Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population

In modern conditions, the justification of managerial decisions in a medical organization requires the introduction of a detailed system of management accounting, the most important element of which is the correctness and legality of writing-off of medical preparations and supplies, especially with...

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Autores principales:	G. M. Gaidarov, E. A. Lomakina, N. Y. Alekseeva
Formato:	article
Lenguaje:	RU
Publicado:	Scientific Сentre for Family Health and Human Reproduction Problems 2018
Materias:	management accounting dental care tariff the actual expenses Science Q
Acceso en línea:	https://doaj.org/article/40ce903c1f8248699c4ba006e548743d
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spelling	oai:doaj.org-article:40ce903c1f8248699c4ba006e548743d2021-11-23T06:14:39ZEfficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population2541-94202587-959610.29413/ABS.2018-3.1.15https://doaj.org/article/40ce903c1f8248699c4ba006e548743d2018-02-01T00:00:00Zhttps://www.actabiomedica.ru/jour/article/view/544https://doaj.org/toc/2541-9420https://doaj.org/toc/2587-9596In modern conditions, the justification of managerial decisions in a medical organization requires the introduction of a detailed system of management accounting, the most important element of which is the correctness and legality of writing-off of medical preparations and supplies, especially with respect to resource-intensive types of medical care, in particular, dental care. Purpose of the study: evaluation of the effectiveness of the system of management accounting and reporting developed and implemented in the Department of Therapeutic Dentistry of the ISMU aimed at the rational and effective use of limited financial resources in modern conditions. Methods. The study used an economic method to analyze the actual costs incurred in the provision of dental services in medical organizations in Irkutsk, participating in the provision of medical care in the MH1 system. Results. The use of the developed and implemented system of management accounting and reporting for the dental medical organization on the basis of the results of the implementation for the period January-October 20l7 resulted in a reduction in the actual costs for a single completed case of dental care and almost a twofold reduction in the cost of medicines. However, even the implementation of these measures was not capable of bringing actual expenditures into full compliance with the normative volume of financing in the MH1 system, especially taking into account the phased increase in the level of wages of medics. Conclusion. The internal environment and the accounting and reporting policy of the medical organization are undoubtedly of great importance in solving the problems of rational and effective use of financial resources, but the state's provision of sufficient level of tariffs for medical care in the MH1 system plays a key role.G. M. GaidarovE. A. LomakinaN. Y. AlekseevaScientific Сentre for Family Health and Human Reproduction Problemsarticlemanagement accountingdental caretariffthe actual expensesScienceQRUActa Biomedica Scientifica, Vol 3, Iss 1, Pp 99-104 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	management accounting dental care tariff the actual expenses Science Q
spellingShingle	management accounting dental care tariff the actual expenses Science Q G. M. Gaidarov E. A. Lomakina N. Y. Alekseeva Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
description	In modern conditions, the justification of managerial decisions in a medical organization requires the introduction of a detailed system of management accounting, the most important element of which is the correctness and legality of writing-off of medical preparations and supplies, especially with respect to resource-intensive types of medical care, in particular, dental care. Purpose of the study: evaluation of the effectiveness of the system of management accounting and reporting developed and implemented in the Department of Therapeutic Dentistry of the ISMU aimed at the rational and effective use of limited financial resources in modern conditions. Methods. The study used an economic method to analyze the actual costs incurred in the provision of dental services in medical organizations in Irkutsk, participating in the provision of medical care in the MH1 system. Results. The use of the developed and implemented system of management accounting and reporting for the dental medical organization on the basis of the results of the implementation for the period January-October 20l7 resulted in a reduction in the actual costs for a single completed case of dental care and almost a twofold reduction in the cost of medicines. However, even the implementation of these measures was not capable of bringing actual expenditures into full compliance with the normative volume of financing in the MH1 system, especially taking into account the phased increase in the level of wages of medics. Conclusion. The internal environment and the accounting and reporting policy of the medical organization are undoubtedly of great importance in solving the problems of rational and effective use of financial resources, but the state's provision of sufficient level of tariffs for medical care in the MH1 system plays a key role.
format	article
author	G. M. Gaidarov E. A. Lomakina N. Y. Alekseeva
author_facet	G. M. Gaidarov E. A. Lomakina N. Y. Alekseeva
author_sort	G. M. Gaidarov
title	Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
title_short	Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
title_full	Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
title_fullStr	Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
title_full_unstemmed	Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
title_sort	efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population
publisher	Scientific Сentre for Family Health and Human Reproduction Problems
publishDate	2018
url	https://doaj.org/article/40ce903c1f8248699c4ba006e548743d
work_keys_str_mv	AT gmgaidarov efficiencyofthesystemofmanagementaccountingandreportinginamedicalorganizationwhenprovidingdentalcaretothepopulation AT ealomakina efficiencyofthesystemofmanagementaccountingandreportinginamedicalorganizationwhenprovidingdentalcaretothepopulation AT nyalekseeva efficiencyofthesystemofmanagementaccountingandreportinginamedicalorganizationwhenprovidingdentalcaretothepopulation
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Efficiency of the system of management accounting and reporting in a medical organization when providing dental care to the population

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