Economic statistics. Cheat sheet: briefly, the most important

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Economic statistics. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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Table of contents

Purpose, task, subject of economic statistics
Categories of indicators of economic statistics
System of indicators of economic statistics
Bodies of state statistics of the Russian Federation
The concept of classifications, groupings and nomenclatures and their purpose in statistical research
Industry classifications of economic activities
Classification of products (works, services)
Basic economic groupings and notation in statistics
The concept of the system of national accounts
Main macroeconomic indicators
Principles of SNA construction
Calculation of gross domestic product by the production method
Distributive method for determining GDP
GDP end use method
Interindustry balance
Content and objectives of labor market statistics
Statistics of economic activity, employment and unemployment
Balance of labor resources. Absolute indicators of labor movement
Relative indicators? labor movement
Work time
labor cost statistics
General concept and definition
Non-financial assets
Basic funds. Their assessment and indicators
Depreciation of fixed assets
revolving funds
The subject and objectives of income statistics. The concept of "scorecard"
The system of indicators of income of the population
Subject, purpose, tasks and system of indicators of natural resources statistics
Water and land statistics
Statistical study of commodity markets and product markets
Statistical market research
Product Market Scorecard
Indicators of production and shipment of industrial products in value terms
Tasks and system of indicators of price statistics
consumer price statistics
Statistical study of the dynamics of producer prices
Statistical indicators of inflation estimation
The concept and objectives of government finance statistics
Budget classification
Main indicators of state budget statistics
Essence and tasks of the fiscal system
Aims and objectives of foreign trade statistics
Methodology of customs statistics of foreign trade
Indicators of customs statistics of foreign trade
Fundamentals of the balance of payments
Prices and time of registration of transactions. Currency unit of account
Classifications of the balance of payments and international investment positions
Stock market concept
Individual characteristics and indicators of profitability of securities
Stock Exchange Activity Indicators
Money turnover
Indicators of the velocity of circulation of the money supply
Cash deposit statistics
Business finance statistics
Indicators of financial stability and solvency of the enterprise

1. Purpose, task, subject of economic statistics

Economic statistics - this is one of the main sections of statistics as a discipline and type of practical activity of state statistics bodies, which studies the quantitative side of mass processes and phenomena in the economy.

The collection of macroeconomic data and the provision of information to all who need it about the basic concepts and patterns of the functioning of the economy is the main goal of economic statistics. Its tasks are to study the methodology of structural shifts in the economy, analyze the dynamics and forecast economic processes, acquire skills and abilities for a general statistical analysis of phenomena and processes.

Economic statistics are based on statistical indicators. They describe the economic state of society in the period under review (price dynamics; volume of production; population; labor resources; unemployment; degree of income distribution uniformity; availability of fixed and circulating assets).

Economic statistics data make it possible to provide a systematic quantitative description of all the main directions of economic development and the economy as a whole.

Economic statistics is an independent scientific discipline, however, the quantitative measurement of economic processes and phenomena is based on the provisions of economic theory, the results of studying the qualitative changes in economic processes obtained within the framework of general economic theory and various applied sections of economic science. In turn, economic theory uses the results of statistical research, and in some cases - to clarify individual concepts, provisions and conclusions.

Economic statistics is closely interconnected with other sections of statistics and, first of all, with socio-demographic statistics, the subject of which is a detailed study of socio-demographic processes, and with statistics of individual sectors (statistics of industry, agriculture, construction, etc.) , which performs the task of a more detailed description and analysis of the economy of the relevant industries.

When determining the methodology for calculating certain indicators of economic statistics, they rely on the tools of the theory of statistics. This section of statistics deals with the most general categories, principles and methods of statistical science. In particular, economic statistics mainly uses the provisions of the theory of statistics in the field of methods for calculating indices, their formulas, as well as analytical requirements for indices. Much attention is paid to the issue of requirements for indices determined in the framework of international comparisons of the main macroeconomic indicators.

2. Categories of indicators of economic statistics

Statistical analysis of economic activity is based on certain categories that reflect the essential comprehensive properties of the studied phenomena (processes). Categories of economic statistics are necessary for generating data about the country's economy, making certain decisions and developing economic policy. The System of National Accounts (SNA) is based on them, including the following categories:

1) institutional units and sectors;

2) residents;

3) operations and flows;

4) assets and liabilities;

5) types of activities;

6) products and services;

7) transfers.

Institutional units are economic entities (households, enterprises, organizations) that independently manage their resources, own assets and can incur liabilities.

In turn, institutional units are divided into residents and non-residents.

Residents - These are individuals or legal entities and entities that have been operating in the economic territory of the country for more than a year.

Institutional units in all spheres of their economic activity carry out corresponding transactions, which represent the exchange of economic value or the voluntary transfer by one unit to another of a certain amount of economic value. Such transactions cause the emergence of economic flows that are not only specific (wages, taxes, fixed capital growth), but also ensure the creation, exchange, transfer or liquidation of economic value.

Assets and liabilities are components of the balance sheets of the entire economy, which are displayed in balance sheets. The balance sheet shows the state of assets and liabilities that are available at a certain date for each unit, institutional sectors or the economy as a whole.

An institutional unit carries out the following types of economic activity: main (homogeneous) and secondary. Products (goods in the broadest sense) function in the SNA - the results of labor, which represent a material form, and services - the results of activities that meet certain personal and social needs. Products and services (tangible and intangible) intended for sale on the market are narrowly referred to as goods.

Transfers - these are economic transactions in the course of which some institutional units transfer goods, services, assets or property rights to other institutional units free of charge.

3. System of indicators of economic statistics

Under the term "scorecard" some ordered set of interrelated and mutually agreed indicators describing the main processes of economic development and the economy as a whole is implied. Indicators of economic statistics that characterize certain aspects of the economic process form subsystems (blocks) of the general system of economic statistics. In this way, system of indicators of economic statistics is a set of interrelated subsystems of economic information.

Term "statistic" has two meanings. Firstly, it is specific digital information describing a particular phenomenon. Secondly, this is the definition of the content of a particular indicator, i.e., the elements that should be included in the indicator.

The degree of accuracy in calculating different indicators is different and depends on the following reasons: on the complexity of the phenomena under study, the degree of difference in their characteristics, as well as on the requirements for their reliability on the part of consumers of information, which in turn depends on the purpose of their application. Given the approximate nature of many statistical estimates, special measures are taken by the statistical authorities to avoid systematic errors. In statistics, a distinction is usually made between random and systematic errors. random mistakes, as a rule, arise when using selective methods of observation; they cancel each other out when moving to higher levels of data collection. Systematic errors they do not have such ability to mutually repay when moving to a higher level of data aggregation.

In order to be able to describe and analyze economic development, the system of indicators of economic statistics must correspond to the necessary requirements.

1. It should be all-encompassing, that is, it should cover all areas of the economic process. The comprehensive nature of statistics also means that all economic entities, all types of economic operations that they perform, must be covered.

2. System indicators relating to different areas of the economic process must be methodologically mutually consistent, i.e. they must be based on harmonized concepts, definitions and classifications.

The system of indicators of economic statistics is a hierarchical structure. At the top of this system is a block of the most common macroeconomic indicators - SNA, consisting of subsystems, each of which is a more detailed description of certain aspects of the economic process. The SNA and its subsystems are connected with other blocks of economic statistics, which makes it possible to conduct a deeper analysis in a number of areas.

4. Bodies of state statistics of the Russian Federation

In accordance with Art. 71 of the Constitution of the Russian Federation, the management of statistics in the country is carried out by the State Statistics Committee as a federal executive body.

The State Statistics Committee of the Russian Federation, its bodies in the republics, territories, regions, autonomous regions and districts, in the cities of Moscow and St. Petersburg, other cities and regions, as well as organizations, institutions and educational institutions subordinate to them, constitute a single system of state statistics of the country. The forms and methods for collecting and processing statistical data, the methodology for calculating statistical indicators, established by the State Statistics Committee, are the statistical standards of the Russian Federation.

In accordance with the regulation the main tasks of the State Statistics Committee of Russia are:

1) provision of official statistical information to the President, the government, the Federal Assembly of the Russian Federation, federal executive authorities, and the public;

2) development of evidence-based statistical methodology that meets international standards;

3) coordination of statistical activities in the state;

4) development of economic and statistical information, its analysis, compilation of national accounts, carrying out the necessary balance calculations.

The main functions of the State Statistics Committee of Russia:

1) organization of conducting state statistical observations according to programs, forms and methods developed by him or agreed with him;

2) ensuring the functioning of the Unified State Register of Enterprises and Organizations (Unified State Register of Enterprises and Organizations);

3) ensuring the collection, processing, storage and protection of statistical information, compliance with state and commercial secrets and the necessary confidentiality of data (which are confidential, secret, confidential);

4) comparison of the main socio-economic indicators of Russia with similar indicators of other countries, joint compilation of the country's balance of payments with the Central Bank;

5) implementation of a unified technical policy in the field of collection, processing and transmission of statistical information, in the development and formation of federal programs on issues assigned to the State Statistics Committee.

5. The concept of classifications, groupings and nomenclatures and their purpose in a statistical study

Classifications, groupings and nomenclature are an important element in the study of socio-economic phenomena and the organization of information. In statistics, the concepts of classification, grouping and nomenclature are distinguished.

Classification in statistics is a systematic distribution of phenomena and objects into certain sections, groups, classes, positions, types on the principles of similarity and difference. The classification is based on a sign (criterion) or several signs (criteria).

Classifier in statistics - this is a systematized list of objects (industries, enterprises, products, occupations, fixed assets), each of which is assigned a code. The code implies the name of the object and serves as a tool for its identification.

The system of economic classifications is a condition for ordering, analyzing, storing and effectively searching for information. The classifier is supplemented and specified in the nomenclature - a standard list of objects and their groups.

Classification groupings form a hierarchical or faceted (list) structure, or a combination of them. Each facet is a sequential enumeration of classification objects according to one attribute.

The hierarchical classification method is a sequential distribution of a set of objects into subordinate classification groups. First, a set of objects is subdivided according to individual characteristics into large groups, then each of them, according to another attribute, into a number of subsequent groupings, while the object of classification is detailed. As a result, subordination is established between the classification groups - a hierarchy.

Grouping allows you to distribute aggregates that are complex in content into groups that are homogeneous in some essential feature, as well as having the same or similar values of the grouping feature.

The classifications use digital codes for grouping mainly according to the purpose (or other characteristics) of the coding object.

Groupings of objects are mainly compiled according to the hierarchical method. Typically, the highest level of aggregation is a section. It is followed by subsections that characterize the next level of distribution of groupings of classification objects. Further detailing is done at the level of classes, which in most cases turn out to be the smallest level of groupings.

An important means of ensuring the reliability and comparability of indicators is the Unified System for the Classification and Coding of Information (USCC) created in Russia.

6. Industry classifications of economic activities

Classifications of economic sectors are necessary for the distribution of enterprises or their parts (divisions).

Classifications of all types of economic activity serve as the basis for the analysis of statistical data on production and production factors. International Standard Industrial Classification of All Economic Activities (ISIC) is a classification of economic activities with a hierarchical structure.

ISIC has 17 sections, denoted by capital letters of the Latin alphabet. Some sections consist of a single section (for example, construction and education), others - from several. In total, ISIC includes 159 groups, which form 290 classes.

Sections and groups are presented taking into account:

1) the nature of the goods and services produced (physical composition, stage of production);

2) destination of goods and services;

3) types of raw materials, processing and production technology.

Classes are established taking into account the main part of the production produced by the units included in this class.

Units of observation in ISIC are objects for which information is collected, homogeneous in economic activity and location. The type of activity unit can be an enterprise or a part of an enterprise (subdivision).

The All-Russian Classifier of Economic Activities, Products and Services (OKDP) coincides at the highest hierarchical levels with the types and number of groups presented in ISIC. The OKDP includes 55 thousand types of products and services in all sectors of the economy.

Code designations: four-digit decimal code - for types of economic activity; seven-digit decimal code - for grouping products and services.

The set of production units that carry out predominantly the same or similar type of production activity forms a branch of the economy. Each organization belongs to the industry that corresponds to the main activity. According to the list of sectors of the economy, industries that produce goods and industries that provide services are grouped.

An industry is defined as a set of enterprises or subdivisions of enterprises that are located in the same place, are engaged in one type of production activity, or in which the main activity accounts for the bulk of value added. Enterprises that carry out several types of production activities are divided into establishments for inclusion in the relevant industries. If it is impossible to single out any division as an establishment, its activities are taken into account together with the main activity.

7. Classification of products (works, services)

All-Russian classifier of products (OKP) is designed to ensure the reliability, comparability and automated processing of product information.

The OKP provides for a five-step hierarchical classification.

In the system of international economic classifications, after ISIC, the related Central Product Classification (CPC) should be considered.

1. Products of agriculture, forestry and fisheries. 01. Agricultural products; 02. Livestock products; 03. Forestry products; 04. Fish products.

2. Ores and materials, electricity, gas, water. 11. Coal, peat; 12. Crude oil and natural gas.

3. Food products. 21. Meat, fish, fruits, vegetables; 22. Dairy products.

4. Other transportable goods, except metal products. 31. Wood products; 32. Pulp, paper and paper products; 33. Production of coke ovens.

5. Metal products, machinery and equipment. 41. Basic metals; 42. Finished metal products; 43. Machinery and equipment for general purposes; 44. Machinery and equipment for special purposes; 45. Electrical machines and devices; 46. Radio and television equipment; 47. Medical equipment; 48. Transport equipment.

6. Construction work, structures. 50. Construction work; 51. Structures; 52. Earth.

7. Trade services. 61. Services for the sale, maintenance of cars and motorcycles; 62. Wholesale trade services; 63. Retail trade services; 64. Services of hotels and restaurants.

8. Transport, storage and communication services. 71. Land transport services; 72. Water transport services.

9. Commercial, agricultural, mining and manufacturing services. 81. Financial intermediation services; 82. Services related to real estate; 83. Leasing and rental services; 84. Services in the field of law, billing, accounting and auditing; 85. Services in the field of agriculture, mining and manufacturing.

To collect statistical data on the foreign economic activity of Russia and its regulation, the Commodity Nomenclature of Foreign Economic Activity (TN VED) is designed, which is developed on the basis of the Harmonized Commodity Description and Coding System (HS) and the Combined Nomenclature (KN) of the European Union. TN VED is recommended to be used when grouping exports and imports of goods.

HS is a multi-purpose product range that meets the needs of statistical offices, customs authorities and commercial activities.

The construction of HS is based on a combination of various features and functions performed by goods during the formation of groups:

1) the sequence of processing goods from raw materials and semi-finished products to finished products;

2) when constructing commodity items and sub-items - the degree of processing;

3) purpose, type of material from which the product is made, and the value of the product in world trade.

8. Main economic groupings and notation in statistics

In economic statistics, a large number of groupings for a specific purpose are used. For example, classifier of forms of ownership can be used to classify and code objects of property rights, as well as enterprises and organizations.

Enterprises and organizations belong to a certain organizational and legal form and form of ownership in accordance with their constituent documents.

Grouping by type of ownership makes it possible to establish the structure of distribution of enterprises, labor, material and financial resources by sectors and its dynamics.

It is customary to indicate the forms of ownership in accordance with the Classifier of Forms of Ownership (CFS) with their identification code (in brackets):

1) federal property (12);

2) property of the subjects of the Federation (13);

3) municipal property (14);

4) property of public associations (15);

5) private property (16);

6) mixed Russian ownership (17);

7) foreign property (20);

8) mixed ownership with joint Russian and foreign participation (30).

Within the framework of the variety of types of ownership, enterprises of various organizational and legal forms can be created.

One of the following forms is indicated as the organizational and legal form of an economic entity in accordance with Classifier of organizational and legal forms of economic entities (KOPF):

1) commercial organizations;

2) enterprises;

3) state enterprises;

4) municipal enterprise;

5) individual private enterprises (with the involvement of hired labor);

6) joint-stock companies;

7) production cooperatives;

8) peasant farms;

9) collective farms;

10) rental enterprises;

11) associations of enterprises;

12) non-profit organizations.

9. The concept of the system of national accounts

System of National Accounts (SNA) is a system of macroeconomic indicators built on the basis of standardized classifications, concepts and accounting rules designed to reflect the conditions, process and results of social reproduction of the economy. The SNA is a set of interrelated tables (accounts) containing macroeconomic indicators, the sequence of which is focused on describing the stages of the production process through the resources involved, the costs incurred and the results obtained.

The theoretical basis of the SNA is modern concepts, categories and concepts that explain the mechanism of the functioning of a market economy. As the productive forces developed, the concept of economic production underwent significant changes in economic science.

According to the SNA concepts, economic production includes the following activities:

1) production of goods, including goods for own consumption;

2) production of services for sale;

3) activities of financial intermediaries;

4) production of non-market services by government bodies;

5) production of non-market services by non-profit organizations serving households;

6) provision of services by hired servants;

7) provision of housing services by the owners of dwellings for their own consumption.

In the SNA, the central grouping of economic entities is the grouping of institutional units by sectors of the economy.

For structuring the domestic economy, 5 sectors are distinguished:

1) non-financial enterprises (corporations or quasi-corporations);

2) financial institutions (corporations or quasi-corporations);

3) public administration (state institutions);

4) non-profit organizations serving households;

5) households.

For all sectors, the SNA provides a standard set of accounts that record economic transactions related to production, education, distribution and redistribution of income, saving, accumulation, acquisition of financial assets and incurring financial liabilities. Based on the information contained in sectoral accounts, it is possible to analyze the economic and financial situation of individual sectors of the economy, as well as the relationships between them in the economic process.

10. Main macroeconomic indicators

Main macroeconomic indicators:

1. Gross domestic product (GDP) - an indicator of the SNA, which characterizes the value of final goods and services produced by residents of the country for a given period. GDP is equal to the sum of the final use of goods and services at purchasers' prices minus the value of imports of goods, as well as the sum of primary incomes.

to primary income In the SNA, it is customary to include wages, profits, property income, and taxes on production and imports.

2. Gross national income (GNI) - an indicator that represents the sum of primary incomes received by residents of a given country for a particular period. Quantitatively, GNI differs from GDP in the balance of primary income received from abroad or transferred abroad.

3. Gross national disposable income (GNDI) - an indicator that characterizes the movement of current transfers in value and in kind and is calculated as the sum of GNI with current transfers received by residents of a given country from abroad, minus current transfers that are transferred by residents of the country abroad.

4. Object of final consumption of goods and services are households' own final consumption expenditures, public institutions' expenditures on meeting the individual and collective needs of society, and individual final consumption expenditures of non-profit organizations to serve households.

5. Gross capital formation as a component GDP is the sum:

1) the amount of accumulation of fixed capital in the form of investment by residents of funds in production to create new income in the future;

2) the value of the value of stocks of intangible working capital;

3) the amount of net acquisition of values.

6. Balance of exports and imports represents an important element of the final use of GDP and is defined as the difference between exports and imports of goods and services.

7. national savings is the portion of gross national disposable income that is not subject to consumption.

Saving - this is a source of financing for accumulation, i.e., the growth of fixed assets, stocks of material circulating assets and values.

8. Net lending (net borrowing) - an indicator characterizing the volume of financial resources temporarily provided by a given country to other countries or temporarily received from them.

9. national wealth represents the sum of the net capital of all economic entities of the country. National wealth is equal to the sum of all the country's assets (non-financial and financial) minus financial liabilities.

11. Principles of SNA construction

National Accounting Principles are as follows:

1) accounts are built on the principle of accounting, which is reflected in the double reflection in the SNA of each transaction. Each item of one or another account has a corresponding item in another account, which provides additional control over the reliability of the information reflected in the accounts and links the accounts;

2) accounts consist of two parts (sections); at the same time, the resources by their constituent components are reflected on the right side, making up the "Resources" column, and their use is shown on the left side in the "Usage" column;

3) national accounts are built in a certain sequence corresponding to the sequence of the reproduced cycle;

4) accounts are the registration (reflection) of all economic flows in the form of balance sheets. With their help, the activity of economic agents of the system for the implementation of operations is characterized;

5) in accordance with the principle of double entry adopted in the system, the totals of transactions of resources and use of the account are balanced either by definition or with the help of a balancing item, which in itself is important in economic analysis and serves to move to the next account. Balancing account items that ensure balance (equality) of the right and left parts of the account are calculated as the difference between the sum of indicators of resources and their use;

6) the balancing item of the previous account, reflected in the "Usage" section, serves as the initial indicator of the "Resources" section of the subsequent account;

7) balancing items - calculation categories designed not only to ensure a balance between the volume of resources and their use in each account, but also to characterize the results of the corresponding economic process reflected in this account, and which are the most important macroeconomic indicators of economic development. The main methodological principles of national accounting ensure that, on the basis of the SNA, the characteristics of the real situation in the economy are obtained, the comparability of the information received between countries and at the international level.

12. Calculation of gross domestic product by the production method

Determining GDP by summing value added (with appropriate adjustments due to the transition from basic prices to end-user prices (end-use, end-use, market prices)) is called the production method:

GDP = Gross value added + Taxes on products and imports - Subsidies on products and imports.

As already noted, the output of goods and services is the value of material goods or services that are the result of the production activities of economic entities, or rather, resident units, for the period under review. According to the interpretation of the boundaries of production activities adopted in the SNA, output includes:

1) goods and services supplied to other units that are not their producers;

2) goods produced for own final consumption (services for living in one's own dwelling and household services provided by paid domestic workers). In addition, the issue is divided into market and non-market.

Industry, like agriculture, is to the same extent a field of activity where a product is produced in a direct natural-thing form. Release of industrial products includes finished goods, sold semi-finished products and works of an industrial nature, changes in stocks of semi-finished products and work in progress.

Gross output (BB) for a group of economic entities of the sector of non-financial enterprises is determined by the formula:

ВВ \uXNUMXd R + Increase in stocks,

where R is the cost of goods sold.

Inventory Growth characterizes an increase in stocks of finished, but not sold products, as well as an increase in work in progress.

Trade is one of the branches of the sphere of circulation. Trade release is determined by the value of the trade assessment, which is the difference between the cost of goods sold in sales and purchase prices, minus value added tax. By cost elements, gross output is calculated as the sum of distribution costs and profits of trading organizations; hired transport is not excluded.

The output for foreign trade organizations is determined in the same way as for domestic trade organizations. It does not include the sum of differences between the prices of exports and imports in the domestic and foreign markets, paid directly to the state budget by state foreign trade organizations, which is treated in the SNA as net taxes on imports.

13. Distributive method for determining GDP

The distribution method of measurement determines the value of GDP as the sum of primary incomes paid by resident enterprises of a given country to all participants in production, including non-residents. This method of determining GDP is the sum of wages of employees, mixed incomes of independent owners, profits, net taxes on production and imports.

Wages of employees represents remuneration, in cash or in kind, to be paid by an employer to an employee for work performed in an accounting period (gross wages; actual social security contributions; imputed social security contributions).

Actual contributions to social security represent the sum of the respective contributions to the centralized social insurance and social security funds. These payments are the main source of funds for the payment of pensions and benefits to the population, financing the costs of medical treatment and recreation of employees.

Imputed Social Security Contributions include social insurance benefits paid by enterprises to their employees or other persons in cases provided for by labor legislation (severance pay upon termination of an employment contract, amounts paid for the period of employment to dismissed employees in connection with a reduction in staff, reorganization or liquidation of an enterprise, benefits in connection with the loss ability to work).

13b Profit and mixed income - indicators characterizing the profit received as a result of the production process before the deduction of any explicit or implicit interest, rent or other property income payable on financial assets, land or other tangible productive assets necessary for the implementation of production. Mixed income is the balancing item in the generation of income account for unincorporated businesses owned by households. Owners or other members of their households may work in such enterprises without receiving wages. Those of them who have paid employees are classified as employers, and those who do not have paid employees are classified as self-employed.

Taxes on production and imports are obligatory, non-refundable, non-refundable payments collected by governments from production units in connection with the production and import of goods and services or the use of factors of production. In this case, the state provides nothing in return for the individual unit making the payment, although it may use the funds collected through taxes to provide goods and services to other units or to society as a whole. Taxes related to production and imports are paid by enterprises and organizations, regardless of whether they have profits.

14. GDP end-use method

The final use method of GDP is defined as the sum of the value of goods and services delivered to final use by resident units, which includes the following transactions:

1. Household final consumption expenditure include:

1) expenses for the purchase of consumer goods and services;

2) consumption of goods and services received in kind as payment for labor and gifts;

3) consumption of goods and services produced by households for their own final consumption.

2. Final consumption expenditures of government agencies and non-profit organizations serving households, are defined as the difference between the current costs of maintaining these institutions and the receipts to these institutions from the sale of goods and services at market prices, plus the value of consumer goods and services purchased by these institutions from market producers for transfer to households free of charge, plus reimbursement of household expenses for the purchase of goods and services at the expense of state social insurance funds.

3. Gross fixed capital formation is defined as the acquisition of assets less their disposal. The acquisition of assets includes: the purchase of assets, including barter, the receipt of capital transfers in kind, the production of tangible assets for own use, major repairs; disposal is shown as a negative accumulation. Gross fixed capital formation in terms of natural-material composition consists of goods that are used in the production process for more than a year.

Production tangible assets include: buildings and structures; machinery, equipment and vehicles; perennial plantations; breeding, working and dairy cattle.

Production intangible assets include: computer programs and databases; exploration costs; original works of art.

4. Change in inventories includes the change in value of: inventories; work in progress and construction in progress; finished products stored by manufacturers; commodity stocks; state material reserves.

The change in the value of inventories is defined as the difference between the receipts of products in stocks and withdrawals from them.

5. Net acquisition of value is the acquisition minus the sale of items that increase in value over time.

6. Export and import of goods and services - export-import operations of a given country with all countries.

Export and import of goods represent the value of goods exported from the country or imported into the country (crossing the state border).

15. Intersectoral balance

One of the main sections of the modern SNA is the input-output balance of production and use of goods and services (IRB). The IRB details the accounts of goods and services, production and generation of income; displays the processes taking place at this stage of economic development; allows you to conduct a systemic account of the main CHC indicators and analyze inter-sectoral relationships, determine the main economic proportions, study structural changes and pricing features in the economy.

The rules for compiling the IRB are coordinated with the rules for compiling the CnC key accounts, and the content of the main indicators in the various quadrants of the balance sheet corresponds to the content of these indicators in other parts of the SNA.

There are three main parts (quadrants) in the SNA scheme according to the SNA methodology: the internal, or first, quadrant (I quadrant); lateral, or right, wing (II quadrant); lower wing (III quadrant).

The state of sectoral relationships and intermediate consumption in them are displayed by indicators of the first quadrant (I); in the II quadrant, the structure of the final use of the gross domestic product (GDP) is carried out; III quadrant shows the structure of gross value added by elements.

By analysis period are divided into two types. If the process of production in the IRB is considered for several years, and the results of the first year determine the conditions of production in the second year, then such a system is called dynamic. A feature of dynamic MOBs is that they _:capital investment is excluded from end use. This means that capital investment in the dynamic IBR is a function of industry outputs in subsequent years. Dynamic IOBs describe the development of the economy much more accurately than any other economic and mathematical methods. Another type of IRR are static balance sheets, in which capital investments are included in the final use. Thus, static IRBs are compiled for one year, while dynamic ones are compiled for several years.

By the amount of information used MOB are subdivided into:

1) national (built for the country as a whole);

2) district (built for individual districts);

3) inter-district (describing industrial relations of different regions);

4) sectoral (compiled for a particular industry).

By the nature of the used meters MOB

are monetary (value) and natural.

In monetary (value) MOBs, all indicators are given in monetary terms, and in natural MOBs, some indicators are given in physical terms. The difference between such balances is that the indicators of the monetary balance can be summed up by column, but the natural balance cannot.

By the nature of the reflection of intersectoral relations MOB are subdivided into two types: IRB, compiled according to the scheme "Costs - output", and the tabular form "Resources and use of goods".

16. Content and objectives of labor market statistics

labor market statistics studies issues related to the composition and number of labor resources, economic activity of the population, employment and unemployment, studies the level and dynamics of wages, differentiation of workers in terms of wages and working conditions of workers. Labor market statistics are closely related to other areas of statistics: statistics of industries, services, the system of national accounts, demography, since indicators of the number and wages, labor costs are important elements of characterizing the state of the economy as a whole and the activities of its individual sectors.

The change in the economic structure in Russia and the principle of voluntary selection of employment created the prerequisites for the functioning of the labor market, which is becoming the main tool for measuring the supply and demand for labor, its excess or shortage, distribution between sectors of the economy, industries and regions.

Under labor market refers to a system of economic, social, organizational, legal measures and institutions that coordinate and regulate the distribution and use of labor force.

Labor market statistics focuses on those areas of activity and the relationship between workers and employers, on the basis of which the analysis and forecasting of market conditions are based. Labor market statistics studies not only the supply and demand of labor, but also issues of wages, working conditions, professional training and a number of other issues necessary to determine labor market policy.

At the present stage main tasks of labor market statistics are:

1) study of data on the movement of labor;

2) study of current data on the economically active population, employment, unemployment, employment structure by industry and profession;

3) the study of data on time funds, their structure, as well as the calculation of indicators for the use of working time;

4) study of data on labor costs, their structure and dynamics;

5) study of data on labor conflicts, as well as the calculation of indicators characterizing labor conflicts by industry, causes of occurrence.

17. Statistics of economic activity, employment and unemployment

Economically active population - part of the population at the age established for measuring the economic activity of the population, providing in the period under review the supply of labor for the production of goods and services.

Population active in a given period are all persons of age determined for the measurement of economic activity of the population who meet the requirements for inclusion in both employed and unemployed for a short period of time. The coefficient of economic activity of the population is defined as the ratio between the economically active population (Pe.ac.) and the total population of the country (Pt):

Ke. ak. = Pe. ak. /Pt.

К persons engaged in economic activity,

include those that in the period under review:

1) performed work for hire for remuneration in cash or in kind, as well as other work that provides income, independently or with partners, regardless of the timing of receiving direct payment or income for their activities;

2) were temporarily absent from work due to illness or injury, annual leave or days off, time off, leave without pay or with pay at the initiative of the administration;

3) performed work without pay in a family business.

Based on data on the number of the employed population on a certain date (T,) and the economically active population, it is possible to calculate the employment rate of the population:

Kazan. = Tt / Pe. ak. × 100.

There are two forms of part-time (or part-time) employment:

1. Visible underemployment is determined by the number of persons working clearly part-time in comparison with the norm of working hours established by the schedule at a given enterprise for a given category of workers, or less than usual due to a drop in demand for products or services, lack of customers, orders.

2. Hidden underemployment is an analytical concept, which is characterized by either an incorrect distribution of labor resources, or an imbalance between labor and other factors of production.

Unemployed - persons who have reached a certain age, legally established as the lower limit of working age, who did not have a job, searched for it, and were also ready to start work immediately.

The unemployment rate is defined as the percentage of the number of unemployed (B,) to the number of economically active population on a certain date (Pe.ac.):

Kbez. = Bt / Pe. ak. × 100.

18. Balance of labor resources. Absolute indicators of labor movement

Workforce balance - this is a system of indicators that reflect the number and composition of labor resources, as well as their distribution among the employed by sectors of the economy and forms of ownership, the economically inactive population and the unemployed.

The balance sheet of labor resources is a table that includes two sections: indicators of the availability and composition of labor resources, and indicators characterizing their distribution by type of employment.

Labor movement - the process of changing the number of employees, leading to the redistribution of labor between individual enterprises, industries and regions.

For a statistical study of the movement of the labor force, absolute and relative indicators of the turnover of the labor force are established.

The absolute indicators are receiving turnover, equal to the total number of people hired for a certain period, and turnover on retirement, equal to the number of dismissed for the period.

Groups of employees by sources of their income:

1) in the direction of employment and employment services;

2) on the initiative of the enterprise (organization);

3) in the order of transfer from other enterprises and organizations;

4) after graduating from special educational institutions. The reasons for dismissal of employees are:

1) conscription into the army;

2) admission to an educational institution with a break from work;

3) transfer to other enterprises;

4) expiration of the lease agreement;

5) retirement;

6) death of an employee;

7) downsizing;

8) voluntary dismissal;

9) absenteeism and other violations of labor discipline.

Excess labor turnover includes dismissal of one's own free will and violation of labor discipline.

Labor force index is calculated as the ratio of the number of employees at the end of the period under review to the number at the beginning of this period.

Index total labor turnover characterizes the intensity of traffic and is defined as the ratio of the sum of all hired and all dismissed for the period under review to the number of employees on average for the period.

Recruitment turnover is represented by the number of all received, and disposal turnover - the number of people who left work.

The number of employees permanently employed during the reporting period is determined as the difference between the payroll number of employees at the beginning of the period and the number of employees who left their jobs during the period.

19. Relative indicators י of labor movement

To assess the intensity of the movement of labor resources, relative indicators are also used:

1) acceptance turnover ratio:

К _п = Number of employees hired for the period / Average headcount for the period χ 100;

2) disposal turnover ratio:

K_B = Number of employees laid off for all reasons for the period / Average headcount for the period χ 100.

In the first case, the coefficient shows how much the number of employees would increase if there were no layoffs, in the second case, how much the number of employees would decrease if there were no employment during the period under consideration;

3) flow rate:

К_т = Number of employees dismissed for reasons related to staff turnover / Average headcount for the period χ 100;

4) employee replacement rate characterizes the replenishment of employees who left the organization for various reasons, newly hired, and is calculated by dividing the number of employees accepted for the period by the number of retired employees for this period:

Kv \uXNUMXd Number of employees hired for the period / Number of employees laid off for the period) \uXNUMXd K in / K p

If, as a result of the calculation, this coefficient is greater than 1, then there is not only a compensation for the loss of labor force due to dismissal, but also new jobs appear. If this indicator is less than 1, then this indicates that jobs are being cut, and if we are talking not about a separate enterprise or industry, but about the economy as a whole, this situation leads to an increase in unemployment;

5) staff persistence rate is used to analyze the degree of stability of labor collectives:

K pc \uXNUMXd The number of employees who worked for the entire reporting period / The payroll number of employees at the end of the period.

The assessment of the scale and directions of the intersectoral movement of the labor force, as well as its movement across regions and sectors of the economy, is carried out by dynamic comparisons and determining the balance value of the arrival (increase) or departure (decrease) in the number of employees, respectively, by industries, sectors of the economy and regions of the country.

The demand for labor depends on the duration and efficiency of the use of working time. It is an indirect estimate of labor costs.

20. Working hours

Work time - part of the calendar time that is spent on the production of products or the performance of a certain amount of work and services (hour, day, man-hour, man-day).

At enterprises, the main source of data on the use of working time is timesheets.

The statistics take into account several time funds.

Calendar fund of time is the sum of man-days of attendances and absences.

Timesheet fund of working time (man-days) is determined by subtracting the total number of holidays and days off from the calendar fund of working time.

The maximum possible fund of working time equal to the personnel fund, with the exception of man-days of regular vacations.

Coefficient of utilization of the maximum possible fund of working time (used to analyze the use of working time in the enterprise) is equal to:

Km.w.f. = Tf. / Tm.w.f. × 100,

where Tf. - hours actually worked during regular hours;

Tm.w.f. - the maximum possible fund of working hours.

The coefficient of use of the time fund (used to compare the levels of use of working time in cross-industry comparisons) is equal to:

Kt = Tf / Tf.f. × 100,

where Tt.f. - time fund.

Coefficient of use of the calendar fund of time equals:

Kk.f. = Tf / Tk.f. × 100,

where Kk.f. - calendar fund of time.

This coefficient is used both to analyze and compare the degree of use of working time at the level of enterprises, industries, and in international comparisons of the use of working time.

At enterprises working in shift mode, shift indicators are calculated that characterize the use of the shift mode.

shift coefficient, calculated for a certain date is equal to:

K s (as of date) \uXNUMXd Total number of workers in all shifts / Number of workers in the largest shift.

Coefficient of use of the calendar fund of time equals:

K s (period) \uXNUMXd Number of man-days worked in all shifts / Number of man-days worked in the largest shift.

21. Statistics on labor costs

Enterprise labor costs include the amount of remuneration in cash and in kind for the work performed and additional expenses incurred by enterprises (organizations) during the year.

Labor costs are made up of the following components:

1) payment for hours worked (direct salary):

a) wages accrued to employees at tariff rates and salaries for hours worked;

b) wages accrued for work performed at piece rates, as a percentage of sales proceeds (performance of work and provision of services);

c) the cost of products that were issued in the form of payment in kind;

d) bonuses and remuneration (including the value of bonuses in kind);

e) stimulating additional payments and allowances for tariff rates and salaries;

f) monthly or quarterly remuneration for length of service, length of service;

g) compensation payments related to the mode of work and working conditions;

2) payment for unworked time:

a) payment of annual and additional holidays;

b) payment of additional vacations granted under the collective agreement to employees;

c) payment of preferential hours for teenagers;

d) payment for study holidays granted to employees studying in educational institutions;

e) payment to employees sent for professional training, advanced training;

f) remuneration of labor of employees involved in the performance of state or public duties;

g) payment kept at the place of main work for employees involved in other work outside the enterprise;

h) amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time at the initiative of the administration;

i) amounts to employees who were on forced leave at the initiative of the administration;

3) other labor costs: lump-sum incentive payments; payments for food, housing, fuel; expenses of the enterprise to provide employees with housing; expenses of the enterprise for social protection of employees; expenses for vocational training; expenses for cultural and community services; labor costs not previously classified (fare); labor taxes.

22 General concept and definition

The totality of non-financial and net financial assets accumulated in the country as of a certain point in time is an economic category - national wealth. The net value of financial assets is determined as the difference between the value of financial assets and the amount of liabilities of economic entities of a given country (residents).

The calculation of national wealth and net worth of equity for each economic unit and sectors of the economy is reflected in special tables - in the balance of assets and liabilities, which is compiled as of the beginning and end of the period.

Under economic assets refers to objects on which institutional units establish ownership rights and as a result of the possession (or use of which) for a certain period of time, their owner can receive economic benefits.

Liabilities are the financial obligations of the owner of economic assets.

The difference between the value of assets and liabilities forms a balancing item called net worth. For the country's economy as a whole, the difference in the value of its assets and liabilities is defined as national wealth.

Comparison of indicators of the balance sheet of assets and liabilities at the beginning and end of the period reveals changes in the value of assets and national wealth over the period as a result of economic operations, as well as the influence of other emergency factors (natural disasters, fires).

The change in the value of assets over the period can be represented as:

C_{i + 1} = C_t +Δ_eq. + Δ_dr. + Π_р,

where C_{i + 1} and C_t - the value of an asset of this type, respectively, at the beginning and end of the period;

Δ_eq - change in the value of an asset as a result of economic transactions (production, sale, donation), i.e. the difference between the cost of acquired C^+Δ and retired assets (A^-D): ∆_eq. = C^+Δ - FROM^-D;

Δ_dr - other changes in the value of the asset associated with activities or phenomena not related to economic transactions, such as the discovery of mineral deposits, natural disasters. The change in value is determined, as in the previous case, and is reflected in this equation, taking into account the sign; Π_р - the nominal increase or decrease in the value of an asset over a period due to a change in its price, i.e. positive or negative holding gain.

23. Non-financial assets

Non-financial assets - these are objects that are in the use of business entities and bring them real or potential economic benefits over a certain period as a result of their use or storage. Depending on the method of creation, such assets are divided into two groups: produced and non-produced.

Produced non-financial assets are created as a result of production processes and include three main elements: fixed assets (fixed capital), inventories and values.

Fixed assets - these are produced assets that are used repeatedly or continuously over a long period, at least one year, for the production of goods, the provision of both market and non-market services.

К inventories includes assets consisting of goods that are created in the current or earlier period and are stored for subsequent sale, use in production or for other purposes (raw materials and materials, work in progress, finished products, goods for resale).

Production tangible assets include values, i.e., high-value goods not intended for production or consumption purposes and retaining value over time. Values include:

1) precious metals and stones not used by enterprises as resources for production;

2) antiques and works of art;

3) valuables not elsewhere classified, such as collections, jewelry of significant value, made of precious stones and metals.

Intangible non-productive assets represent certain legal forms, are drawn up in connection with the production process and are transferred from one institutional unit to another. These include documents that give their owners the right to engage in specific activities, excluding other institutional units from such activities, except with the permission of the owner.

The composition of intangible non-productive assets includes: objects of patenting (these are inventions characterized by technical novelty, which, on the basis of law or a court decision, can be granted judicial protection), lease agreements and other contracts with the right to transfer, acquired goodwill (this is the notional value of business relationships and reputation, defined as the difference between the value paid for an enterprise as a going concern and the sum of all its assets minus the sum of its liabilities).

Tangible non-productive assets - these are economic assets of natural origin, non-renewable or naturally renewable (land (including surface water subject to property rights); underground water resources; subsoil wealth (minerals); non-cultivated (natural) biological resources refer to flora and fauna) .

24. Fixed assets. Their assessment and indicators

Fixed assets (PF) - objects that serve for at least a year with a cost above a certain value, established depending on the dynamics of prices for products of capital-creating industries (buildings, structures, machinery and equipment that convert energy, materials and information, vehicles, tools, production and household equipment, working and productive livestock, perennial plantations, other fixed assets).

Each element of fixed assets has several estimates.

1. Full initial cost of OF - the actual amount paid for each given facility, which includes the entire cost of construction or acquisition, as well as transportation and installation costs.

2. Full replacement cost is determined by the costs that are necessary for the reproduction of fixed assets in a new form when performing a revaluation.

3. Initial cost less depreciation (residual) corresponds to the full original cost minus the amount of depreciation formed to date.

4. Replacement cost minus depreciation is determined by multiplying the full replacement cost, obtained as a result of the revaluation of fixed assets, by their depreciation factor.

Renewal and disposal ratios of fixed assets show the relative characteristics of newly introduced or retired fixed assets for the year or other study period.

The coefficient of renewal of fixed assets equals:

К_update = (V^t+Δ)/(V^{t + 1}) × 100%,

where v^t+Δ - the cost of newly introduced fixed assets in the t-th year; V^{t + 1} - cost of OF at the end of the t-th year.

Retirement rate of fixed assets equals:

К_select. = (V^t-Δ)/(V^t) × 100%,

where v^t-Δ - the cost of those who dropped out during the t-th year of the OF;

V, - cost of OF at the beginning of the t-th year. To analyze the dynamics of the reproduction of OF, we use coefficient of intensity of renewal of fixed assets:

К _int = Value of liquidated funds / Value of newly introduced funds.

To characterize the use of OF, the indicator is calculated return on assets, which is the ratio of the value of manufactured products for the period to the average value of the value of fixed assets for the same period.

To analyze the use of fixed assets, an indicator is also calculated that is the return on assets, - capital intensity, which is defined as the ratio of the average value of fixed assets for the period to the volume of products produced for the same period. This indicator is used in the construction of the intersectoral balance of fixed assets.

In statistical analysis, the indicator is widely used capital-labor ratio, which is determined by dividing the average annual FC value by the average number of production personnel for the year.

25. Depreciation of fixed assets

Depreciation - monetary expression of depreciation, reflecting the transfer of the cost of fixed assets to the manufactured product (service).

Physical wear and tear is the wear and tear of the means of labor due to production consumption.

Obsolescence - this is a reduction in the cost of production of existing OF and the invention of more advanced means of labor.

Amortization Fund (FA) reflects the total cost of the FC that must be transferred to the manufactured product or service for the entire period of their service, i.e. the amount that, by the time the FC is retired, would ensure the possibility of their reproduction:

Ф_А \uXNUMXd PV + KR + M + L,

where PV is the total replacement cost of the OF;

KR - the cost of major repairs during the depreciation period;

M - the cost of modernization during the depreciation period;

L - liquidation value of fixed assets minus the costs of their dismantling.

The volume of annual depreciation deductions is the ratio of the volume of the depreciation fund to the service life of the asset in years.

The percentage of the volume of annual depreciation deductions to the full replacement or initial (PP) cost is called depreciation rate.

Absolute depreciation amount is defined as the difference between the full, initial or recovery and residual, initial, taking into account wear and tear, or recovery, taking into account wear, cost. The ratio of the amount of depreciation of fixed assets to their total cost is the depreciation coefficient.

The reverse is shelf life, characterizing the unworn part of fixed assets.

The form of depreciation, which proceeds from the condition that the process of depreciation of fixed capital occurs evenly over the entire service life, is called linear:

E_A = (V₁ - V_{n + 1})/n,

where E _A - annual depreciation fund;

V is the total initial cost of fixed assets at the beginning of the first year;

V _{n + 1} - the value of funds at the time of disposal (after n years of service). The accelerated depreciation method is determined by multiplying the cost of fixed assets minus depreciation (residual value) at the beginning of the year by an amount equal to (2 / n), where n is the life of the funds).

The annual depreciation fund with increasing depreciation is calculated by the formula:

E_A = (V₁r) / [(1+r)^{n - f + 1} - one],

where E _A - annual depreciation fund;

V₁- full initial cost of fixed assets at the beginning of the first year;

r - discount rate;

n - service life of fixed capital (in years) - estimated.

26. Revolving funds

revolving funds represent current assets of the organization (stocks, receivables, short-term financial investments and cash).

The average balance of working capital for the reporting month can be defined as half the sum of balances at the beginning (OC _H ) and end (OS _к ) of this month, i.e. according to the formula:

OS = (OC _H + OS _к) / Five.

Working capital turnover indicators

make it possible to judge the effectiveness of their use.

General indicators of working capital turnover are calculated as the ratio of sales proceeds to the average balance of working capital or the ratio of the average balance of working capital to sales proceeds. The following indicators are calculated:

1) inventory turnover: К_oe = Z / Z;

2) turnover of funds: К_OD = DZ / PC;

3) turnover of creditors' funds: К_OD= KZ / Z,

where Z - the average size of the stock;

Z - cost of goods sold;

DZ - the average value of receivables;

PC - sales on credit;

KZ - the average value of accounts payable;

З - purchases for the year.

Working capital turnover indicators allow you to analyze their use and are calculated based on data on average balances (OS) and sales proceeds (BP), which is determined without VAT.

Working capital turnover ratio - the ratio of proceeds from the sale of products without VAT to the average balance of working capital.

The reciprocal of the turnover ratio is called fixing factor:

KZ \u1d XNUMX / K _about,

It characterizes the amount of the average balance of working capital attributable to 1 rub. sales proceeds. The effect of accelerated turnover is the amount of released working capital.

The amount of released working capital can be found by determining the need for working capital to receive sales proceeds with a turnover ratio at the level of the previous period (quarter, year):

O = (VR_ot) / (TO_{about. before}) ־ OS.

The indicator of the speed of circulation of working capital for a group of enterprises is the average value of similar indicators of individual enterprises.

At the same time, Kob and Kz are defined as arithmetic weighted averages:

К_ABOUT= (ΣK_{ABOUT. i}OC_i)/ΣOC_i and KZ = (ΣK_XNUMXiBP_i) / ΣBP_i.

27. The subject and objectives of income statistics. The concept of "scorecard"

Processes of formation and use of incomes of the population represent the receipt at his disposal of resources in cash and in kind, received through labor activity, the use of property in the form of transfers and their direction to meet personal needs, production goals and accumulation. Tasks of income statistics population:

1) analysis of the general state of the economy and living standards;

2) development of social and tax policy;

3) assessment of the possibility of expanding the investment process by mobilizing internal reserves.

Population income statistics is based on calculations and analysis of indicators that characterize the volume, structure and dynamics of income, their sources and directions of use, purchasing power, uneven distribution of income.

In the SNA, the definition of income is based on the concept proposed by the English economist J. Hicks. Its essence is as follows: the value of the income of the population should show how much people can spend on consumption without becoming poorer.

The following conclusions follow from the general concept of income. First, not every amount of money received is income. For example, the proceeds from the sale of a house are not income, because it simply changes the form of assets (capital): instead of an asset in the form of fixed capital (a house), its owner now has assets for the same amount in the form of cash. Second, saving is not equal to the sum of the growth in cash, deposits, and other financial assets. The increase in cash can occur as a result of the sale of tangible assets, financial assets, obtaining a loan. Third, capital gains from random causes are not considered income and are not included in savings. The increase in the value of assets as a result of inflation or other external circumstances is not considered as income and savings.

Most important characteristics of the system of indicators of incomes of the population, based on the principles of the SNA are the following:

1) a clear delimitation of the income of the population from other economic transactions, since transactions are associated with the assumption of financial obligations, with a change in the form of economic assets;

2) coverage of all types of income received by the population, both in cash and in kind;

3) a consistent reflection of the incomes of the population, formed at all stages of the process of their distribution;

4) linking income indicators of the population with the main macroeconomic indicators (GDP, national income, final consumption, savings) and with indicators characterizing related areas of the economic process: production, the movement of incomes of enterprises and organizations, the use of income, the movement of financial resources.

28. System of indicators of income of the population

The system of indicators of income of the population, grouped by the main characteristics:

1) primary income - income received by households in the order of the primary distribution of value added (wages, income from the activities of unincorporated enterprises, households and income from property);

2) current cash transfers - redistributive payments and receipts of a current nature, carried out unilaterally without receiving or transferring any goods, services or assets in return (current taxes and incomes, property, social insurance contributions, social benefits, insurance premiums and insurance compensation, other current transfers );

3) disposable income - the amount of primary income and current transfers in cash minus the income received by households as a result of redistribution, which is then used by them for final consumption and savings;

4) social transfers in kind the value of individual goods and services provided as transfers in kind to individual households.

They consist of social benefits in kind plus individual non-market goods and government services. management and non-profit organizations. Social benefits in kind are divided into social security benefits and social assistance benefits (according to funding sources);

5) adjusted disposable income.

Characterizes the cost of goods and services that households can spend on final consumption, regardless of the source of financing of these expenditures;

6) national income represents the sum of primary incomes received by residents of the country for a given period, in market prices. National income differs from domestic product in the balance of primary income received from abroad (interest, dividends from foreign investments);

7) national disposable income is defined as the sum of national income and the balance of current transfers received from abroad. In turn, disposable national income breaks down into national final consumption and national saving;

8) final consumption of goods and services covers final consumption expenditures of resident households on consumer goods and services, as well as expenditures of general government institutions (budget organizations) and non-profit organizations serving households on goods and services for individual and collective consumption.

29. Subject, purpose, tasks and system of indicators of natural resources statistics

The subject of natural resource statistics is a quantitative characteristic of the presence, composition, state and rationality of the use of all their components; their changes under the influence of natural processes and anthropogenic, including environmental activities, its results and related costs; trends and patterns of all changes identified on this basis.

Statistical information is used in the mechanism of environmental management, in the process of nature management, to determine the strategy and tactics of environmental policy and its implementation.

The main tasks of natural resources statistics (NR) are:

1) development of a system of indicators and methods for their calculation;

2) determination of methods for obtaining information, its collection, processing and analysis, organization of observation;

3) control over compliance with environmental legislation, national and international rules for nature management;

4) characteristics of the availability, quality, condition and placement of all components of the PR;

5) determination of the volume of reserves of natural resources according to the degree of their exploration and the possibility of involving them in economic circulation;

6) characterization of the rationality of the use of natural resources, assessment of the impact of human activity on the state of the PR;

7) assessment of the impact of PR on human activities and living conditions;

8) description of the generation, disposal, disposal of industrial and household waste and the damage associated with it;

9) characteristics of the distribution of natural resources and determination of the natural resource potential of the country and regions;

10) study of the dynamics of the volume of resources involved in the economic turnover during their development, extraction and use;

11) characteristics of the formation of natural funds, their sources and areas of use;

12) assessment of the effectiveness of environmental protection measures and their results;

13) determination of advanced and current costs for environmental purposes and their effectiveness;

14) analysis of the dynamics of processes occurring in the natural environment, identification of the main trends, factors and the degree of their influence;

15) analysis of the implementation of national and international programs for the conservation, reproduction, restoration and rational use of natural resources as part of the national wealth.

30. Water and land statistics

Water resources - these are the water reserves of internal and territorial seas, lakes, rivers, reservoirs, groundwater, glaciers, ponds, canals and other surface water bodies, which, according to the legislation, represent a single state water fund.

Water resources statistics studies the availability, quantity and quality of waters by their types, their use in production and in everyday life, which ensures control of the quality of the waters used, the efficiency of their purification and discharge into surface waters and soil.

The objects of statistical observation on water resources are water users of water sources, who take water for industrial, agricultural use, as well as for household, drinking and other needs.

The unit of statistical observation is individual enterprises of all sectors of the economy, regardless of the sources of water supply and wastewater receivers.

Wastewater - water discharged after being used in a process and of no direct value to that process.

Cleaning of drains - a process that ensures compliance with established water quality standards. There are three types of cleaning: mechanical (primary), biological (secondary) and chemical (tertiary).

There are three categories of wastewater:

1) standard- (conditionally-) clean - effluents from industrial and communal services, which, acting without treatment, without worsening the standard water quality;

2) standard-purified - wastewater entering surface water bodies after treatment at water treatment facilities. At the same time, the content of pollutants does not exceed the established maximum allowable discharges (MPD);

3) polluted - industrial and industrial and municipal effluents with a content of pollutants higher than the approved MPD.

Land resources statistics - a section of economic statistics that collects information about the volume and condition of the land fund, the transformation of land, the results of their use and measures for their restoration and improvement.

According to the international classification, the land fund is subdivided according to economic purpose, agricultural areas - according to land, soil - according to their qualitative composition, land - according to the degree and sources of pollution.

The amount from the loss of a potential crop due to land pollution is determined by the formula:

S = PV(C₁ -C₂),

where P - contaminated land area; V - the volume of agricultural products per 1 ha of land;

C₁ and C₂- the purchase price of agricultural products before and after pollution, thousand rubles / unit.

31. Statistical study of commodity markets and product markets

commodity market serves as a mechanism that provides links between the sphere of production and the sphere of consumption, determining the distribution of goods in accordance with demand.

The commodity market consists of interconnected submarkets:

1) means of production, from which submarkets of natural raw materials and industrial products are distinguished;

2) consumer goods, including food and food products;

3) services, including industrial services and consumer services.

In turn, each of these markets is subdivided into a number of local markets.

The regional market and its subsystems are urban and rural markets, which are limited to the boundaries of a certain territorial-economic and administrative-geographical entity.

The state of the market is characterized by the following indicators.

1. Demand represents a form of buyers' needs for goods (trade services) presented on the market, provided with cash income. The quantity demanded is determined by the amount of goods that buyers intend to buy in the market at a certain price level. At a low level of prices, buyers tend to buy a larger volume of goods, and at a high level - a correspondingly smaller volume or refuse to buy at all. The volume of demand for individual goods is also influenced by other factors: the level of monetary income of the population; the price level of substitute or complementary goods.

2. Proposal is the mass of products to be registered, which are already on the market or can be presented on it. Supply is the quantity of a good that competitive producers are willing to sell on the market at a given time at a given price. The higher the price level in the market, the greater the supply, and vice versa. The volume of supply of individual goods is also affected by the level of costs for their production and delivery to the market; physical and chemical properties of goods; the level of competition among sellers in the market and other factors.

3. Price represents a monetary equivalent, in accordance with which acts of sale and purchase of goods are carried out.

Price level for individual goods is formed within the range of supply and demand prices in the consumer market.

The best option for this level is market equilibrium price, the level of which balances the volume of supply and demand in the market.

4. Competition - this is the rivalry of economic entities in the market for the best conditions for the sale of goods. The level of competition is determined by the number of sellers, the share of their operations in the market, and the forms of competition used.

32. Statistical market research

Market conditions is a form of manifestation in the market of a system of factors (conditions) that determine the ratio of supply and demand volumes, price levels and competition.

Market conditions have four fundamental distinguishing features: dynamism, proportionality, variability and cyclicity.

Since the market is inherently prone to spontaneity, therefore, its parameters are subject to fluctuations, both random and periodic.

The main indicators of market conditions are:

1) the scale of the market - its capacity, the volume of operations for the purchase and sale of goods, the number of enterprises;

2) the degree of market balance - the ratio of supply and demand;

3) type of market (competitive, monopolistic);

4) market dynamics (changes in market parameters, their vectors, speed and intensity, main trends);

5) degree of business activity (number and size of orders, volume and dynamics of transactions);

6) the level of stability - fluctuations in the main parameters of the market in dynamics and space;

7) the level of market risk (assessment of the probability of being defeated in the market);

8) the strength and scope of competition (the number of competitors, their activity);

9) market cyclicality (position of the market at a certain point/stage of the economic or seasonal cycle);

10) the average rate of return (the sum of gross and net profit and profitability indicators).

The production potential determines the maximum possibilities of the product offer.

The consumer potential of the market is determined by consumer demand and is characterized by an indicator of market capacity.

Market volume - the quantity of goods that the market is able to purchase for a certain period of time under given conditions.

To study the market situation, the method of constructing a system of business activity indices is used - indicators of the dynamics of the main characteristics of the market for the production of goods, inventories, prices, and in some cases - indicators of the general economic situation: the level of employment, the discount rate of the Central Bank of the Russian Federation, the volume of investments. Additional indicators: the number of consumers, the level of income, the territorial structure of retail sales, as well as the willingness of the population to spend.

Market testing method represents the arithmetic average of three possible assessments of market development - growth, stability, decline, each of which is assigned a corresponding score.

The source of information about the market and market processes is the reporting of enterprises that supply and sell goods. Reporting: on the supply of goods; about retail trade; about commodity stocks; about costs; about profits.

33. System of indicators of the market of products

Product market indicators characterize its state and reflect individual market phenomena and processes, summary sets of individual units (sellers and buyers) and the relationship between them.

In the system of indicators of market statistics, five interconnected macroblocks are distinguished, each of which characterizes a certain market process.

The state and formation of the market (market conditions) (block 1) - is intended for a general description of the market situation. It covers the main categories of the market - supply and demand, reflects the scale and main proportions of the market, the level of business activity, the cyclical development, the intensity of competition, the stability of the market and the degree of risk.

The level and change in prices (block 2) characterizes an important element of the market mechanism - prices.

The presence and movement of goods (block 3) - reflects the process of exchanging goods for money. It covers four groups of macro-indicators: commodity circulation, commodity turnover, commodity stocks and commodity turnover.

Trade infrastructure (block 4) - is complex and characterizes the material, technical, information, transport and labor support of the market process.

Efficiency of market activity (block 5) - combines indicators of economic effect, economic efficiency and social results of market activity.

Turnover - the process of exchanging goods for money, the cost of the mass of commodities in the corresponding prices; it is equal to the seller's cash receipts and the buyer's cash expenditures.

Gross turnover - the sum of all sales, subject to the transfer of goods from one owner to another.

Net turnover - cleared of re-counting and representing the final volume of sales.

Wholesale turnover is the sale of goods on the wholesale market.

Retail turnover is the sale of goods on the consumer market.

In the analysis of the dynamics of trade, the index method is widely used. The dynamics of an individual product, recorded in physical units, is estimated by an individual index of the number of goods sold:

!c = ^q ״/ ^q ,v

where l _q - individual index of the number of goods sold;

q _״ and q _/0 - the number of goods sold on the market / goods, respectively, in the base and current periods.

Analysis of the dynamics of trade is carried out using the index of the physical volume of trade:

1q = ^(2q1 ^P 0 ⁾ /

where q ₁ - the number of sales of products in the current period;

q ₀ - the number of sales of products in the base period;

P 0 - prices per unit of goods in the base period.

34. Indicators of production and shipment of industrial products in value terms

Indicators of the volume of production are obtained on the basis of the cost accounting of products, which allows you to combine in one result both finished goods and unfinished goods (semi-finished products and work in progress), combine goods and works of an industrial nature.

The volume of manufactured industrial products takes into account the cost:

1) finished goods intended for sale to the outside, for their own capital construction, non-industrial divisions, crediting to their own fixed assets, as well as issuing to their employees on account of wages;

2) works (services) of an industrial nature, works on the modernization and reconstruction of own equipment and vehicles, mechanisms, instruments;

3) work on the manufacture of goods with a long production cycle, the production of which was not completed in the reporting period and for which settlements with the customer are carried out at separate payment stages;

4) semi-finished products of own production. Index volume of shipped products, which characterizes the cost of products shipped to consumers, work performed and services rendered, accepted by the customer, regardless of whether the money was received on the account of the enterprise or not.

If the product is not only shipped, but also paid for by the consumer, then it is considered to be sold.

The methodology for calculating the composite indices of industrial production - the industry is divided into sectors, each industry - into sub-sectors; for each sub-sector, specialized representative products are selected. The further calculation is carried out in three stages.

1st stage. Physical volume indices are determined for each i-th sub-sector:

i_{i / 0} = (ΣⁿQ₁P₀) / (ΣQ₀P₀) × 100%,

where Q₁ and Q₀- production volumes in physical terms for the reporting period and the period of the base year, respectively;

P₀- average annual unit price in the base year;

n - the number of representative goods involved in the calculation of the index for the sub-sector.

2nd stage. Sub-indices in the base year:

I_i_/b= (Σ^mi_i/bDb)/(Σ^mDb),

where I_i_/b- index of production by industry for the reporting period compared with production for the base period;

m - the number of sub-sectors included in the industry;

i_i/b - index of production by sub-sectors included in the industry;

Db is the value added of industries.

3rd stage. The general industrial index is calculated:

I = (Σ^kI_i/bD_b⁰) / (Σ^kD_b⁰).

35. Tasks and system of indicators of price statistics

Price - the most important cost meter. The price is influenced by sectoral proportions, systems of distribution of national income, taxation and lending, and the procedure for forming costs. Price is a mechanism that operates at the level of a particular enterprise, with the help of which it is possible to ensure profit.

The system of indicators of price statistics includes indicators of the level, structure and dynamics of prices. System of prices and tariffs: retail prices, purchase prices, estimated prices of foreign trade. The price is formed depending on the supply and demand for goods and services, the unit cost of production, the level of competition in the relevant market for goods and services, as well as the influence of other environmental factors.

Production and shipment of products are valued at current market prices valid in the period to which the production or shipment of products relates.

The price is affected by the type of product, the presence of special properties, the number of intermediate links from the manufacturer to the final consumer of this product, market conditions, the specifics of the marketing policy being pursued, as well as restrictions imposed by government agencies.

At the present stage, the tasks of price statistics can be grouped based on the following goals:

1) study of market conditions;

2) identification of the average dynamics of prices for manufactured products and services by enterprises in all sectors of the economy;

3) identification of the average dynamics of prices (tariffs) prevailing in the consumer market;

4) determination of the cost of sets: minimum food and funded for inter-regional comparisons;

5) the response of cost macro indicators to price changes (deflation), for example, GDP and SNA indicators;

6) determination of the ratio of the purchasing power of currencies for international comparisons of the national product.

When calculating consumer price indices (CPI) and producer price indices for industrial products in statistics, the Laspeyres formula has been widely used. However, the index calculated on its basis does not include investment goods, but does take into account the prices of imported products.

Price indices calculated using the Paasche formula, as a rule, cover a wider range of goods and services. The weights used are not the structure of consumer spending, but the structure of turnover, or value added, or production output in the current period, so they can be determined only after the end of the reporting period. The Paasche price index is used when changing the dynamics of prices of GDP components, purchase prices in agriculture, estimated prices in construction, and export prices.

The dependence of the two indices is known as the Gershenkron effect.

36. Consumer market price statistics

Statistical monitoring of consumer prices is carried out for a selected set of representative goods at trade and service enterprises of all types of ownership and forms of trade organization, as well as in places where goods are sold and services are provided by individuals. The set consists of three large groups: food products (100), non-food products (201) and paid services (81 items) - a total of 382 goods and services.

To calculate the consumer price index (CPI), the following data are used:

1) on changes in prices collected by monthly registration of prices and tariffs in the consumer market;

2) on the structure of actual consumer spending of the population for the previous year, calculated on the basis of indicators of a sample survey of households.

The calculation of the CPI is carried out in several stages.

1. Average prices of the reporting and base periods P₁ and P₀ for each registered product are calculated using the simple arithmetic mean formula:

P₁=ΣP_1j /n,

where n is the number of registered prices.

Comparable is the price registered at the same trade enterprise for the same or similar goods in quality.

Individual price indices are determined for a product (service) as a quotient of average comparable prices.

i_p = P₁ ^/ P₀.

2. Average prices and individual price indices calculated for each territory are used to determine weighted average prices and average indices for each product at the regional level.

The weighted average price for each month for the territory is determined by the formula:

P₁= ΣΡί x d,

where d is the proportion (weight) of the population of the territory in the economic region = 1). The average change in prices for individual goods (services) in the region as a whole can be determined by both comparing average weighted prices and calculating average weighted indices.

3. Composite indices are determined based on price indices for individual goods and services and the share of expenditures on their consumption in the total consumer expenditures of the population of the territory.

A modified Laspey-res formula is used:

I_p = [Σ(P_jt / P_j0)×P_j0q_j0] / [Σ(P_1j / P_0j)×P_j0q_j0],

where I_p - price index of the t-th period compared with the base period;

P_j0 and P_jt - the price of the j -th product or service, respectively, in the base and t -th period. The index is calculated on a monthly basis, on an accrual basis for the period from the beginning of the year.

37. Statistical study of the dynamics of producer prices

Statistical study of the dynamics of prices and tariffs of enterprises in industry, agriculture, construction and freight transport is carried out on the basis of information received through specially organized statistical observation or from various reporting forms. In industry, statistical monitoring of prices for finished products is carried out, producer prices are recorded for individual representative goods, the selection of which is carried out in stages:

1) a list of the most representative goods and a minimum of large enterprises producing these goods are centrally formed;

2) at the regional level, statistical authorities form a set of specific types of goods of enterprises in the region.

Selection of goods for price registration produced: to monitor the price level for specific types of goods; to calculate the price index for commodity groups; to calculate composite price indices for industries and industrial products in general.

The actual prices for products produced and shipped to the market in the current month are subject to registration. This price should not include additional costs in excess of the production price (costs for transporting products).

Based on observations of changes in prices for representative goods, a construction is carried out industrial price indices. To calculate the composite indices, the sectoral structure of industrial production for the previous year is used. The price for December of the previous year is taken as the base price for calculating price indices during the current year.

As basis weights for types of products and product groups, enterprises use data on the cost of these types of products for the year taken as the base, calculated by multiplying commodity output in physical terms by the average annual price.

Individual price indices are calculated according to the following formulas:

i_Pt_/t-1 = P_t/ P_t_-1

i_Pt_/0 = [P_t / P_t-1]×[P_t-1 / P₀] = i_Pt/t-1i_Pt-1/0

where P_t - the price of goods in the current month;

P_t-1 - the price of the goods in the previous month;

P₀ - price in December last year;

i_Pt_/t-1, the_Pt/0, the_Pt-1/0 - price indices respectively of the current month to the previous one, of the current month to December of the last year, of the previous month to December of the last year. Based on price indices for specific representative goods, composite price indices are calculated for aggregated product groups, sub-sectors and industries, for industrial products as a whole, using the weights of the base year.

38. Statistical indicators for assessing inflation

inflationary process associated with the depreciation of money, manifested in the rise in prices for goods and services and in violation of money circulation.

Of the variety of causes of inflation, two main ones are usually distinguished: monetaristic (monetary) nature and non-monetary.

According to the monetarist approach, inflation is always and everywhere a monetary phenomenon. The reason for the growth of inflation lies in the more rapid increase in the money supply compared to the growth in the volume of the real product.

The monetarist concept of inflation is most clearly represented by the Fisher equation:

MV=PQ

whence

P=MV/Q

where M is the money supply in circulation;

V is the velocity of money circulation;

P - price level;

Q is the quantity of real goods and services.

From this equation for short time intervals, an equation for the growth rates T of the indicators under consideration is derived:

T_P =T_MT_V / T_Q.

From the multifaceted nature of the occurrence of inflation, there is open and suppressed.

Open inflation manifests itself in the following forms:

1) demand inflation, arising from an excess of aggregate demand, behind which production does not keep pace, which leads to a sharp rise in prices in the consumer market;

2) cost inflation production arises with an increase in prices for intermediate goods (raw materials, wages);

3) structural inflation, characterized by macroeconomic intersectoral imbalance.

A system of indicators is used to evaluate and analyze inflation.

1. GDP deflator estimates the degree of inflation for the totality of goods and services produced and consumed in the state.

It is defined as the ratio of nominal GDP (GDP_N) to real GDP (GDP_R):

I = GDP_N / GDP_R =ΣP_tq_t /ΣP₀q_t,

where ΣP_tq_t - gross product of the period under study at current prices;

ΣP₀q_t - gross product of the period under study in prices of the base period. Real GDP is the physical volume of production of final goods and services, calculated in the prices of the previous year.

2. Producer price index measures inflation for consumer and industrial goods.

3. Consumer price index measures inflation exclusively for consumer goods and services purchased by end-users.

39. The concept and objectives of government finance statistics

According to Russian law public finance statistics includes: statistics of budgets (federal, subjects of the federation, local budgets); state off-budget funds; insurance companies; consolidated financial balance sheet.

The most important section of government finance statistics is government budget statistics.

The state budget - an important instrument of state regulation of the economy, which determines the forms and methods of formation of state financial resources and the direction of their use in the interests of society, and especially socially poorly protected categories of the population. According to international standards, the object of government finance statistics are the finances of all levels of government, including also the finances of local governments. The main task of state budget statistics is to characterize its main indicators that determine the content and direction of fiscal policy. specific task of state budget statistics is to determine its main parameters:

1) the total amount of revenues and expenditures of the state budget, the excess of expenditures over revenues (deficit) or revenues over expenditures (surplus);

2) the structure of state budget revenues;

3) the structure of state budget expenditures;

4) the size of the state internal debt;

5) sources of financing the budget deficit;

6) the impact of fiscal policy on economic growth and the standard of living of the population;

7) the effectiveness of the state's fiscal policy.

Practical Public Finance Statistics summarizes data and prepares statistical information necessary for the analysis and planning of the activities of public administration institutions and the development of economic policy.

The legislative basis for the development of the state budget is the Budget Code of the Russian Federation. In accordance with the current procedure, the development of a unified methodology for comparing budgets of all levels (the consolidated budget of the Russian Federation, the federal consolidated budget of the constituent entities of the Russian Federation, municipal) and reports on their execution is entrusted to the Ministry of Finance of the Russian Federation. The development of the budget is carried out in accordance with the budget classification of the Russian Federation.

40. Budget classification

The ordering of information about the operations of government agencies, carried out by means of classification, allows you to analyze the extent to which the needs of government in spending and credit can be met from available resources, without borrowing or funds accumulated over the past years.

Classification of Government Operations (depending on the nature of cash (information) flows) has the following form.

1. Income:

1) irrevocable, of which:

a) compensated: current (fees, payments, receipts from commercial sales); capital, i.e., the sale of capital or income received from capital transactions. Non-reproducible tangible assets (land, minerals, spare parts and consumable equipment) are excluded. This category includes only fixed assets used by state bodies: sale of state stocks of goods and materials; capital transfers from public sources (receipts of voluntary, gratuitous, non-refundable payments for capital needs from non-state bodies);

b) gratuitous, which can only be current (taxes, fines and confiscations, licenses and current official transfers).

К income include all non-refundable receipts with the exception of official transfers from other government bodies and international organizations;

2) returnable, which include: current (financial assets acquired for the purpose of liquidity management); capital: financial assets acquired for the implementation of government policy and assets paid to repay government loans issued in the past;

3) liabilities from external sources; from the country's monetary authorities.

2. Payments:

1) irrevocable:

a) compensated: current (salaries of workers and employees of state institutions, purchase of goods and services, interest received and capital (costs of acquiring capital);

b) free of charge: current, capital;

2) returnable: current financial assets for liquidity management and capital financial assets, for the implementation of government policy and for gross lending;

3) obligations - cash that is used to pay off both domestic and foreign debt.

41. Main indicators of state budget statistics

The indicators of state budget statistics include:

1. Revenues (as revenues to the budget) - These are obligatory non-refundable payments received by the budget.

There are the following types of income: current (tax and non-tax) and capital.

Taxes - these are mandatory and gratuitous fees levied by government agencies at all levels from individuals and legal entities at rates established by law in order to finance public spending.

Non-tax revenues - These are reimbursable receipts (property income, fees, proceeds from the sale of goods, services and occasional sales, cash profits of departmental enterprises) and some gratuitous receipts (fines, current private donations).

2. Official transfers - non-refundable, gratuitous, non-obligatory receipts received from other public administration institutions of domestic and foreign or international organizations. They have an irregular, one-time, voluntary nature in the form of subventions, gifts, reparations.

3. Costs - these are all non-refundable payments, regardless of whether they are reimbursable or gratuitous and for what purposes they are made (current or capital).

4. Net lending (lending minus repayments) includes operations of government agencies with financial claims on other sectors of the economy in order to fulfill the adopted government programs.

Deficit (or excess of expenditures over revenues) of the state budget is calculated as the sum of revenues and transfers received minus expenditures and "credit minus repayments".

The total amount of funding for the deficit (surplus) is equal to the amount of the deficit (surplus) with the opposite sign. Its value can be defined as:

Deficit = (Borrowing - Debt repayment) + Reducing the balance of liquid funds.

As a result of the accumulation of the budget deficit, state debt.

According to the currency criterion, public debt is divided into internal and external. According to the levels of management, the state debt of the Russian Federation and the municipal debt are distinguished. By maturity, debt obligations can be short term (up to 1 year), medium term (from 1 year to 5 years), long term (from 5 to 30 years).

Similarly to the grouping of financing the budget deficit and public debt, government borrowing is divided into internal and external. There are the following main forms of internal borrowing by the state: government bonds, other securities; the conversion of part of the population's deposits into state loans; borrowing from the nationwide loan fund: treasury loans; guaranteed loans.

42. Essence and tasks of the fiscal system

Methods for analyzing tax information

Taxes are mandatory and non-refundable payments collected by government agencies to meet government needs. Taxation is based on the following principles:

1) the principle of justice (universality of taxation and uniform distribution of tax among citizens);

2) the principle of certainty (the amount, method and time of payment are known in advance to the payers);

3) the principle of convenience (the tax should be levied at such a time and in such a way that is most convenient for payers);

4) the principle of economy (reducing the costs of the tax collection process).

Tasks of the state in the field of improving tax policy:

1) creation of a system of optimal regulation of market relations in the economy;

2) demonopolization of production in all sectors of the economy and the formation of civilized forms of competition;

3) creation of an effective tax system.

Object of taxation - physical or legal institutional units that pay taxes. Taxes are imposed on: individuals paying poll taxes, income, profits, capital, expenses.

tax event is a situation or event that entails the requirement to pay taxes.

The main sources of information for determining the tax base and the amount of taxes levied on business entities are:

1) the balance sheet of the enterprise;

2) certificate of the movement of funds;

3) certificate of the movement of borrowed funds;

4) certificate of receivables and payables;

5) the composition of tangible assets at the end of the year on the availability and movement of fixed assets;

6) certificate of financial investments;

7) special indicators (social insurance contributions, medical insurance costs, average number of employees, labor costs, income from shares and contributions to the property of the enterprise);

8) the movement of funds for financing capital investments and other financial investments;

9) certificate of the presence of valuables accounted for on off-balance accounts.

Based on the information contained in these documents, calculations are made and forms are established that are the basis for determining the taxable base and the amount of payments by types of taxes and terms.

43. Goals and objectives of foreign trade statistics

Tasks of statistics foreign trade are the collection of information on the state and development of the country's foreign trade relations with the subsequent development of a system of indicators characterizing the size, dynamics and structure of foreign trade, an analysis of the factors that determine the main trends in their development, as well as a comparative analysis of foreign trade indicators of various countries.

Customs statistics - an integral part of the statistics of foreign economic relations, which, in addition to goods moved across the border of the country (export, import), takes into account other operations, in particular, the performance of work and the provision of services.

export - export from the country of goods of domestic production.

Under import refers to the importation of goods into a country.

Product - this is any movable property, including currency, currency values, electrical, thermal, other types of energy and vehicles, with the exception of vehicles used for the international transportation of passengers and goods.

The main mechanism for maintaining customs statistics is the formation of initial data on the movement of goods across the customs border of the country (customs cargo declaration).

The customs declaration contains information necessary for the calculation and collection of duties and taxes, the collection of statistical data and the application of laws and regulations for which the customs service is responsible.

The customs declaration specifies the type of foreign trade operation, the sender and recipient of the goods, the currency of payment, the total invoice value and other data that reveal the nature of the goods and the peculiarity of receiving foreign exchange earnings.

CCD is filled in for each consignment of goods. If there are several trade names in the lot, additional sheets are used, each of which makes it possible to declare goods of three more names.

Declarations are: export, import and transit.

The declarations contain such information as the reporting period, direction of the flow of goods (import or export), country of origin (when importing), country of destination (when exporting), statistical value, net weight, code and name of additional units of measurement, quantity by additional units measurements, type of customs regime, etc.

The name of the goods and their technical characteristics are indicated, including model numbers, types, sizes, technical parameters, etc., which makes it possible to unambiguously classify the declared goods into a specific 9-digit subheading of the TN VED of Russia. Proper coding of goods is an important source for ensuring the reliability of foreign trade customs statistics.

The most important block in the formation of customs statistics is the valuation of export-import operations, which predetermines the reduction of cost data to a single price base.

44. Methodology of customs statistics of foreign trade

The basic principle of accounting for all imported and exported goods is determined by the customs regimes used in customs practice.

customs regime - this is a set of provisions that determine the status of goods and vehicles for customs purposes (the procedure for using customs duties, taxes, non-tariff regulatory measures in relation to goods and vehicles, restrictions on the disposal and use of goods and vehicles, depending on the purposes of their movement through the customs border and use in the customs territory of the Russian Federation or outside it).

There are two generally accepted accounting systems for export-import transactions - special and general.

The trading system is called general, if the registration of export-import transactions is carried out when goods cross the state border, and special, if they cross the customs border of the country.

When importing, the common system takes into account the entire volume of imports of foreign goods, including those imported into free customs zones and placed in free warehouses, even if these goods enter free circulation later.

In accordance with the recommendations of the UN Statistical Commission, it is desirable to use a common trade accounting system.

Based on the general system of accounting for foreign trade, goods placed under the following customs regimes are taken into account: goods imported for free circulation, re-imported goods, goods imported for processing in the customs territory, goods imported into the territory of the Russian Federation in accordance with the re-export regime.

In exports under the general accounting system, in addition to goods covered by special exports, goods that were declared for import into free customs zones and warehouses, but were subsequently re-exported, are subject to accounting.

The most common regimes for a common system of accounting for exports include goods: exported in accordance with the customs regime of export; imported into the country, released for free circulation, and then exported abroad in accordance with the customs regime of export; exported after processing or for processing; goods exported from the territory of the Russian Federation in accordance with the re-export regime.

The following goods are not taken into account by the customs regimes: goods transported in transit through the territory of the Russian Federation, placed under the customs regime of a bonded warehouse, temporarily imported (exported), exported from the territory of the warehouse to the territory of the Russian Federation, exported, which the person refused in favor of the state.

Statistical Observation Threshold - this is such a minimum value of value, net tonnage, other indicators characterizing the transported goods, below which they are not taken into account in the customs statistics of foreign trade.

45. Indicators of customs statistics of foreign trade

Statistical information on foreign trade contains data on the quantity and value of exports and imports, the balance of foreign trade balances; gives an idea of the country of origin and country of destination of a particular product, terms of delivery, prices, etc.

Exports and imports calculated in monetary terms are the main economic indicators, on the basis of which average prices, the efficiency of foreign trade, the balance of foreign trade are calculated, the role and place of foreign trade in the country's balance of payments is determined.

Accounting for goods generated in foreign trade is carried out through not only cost, but also quantitative indicators.

The following concepts and indicators are used in customs statistics: reporting period; direction of goods flow (import and export); country of origin upon importation; country of destination upon export; statistical cost; code and name of the goods; net weight; code and name of additional units of measure; quantity by additional units of measurement; the nature of the transaction; type of customs regime; category of the sender (recipient) of the goods; region.

Indices characterizing changes in the phenomenon under study for a certain period compared with any period taken as 100 are called basic.

Indices characterizing changes in the period under study compared to the previous period, taken as 100, are called chain.

The main indices used in the customs statistics of foreign trade are: indices of average prices, physical volume, value and terms of trade.

In the customs statistics of foreign trade, the indices are calculated according to the following formulas:

1) average price index (Paasche formula):

I_P = [ΣP₁q₁] / [ΣP₀q₁];

2) physical volume index (Laspeyres formula):

I_q = [ΣP₀q₁] / [ΣP₀q₀],

where p₁ , p₀ - the price of goods in the study and base periods;

q₁,q₀ the quantity of goods in the study and base periods. One of the most important indicators used in the analysis of foreign trade is terms of trade index, which is defined as the ratio of average export price indices to the average import price index:

I_ut = I_pe / I_pi,

where I_pe - index of average export prices; I_pi - index of average import prices. If the indicator is less than 1, the terms of trade in the study period are considered unfavorable compared to the base period, if more than 1 - favorable.

46. Fundamentals of the balance of payments

Balance of payments (BOP) is a system of independent statistical indicators, which should reflect all foreign economic transactions of a given party with the rest of the world for a certain period of time. All financial transactions are made between residents and non-residents. An operation is defined as a flow of commodity and financial resources in the process of creating, transforming or eliminating economic values, which are accompanied by the transfer of ownership of goods or financial assets, the provision of services, including factor services of labor and capital.

According to the scheme, the balance of payments resembles the accounts of the balance sheet, from which, meanwhile, it differs significantly. The balance sheet presents the ratio of assets (uses of capital) and liabilities (sources of financial resources) of an economic unit on a certain date. The balance of payments, on the other hand, contains all the financial assets (or claims) and liabilities of residents to non-residents, including monetary gold and special drawing rights, collectively referred to as the international investment position. The balance of payments reflects the correspondence of assets to liabilities, which is achieved as a result of foreign economic activity.

As in accounting, the basic principle of constructing the balance of payments is to reflect the same transaction in the credit of one account and the debit of another account. From an economic point of view, this rule of reflection of a payment transaction determines the process of transfer or exchange of institutional units of economic benefits. For example, a Russian enterprise exporting goods receives foreign currency in return. In the event that there is a gratuitous provision of economic values \uXNUMXb\uXNUMXb(real or financial), then for double reflection on the credit and on the debit of this operation with a one-way movement of resources, a special compensating conditional item is introduced into the accounts of the balance of payments, which is called "transfers", with the sign , the reverse of the operation. If a gratuitous transfer is carried out on a credit, then the entry in the "Transfers" item is made on a debit, and vice versa. Since all credit entries must be equal in absolute value to debit entries and opposite in sign, the sum of all credit and debit entries (total balance) must always equal zero. In reality, such a balance is practically unattainable for the following reasons:

1) various sources of information in the credit and debit parts of it;

2) the difference in time between the receipt of goods and services and their financial support;

3) delays in transit;

4) errors, omissions;

5) inconsistency of contract prices with current prices.

Collectively, the difference between the amounts of credit and debit entries is referred to as net errors and omissions.

47. Prices and time of registration of transactions. Currency unit of account

Balance of payments transactions are valued at market prices. There is the following balance of payments pricing mechanism: independence of sellers and buyers; exclusively commercial nature of transactions; contract price.

As part of the price in addition to own costs and profits, taxes, imports and VAT less subsidies are also taken into account. Estimates of balance of payments operations are mainly carried out at the prices of the real exchange of economic goods.

At the same time, there are transactions that in their natural form either do not have a valuation, or do not meet the conditions of the market pricing mechanism, but should receive it in the balance of payments. These operations include:

1) barter deliveries, i.e., transactions with goods, services and assets are carried out without the mediation of money. Barter is assessed by the analogy method, according to which the price of an analogue product is selected from a homogeneous group, and the total value of exported barter must be equal to the value of goods, services and assets imported by barter;

2) transactions that have a forced nature of implementation (for example, payment of a tax or a fine);

3) transactions conducted between independent parties (between the parent company and its foreign branches);

4) transactions in which the commercial essence is completely or partially absent (for example, economic assistance, gifts). In such transactions, a valuation method is used that is essentially close to the barter valuation method. To determine the moment of the transaction is used method of accounting by the actual time of their accrual (the moment at which the exchange, transfer, transformation, creation or consumption of economic goods takes place). According to this method:

1) transactions with goods are recorded at the time of transfer of ownership rights to them, with the exception of goods leased under financial leasing, goods for processing, deliveries of goods to the parent company and its foreign branches and movement of goods associated with trade intermediation;

2) services are recorded at the time they are provided;

3) dividends are reflected (registered) on the date of their payment;

4) interest is accrued continuously;

5) remuneration is reflected at the time the employer has obligations to the employee;

6) transfers in the form of obligatory payments (taxes, fines, insurance premiums and reimbursements) are reflected at the time of the obligation to pay them;

7) other transfers are recorded at the moment when transactions are made with goods and services for which they are a balance sheet equivalent;

8) transactions with financial assets and liabilities are recorded at the moment of transfer of ownership, i.e. at the moment when the creditor's and debtor's accounting documents reflect the occurrence of a claim and an obligation, respectively.

48. Classifications of the balance of payments and international investment positions

The main classification categories of transactions recorded in the balance of payments include current transactions and capital ones. To current includes transactions in goods, services and income. Capital transactions are transactions with assets and liabilities and are associated with investment activities.

The current account balance must be equal in absolute value and opposite in sign to the balance of the capital account and financial liabilities.

Section A "Goods and Services" is an integral part of the current account and represents exports and imports through foreign trade channels. In addition, this section includes purchases in ports, as well as export (import) for processing with subsequent re-import (re-export), goods for repair and export (import) of non-monetary gold.

In the balance of payments, the "Services" item has detailed analytics by type. For example, transport is detailed into sea, air, road, other; services differ in different types of activity: construction, communication, tourism.

The section of the balance of payments "Income" includes income from labor and income from investments. The composition of income from labor is reflected in the item "Payment".

Transfers are a special type of income.

Current transfers - voluntary fiscal payments in the form of taxes and fines for the purpose of fulfilling civil property obligations.

Capital transfers serve as a long-term investment under certain economic and political circumstances.

In the account transactions with capital and financial instruments transactions with assets and liabilities (liabilities) of residents in relation to non-residents that occurred in the reporting period are reflected. Assets and liabilities in the balance of payments are grouped according to their functional characteristics:

1. Direct investment - investments in equity, carried out with the aim of influencing the process of enterprise management.

2. Portfolio investment - debt securities, shares, etc., which are acquired to generate income while maintaining a certain liquidity of funds.

3. Reserve assets - liquid foreign assets that are owned or controlled by the country's monetary authorities.

4. Other investments - types of assets or liabilities not included in the previous three categories.

Other changes in the volume of financial assets and liabilities that occurred during the reporting period, as well as their volumes as of the beginning and end of the reporting period, are expressed in the international investment position.

The names of the items in the international investment position almost completely coincide with the names of the items in the financial account of the balance of payments. Other changes in the volume of assets and liabilities are divided into changes associated with changes in prices and exchange rates, and other changes associated with changes in classification, write-offs, monetization (demonetization) of gold, etc.

49. The concept of the stock market

Under the stock market broadly understood as the securities market. On it, the process of turning savings into investments takes place and intersectoral capital flows are formed.

The stock market is made up of supply and demand and balancing prices.

Securities - These are monetary or commodity documents certifying the property right or loan relationship of the owner of the security in relation to the issuer.

Segments of the domestic stock market: government bond market; municipal bond market; corporate stock market; market for corporate bonds and bills.

The subjects of the securities market are:

1) issuers - legal entities that issue securities and, on their own behalf, bear obligations under them to buyers and owners (the state; enterprises; non-residents of the Russian Federation; joint-stock institutional units);

2) Investors - individuals or legal entities acquiring securities on their own behalf and at their own expense;

3) financial intermediaries;

4) organizations serving the market (stock exchanges, clearing centers, registrars, etc.).

There are basic and production securities.

Principal securities

Bond - evidence that its holder has provided a loan to the issuer. The owner of the bond has the right to receive a predetermined income in the form of a fixed rate (price), usually equal to the face value. Bonds are traded on the primary and secondary stock markets (exchanges). The main parameters of a bond include the nominal price, the redemption price or the rule for determining it, the maturity date, the rate of return and the timing of interest payments.

shares certify the equity participation of their holders in the capital of the enterprise, and give the right to receive part of the profit in the form of dividends, as well as the right to vote at general meetings.

In accordance with the rights that shareholders have, shares can be with the right to one vote, multiple votes, "voteless" and "golden". "Golden" shares under certain conditions, within a predetermined time, represent the owner the right to impose a "veto" on the decisions of the general meeting of shareholders.

The main types of shares are: registered (the owner is registered in the register) and bearer, which are transferred to another owner by actual transfer; privileged, giving the right to priority income and ordinary, the income of which fluctuates depending on the size of the profit of the joint-stock company.

Ancillary underlying securities

Ancillary principal securities include the following.

Checks - these are monetary documents containing a written order from the client to the bank that maintains his current account, to pay a certain amount to the holder of the check.

Promissory notes - securities that certify the unconditional monetary obligation of the drawer to pay a certain amount to the owner of the bill upon maturity.

Certificates are: savings (receiving the invested amount and interest); deposit - these are term bank deposits for a certain period.

The price of capital is determined by the issuer, and market prices are formed in the course of market trading.

50. Individual characteristics and indicators of profitability of securities

К individual share performance refer their market coefficients: P / E - the ratio of the share price to the company's profit per share; D/P is the ratio of the dividend paid per share to its price. They are used to determine the degree of a stock in the market and its annual return.

nominal cost shares is determined by dividing the size of the authorized capital by the number of issued shares.

Based on this value, the issue price is set, at which the initial placement of shares takes place.

In the securities market, shares are sold at a market (exchange) price, which depends on the ratio of supply and demand.

Share return determined by two factors:

1) receiving dividend (part of the JSC's net profit, distributed in proportion to the number of shares owned by the shareholder);

2) additional income - the difference between the market price and the price of the acquired shares.

Annual dividend rate:

i_Д = (D / R_Н) × 100,

where D is the absolute level of the dividend (part of the distributed profit of the joint-stock company);

Р_Н- par value of shares.

The amount of the annual income of the share:

D = i_Д CH R_Н/ 100.

The return on a share when it is bought at a market price different from the nominal is characterized by rendite (R) - Percentage of profit from the purchase price of the share.

Cumulative return is calculated as the ratio of total income (SD = D + Δq)) to the purchase price.

The yield on a bond is called percent, which is paid by the issuer 1-2 times a year. At the end of the term, the bond is redeemed by the issuer at face value.

Bond yield is determined by two factors: coupon payments, which are made annually, and the capital gain (loss) over the entire loan term, which is the difference between the redemption and purchase price of the paper.

Annual coupon income is:

Д_К =i_КР_Н / two,

where i_K - annual coupon rate, %.

Capital inflow (loss) for the entire term of the loan:

ΔD = P_POG - R_ETC,

where P_POG - bond redemption price; R_etc. - the purchase price of the bond.

Total annual yield on the bond is the sum of coupon payments and annual capital gains (losses).

Yield of a bill determined by the formula:

i_в = (D / R_ETC) × 100.

Certificate of Deposit - this is a written certificate of the issuing bank on the deposit of funds, certifying the right of the depositor to receive the amount of the deposit and interest on it.

51. Indicators of activity of stock exchanges

Stock Exchange - a permanent market in which securities are sold and bought. Securities circulating on the stock exchange must go through the listing procedure (selection and admission of securities to exchange trading).

Exchange market activity is based on exchange price indices that characterize price dynamics and the average price level per share.

Share price index of a certain name is calculated by the formula:

i_p = P_K1 / P_K0,

where P_K1 and P_K0 - market price of shares of the reporting and base periods. To calculate the stock index, methods for calculating average values are used. From a methodological point of view, the indices differ:

1) by the totality of companies, i.e. the list of enterprises whose shares are included in the calculation;

2) according to the type of average used;

3) according to the method of determining the weights, if a weighted average is used.

Trading activity is determined by the average number of transactions per trading day over a sufficiently long period.

Index of average prices for a group of shares:

IP=P_K1/ P_K0

where P_K1 and P_K0 - average market prices of shares of the reporting and base periods.

Changes in the price of shares of various companies occur mainly synchronously, so an idea of the price dynamics in the market can be obtained on the basis of an index calculated on a small number of shares of large companies. A classic example of this approach, known in statistics as the main array method, is the calculation of the most famous Dow Jones industrial average (DJIA). It represents the arithmetic average (unweighted) of daily quotes of 30 shares of the largest companies at the time of the close of the exchange. This index is the most general indicator that characterizes the level of business activity and market conditions.

The weights are the volumes of market capitalization (the product of the market price and the number of shares in circulation) for each company.

Indices weighted by market capitalization, can be presented in the following form:

I_t = [Σ(P_t / P₀)P₀Q₀] / [ΣP₀Q₀] × I₀ = [ΣP_t0Q₀] / [ΣP₀Q₀] × I₀,

where P_t and P₀ - the price at the moment t and at the basic moment;

Q₀ - the number of shares in circulation;

I₀ - the initial value of the index (for the S & P500, the basis moment is the end of 1943, the initial value is 10. For the NYSE Composite index, the basis moment is 1965, the initial value is 50).

52. Money circulation

Money turnover represents the movement of money in internal circulation in non-cash and cash forms in the process of circulation of goods of fictitious and loan capital, making various payments and rendering services. The main part of the money turnover is carried out in a non-cash form, this is due to a sharp increase in payment and settlement transactions.

The amount of money required to fulfill the function of money as a medium of circulation depends on three factors: the number of goods and services sold on the market, the level of prices and tariffs, and the velocity of money circulation.

In accordance with the economic law of money circulation in each given period number of monetary units required for circulation is determined by the formula:

D \uXNUMXd (C - B + P - VP) / C₀,

where C - the sum of the prices of goods and services sold;

B - the sum of the prices of goods sold on credit, the payment term for which has not come;

P - the sum of the prices of goods sold in previous periods, the terms of payments for which have come;

VP - the amount of mutually repaying payments;

С₀ - the rate of turnover of the monetary unit (how many times a year the ruble turns around). An increased money supply with the same volume of goods and services in the market leads to a depreciation of money. Inflation is usually measured using the GDP deflator index and the consumer price index.

Change in the purchasing power of the ruble (I_P.S.R.is the reciprocal of the consumer price index (I_P.Ts. ), is determined by the formula:

I_P.S.R.= 1/I_P.Ts.= 1 / [(ΣP₁Q₁) / (ΣP₀Q₁)] = [(ΣP₀Q₁) / (ΣP₁Q₁🇧🇷

where Q₁ - the volume of goods and services consumed by the population and included in their monetary expenditures in the current period;

P₀ and P₁- prices for goods and services consumed by the population, respectively, in the base and current periods. The system of indicators of monetary circulation statistics also includes: money circulation, money supply, cash of the non-banking system, non-cash funds, velocity of circulation of funds, duration of one turnover, denomination structure of the money supply, index deflators, etc.

The predominant part of the money turnover is non-cash money turnover (money acts only as a means of payment - transferring funds to the accounts of credit institutions, offsetting mutual claims, etc.).

Cash turnover is understood as the movement of cash in the sphere of circulation and the performance of the functions of a means of payment and a means of circulation.

Cash flow is carried out with the help of various types of money: banknotes, metal coins, etc.

Volume of money turnover - a set of monetary transactions through which the movement of money occurs. It is necessary to distinguish the volume of cash turnover from the average cash balances. The first indicator is determined by summing up transactions for the receipt (or write-off) of money for the period, and the second is obtained as an average value from the balance of money in the account on certain dates.

53. Indicators of the velocity of circulation of the money supply

Money supply is an important quantitative indicator of the movement of money. Money can be used as a medium of exchange, as a measure of value, and as a store of value.

When determining the money supply, they proceed from absolute indicators - monetary units, which is understood as a specific classification of means of payment according to the level of their liquidity:

1) the monetary aggregate M 0 - cash in circulation;

2) funds on settlement, current and special accounts of enterprises, population and local budgets;

3) deposits of the population and enterprises in commercial banks;

4) demand deposits of the population in savings banks;

5) funds of the State Insurance (monetary aggregate: M₁ = (M₀ + item 2 + item 3 + item 4 + item 5);

6) time deposits of the population in savings banks (monetary aggregate: M₂ = (M₁ + item 6);

7) government loan certificates and bonds (monetary aggregate: M₃ = (M₂ + item 7).

The amount of money supply is determined by the state - the issuer of money, its legislature.

Monetary base includes monetary aggregate M₀, required reserves of commercial banks, cash at the cash desks of banks, funds on correspondent accounts with the Central Bank of the Russian Federation.

money multiplier is a coefficient that characterizes the increase in the money supply in circulation as a result of the growth of bank reserves.

It is calculated by the formula:

M₂ / H = (C + D) / (C + R) = (C/D + 1) / (C/D + R/D),

where M₂ - money supply in circulation;

H - monetary base;

C - cash;

D - deposits;

R - required reserves of commercial banks.

The maximum (maximum possible) value of the money multiplier is inversely related to the required reserve rate set by the Central Bank for commercial banks.

Velocity of money - intensive movement of money when they perform the functions of circulation and payment.

The velocity of money is measured by two indicators.

1. The number of turns of money in circulation for the period under review is calculated by the formula:

V = GDP / M₂,

where GDP is gross domestic product at current prices (GDP=Σ P₁q₁);

М₂ - the total volume of the money supply in the study period, defined as the average balance of money for the period. This indicator characterizes the rate of turnover of the money supply, that is, how many times a year the ruble was used to obtain goods and services.

2. The duration of one turnover of the money supply calculated by the formula:

t = M₂: GDP / D,

where D is the number of calendar days in the period.

These indicators are interconnected:

V \uXNUMXd D / t or t \uXNUMXd D / V.

54. Statistics of cash deposits

The state of money circulation is influenced by the amount of forced savings of the population.

Savings and temporarily free funds of the population are attracted by savings and credit institutions for beneficial storage. Both the state and the population are interested in savings. For the state, the savings of the population's income are an additional source of credit resources, and for the population - a form of storing cash income.

The main indicators of cash deposits include: the average size of the deposit, the turnover of the invested ruble, the efficiency of invested operations.

Average deposit amount characterizes the level of savings achieved. It is calculated by dividing the amount of the balance of deposits by the number of facial balances of deposits.

The formula for calculating the average amount of the contribution in the aggregate is represented by the following expression:

Τ = ΣΒ / ΣΝ,

where Β is the sum of contributions;

N - number of deposits,

The index of the average size of the contribution of the variable composition:

I_l= I₁/I₀ = Σl₁d₁ / Σl₀d₀.

Index of the average size of the contribution of the permanent staff:

I_l = Σl₁d₁ / Σl₀d₁.

Structure Influence Index:

I_page = Σl_odl/Σl₀d₀.

Absolute increase in average deposit size:

∆l = l₁ - L₀.

Level of per capita contribution (the absolute size of the contribution per capita of the country) (Is) - the most common indicator compared to the average size of the contribution (per personal account).

The level of turnover of the deposit ruble, which is measured by the average period of storage of deposits and the number of turnovers of deposits for the period.

The average deposit term is determined by the formula:

t = B / O_в /D,

where B is the average balance of treasures;

О_в - turnover on the issuance of deposits or the amount of deposits issued for the period D;

D is the number of calendar days in the period. The number of revolutions is determined by the formula:

n = 0_в / AT.

The number of turnovers shows how many times the funds in deposits were turned over for a certain period. The more, the more efficiently the funds are used.

The considered indicators of turnover in deposits are interconnected:

t = D/ n, n = D/ t.

The relationship between these indicators is also preserved in dynamics, i.e.:

i_t = 1/i_n, the_n = 1/i_t.

55. Business finance statistics

Enterprise Finance represent a set of monetary relations aimed at generating cash income, financing current costs, fulfilling financial obligations and investments.

The subject statistics of enterprise finance is the quantitative side of financial and monetary relations in their inseparable connection with the qualitative features in the sphere of commodity circulation.

Tasks of enterprise finance statistics:

1) the study of the volume, structure and dynamics of the finances of the enterprise;

2) study of the patterns of development of financial and monetary relations of the enterprise;

3) study of the capital structure and determination of its optimal level;

4) identification of interrelations and interaction of finance, credit and investment in expanding the activities of the enterprise;

5) determining the amount of profit, net income and the level of profitability of the enterprise;

6) control over the use of financial resources;

7) analysis of settlements between counterparties in foreign economic activity;

8) analysis of the solvency and creditworthiness of the enterprise.

In the statistics of enterprise finance, a system of indicators is used that reflects the financial position of economic entities, the distribution, receipt and use of funds, the size and structure of debt, including overdue debt. In the statistical study of the main patterns of the financial condition of enterprises, the methods of grouping, structural analysis, regression and correlation analysis, series of dynamics, and the index method are widely used.

In modern economic conditions, when enterprises are independent legal entities, it is important to evaluate unused financial and credit resources and to establish the causes and factors affecting the current financial situation of an enterprise.

56. Indicators of financial stability and solvency of the enterprise

financial stability enterprises are characterized by reliably guaranteed solvency, independence from the accidents of market conditions and the behavior of partners.

liquid assets are called mobile means of payment that can be used to pay creditors when due or upon early demand without delay (money on hand, on a bank account, foreign currency accounts, letters of credit, checkbooks, as well as marketable financial assets).

Solvency - sufficiency of liquid assets for repayment at any time by the enterprise of all short-term obligations to creditors. The excess of liquid assets over liabilities of this type means financial stability.

Real assets Really existing own property and financial investments are called at their actual value. Intangible assets, depreciation of fixed assets and materials, use of profits, borrowed funds do not apply to real assets.

Autonomy coefficient determines the independence of the financial condition of the enterprise from borrowed sources of funds. It shows the share of own funds in the total amount of funding sources, the minimum value of this coefficient is 0,6.

The financial stability ratio is the ratio of own and borrowed funds of the enterprise.

The difference between the amount of equity capital and the amount of long-term borrowed funds, as well as the value of real estate, represents the amount of own working capital.

The total amount of sources of inventory formation is determined as follows:

Sources of inventory formation = Own working capital + Short-term bank loans and loans + Settlements with creditors for commodity transactions.

1. Absolute financial stability shows that all inventory is fully covered by its own working capital, and the company is not dependent on external creditors.

2. Normal financial stability corresponds to the successful functioning of the enterprise, which uses both its own and borrowed sources of funds to cover reserves.

3. Critical financial situation is characterized by the fact that lending inequality persists, only in addition to it, the enterprise has loans and loans not repaid on time, as well as overdue accounts payable and receivable.

Solvency ratio - this is the ratio of funds available at a certain date or for the upcoming period to the amount of urgent payments. If the solvency ratio is equal to or greater than one, then the company is solvent.

Author: Shcherbak I.A.

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