Zayachkivska O. Accounting and control for revenues and expenditures of budgetary medical institutions: organization and methodic

Purpose of research: development of the scientific and practical recommendations on improving methods and organization of accounting and control of revenues and expenses of medical establishments. Object of research: business transactions with revenues and expenses of budget medical establishments, which have to be controlled and reflected in accounting. Subject of research: theoretical, methodical and practical issues of accounting and control of revenues and expenses of budget medical establishments. Methods of research: analysis, synthesis, historical method, logical method, system approach, scientific abstraction method, induction, deduction, comparison, modeling. Scientific novelty of the results obtained lies in the development of the scientific and practical recommendations on improving methods and organization of accounting and control of revenues and expenses of budget medical establishments. The main statements of scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: - theoretical grounding of accounting reflection of revenues and expenses of budget medical establishments on the basis of the accrual principle, which will secure the plentitude and comprehension of the accounting information for managerial purposes; the issues have been improved as follows: - definitions of the following concepts "economic gain for budget medical establishments", "revenues of budget medical establishments" and "expenses of budget medical establishments" from the viewpoint of accrual principle; - classification of revenues and expenses of budget medical establishments on the basis of generalization of different classification features, which will secure a more accurate demarcation by the types and place of origination; - system of documenting accounting for revenues, expenditures and expenses of budget medical establishments by applying the suggested forms of primary accounting documents, which will increase the informative nature of accounting for revenues and expenses; - synthetical and analytical accounting for revenues and expenses of both general and special-purpose funds; - organization support of managerial accounting for revenues and expenses of budget medical establishments through the improvement of methodical approaches towards forming revenues and expenses estimate on condition of using program and purpose method; - composition of financial reports concerning revenues and expenses of budget medical establishments with the consideration of the requirements of International Accounting Standards for State Institutions. the following issues undergone further development: - regulatory statements of controlling of business activity in budget medical establishments through the formation of public control statements; - rganization of internal control of revenues and expenses in budget medical establishments. Implementation extent: research results have been implemented into the practice of Rivne Regional Specialized Clinic of Radiation Security of Population of Rivne, Health Protection Administration of Rivne Regional State Administration, Control and Inspection Administration in Rivne Region. Separate research results have been implemented in the educational process of National University of Water Economy and Nature Management of Ministry of Education and Science of Ukraine.