Organization and tasks of accounting in medical institutions

Анотація

Introduction. Healthcare is one of the key areas of social development, which requires effective management of financial and material resources. Rational organization of accounting in medical institutions contributes to increasing the transparency of financial transactions, optimizing costs, strengthening control over the use of resources, including budget funds, and improving the quality of medical services. The accounting system in healthcare institutions must meet modern standards of accounting and management accounting, ensuring the reliability and completeness of data for making management decisions. The purpose of the article is to substantiate new tasks and approaches to the organization of accounting that have arisen in connection with transformational reform changes, as well as due to problems caused by military actions and instability. Method (methodology). The research methodology combines a critical analysis of the positions of researchers on issues related to the organization of accounting and its tasks, a statistical assessment of indicators, in particular healthcare expenditures, to substantiate the importance of rationalizing accounting in medical institutions, schematism – to present an illustrated image of the elements of the organization of accounting support taking into account modern trends, observations – when identifying modern accounting specifics, synthesis and generalization in order to establish a list of improved and new accounting tasks and its organization in healthcare institutions. Results. As a result of the research, the importance of improving the organization of accounting in medical institutions was substantiated, modern industry specifics that affect accounting tasks were identified, and the presence of a correlation between them was proven. An optimal list of accounting tasks was established. It has been proven that the adaptation of accounting to transformational changes and instability (in particular, caused by military actions) on the basis of established and substantiated tasks is a prerequisite for improving this system in medical institutions and this ensures an increase in the efficiency of their activities. The application of the developed recommendations in practice will contribute to ensuring proper control over the use of resources and the quality of medical services.

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