Open AccessInternal Control Development in the Healthcare Area
Author(s) -
Татиевская Каролина Анатольевна,
Говдя Виктор Виленович
Publication year - 2020
Publication title -
vestnik nguèu
Language(s) - English
Resource type - Journals
ISSN - 2073-6495
DOI - 10.34020/2073-6495-2020-1-117-126
Subject(s) - legislation , accounting , control (management) , health care , work (physics) , accountability , business , cost accounting , accounting information system , cash , management accounting , economics , finance , political science , management , engineering , mechanical engineering , law , economic growth
By using an example of the Krasnodar dental clinic «Dent-Real», this article describes the features of accounting and tax accounting for the purpose of organizing internal control in healthcare. The authors pay special attention to the main aspects of accounting and control procedures: accounting of provided health-care services, supplies, orthopedic constructions and forms of strict accountability.In this regard, we consider the importance of price list, develop the main areas of cost optimization, rate an accounting of work-inprogress, study cash discipline according to the new requirements of the legislation of the Russian Federation.