ЭФФЕКТИВНОСТЬ СИСТЕМЫ УПРАВЛЕНЧЕСКОГО УЧЁТА И ОТЧЁТНОСТИ В МЕДИЦИНСКОЙ ОРГАНИЗАЦИИ ПРИ ОКАЗАНИИ СТОМАТОЛОГИЧЕСКОЙ ПОМОЩИ НАСЕЛЕНИЮ

Abstract

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.