The work of enterprises in many aspects is related to compliance with formalities. This applies to different areas of activity. But most often this is reporting, which can be presented in a large number of varieties.
Regularly rent kind of documents to the Federal Tax Service, Rosstat, and other government departments. Today we will study statistical reporting. What are its features? For what types of business is it necessary to provide?
Features of the concept
Before talking about what statistical reporting is, it will be useful to study the classification of procedures of this type (the one practiced by Russian specialists). What types of reporting are there, other than statistical, and what primarily distinguishes it from the rest?
Reporting is one of the main methods in accounting.
Its main feature is the generalization of information regarding the financial position of the subject of economic activity, as well as the results of its entrepreneurial activity.
As a rule, reporting involves filling out specialized forms prescribed by law or industry standards that reflect numbers by period, for example, by week, month, year.
Typically, reporting is built into a system formed by indicators that are closely related. For example, revenue is usually combined with figures on calculated taxes.
What are the main types of reporting? Consider this question below.
Statistical
This reporting is a set of indicators having both quantitative and qualitative nature, which characterize the activity of the enterprise in a specific period of time. It is usually used to monitor indicators of the volume of products (or services provided), cash flows, aspects that reflect the personnel component.
The statistical reporting system at the enterprise is characterized, first of all, by the obligation, it is official in nature, and those documents that relate to it have legal force. The object of the provision of relevant information is the state statistics authorities.
Operational reporting
It is characterized by a relatively small amount of numbers and the number of indicators reflected by them. It is mainly designed to track the effectiveness of the company in specific areas of activity.
Tax and accounting
The first includes figures reflecting the calculated and paid taxes on the grounds that the company is required to take into account in accordance with the law.
The second is the most comprehensive, according to many experts, option for combining information on the activities of the enterprise into a system.
Includes information reflecting property aspects, financial, managerial nuances of the company.
In many cases, the law establishes the forms of statistical reporting (accounting, operational or tax). Relevant legal acts may be issued by both state and municipal authorities. Sometimes the company establishes forms through local orders.
State and domestic
Reporting is divided into several types depending on the object, the address structure of its provision. These may be official departments.And in this case, the state statistical reporting is collected, as we said above.
The object of providing information may also be the internal structure of the company (for example, the analytical department). Moreover, the nature of the information reflected is different.
It is entirely possible that this is the same statistical reporting, but in other forms different from those prescribed in the laws (more convenient for conducting internal analytics).
Reporting, even if we are not talking about any statutory obligations to submit it to government departments, is always useful for business. It contains figures that can talk about the level of efficiency of internal corporate units, reflect how the company is growing.
The timing
Another basis for the classification of statements is timing. As a rule, they reflect the results of the company for a day, month, quarter, year. In some cases - for a week, a decade. Statistical reporting, and in some cases operational reporting, prepared several times within the same year, is usually called current. As for accounting, in this case it is usually referred to as intermediate.
Complexity
Reporting can also be classified based on the depth of the information displayed, its complexity. In this case, it is divided into primary and consolidated. In most cases, however, the second type of reporting reflects the sum in figures for those of the first variety. Basically, the division into the two types indicated is typical for procedures that reflect the accounting aspects of the enterprise.
Classification
Consider the main types of statistical reporting. In Russian practice, there are two of them. There is the so-called standard statistical reporting, and there is specialized. Both that and another, as a rule, are provided in departments within the limits of a uniform system. From the point of view of documenting, all types of statistical reporting most often look like forms drawn up according to the standards that are defined by law. Consider what they are.
Main forms
Statistical reporting forms are developed and published within the framework of legal acts by two departments - the Ministry of Finance of the Russian Federation and the State Statistics Committee. In addition to such sample documents, instructions are usually published for their correct filling. Technologically, documents can be both paper and electronic. What are the most common forms in Russian practice intended for submission to state statistics bodies?
In some cases, the size of the company matters. In particular, many Russian firms fall into this category as a "small business." In this case, the management of the organization must send information to the statistical authorities that reflects information about the main performance indicators.
The appropriate form should be completed on a cumulative basis. It must be delivered on a quarterly basis, by the 29th day of the month that follows the reporting period. The main document with the help of which statistical reports are submitted for SMEs is form No. PM (subject to adjustments in accordance with Rosstat Order No. 470, which was approved on August 29, 2012).
Is it mandatory to submit reports?
The interaction between business and Rosstat is characterized by one interesting feature. The fact is that state statistical reporting is not mandatory for all enterprises. As a rule, the department selects certain areas based on established criteria, which are approved annually. However, the provision of information to the Federal State Statistics Service is mandatory if a request is received from the department. We will talk about liability mechanisms regarding this procedure a bit later.
What other forms of state statistical reporting are there? Among those can be noted document No. P-1.It reflects information about the production, as well as the shipment of goods or services. They are rented out mainly to organizations whose average number of employees for the year is more than 15 people. Indicators of statistical reporting on this form are reflected for the month.
Another common document is No. P-3. It includes information about the financial condition of the company. As in the case with the previous form, filling out statistical reporting implies the inclusion of monthly indicators, but with a cumulative total.
Another common form is No. P-4. It records information about the staff and salary. Information is reflected quarterly with a cumulative total.
There can be many forms
There are also various kinds of universal reporting forms for small enterprises, in which indicators of their production activity should be reflected. In some cases, not only forms of the federal format are issued, but also for municipal standards. Usually this happens when the task is to conduct a scientific study on the topic of business development or to analyze the state of affairs in any industry.
Rosstat, as analysts note, quite often publishes new forms of statistical reporting. It is known that, for example, in accordance with one of the state programs, the reporting forms used in Russia should be brought into line with international statistical standards. It is possible that the transition to such will be realized soon. It is important for businessmen not to miss this moment.
Therefore, companies that fall into the sample should make sure that their structure is relevant before filling out the documents. It is useful to know that all types of forms in question are referred to as statistical reporting forms. That is how you should enter a search query on the Internet or in the directory of the legal reference system in order to download the latest versions of documents.
And if you do not submit reports?
The fact that Rosstat does not require reporting from all organizations, but only from a sample, does not mean that the provision of information of this kind is some formality or action that is not mandatory. There is a separate law defining the responsibility of companies for the timely provision of information requested by the department.
The organization’s statistical reporting is a mandatory procedure. If the company refuses to provide information to Rosstat, it will receive a legal penalty of an administrative nature. This may be a fine or a warning.
An important criterion for a procedure such as statistical reporting is timing. If the company transmitted the information to the Federal State Statistics Service, being late for the settlement date by more than a day, this can be regarded as failure to provide the appropriate forms. The result is the same penalty or warning.
Data veracity
It is also important to know that statistical enterprise reporting must reflect reliable information. It is unacceptable to distort information. The statistical reporting system at the enterprise should be built in such a way that the data provided to the official departments undergo a rigorous check for reliability.
One of the conditions for verifying the information that is sent to Rosstat is the obligation (provided for by the relevant norms of the law) to transfer state structures along with standard forms and constituent documents. The information from there is used to assign a special kind of codes and to include information about the company in a single register of enterprises controlled by the department.
If the company is reorganized or liquidated, but there is a requirement for reporting, it is necessary to submit documents to Rosstat for the period while the company was operating in its previous status. In addition, the agency may request regulations reflecting the fact of reorganization or liquidation in order to make adjustments to the single register.
Why is Rosstat reporting?
In fact, for what purpose does Rosstat collect statistics from enterprises? Why does the state need this information?
The main task of the department is to monitor the dynamics of economic development, the pace of industrial production and the provision of services. Evaluate how individual cities and regions are developing, study the dependencies of business success on the forms of ownership of enterprises in various industries, and compare the performance of public and private companies.
Among the most popular types of consolidated information that Rosstat collects is the average salary (calculated). Some experts call it one of the macroeconomic indicators. Some analysts believe that the information collected by the department using statistical reports from enterprises is one of the tools for calculating GDP of Russia and other significant indicators of the country's economy.
