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Accounting and Audit of Materials in Medical Organizations

ФИО студента: Zhogova Anastasiya

Руководитель: Natalia Vladimirovna Maksimova

Кампус/факультет: Faculty of Economics

Программа: Economics (Bachelor)

Год защиты: 2018

The present research refers to traditional studies of material resources in the sphere of accounting and audit. In the work, the specifics of material`s accounting in medical organizations, for instance, accounting of soft equipment, medicines, narcotic substances, etc., was considered. In particular, this study presents an attempt to find differences in accounting for operations with funds of compulsory medical insurance (CMI) and with paid services rendered to population in medical organizations. Accounting of materials is regulated by PBU 5/01 "Accounting of inventories". However, this normative legal act is irrelevant in modern conditions. Therefore, many scientists are engaged in its comparison with IAS 2 "Inventories". Comparative analysis and some recommendations aimed at convergence of the Russian accounting of materials with the international one were formulated in this study. Besides, the main stages of audit of materials were considered and the most appropriate audit procedures were selected for the medical organization. Also the effectiveness of using materials through the use of economic analysis is studied in this research. As a result, conclusions were drawn about the reason of differences in accounting of materials for operations with funds of CMI and with paid medical services. The main reason for this is a simplified taxation system in general and, as a consequence, insufficiently detailed accounting, on the one hand, and strict reporting requirements for the TFCMI on the other hand. Further research in this area of study would be fruitful, it is planned to expand the analysis of materials, as well as to consider issues of audit of efficiency and quality audit.

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