the enterprise management system. The topic’s relevance stems from companies’ growing responsibility for their actions, leading to a greater need for systematic statistical information to guide their management. Federal statistical observation governs how businesses engage in statistical activities. This research aims to define the essential elements of corporate statistics when incorporated into overall business management. The study’s foundation lies in a systems approach to information support for cognition and enterprise management, utilizing a statistical methodology that revolves around indicators, indicator systems, and information models. The study concluded that corporate statistics should align with the specific needs of the enterprise by reflecting its activities through indicator systems for both external and internal reporting, along with a unified primary accounting system that meets the demands of statistical, accounting, and operational-technical accounting. To accurately represent actual happenings, corporate statistics should employ different methods than those used by industry, regional, and industry statistics. Corporate statistics, with its intricate structure, mirror the company’s operations as a large system. This work doesn’t address all the challenges associated with creating and operating a corporate statistics system as part of management accounting. |
| format | Article |
| id | doaj-art-a74cde9fbd3b443bb2ddb07928b42dbd |
| institution | Matheson Library |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2025-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-a74cde9fbd3b443bb2ddb07928b42dbd2025-08-03T19:56:02ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2025-01-01115223610.26794/2408-9303-2024-11-5-22-36534Corporate Statistics in Management AccountingO. E. Mikhnenko0V. N. Salin1Russian University of TransportFinancial UniversityThe paper explores the issues related to the development of integrated corporate statistics within the enterprise management system. The topic’s relevance stems from companies’ growing responsibility for their actions, leading to a greater need for systematic statistical information to guide their management. Federal statistical observation governs how businesses engage in statistical activities. This research aims to define the essential elements of corporate statistics when incorporated into overall business management. The study’s foundation lies in a systems approach to information support for cognition and enterprise management, utilizing a statistical methodology that revolves around indicators, indicator systems, and information models. The study concluded that corporate statistics should align with the specific needs of the enterprise by reflecting its activities through indicator systems for both external and internal reporting, along with a unified primary accounting system that meets the demands of statistical, accounting, and operational-technical accounting. To accurately represent actual happenings, corporate statistics should employ different methods than those used by industry, regional, and industry statistics. Corporate statistics, with its intricate structure, mirror the company’s operations as a large system. This work doesn’t address all the challenges associated with creating and operating a corporate statistics system as part of management accounting.https://accounting.fa.ru/jour/article/view/654corporate statisticsmanagement accountingcorporate statistics environmentstatistical reportingindicator systemindicator information modellabor productivity |
| spellingShingle | O. E. Mikhnenko V. N. Salin Corporate Statistics in Management Accounting Учёт. Анализ. Аудит corporate statistics management accounting corporate statistics environment statistical reporting indicator system indicator information model labor productivity |
| title | Corporate Statistics in Management Accounting |
| title_full | Corporate Statistics in Management Accounting |
| title_fullStr | Corporate Statistics in Management Accounting |
| title_full_unstemmed | Corporate Statistics in Management Accounting |
| title_short | Corporate Statistics in Management Accounting |
| title_sort | corporate statistics in management accounting |
| topic | corporate statistics management accounting corporate statistics environment statistical reporting indicator system indicator information model labor productivity |
| url | https://accounting.fa.ru/jour/article/view/654 |
| work_keys_str_mv | AT oemikhnenko corporatestatisticsinmanagementaccounting AT vnsalin corporatestatisticsinmanagementaccounting |