Machuga N. Accounting and Control of Self-Supporting Activities at Public Medical Facilities: Problems of Methods and Organization (on the example of medical facilities in Ukraine)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0401U003104

Applicant for

Specialization

  • 08.26.04 -

26-10-2001

Specialized Academic Board

К 35.840.01

Essay

. The thesis grounds necessity to reorganize the health care system in the conditions of market relations formation and transition from budget financing to combined system for medical facilities financial provision, which comprise insurance, donations of juridical and physical persons, and direct patients' fees for charged medical services. The applicant proposes the methods for analytical and synthetically accounting of self-supporting activities costs centers and responsibility centers. Also concrete suggestions are made as for the organization for settling production costs and self-cost calculation of charged medical services. The methods are developed for cost rate economic control and for the outcomes of medical facilities self-supporting activities.