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The Financing Model of the Regional Health System

Kulikova O.M. Novosibirsk Research Hygiene Institute of the Russian Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing, Novosibirsk, Russian Federation ( ya.aaaaa11@yandex.ru )

Usacheva E.V. Therapeutics Department, Municipal Outpatients' Clinic № 4, Omsk, Russian Federation ( elenav.usacheva@yandex.ru )

Shamis V.A. Siberian State Automobile and Highway University (SibADI), Omsk, Russian Federation ( vitaliy1999@mail.ru )

Nelidova A.V. Omsk State Medical University of the Ministry of Healthcare of the Russian Federation (OmSMU MOH Russia), Omsk, Russian Federation ( avnelidova@mail.ru )

Boush G.D. Omsk F.M. Dostoevsky State University, Omsk, Russian Federation ( gboush@yandex.ru )

Journal: Digest Finance, #4, 2018

Subject The research devises the healthcare spending model in line with types and scope of medical aid, assesses indicators of the current and future planned periods.
Objectives The research is an attempt to optimize healthcare spending by improving the way it is earmarked in line with the region’s demand for certain types of medical aid and reallocating financial resources.
Methods We use the conceptual modeling and Python 3.
Results We devised the model to optimize expenditures in order to increment resources available for health care purposes by reallocating them in accordance with the analysis of the financial situation, classes of patients. Our model builds on the type of total medical expenditures on patients with certain diseases and adjustment of healthcare spending against the current year’s plans.
Conclusions and Relevance Expenditures could be optimized through their reallocation in line with the type of total spending, financial effectiveness class and adequacy of their planning for promising and effective medical interventions.


A regional healthcare financial security model

Kulikova O.M. Novosibirsk Research Hygiene Institute of the Russian Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing, Novosibirsk, Russian Federation ( ya.aaaaa11@yandex.ru )

Usacheva E.V. Therapeutics Department, Municipal Outpatients' Clinic № 4, Omsk, Russian Federation ( elenav.usacheva@yandex.ru )

Shamis V.A. Siberian State Automobile and Highway University (SibADI), Omsk, Russian Federation ( vitaliy1999@mail.ru )

Nelidova A.V. Omsk State Medical University of the Ministry of Healthcare of the Russian Federation (OmSMU MOH Russia), Omsk, Russian Federation ( avnelidova@mail.ru )

Boush G.D. Omsk F.M. Dostoevsky State University, Omsk, Russian Federation ( gboush@yandex.ru )

Journal: Regional Economics: Theory and Practice, #10, 2018

Subject This article develops models of medical care expenses depending on the types and volume of medical care provided, as well as calculation of indicators for the current and planned periods.
Objectives The article aims to optimize the costs of medical care by improving their structure, taking into account the needs of the region for certain types of medical care and reallocation of funds.
Methods For the study, we used conceptual modeling and Python interpreted programming language version 3.
Results The article presents a model of optimization of expenses structure, which helps increase the resource provision of medical aid by their redistribution taking into account the analysis of financial situation and correlation of patients of different classes. The basis of the original model is the type of total costs of medical care for patients with a certain nosology and the change in the costs of medical care as compared with those planned for the current year.
Conclusions Cost optimization is possible through cost reallocating depending on the type of total expenditure, the class of cost effectiveness, and adequate cost planning of interventions that are promising in terms of maintaining health and ability to work.


Features accounting equipment requiring assembly in construction organizations

Usacheva O.V. PhD in Economic Sciences, Associate Professor, the Department of Accounting, the Siberian University of Consume Cooperation ( Olesechka-nsk@yandex.ru )

Journal: International Accounting, #35, 2013

At present the share of expenses on the equipment to be installed is essential in the construction production costs. Due to the absence of Russian industrial regulatory system of construction activity and dual economic nature of accounting, the issue of methodologically proper accounting of the equipment to be installed is particularly relevant. In the article the accounting options of the equipment to be installed and proves their applicability depending on the subject of investment activity is revealed. The analytical accounting of the equipment to be installed, which provides economic entities with the operational information guide, are proposed. It is concluded the need to formalize the selected options in the accounting policy of construction enterprises.


Homeowner associations: the challenging issues of accounting, internal controls and mechanisms for addressing them

Usacheva O.V. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation ( olesechka-nsk@yandex.ru )

Chistyakova O.A. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation ( chistiakowa.ol@yandex.ru )

Journal: International Accounting, #31, 2015

Importance The article presents findings of the research into national standards and rules governing accounting practices in homeowner associations and internal control methods as an integral tool to improve the performance of any homeowner association.
     Objectives The research identifies the challenging issues in accounting methods and internal controls in homeowner associations.
     Methods Based on a critical comparative analysis, we study various aspects of accounting and internal controls, and propose our own methods to keep accounting records of payments in homeowner associations. The methods rely upon analytical accounting of payments and settlements with consumers of services. We also describe our own approach to internal control.
     Results
Having analyzed the legal and accounting legislative framework, we proved that special-purpose finance should be accounted for in detail, with consumer of services divided into members of the homeowner association and those who are not members. We examined scientific and applied researches of national scholars and summarized the existing approaches to setting up internal controls and proposed internal control methods specific to homeowner association.
     Conclusions and Relevance If practiced, the proposed internal control and accounting will allow increasing the quality of accounting procedures and transparency of information presented, thus satisfying needs of external and internal users.


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