Accounting support for determining the cost of medical services

Abstract

Accounting for the cost of medical services in Ukraine is an important aspect of financial management for medical institutions and organizations providing medical services. The cost of medical services directly affects the efficiency of the health care system and the availability of medical services to the population of our country. The cost of medical services remains one of the main indicators of the efficiency of medical institutions. The purpose of the study is to determine the essence of accounting support for the cost of medical services on the market. Since the healthcare sector is one of the key industries in modern society, correct accounting of the cost of services is of great importance both for financial management and for ensuring high quality of medical care to patients. The work describes the nature of the cost of medical services. The main properties that affect the process of providing, consuming medical services and determining their cost are considered. The peculiarities of determining the cost of medical services in commercial and non-commercial medical institutions are studied. Also, accounting for the cost of medical services is subject to regulatory and legal regulation, which is described in the article. The formation of the full cost of medical services sold is investigated, etc. To determine the price of a medical service, the full cost of the medical service must be determined. In reality, the cost of medical services can include many factors, such as the cost of medical personnel, equipment, medicines, rent, maintenance, and depreciation of equipment and buildings. It is important to take into account even such small things as office supplies and cleaning costs. Taking all these aspects into account, a medical institution can accurately determine the cost of its services and, accordingly, set a competitive price for its customers. The results of the study can be useful for professionals in the field of medical management, accounting and finance, as well as for anyone interested in financial management in the healthcare sector, in order to manage medical institutions more efficiently and provide high-quality medical care to their patients.