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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ??????? ? ???????? ????????? ???????? ????????: ??????????? ? ????????
Accounting and control for revenues and expenditures of budgetary medical institutions: organization and methodic
 
Creator ???????????, ?????? ?????????
Zayachkivska, O.V.
 
Subject ???????? ??????? ???????
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budgetary medical institution
revenue of budgetary medical institution
expenditure of budgetary medical institution
state control
internal control
 
Description ?????????? ?????????? ??????????? ???????? ??????????? ???????? ??
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Dissertation is devoted to research of contemporary theoretical approaches towards
defining the essence of revenues and expenditures of budgetary medical institutions. The
terms ?revenues?, ?expenditures? and ?expenses? have been defined as well as their
essence have been specified with the aim of defined problems solving. The
recommendations on improving the theoretical basis of accounting and control ?
classification of revenues, expenditures and expenses in health-care industry ? have been
introduced. Elaboration towards defining the methodological principles to be used in
accounting for revenues and expenditures, has been made.
The approach, which stipulates the use of two forms of budgets: budget of cash
receipts and disbursements, budget of revenue and expenses, has been suggested in the
thesis. A formula, which should be used to recalculate amount of expenses while planning
ones, which enables significant improvement of financial provision to finance medical
institutions under inflation, has been suggested by the author.
Essence of budgeting in the public sector has been researched as well as necessity of
its application in medical institutions activity has been grounded.
Forms of source documents, usage of new accounts have been worked out and
suggested as well as recommendations, directed at solving a set of problems concerning
reporting preparation of budgetary institutions and guarantee the increase of its ability to
be analyzed, have been made.
The control system in Ukraine, internal control in a budgetary medical institution as
well as methods of carrying out control of revenues and expenditures have been disclosed.
 
Date 2016-02-24T11:39:40Z
2016-02-24T11:39:40Z
2010-05
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1331
 
Language uk
 
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