Home  Journals  International Accounting  17(149) - 2010 December

The necessity of changes in cost accounting of spa organizations services

Available online: 3 December 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

According to the Russian Federation Constitution, citizens rights to health maintenance should be provided by affordable and qualitative SPA recovery services.
     At the same time, SPA organizations are in the permanent crisis during the last 10 years. The reason for this is the low level of effectiveness of their activity.
     Changes of business-environment for SPA organizations in the aggregate with the need of management in advanced accounting and analysis information for the organization the effective work, generate necessity of searching the rational method of cost accounting, which could match to SPA industrial features.

Keywords: cost accounting, rationing costs, the system «Standart cost»

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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