STATISTICAL REPORTING OF ENTERPRISES: QUALITATIVE CHARACTERISTIC, PROBLEMS OF FORMATION AND USE OF ITS INDICATORS

The article places the emphasis on the important role of statistical reporting due to broadside use of information presented in it by various users. It was noted that the interest towards statistical reporting results from ever-increasing information requests from users. The authors prove the urgent need for revival of statistical reporting of enterprises by means of improving its qualitative characteristics. The article examines and presents basic problematic issues of statistical reporting formation by national economic entities. Basic preconditions for the formation of enterprise statistical reporting of high-quality presented in economics literature were analyzed, systematized and complemented. Current positive trends towards improving statistical reporting of enterprises on a nationwide scale were defined. The findings of the conducted dynamics analysis of the number of enterprise statistical reporting forms, that are regulated by statistical reporting timesheet, made it possible to conclude on significant reduction (by more than a half) of accounting forms in 2019 as compared to 2000. Specificity and benefits of electronic reporting with the aid of relevant software in the course of statistical reporting by economic entities were described. Directions for enterprise statistical reporting optimization, concerning reduction of the number of statistical reporting forms, improving its format and calculation methods of certain indices, were grouped. The article suggests using the European experience in the course of formation of high-quality statistical reporting, generated from fragmentary data of statistical reporting of certain economic entities. Particularly, the article suggests using the principles of statistical reporting formation and relevance assurance stated in the European Statistics Code of Practice.