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 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.

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Publication Details

Journal
Accounting Analysis Auditing
Published
2024-12-11
DOI
https://doi.org/10.26794/2408-9303-2024-11-5-22-36
Citations
1
Primary Topic
Accounting and Organizational Management
Type
article
Field-Weighted Citation Impact
0.53
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article

Corporate Statistics in Management Accounting

V. N. Salin, O. E. Mikhnenko
1 citations
Accounting Analysis Auditing
Accounting and Organizational Management
0.53
article

Corporate Statistics in Management Accounting

V. N. Salin, O. E. Mikhnenko
article en
1 citations

Abstract

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.

Accounting Analysis AuditingVol. 11(5)
Russian University of Transport (RU), Financial University (RU)
Industry, innovation and infrastructure
Openalex Percentile: Top 22%
Accounting and Organizational Management
0.53
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Corporate Statistics in Management Accounting — V. N. Salin, O. E. Mikhnenko · Accounting Analysis Auditing (2024) | TGRS Research Map | TGRS