Development prospects of cost accounting of budget organizations

Authors

DOI:

https://doi.org/10.15587/2312-8372.2014.31483

Keywords:

expenditure, assignation, public sector, budget institutions, management accounting, spending units

Abstract

The report is devoted to modern theoretical approaches to expenditure accounting improving of public health budget organizations. In order to solve these issues it is clarified the methodological principles used in expenditure accounting of budget organizations. The notion of expenditure of budget institutions and public sector are considered. The implementation of medical information flow on the formation of economic database for analysis of public health budget organizations is analyzed. It is proposed an introduction of single medical information field using electronic medical history and medical and economic patient cards that enable complete and continuous monitoring of the expenditure of health service providing in relation to one patient. It is analyzed the flow of financial provision of health budget organizations. All these measures will provide a full and continuous control over expenditures performed during to health service providing for each patient.

Author Biography

Світлана Сергіївна Котова, Poltava University of Economics and Trade, Str. Kovalja, 3, Poltava, Ukriyina, 36014

Ph.D, Associate Professor

Department of Accounting and Audit

References

  1. Rayzberg, B. A., Lozovskiy, L. Sh., Starodubtseva, E. B. (1999). Sovremennyiy ekonomicheskiy slovar. Ed. 2. M.: INFRA-M, 477.
  2. Pasichnik, Yu. V. (2005). Byudzhetniy potentsial ekonomichnogo zrostannya v Ukraiini. Donetsk: TOV «YugoVostok, LTD», 642.
  3. Gotsadze, G., Chechulin, Yu., Galayda, V., Lekhan, V., Chanfreau, C., Dmytraczenko, T. (April 2006). Ukraine National Health Accounts 2003-2004. Volume 1: Analytical report. Available: http://zanran_storage.s3.amazonaws.com/www.sph.ukma.kiev.ua/ContentPages/116451998.pdf
  4. Eschenko, P. S., Kvasnyuk, E., BIryukov, O. A. (2002). Nova model derzhavi. Slov'yansk, 144.
  5. Ermoshkin, N. N. (2004). Rol integrirovanyih tehnologicheskih resheniy v reforme sistemyi zdravoohraneniya. Klinicheskaya informatika i telemeditsina, 2, 227–236.
  6. Eero Linnakko. (2005). Finansuvannya ta upravlinnya v sferi ohoroni zdorov'ya v Ukraiini. Formuvannya Informatsiynogo prostoru dlya galuzi ohoroni zdorov'ya Ukraiini. Glavnyiy vrach, 10, 45-49.
  7. Gabriel, B. A. (2004). It's a wired world: information technology patient. Association of American Medical Colleges. Available: https://www.aamc.org/newsroom/reporter/. Last accessed 24 February 2004.
  8. Podolyaka, V. L. (2008). Naukove obgruntuvannya modeli optimizatsii statsionarnoi dopomogi u velikomu promislovomu misti. K., 36.
  9. Sushko, N. (2007). Suchasniy stan buhgalterskogo obliku u derzhavnomu sektori ta perspektivi yogo reformuvannya. Buhgalterskiy oblik i audit, 11, 25–31.
  10. Solonenko, I. M., Rozhkova, I. V. (2009). Otsinka efektivnosti derzhavnoi politiki z ohoroni gromadskogo zdorov'ya v Ukraini. Ohorona zdorov'ya Ukraiini, 2 (34), 65–69.

Published

2014-12-11

How to Cite

Котова, С. С. (2014). Development prospects of cost accounting of budget organizations. Technology Audit and Production Reserves, 6(2(20), 36–38. https://doi.org/10.15587/2312-8372.2014.31483