Accounting and analytical support of internal cost control in the health resort institutions

Abstract

Subject. This article focuses on the development of methodological tools for accounting and analytical support of internal cost control in economic entities of the health resort complex. Objectives. The article aims to develop the theoretical and methodological foundations and detail practical provisions for accounting, control and analytical support of internal control of the costs incurred, confirming the voucher cost and helping minimize the amount of invested financial and intellectual resources. Methods. For the study, I used the methods of grouping, generalization, expert assessments, comparative analysis, classification, factor analysis, and modeling. Results. The article clarifies the concept of Health Resort Service, develops a set of principles that reveals the methodology for the formation of internal management reporting and its structural elements for grouping information, and it offers a variant of regulation of internal cost control. Conclusions and Relevance. The developed multi-component structured model of internal control for analytical assessment and monitoring of costs, determining their compliance with the planned ones, within the framework of the business process Providing a Comprehensive Health Resort Service, is universal for economic entities of the health resort complex, which optimizes control procedures. The key proposals for the formation of methodological approaches to the organization of internal cost control in health resorts can help minimize entrepreneurial risks and increase the efficiency of activities.