Majandusühik

Majandusühik (often used interchangeably with majandusüksus) on termin in statistics that denotes the smallest entity used for recording and reporting economic activity. In practice, a majandusühik is an entity that engages in one or more economic activities, has its own management, and is capable of owning resources and incurring liabilities. It is the unit for which data such as production, turnover, employment, wages, and value added are collected and published.

The defining features typically include: independent control over resources (labor, capital, materials), a defined geographical location or operating area, and the ability to keep separate accounting records or to be treated as a distinct reporting unit within a larger organization. A majandusühik can be a full legal entity (for example a company or a government department) or a part of a legal entity (such as a single plant, store, or department) that is managed separately and has its own accounts. Conversely, a household or nonprofit entity may also be treated as a majandusühik when it conducts market-oriented activities and maintains separate records.

In national accounts and business statistics, majandusühikud are used to compile indicators such as GDP, value added, and employment by industry. They enable comparability across sectors and over time, while accommodating variations in organizational structure, location, and accounting practices. The exact criteria for what constitutes a majandusühik can vary slightly between statistical systems, but the common goal is to identify the smallest unit that can be treated as a coherent producer of goods or services.