ОСОБЛИВОСТІ ОБЛІКУ МЕДИКАМЕНТІВ У ЗАКЛАДАХ ОХОРОНИ ЗДОРОВ’Я – КОМУНАЛЬНИХ НЕКОМЕРЦІЙНИХ ПІДПРИЄМСТВАХ

Abstract

As a result of the ongoing health care reform in Ukraine, health care facilities are being transformed from budget institutions into municipal non-profit enterprises. The result is an all-encompassing change in the accounting system. At the same time, an important issue for them is compliance with the requirements for the non-profit status of the enterprise. This necessitates organization of careful detailed accounting. Medical devices and medicines are a necessary part of the medical services provided by healthcare facilities. From the point of view of accounting, most of these assets are stocks, which have their own specifics and features of accounting. The paper considers organization of accounting of medicines in health care facilities and communal non-profit enterprises. Different ways of receiving medicines in health care facilities provide a different procedure for accounting for their availability and use. This requires the appropriate organization of analytical accounting of medicines in the accounts. Important in the accounting of medical devices and medicines is a well-defined system of document flow between inventory and accounting, as well as the division of responsibilities between the materially responsible persons and the accounting officer responsible for accounting of medicines or inventories in general. The variety of sources of medicines and the directions of their use in health care facilities and communal non-profit enterprises requires the development of a generalized scheme of reflection in the accounting of their movement. All information reflected in the accounts must be summarized for the reporting of the enterprise. Accounting registers and auxiliary tables are used for this purpose. Because medicines account for the largest share of all health care stocks, special attention needs to be paid to generating information about their availability and movement. To obtain such information, it is advisable to use generalized data that will take into account the different sources of drugs to the company and the different areas of their use.