为医疗保健机构的内部成本控制提供会计和分析支持

Evgeniya S. Vyalaya
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引用次数: 0

摘要

主题本文的重点是为疗养地经济实体的内部成本控制提供会计和分析支持的方法论工具的开发。本文旨在发展理论和方法论基础,并详细介绍对所产生成本进行内部控制的会计、控制和分析支持的实际规定,确认凭证成本,并帮助最大限度地减少投入的财力和智力资源。在研究中,我采用了分组法、归纳法、专家评估法、比较分析法、分类法、因素分析法和建模法。文章阐明了疗养院服务的概念,制定了一套原则,揭示了内部管理报告的形成方法及其信息分组的结构要素,并提供了内部成本控制的变式调节方法。在 "提供综合疗养服务 "的业务流程框架内,开发出了用于分析评估和监测成本、确定其是否符合计划成本的多组件结构化内部控制模型,该模型适用于疗养综合体的经济实体,可优化控制程序。关于制定疗养地内部成本控制组织方法的主要建议有助于最大限度地降低企业风险和提高活动效率。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting and analytical support of internal cost control in the health resort institutions
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.
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