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ИД «Финансы и кредит»






International Accounting

Internal cost control of health resort institutions: Methodological aspects

Vol. 24, Iss. 7, JULY 2021

Received: 13 May 2021

Received in revised form: 30 June 2021

Accepted: 5 July 2021

Available online: 15 July 2021

Subject Heading: CONTROL AND AUDIT

JEL Classification: M41

Pages: 804–825


Margarita F. SAFONOVA Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation


Evgeniya S. VYALAYA Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation

ORCID id: not available

Subject. This article analyzes the activities of therapeutic resort and spa facilities from the point of view of the social importance of the population's health. It discusses the problems of improving the system of cost control and calculating the cost of a unit of services provided by these facilities to obtain reliable information and optimize the costs.
Objectives. Based on the analysis of statistical information and scientific sources, the article aims to form an opinion on the state of the health resort complex, the structure of costs, and their share by items and elements in the total amount of production costs, and develop a methodology for their continuous control, taking into account the industry specifics to minimize risks.
Methods. For the study, we used analysis and synthesis, induction and deduction, literature review, and the calculation, graphical, accounting and analytical methods.
Results. The article finds that the service provided by the health resort industry organizations is complex (accommodation, food, treatment) and therefore, it has a multi-element cost structure, which entails certain financial, tax, management risks that need continuous monitoring.
Conclusions and Relevance. The proposed methodology helps to continuously control the costs of a multi-component service provided by economic entities of the health resort sector, optimizing them taking into account the industry specifics. This makes it possible to make this service more accessible to all segments of the population. The results of the study can be used in the theory and practice of internal cost control and the formation of the cost of a unit of services provided by the health resort institutions, as well as for further scientific developments and practical application.

Keywords: costs, cost calculation, internal control, operational accounting


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

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Vol. 24, Iss. 7
July 2021