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Liburkina L. M.

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Statistical Tools for Accounting, Analysis, Taxation, and Enterprise Management
Brazhna L. V., Kostenko O. M.

Brazhna, Liliia V., and Kostenko, Oleksandr M. (2026) “Statistical Tools for Accounting, Analysis, Taxation, and Enterprise Management.” Business Inform 1:397–404.
https://doi.org/10.32983/2222-4459-2026-1-397-404

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657:311

Abstract:
The aim of the article is to examine the statistical tools used in accounting, analysis, taxation, and enterprise management. The article substantiates the use of the main methods and procedures of statistical accounting, their content, role within the accounting system, and practical significance for the operations of enterprises of various forms of ownership. Special attention is given to the analysis of modern approaches to inventory, asset valuation, and balance sheet preparation, which provides a better understanding of the financial reporting process. To achieve the set aim, a theoretical generalization of the essence and classification of statistical tools used to study the quantitative characteristics of mass socio-economic phenomena is presented, along with an assessment of their role in producing accurate, complete, and timely information for enterprise needs. The article examines the relationship between statistical tools and accounting functions and highlights their importance in ensuring financial stability and the efficient development of an enterprise. The study substantiates the potential use of these tools to assess the financial and economic status of an enterprise, analyze the results of its business activities, determine tax obligations, and monitor the level of tax burden. In this context, statistical methods are viewed as a means to improve the soundness of managerial decisions and to mitigate risks associated with economic uncertainty. A separate aspect of the study was identifying the role of economic-mathematical methods and forecasting elements in enterprise management and tax planning. The advisability of transitioning from predominantly descriptive use of statistics to utilizing forecasting and modeling tools, which enhances the quality of analytical conclusions and strategic decisions, has also been proposed. Ultimately, the study aims to provide scientifically grounded recommendations for the efficient use of modern tools in the systems of accounting, analysis, taxation, and enterprise management. The role of statistical accounting as a key component of the information support system for accounting, analysis, taxation, and enterprise management has been defined. Directions for its improvement have been substantiated in the context of digitalization of the economy and increasing demands on the quality of managerial decisions.

Keywords: statistics, accounting, analysis, taxation, management.

Bibl.: 10.

Brazhna Liliia V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance and Accounting, Kyiv Cooperative Institute of Business and Law (18 Yulii Zdanovskoi Str., Kyiv, 03022, Ukraine)
Email: [email protected]
Kostenko Oleksandr M. – Candidate of Sciences (Economics), Associate Professor, Kyiv Cooperative Institute of Business and Law (18 Yulii Zdanovskoi Str., Kyiv, 03022, Ukraine)
Email: [email protected]

List of references in article

Brazhna L. V. (2025, May 16). Vzaiemozviazok statystychnoi ta bukhhalterskoi zvitnosti: teoretychni zasady. Suchasnyi stan, problemy ta perspektyvy rozvytku biznesu, finansovo-kredytnykh ta oblikovykh system: zbirnyk dopovidei V Mizhnarodnoi naukovo-praktychnoi konferentsii [Relationship between statistical and accounting reporting: theoretical foundations. Current state, problems and prospects of development of business, financial, credit and accounting systems: collection of reports of the V International Scientific and Practical Conference]. KhNU imeni V. N. Karazina, 214–217.
Kostenko O. M., Kraievskyi V. M. & Skoryk M. O. (2022). Podatkovyi audyt: kontrolno-metodychna spriamovanist sutnosti ta prakseolohichnist pryznachennia [Tax audit: control and methodological orientation of the essence and praxeological purpose]. Biznes-navihator. Seriia: Bukhhalterskyi oblik, analiz ta audyt, 70(3), 143–148.
Kostenko O. M., Kraievskyi V. M., Raikovska I. T., Brazhna L. V. & Boboshko S. O. (2024). Teoriia bukhhalterskoho obliku: navch. posib [Theory of accounting: study guide]. NUBIP Ukrainy.
Kostenko O. M., Kraievskyi V. M. & Pylypenko O. I. (2020). Aktyvizatsiia rozvytku silskohospodarskykh pidpryiemstv: oblikovo-informatsiini instrumenty upravlinnia: monohrafiia [Activation of the development of agricultural enterprises: accounting and information management tools: monograph]. FOP Yamchynskyi O. V.
Kostenko O. M., Kraievskyi V. M. & Skoryk M. O. (2022). Podatkovyi audyt: zmist i dualna funktsiia obliku yak obiekta ta zasoba [Tax audit: content and dual function of accounting as an object and a tool]. Pidpryiemnytstvo ta innovatsii. Seriia: Bukhhalterskyi oblik, analiz ta audyt, 24, 123–128.
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Kraievskyi V. M., Kostenko O. M., Vorobiova L. S. & Skrypnyk M. I. (2020). Teoriia, metodolohiia, orhanizatsiia analizu i syntezu v nautsi ta praktytsi hospodarskoi diialnosti: monohrafiia [Theory, methodology, organization of analysis and synthesis in science and practice of economic activity: monograph]. FOP Yamchynskyi O. V.
Podatkovyi kodeks Ukrainy vid 02.12.2010 № 2755 VI [Tax Code of Ukraine of 02.12.2010 No. 2755-VI] (2010, December 2). https://zakon.rada.gov.ua/laws/show/2755-17
Raikovska I. T., Kostenko O. M. & Brazhna L. V. (2024). Statystyka: navch. posib [Statistics: study guide]. NUBIP Ukrainy.
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