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ИД «Финансы и кредит»






International Accounting

The agenda of management accounting in healthcare

Vol. 24, Iss. 6, JUNE 2021

PDF  Article PDF Version

Received: 17 May 2021

Received in revised form: 7 June 2021

Accepted: 8 June 2021

Available online: 15 June 2021

Subject Heading: Managerial accounting

JEL Classification: H51, H83, M40

Pages: 697–710


Andrei V. CHURIKOV Voronezh State University (VSU), Voronezh, Russian Federation


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


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