Accounting and analytical support of internal control of income-generating activities in healthcare facilities

UDC: 336.61

Authors

Maltseva S. S., Krishtaleva T. I.

Abstract

Features of the state (municipal) institution determine the presence of specific control procedures, as well as the built-in system of internal control. Properly organized accounting and analysis reflects information about deviations from the set goals, as well as provide constant monitoring of the effectiveness, rationality and safety of the use of financial resources.

Keywords

internal control, accounting, analysis, state (municipal) institutions, efficiency, productivity, income-generating activities, healthcare.