majandusüksuste

Majandusüksus (economic unit) is the basic statistical unit used to describe economic activity in Estonia and within the European System of Accounts. It is the smallest unit that can produce a complete set of financial records and participate in economic transactions as a single entity for statistical purposes. A majandusüksus may be a legally independent company or a part of a larger enterprise that maintains its own accounting records, such as a branch or subdivision.

The defining criterion is economic independence in accounting and reporting, not necessarily legal independence. In practice, majandusüksused are the units from which data on output, turnover, employment, wages, investments, and value added are collected. They are classified by main activity (using NACE codes) and by location, and they can be resident or non-resident for the purposes of national accounts.

In Estonia and in EU statistics, the concept of majandusüksus is used in the statistical business register to ensure consistent measurement across enterprises. The relationship to the notion of an enterprise (ettevõte) is that an enterprise may consist of several majandusüksused, while a single majandusüksus can function as a standalone statistical unit if it meets the accounting independence criterion.

Overall, majandusüksused are central to producing comparable, aggregated indicators of economic performance and to linking microeconomic data to national accounts.