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3.2 ELEMENTOS DEL USO CONTABLE: INFORME FINANCIERO-

3.2.17 La Presentación de los Estados Financieros

In processing statistics, the computer is playing an increasingly important role. Without computers it would be impossible to process the large amount of information, which is necessary to compile statistics. However, a great deal has changed as well in the use of computers over the last fifteen years. In most Western European countries there has been a movement from a highly centralised system of data processing using purpose-written software by programmers to a mainly decentralised and flexible system of data using standardised software.

6.1.1 The Statistical Production Process.

The production of statistical information is a complex process. Data on persons, households and in this case of data on road transport, collected by means of surveys or otherwise, have to be transformed into accurate and useful statistics. The survey process follows several steps to achieve this goal:

− Data collection.

− Data processing.

− Tabulation and analyses.

− Publication.

The first and last items are dealt with elsewhere in this manual. This section will mainly cover changes in processing and tabulation of statistics that have taken place in Western European countries.

Traditional data processing falls into the following separate phases:

− Manual treatment of the basic documents – questionnaires and preparation for data

entry

− Data entry in batches

− Transfer to the main frame

− Batch-wise check of the input

− Lists of errors

− Manual corrections (which once more had to be input and checked)

− Processing of the statistics

− Tabulation and analyses

− Publication

This way of processing has considerable disadvantages. It is time consuming because of repeated feedback; because several parties are involved, knowledge has to be transferred from subject matter specialists to computer specialists. There are several computer systems involved for data input and data processing and correction, and it seems to be inefficient because of the repeated specification in each step of the process: record definition, data validation and consistency checks.

6.1.2 Traditional (Centralised) Computerised Data Processing

Traditionally in most countries, automation was a very centralised activity. There was a central computer department dealing with all software and hardware related activities. Subject matter specialists had to formulate their wishes far in advance, and the translation in terms of computer systems took place by system analysts and programmers. These people were experts in computer matters, but not experts in the statistical subject. The transfer of work was necessary because it was hardly possible to combine both the knowledge on statistics and that of complex computer languages and computers in one and the same person. As previously mentioned, statistical experts had to formulate their wishes far in advance and very clearly, and it was very difficult, if not time consuming, to make corrections and changes afterwards. In many cases communication problems were the causes of incomplete and at least very delayed statistics.

In the case of the processing of data, it was not much better. After manual coding of the incoming questionnaires in the subject matter division, input to the computer was done by specialised keyboard typists in the computer division. The input was checked on the central computer and the results transferred to the subject matter division for correction. This process could have a cyclic character and sometimes had to be repeated several times. When the data were considered to be clean, the real processing of the statistics took place on the mainframe, and once more the results were transferred to the subject matter specialists who had to take care of analyses and tabulation in a format suitable for publication.

It will be clear that this way of working was time consuming, and not very efficient or flexible. Fortunately the Personal Computer (PC) appeared on the scene and made possible a completely different way of working. Decentralisation, standardisation and integrated survey processing appeared to be the answer.

6.1.3 Changing Roles in Automation

The PC made computing accessible to non-computer experts in the literal as well as in the metaphorical sense of the word. PCs appeared on everyone’s desk and gave access to a powerful computing environment. In addition, user-friendly software made it possible for non-computer experts to produce the computer programs they required for their work. This led to changes in the roles of the parties involved. For subject matter specialists, the simplified access to the computer made it possible to develop their own systems using standard software tools and to take care of their own data input and data processing. In fact, subject matter knowledge and the knowledge to make the computer really do the work could be combined in one and the same person. By working interactively with the computer, it became possible to integrate the input and the correction phase in order to have more flexible manipulation of the processed data and results.

There was also a changed role of the central computer department. From an executive body it became a policy-making and supporting part of the organisation. The central computer division of a Statistical Office now designs the general automation policy, develops standard tools, provides training and support, and supplies specific expertise. Another advantage of the advance of the Personal Computer and the related, changed way of working lies in the costs. Within a few years of the advent of the PC the costs of automation decreased by 20% while at the same time much more computing power became available to more users (the number of terminals doubled in a short period of time) and the processing power increased (by a factor far in excess of 100). This process has continued at an accelerating rate. PC power can now be found which exceeds the

CHAPTER 6. DATA COLLECTION AND DATA ENTRY

However, with the advantages of working in a decentralised PC environment, there are certainly a number of disadvantages, and even dangers, of which the most important are mentioned below:

− Problems with the data security.

− The Back-up of data files.

− Different programs for the same job.

− No data sharing between users.

The solution for many of these problems has been found in the introduction of Local Area Networks (LAN). Each division has its own LAN. All networks are inter-linked and connected to minicomputers and database servers. Backup of the LAN file servers takes place centrally on a daily basis. Data security can be improved by removing the disk drives from nearly all PC’s. In most cases, only one PC per LAN offers facilities to enter or remove data from the network and only under rather strict conditions. After the introduction of a LAN, standardisation of software was considered to be a very important weapon against the dangers of decentralisation. Set against a limited number of disadvantages like less flexibility, the fact that it could be considered as patronising and that wrong choices may have considerable consequences, there are the following advantages:

− Training is more efficient.

− Everybody speaks the same language.

− Less support and maintenance.

− Better exchangeability.

− Less selection problems.

− Large quantity discounts.