Abstract
An important factor in the uninterrupted work of healthcare is a modern and decent salary for medical personnel. This issue has become especially acute in coronavirus infection when all the problems that have accumulated in the field of healthcare have become especially urgent. There was a situation of a shortage of medical personnel and the need for round-the-clock work, which led to the issue of incentive and compensation payments. In this regard, accounting is one of the innovative links that ensure uninterrupted payments to employees of medical institutions. All facts of the economic activity of the institution must be documented. However, the existing set of documentation is not always able to ensure the prompt provision of information on payroll and incentive payments, even in the context of accounting automation. The article contains research of the workflow organization in terms of remuneration on the example of one of the medical institutions in the Omsk region. The study revealed the need to improve the accounting area as one of the ways of innovative development. The article proposes a new analytical accounting register, which allows presenting information on charges to medical personnel in the context of personnel categories and comparing analytical and synthetic accounting data in terms of the amounts of accrued wages. It is proposed to integrate the proposed document into the Sail Budget 7 program, the Payroll module, which will make the calculation process more convenient, less labor-intensive, and will allow the data transfer process to be carried out automatically.
Highlights
The health care system is one of the basic elements of the quality of life of the population of any country and an area open to innovation
The purpose of this study is to develop a system for analytical grouping of the accrued wages fund, which makes it possible to evaluate it in the context of personnel groups, types of charges, and funding sources for subsequent analysis and compilation of operational, statistical reporting of health care institutions
Forms of primary accounting documents for budgetary institutions, accounting registers, as well as guidelines for their application, approved by Order of the Ministry of Finance of Russia dated March 30, 2015, No 52n "On approval of forms of primary accounting documents and accounting registers used by state authorities, local self-government bodies, governing bodies of state extra-budgetary funds, state institutions, and Guidelines for their application." Documentation in medical institutions must be properly maintained following the above requirements, which are indicated in Order No 52
Summary
The health care system is one of the basic elements of the quality of life of the population of any country and an area open to innovation. The staffing issues are especially relevant today, primarily due to the low level of wages, which served to make various decisions at all levels of government to increase the average wage and optimize the structure of the wage fund and the level of part-time employment [1]. In this regard, accounting is the source of information for the analysis of medical personnel.
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