The aim of the research: to give the theoretical ground of the essence, place and way of formation of expenses and incomes in economic activity of the enterprises of the sanitary-resort zone of the complex, and also presenting of propositions and recommendations, concerning improvement of the current organization and methodics of accounting and inner economic control of the expenses and incomes at the enterprises of the sanitary-resort zone.The object of the research: the process of formation of incomes and expenses at the enterprises of the sanitary-resort zone of the complex and control of completeness of their reflection in the system of accounting.The subject of the research: theoretical, methodological and organizational aspects of accounting and inner economic control of the expenses and incomes at the enterprises of the sanitary-resort complex.Methods of research: induction, deduction, observation, comparison, abstract and logical, causal effect, analogy, dialectical method, systemic approach.Scientific novelty of the results lie in determination, specification, theoretical ground and fulfilling of the matters, concerning with the improving of accounting and inner economic control of the incomes and expenses of activity of the enterprise of sanatory-resort complex. The main scientific items are the following: first reached: methodics of calculation of the actual cost of the sanitary-resort services, taking into account cost of transition bed-days at the end of the reporting period, what provide lowering of labour-intensiveness of the works from the account of rage of incompleted construction, and also economically based formation of the prices on sanitary-resort permits; approaches to the reflection in the system of accounting of the sales proceeds from permits under different conditions, what makes possible the real appraisal of the income from sales proceeds from permits for sanitary-resort cure; improved: theoretical base of organization and methodics of inner economic control of the expenses andincomes of the activity of the enterprises of the sanitary-resort complex, in particular there were systematized the functions and tasks of the subjects of control, what provide informational needs of all interested parties taking into account their interest, and also lower the level of influence of the structural subdivisions on the improving of the functions of the department of inner control; the list of the elements of accounting policy in the part of reflection of incomes and expenses, considering peculiarities of sanitary-resort branch for maintaining authenticity, completeness, intelligibility and possibility of comparison of account information, concerning designation of the objects, particularly items, concerning: way of determination and account of sales proceeds from sanitary-resort services: calculating of prime cost of the given sanitary-resort services; systems of calculations of analytical account on the kinds of activity of the resorts and order of their use; list and order of making and presenting the main inner reports; classification of the incomes and expenses of the enterprises of sanitary-resort complex for the necessity of accounting in the part of elaboration of the synthetic and analytical accounts for the accounting of incomes and expenses; continued to be developed: the main approaches determination and account of incomes in the studies of the accounting schools for the grounding and solving the problems of improving of accounting; generalization of the organizational and technological peculiarities of the activity of enterprises of sanitary-research complex, which are characterized by: a great amount of kinds of activity, seasonality of demand on sanitary-resort services from the inhabitants, time lag between the moment of sailing of permits and immediate receiving of services, term of visit of campers, which falls at different repost periods, and determination of their influence at the system of accounting and control of incomes and expenses, which helped to improve the methodics of accounting of the noted objects with the accounting of the specific of the branch; matters of computerization of the accounting of the expenses and incomes of the enterprises of sanitary-resort complex, what will help to simplify the accounting works and to raise efficiency of the receiving of information from different sides for satisfying of informational needs of management.The level of introduction: the results of the research were introduced into the practical activity of the enterprises of sanotary-resorts complex of the towns of Truskavets, Skhidnytsi, Morshyn, what is confirmed by certificates about introduction: Closed Joint-Stock Company Sanatorium-Hotel Complex "Dnipro-Beskyd", LLC "Sanatorium "Carpathians" and also the town of Skhodets: Private Enterprise "Zelenyy Bir" ("Green Pine Forest") and State enterprise "Sanatorium "Morshynskyy" of the town of Morshyn
