This publication is the result of work undertaken jointly by the OECD and the Bulgarian National Statistical Institute. The objective was to implement the methodology for estimating national income according to the international standards of the System of National Accounts, 1993. This publication traces the development of the Bulgarian national accounts, detailing the elaboration of production and generation of income accounts for 38 industries and of accounts covering the distribution, redistribution and use of income and capital expenditure by institutional sector for the period 1991-94. Private sector activity in each industry during this period is identified. Plans for future developments of the accounts with regard to data sources and methodology are described.
Detailed tables accompany the explanations.
The description of the process of developing national accounts for Bulgaria is instructive both for those using the accounts and for those undertaking similar work in other transition countries. This work is the result of collaboration begun in 1991 by the OECD and the Hungarian Central Statistical Office. The objective was to document and improve the methodology whereby estimates of national income according to international standards of the System of National Accounts are produced. This publication traces briefly the development of the Hungarian National Accounts and then describes how production accounts, generation, distribution and use of income accounts and capital accounts were compiled for the period 1988-91, indicating where and how the methods used deviate from international standards. Finally it discusses the future development of the Hungarian National Accounts.