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International Accounting
 

Staff salary settlements at State-funded health institutions: Accounting considerations

Vol. 24, Iss. 10, OCTOBER 2021

Received: 24 August 2021

Received in revised form: 31 August 2021

Accepted: 16 September 2021

Available online: 15 October 2021

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: J30, J31, J33, J38

Pages: 11231145

https://doi.org/10.24891/ia.24.10.1123

Elena I. KOSTYUKOVA Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation
elena-kostyukova@yandex.ru

https://orcid.org/0000-0003-0626-7462

Olga V. ELCHANINOVA Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation
Elchaninovaov@yandex.ru

https://orcid.org/0000-0002-1941-3142

Marina V. FESKOVA Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation
marina.feskova@mail.ru

https://orcid.org/0000-0002-5913-2070

Subject. This article deals with the issues of qualitative and rational accounting of staff salary settlements at budgetary healthcare facilities.
Objectives. The article aims to analyze the specifics of staff payroll settlements at budgetary healthcare facilities in order to find whether their accounting system is ready for changes in the statutory regulation of the healthcare system.
Methods. For the study, we used the methods of analysis, comparison, grouping, and generalization.
Results. Based on statistical data on the dynamics of wages in the Stavropol Krai, the article classifies the sources of financial support for budgetary healthcare facilities and highlights the conceptual apparatus used in staff salary settlements at budgetary institutions, and the structure of the wage fund formation. It presents a list of standard types of incentive and compensation payments for the health sector and accounting procedures for staff salary settlements.
Conclusions. The article concludes that the existing system of salary settlements with medical workers is undergoing changes under the influence of a number of factors. This necessitates a prompt response to external challenges, additional funding for the healthcare system, and a revision of the existing remuneration system to improve the efficiency. The accounting system of budgetary healthcare facilities is flexible enough for the upcoming changes in the statutory regulation of the rules for the remuneration of medical workers.

Keywords: staff settlements accounting, wages fund, financing sources, financial and economic activities, budgetary healthcare institution

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