Importance The current conditions necessitate cardinal transformations in the health care economy, which are impossible without introduction and development of management accounting. Objectives The paper aims to identify problems, the solution of which requires information generated by the management accounting system of State (municipal) medical institutions, and to assess its status. Methods Using the Russian scientists' findings, projected and actual data available to the public, I analyzed the development of management accounting in State (municipal) medical institutions of Russian cities and regions. The analysis revealed factors affecting the development of this accounting and analytical system. Results The study identified the goal and objectives of managerial accounting of modern State and municipal medical institutions, and factors influencing the content and organization of management accounting systems in individual medical institutions. The article describes the special place of IT-technologies as a necessary condition of management accounting system functioning in State (municipal) medical institutions, and assesses its implementation. Conclusions The management accounting system development in the analyzed institutions is uneven. Based on the reviewed international experience, I suggest introducing a binding obligation for them to apply management accounting and disclose relevant information in annual public performance statements.
Keywords: health care, management accounting, State medical institution, business model, government regulation
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