Theory and practice of accounting and valuation of medical equipment: problems and solutions

Анотація

Introduction. Medical equipment is of great importance for the health protection, preservation and prolongation of life of citizens of any country. For Ukraine in conditions of martial law and daily saving of lives of wounded military and civilians, medical equipment is of exceptional importance. Medical equipment from Ukraine and from abroad must be fully accounted for and assessed at fair value.There are certain problems in this area of research and it is advisable to solve them effectively, therefore the topic of research is relevant and deserves the attention of accounting and taxation scientists. The purpose of the study is to reflect the problems of the theory and practice of accounting and valuation of medical equipment and ways to solve them. Research methods. The methods of critical analysis, generalization, formalization, concretization, graphical method, elements of the modeling method, method of analysis and synthesis were applied. Thanks to the use of various scientific tools and methods, problematic tasks related to the accounting and evaluation of medical equipment, caused by modern economic transformations and changes, were solved. Research results. The article highlights the features and current issues of accounting for medical equipment, its assessment, including preliminary assessment – for drawing up an annual procurement plan and increasing the accuracy of assessment results in the Prozorro system, improving and developing the classification of such assets, as well as addressing relevant regulatory and legal aspects at the level of the healthcare entity – municipal non-profit enterprise. The existing author’s positions and approaches to the problems of accounting and evaluation of medical equipment are analyzed. Attention is focused on the problematic issues of accounting and documentary support of medical equipment. Prospects. In the future, it is advisable to focus research on issues of computerization of evaluation processes, analysis of the structure and efficiency of medical equipment, as well as problems of cost optimization and financing of the acquisition of such assets.

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