MANAGEMENT ACCOUNTING IN THE MANAGEMENT SYSTEM OF A MEDICAL ORGANIZATION

The emergence and growth of the number of market-oriented organizations led to the introduction of management accounting into economic life. A well-established system of management accounting and reporting for managers of different levels is necessary for the highly effective work of a modern medical organization. At the same time, innovative approaches to management, the emergence of new forms of economic relationships, the constantly growing information needs of managers of the organization, the increase in the level of socialization and intellectualization of society have led to the emergence of new accounting objects. The allocation of management accounting in the system of economic accounting, along with accounting, statistical, operational and tax, is fixed at the legislative level. However, the organization determines the formation of this type of accounting to meet the information needs of management independently, which is also stipulated by law. The theoretical and methodological aspects of management accounting have been studied by many foreign and domestic scientists, but today the potential of accounting in the field of management of health care institutions, the essence of its system methodology, without understanding which the full use of its tools is complicated. There are no studies that would comprehensively cover the problems of management accounting in medical organizations in this area, which has determined the relevance and timeliness of this work. The article is devoted to the organization and management of accounting in medical organizations. The article substantiates the need to implement management accounting in the management system of a medical organization. The introduction of management accounting is considered as one of the factors for improving the efficiency of the medical organization’s management system. The article considers the classification of management accounting tools, outlines its range of tasks, taking into account the specifics of the medical organization, describes the conditions for effective management accounting in medical organizations, the problems of implementing and functioning of management accounting, the main approaches to the formation of the concept of modern management accounting for medical organizations. A management accounting system can be effective in healthcare institutions if it takes into account current trends in the industry and the economy as a whole. In the modern understanding of the term «management accounting», more and more emphasis is placed on the word «management», since the organization and methodology of this type of accounting is aimed at solving management tasks. The emergence and existence of management accounting is due to a specific goal-to help internal users make more informed decisions and is aimed at generating information for internal users to make management decisions. However, it is not regulated by generally accepted principles and is organized by the company independently. However, traditional approaches to the concept that the accounting system should include only internal information, and activities are considered as one main item of expenditure of the organization, are currently unacceptable. The system of domestic accounting should be focused not only on the production of services, but also on the market. At the same time, service-oriented thinking should change to patient-oriented thinking. Management accounting plays an important role in solving predictive tasks. The organization of management accounting in the healthcare industry provides for the need to take into account a number of factors that have a primary impact and are determined by the specifics of the activity. Each medical organization develops a management accounting system based on its own needs and work specifics. The cost of developing and further operating a management accounting system should not exceed the economic benefit of its implementation. The main approaches to forming the concept of modern management accounting for medical organizations are the introduction of new cost accounting systems and new approaches to calculating the cost of medical services provided. The experience of many medical organizations shows that the practical application of management accounting, unfortunately, has not yet received proper distribution, due to an unsolved range of problems. In modern conditions, this issue is extremely relevant and requires research.