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in the USSR, one of the basic forms of statistical observation. The reporting program uses a system of indexes that describe the activities of an enterprise, organization, or institution for the report period. Report data serve as the basis for drawing up national economic plans and as a means to check on plan fulfillment. Types of reporting include statistical and bookkeeping reporting, urgent and postal reporting, and annual, semiannual, quarterly, monthly, and ten-day reporting. Statistical reporting breaks down into intersectorial and sectorial reporting.
An orderly system of state reporting has taken shape in the USSR, and rational rules for presenting and processing this material have been established. Until the late 1950’s, reports came through two channels: from agencies of the Central Statistical Board (CSB) of the USSR, and from the lower to the higher levels of the individual departments. Since 1960 intersectorial reports have come primarily through state statistical agencies that process and subsequently present data to the ruling bodies and to planning and economic organizations at all administrative levels. Enterprises, construction projects, and organizations post copies of their reports to their immediate superiors to use for operational purposes. Sectorial reports go primarily to organizations of the appropriate sectorial ministries and departments for processing and summary. Forms of reporting are strictly standardized.
The CSB of the USSR ratifies national minima for indexes covering all national economic sectors. It also approves forms of statistical reporting for kolkhozes and for enterprises, organizations, and establishments that are included in the system of Soviet ministries and departments. The CSB’s of the Union republics ratify the scope and form of reports for enterprises, organizations, and institutions under their supervision. Where necessary, they also approve supplementary reporting for enterprises and organizations that are under Union or Union-republic subordination. This supplementary reporting is based on the economic specifics of particular regions and on the economic plans ratified by the councils of ministers of the Union republics.
The forms for bookkeeping reports are jointly ratified by the Ministry of Finance and the CSB of the USSR. Enterprise directors may institute a system of brief internal reports to monitor the work of shops, brigades, and sections. The CSB’s of the USSR and the Union republics and the statistical administrations of the oblasts, krais, and autonomous republics have the right to revoke reporting systems not ratified in the established manner.
T. V. VOLKOV