Issue: № 5/3, 2022
Doi: https://doi.org/10.37634/efp.2022.5(3).7
Introduction. In connection with the harmonization of Ukrainian official statistics according to European Union standards, "value added at production costs" included to enterprises economic indicators. However, the accepted monetary dimension limits its analytical significance. Analysis of recent research and publications. The EU practice, unlike Ukraine, supplements the main indicators of enterprises structural statistics with a relative indicatorthat based on value added at production costs – the indicator "gross operating rate". The purpose of the paper is to substantiate the feasibility of determining the gross operating rate of trade entities in Ukraine to ensure further harmonization and unification of Ukraine and the EU official statistics to obtain relevant information on the impact of internal and external business environment. Results. The analysis showed that the gross operating rate of trade entities in Ukraine is unstable and heterogeneous; this is due to a set of influencing factors. In addition, this indicator is characterized by abnormally high values: close to the values of processing industry and almost twice the values observed in the EU. Conclusions. The gross operating rate indicator is more analytical for effective monitoring of national economic and development of state economic policy, macroeconomic analysis and international comparisons, calculation and analysis of which allows determining the main directions of improving the relevance of statistics and optimizing domestic enterprises.
Keywords : gross operating rate, value added at factor costs, personnel costs, turn over, earnings before interest and taxes, depreciation and amortization
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