The Methodological Handbook presents information on data sources used in quarterly and annual surveys of non-financial enterprises as well as on the results developed on the basis of these surveys and on forms of their presentation. This Handbook is m eant to be a compendium o f knowledge for persons using the results of surveys of non-financial enterprises, helpful in their analysis and interpretation. We would appreciate any remarks that in subsequent editions will help in a closer adjustment of the content of the Handbook to the needs of the users.