Development prospects of cost accounting of budget organizations
DOI:
https://doi.org/10.15587/2312-8372.2014.31483Keywords:
expenditure, assignation, public sector, budget institutions, management accounting, spending unitsAbstract
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.References
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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
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Economics and Enterprise Management: Original Research
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