Subject. This article discusses changes in the economic and legislative environment of State-financed healthcare institutions, regulatory framework of the Russian Federation, which influences management accounting indicators. Objectives. I outline a system of relations in the design of management accounting indicators of State-financed healthcare institutions. Methods. The study is based on the methods of grouping, comparison, analysis, and generalization. I analyzed the current management accounting practice in State-financed medical institutions of the Voronezh Oblast. Results. Analyzing regulatory documents and industrial distinctions and difficulties in healthcare, I outlined a system of relations in the design of management accounting indicators in State-financed healthcare institutions. I traced factors that influence the creation of management accounting in State-financed healthcare institutions. I suggest implementing the practice of accounting for costs incurred per patient into the accounting and information system of management accounting. Aspects of statistical accounting should be integrated into the accounting process for this purpose. Conclusions and Relevance. The specifics of financing sources now influence a set of indicators and internal reporting in management accounting. Management accounting of income becomes a priority in management accounting as part of compulsory medical insurance funding. Management accounting of income and process designing approaches are getting more and more specific as the methods for paying the medical assistance with compulsory medical insurance funds get changed.
Keywords: management accounting, State medical institution, sustainability factor, financial sustainability, healthcare
References:
Bobryshev A.N. Upravlencheskii uchet v usloviyakh krizisnykh protsessov v ekonomike: monografiya [Management accounting during crisis processes in the economy: a monograph]. Stavropol, Stavropol State Agrarian University Publ., 2015, 188 p.
Kostyukova E.I., Bobryshev A.N. [Prospects and patterns of national management accounting system development]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 40, pp. 23–31. URL: Link (In Russ.)
Kadyrov F.N. Ekonomicheskie metody otsenki effektivnosti deyatel'nosti meditsinskikh uchrezhdenii [Economic methods for evaluating the performance of healthcare institutions]. Moscow, Menedzher zdravookhraneniya Publ., 2007, 464 p.
Vakhrushina M.A., Malinovskaya N.V. [Management accounting for activity of medical State (municipal) institutions: Organizational approaches]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 41, pp. 2–16. URL: Link (In Russ.)
Vakhrushina M.A. [Management accounting of State (municipal) medical institutions: prospects or reality?]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 43, pp. 2–17. URL: Link (In Russ.)
Vakhrushina M.A. [Management accounting as a modern accounting paradigm of the budgetary institutions]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2016, no. 1, pp. 74–89. (In Russ.) URL: Link
Garnova I.Yu. [Management accounting of costs incurred by public (municipal) institution]. Rukovoditel' byudzhetnoi organizatsii = The Head of the Budgetary Organization, 2019, no. 12, pp. 42–48. (In Russ.)
Taraskina A.V., Zurnadzh'yants Yu.A. [Internal reporting in the system of public health facilities' performance analysis]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2016, vol. 19, iss. 3, pp. 18–36. URL: Link (In Russ.)
Orlova O.E. [Objectives, methods and rules for cost allocation]. Rukovoditel' byudzhetnoi organizatsii = The Head of the Budgetary Organization, 2019, no. 8, pp. 39–47. (In Russ.)
Kameneva Z.V. [Modern State regulation of medical activities]. Zakonodatel'stvo i ekonomika = Legislation and Economics, 2015, no. 12, pp. 15–21. (In Russ.)
Danilenko N.I., Zambrzhitskaya E.S. [Analyzing the break-even point as part of management accounting in modern educational institutions]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2019, no. 6, pp. 22–28. (In Russ.)
Egorova E.M., Glushchenko A.V. [Institutional environment as the basis of accounting and information support for the management of a modern university]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 8, pp. 883–905. (In Russ.) URL: Link
Endovitskii D.A., Churikov A.V. [Sustainability factors of budget medical institutions]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2019, no. 4, pp. 63–72. (In Russ.) URL: Link
