The answer depends on the use case and on what you are trying to report on.
If it is for issues, then you can add a columns on original estimate, time spent and remaining time to compare and track.
If you are looking for a timesheet tracking solution , you can look at the various solutions in marketplace -> https://marketplace.atlassian.com/categories/time-tracking
Clockwork Automated Time Tracking & Timesheets Pro provides you with this functionality.
Using the Timesheet report, you can view the Original Estimate, Remaining Estimate and Time remaining.
This shows you the actual time tracked versus the estimated time:
I will be happy to discuss your use case further, you can reach out to us here.
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You can try out our add-on to get the detailed time spent reports. The app allows to filter/Categorize/Group By your worklogs data and create a dashboard gadget too.
Worklogs Time Tracking & Timesheets
Disclaimer : I work for the vendor who built this app
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You might want to give a try our new application it offers a new approach of reporting that shall help your organization and teams to analyze teams performance and identify potential improvements.
Our application help you organizing your work into releases and compare them in terms of overall time spent vs original estimate in total and time spent during the release window.
Regards,
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