Malinovskaya N.V.Peoples' Friendship University of Russia, Financial University under Government of Russian Federation, Moscow, Russian Federation nvmali@mail.ru
The presented material is a continuation and development of the ideas set out in the article by M.A. Vakhrushina "Problems and prospects for Russian management accounting development" (published in the journal "International accounting", no. 33, 2014). M.A. Vakhrushina expressed the idea about the need for creating a Russian self-regulatory organization, i.e. a management accounting institution. In the absence of such an institution, the Ministry of Economic and Social Development of the Russian Federation could undertake an organizational role in addressing urgent priorities, including developing approaches to management accounting arrangement in the institutions of the public sector, which is in the process of reform. The article explains the need to implement a system of management accounting in medical State (municipal) institutions to provide information support to management decision-making process and create a standard for arranging the management accounting system in medical State (municipal) institutions. The main purpose of the standard is to provide methodological support to such institutions with regard to establishing a system of management accounting. The article discusses the specifics of reforming medical State (municipal) institutions, presents the results of the analysis of international practice of funding and cost accounting of State medical organizations, and makes a conclusion about the need to implement a management accounting system in medical State (municipal) institutions. Based on the international practice the authors identify the components of management accounting in operations of medical State (municipal) institutions. They include collection and analysis of necessary data for management decision-making, proactive elaboration of recommendations that provide for different scenarios of development and reflect cause-and-effect relations between possible projects for strategy implementation and outcomes, presentation of recommendations on development that would enable to select the best management decision at all levels of government. The authors offer modern interpretation of management accounting, which corresponds to international development trends and identify the main subsystems of management accounting for medical State (municipal) institutions, namely, the subsystems of cost accounting and service cost calculation, financial and non-financial estimates of performance, operational and strategic budgets, management reporting and management control. The authors have formulated and substantiated possible tasks and stages of management accounting system implementation in medical State (municipal) institutions and described them. The authors also have offered a structure of standard for arranging the management accounting system in medical State (municipal) institutions.
Keywords: medical State institutions, municipal, organization, management accounting, standard, subsystem
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