Internal Control Development in the Healthcare Area
https://doi.org/10.34020/2073-6495-2020-1-117-126
Abstract
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.
About the Authors
K. A. Tatievskaya
Kuban State Agrarian University
Russian Federation
Tatievskaya Karolina A., Postgraduate Student, Department of Accounting
Russian Federation
Tatievskaya Karolina A., Postgraduate Student, Department of Accounting
V. V. Govdya
Kuban State Agrarian University
Russian Federation
Govdya Victor V., Doctor of Economics, Professor, Head of the Department of Accounting
Russian Federation
Govdya Victor V., Doctor of Economics, Professor, Head of the Department of Accounting
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Review
For citations:
Tatievskaya K.A., Govdya V.V. Internal Control Development in the Healthcare Area. Vestnik NSUEM. 2020;(1):117-126. (In Russ.) https://doi.org/10.34020/2073-6495-2020-1-117-126
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