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Електронний архів Житомирського державного технологічного університету
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| Title |
?????????????? ????? ? ???????? ??????? ? ???????? ????????? ???????? ????????: ??????????? ? ????????
Accounting and control for revenues and expenditures of budgetary medical institutions: organization and methodic |
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| Creator |
???????????, ?????? ?????????
Zayachkivska, O.V. |
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| Subject |
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?????? ????????? ???????? ???????? ??????? ????????? ???????? ???????? ??????? ????????? ???????? ???????? ????????? ???????? ?????????? ???????? budgetary medical institution revenue of budgetary medical institution expenditure of budgetary medical institution state control internal control |
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| Description |
?????????? ?????????? ??????????? ???????? ??????????? ???????? ?? ?????????? ???????? ??????? ? ???????? ????????? ???????? ????????. ? ????? ????????? ???????? ?????????? ?????? ???????? ???????? ?? ?????? ?????????? ???????? ??????, ??????? ? ???????. ??????? ???????????? ???? ????????????? ???????????? ???????, ???????? ? ?????? ? ?????? ??????? ????????. ???????? ????????? ???? ?????????? ?????????????? ?????????, ??? ?????????????? ???? ?? ?????? ??????? ? ??????. ? ????????????? ?????? ????????????? ??????, ???? ?????????? ???????????? ???? ???? ??????????: ????????? ?????????? ?? ???????? ???????? ??????, ????????? ??????? ? ??????. ??????? ????????????? ???????, ?? ???? ???? ??????????? ??????????? ???????? ???????? ??? ?? ??????????, ?? ?????????? ?????? ?????????? ??????????? ???????????? ????????? ???????? ???????? ? ?????? ????????. ? ?????? ?????????? ???????? ???????????? ? ?????????? ??????? ?? ???????????? ???????????? ???? ???????????? ? ?????????? ???????? ????????. ? ?????????? ?????????? ? ????????????? ????? ????????? ??????????, ???????????? ????? ????????, ?????????? ????????????, ?????????? ?? ????????? ???? ???????, ?????????? ? ??????????? ????????? ????????? ???????? ???????? ? ????????????? ????????? ?? ?????????????. ? ?????????? ???????? ??????? ???????? ? ???????, ??????????? ???????????? ???????? ? ?????????? ????????? ??????? ?? ???????? ?????????? ???????? ??????? ? ????????. Dissertation is devoted to research of contemporary theoretical approaches towards defining the essence of revenues and expenditures of budgetary medical institutions. The terms ?revenues?, ?expenditures? and ?expenses? have been defined as well as their essence have been specified with the aim of defined problems solving. The recommendations on improving the theoretical basis of accounting and control ? classification of revenues, expenditures and expenses in health-care industry ? have been introduced. Elaboration towards defining the methodological principles to be used in accounting for revenues and expenditures, has been made. The approach, which stipulates the use of two forms of budgets: budget of cash receipts and disbursements, budget of revenue and expenses, has been suggested in the thesis. A formula, which should be used to recalculate amount of expenses while planning ones, which enables significant improvement of financial provision to finance medical institutions under inflation, has been suggested by the author. Essence of budgeting in the public sector has been researched as well as necessity of its application in medical institutions activity has been grounded. Forms of source documents, usage of new accounts have been worked out and suggested as well as recommendations, directed at solving a set of problems concerning reporting preparation of budgetary institutions and guarantee the increase of its ability to be analyzed, have been made. The control system in Ukraine, internal control in a budgetary medical institution as well as methods of carrying out control of revenues and expenditures have been disclosed. |
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| Date |
2016-02-24T11:39:40Z
2016-02-24T11:39:40Z 2010-05 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1331
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| Language |
uk
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| Relation |
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| Publisher |
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