CHANGE OF REGISTRATION PARADIGM AND HIS INFLUENCE ON PROSPECTS OF FORMING OF MODEL OF ACCOUNT OF ACTIVITY OF NONCOMMERCIAL COMMUNAL ENTERPRISES – ESTABLISHMENTS OF HEALTH PROTECTION IN THE CONDITIONS OF GLOBALIZATION
Анотація
In a publication the specific of functioning of noncommercial enterprises is reflected in the field of a health protection and the necessity of construction of registration model is well-proven that takes into account the specific of activity and answers as to the requirements of current legislation in the field of an account so to the requirements of department registration regulations that is worked out by National service of health of Ukraine (NSHU). For the aim of research finding out of problem aspects and determination of prospects of their overcoming is put at forming of model of account of activity of noncommercial communal enterprises – establishments of health protection taking into account features and their operating conditions in the conditions of change of registration paradigm (global economic environment, specific of forming of financial results). In modern operating of sphere of health protection conditions consider a necessity to work out the effective model of financial account taking into account the specific of activity of noncommercial enterprises in the field of a health protection. To the features of: considerable volumes of single-sourcing his influence on forming of financial results; having a special purpose orientation of activity not on a financial result, but on providing of terms of grant of quality services in the field of a health protection; functioning of establishments in global environment. Accordingly consider expedient direction of further researches of ground of going near development of format of the department accounting for small noncommercial communal enterprises taking into account the specific of sphere of health protection and in accordance with operating national registration standards.
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