PRICES FOR PAID VETERINARY SERVICES NOVOCHEBOKSARSK CITY ANIMAL DISEASE CONTROL STATION

In the conditions of small towns, the scientific justification of the current prices for veterinary work (services) provided by budgetary institutions of the state veterinary service is of particular importance. The article presents the results of the authors research on the development of a price list of tariffs for paid veterinary services for the Novocheboksarsk city station for the control of animal diseases. 528 prices for paid veterinary services provided by the institution have been developed. Developed in 2021 prices in comparison with the current ones (2015) for the maintenance of productive animals increased from 1.2 to 3 times; for the maintenance of dogs, cats and other unproductive animals - from 1.3 to 4.2 times; for veterinary and sanitary examination and other types of veterinary work - from 1.6 to 6 times.

Organization of accounting of costs for the production of agricultural products in budgetary institutions

The article provides recommendations on the organization of accounting for the costs of production and processing of agricultural products in budgetary institutions. The proposed composition of direct costs, overhead and general economic expenses, the frequency and methods of their distribution are based on the compilation of the requirements of federal standards for public sector organizations and industry methodological recommendations. Minimizing the composition of general economic distributable expenses that are not controlled by the managers of the cost centers of the crop, livestock and processing industries will allow using accounting information for the purpose of controlling and managing costs for the responsibility centers.

Economic security in procurement of budgetary institutions

Subject. We consider risks to economic security in procurement of a budgetary institution. Objectives. The focus is on diagnostics and monitoring of economic security in procurement for subsequent elaboration of recommendations to minimize the impact of threats in the process of ensuring economic security. Methods. The study draws on the analysis of data from the official website of the ASTU and the Unified Information System for Procurement. We employ statistical and analytical methods to assess the probability of occurrence of adverse events (risk realization). Results. We reviewed procurement activity of a budgetary institution, produced a map indicating the risks of a budgetary institution, calculated the indicators of economic security in procurement of this type of institutions. Conclusions. The analysis identified weaknesses of a budgetary institution and risk exposure in procurement. Control and monitoring of the process and its results will enable contractual procurement system to operate with greater stability in terms of economic security. Preliminary control, affecting the effectiveness and efficiency of procurement by means of quality, will also have a great impact. Quality products, works or services are the key to effective procurement.

Staff salary settlements at State-funded health institutions: Accounting considerations

Subject. This article deals with the issues of qualitative and rational accounting of staff salary settlements at budgetary healthcare facilities. Objectives. The article aims to analyze the specifics of staff payroll settlements at budgetary healthcare facilities in order to find whether their accounting system is ready for changes in the statutory regulation of the healthcare system. Methods. For the study, we used the methods of analysis, comparison, grouping, and generalization. Results. Based on statistical data on the dynamics of wages in the Stavropol Krai, the article classifies the sources of financial support for budgetary healthcare facilities and highlights the conceptual apparatus used in staff salary settlements at budgetary institutions, and the structure of the wage fund formation. It presents a list of standard types of incentive and compensation payments for the health sector and accounting procedures for staff salary settlements. Conclusions. The article concludes that the existing system of salary settlements with medical workers is undergoing changes under the influence of a number of factors. This necessitates a prompt response to external challenges, additional funding for the healthcare system, and a revision of the existing remuneration system to improve the efficiency. The accounting system of budgetary healthcare facilities is flexible enough for the upcoming changes in the statutory regulation of the rules for the remuneration of medical workers.

Commercialization of the activities of medical institutions — a steady trend

The features of the economic activity of budgetary institutions, including the restrictions and prohibitions established by the current legislation in relation to budgetary institutions, the interests of the state and medical institutions from the position of further improving the efficiency of their activities in the provision of paid medical services are considered. The analysis of the novelties of the legislation regulating paid services provided, including by budgetary medical institutions, is carried out; legislative initiatives to expand the independence of budgetary institutions, including in terms of the disposal of income received by them from income-generating activities; recent changes in the legal organization of medical activities, including clarification of the contractual mechanism for the provision of paid specialized services by medical institutions.

Organization of inventory accounting in budgetary institution

The accounting of inventories in budgetary institutions is still an important element in the efficient business activities of any institution. This accounting of such resources is separately devoted to the Federal Accounting Standard for the public sector organization “Reserves”, which allows unmistakably to form information about the organization’s available material reserves. The article discusses important issues on the accounting of material reserves in the budget organization. The author provided a conclusion on the done analysis of the SGS “Reserves”, justified the economic essence of accounting for material reserves, defined their main objectives, and showed the impact of this accounting on the activities of the budget organization.

Features of bonuses for employees of multifunctional centers in Moscow

The article has devoted to the analysis of the bonus system in the multifunctional center (MFC) of the regional significance of the South-Eastern Administrative District of Moscow. The authors considered the dynamics of the creation and development of the MFC, the coverage of the population with the MFC network, general approaches to the formation of the system of remuneration of budgetary institutions, conducted a survey among employees of their satisfaction with the bonus system. To eliminate the noted shortcomings in the current bonus system, proposals for to improve it.

Out-of-Competition Granting of Subsidies to Budgetary Institutions as a Violation of Antimonopoly Legislation (Problems of Law Enforcement Practice)

The problem of allocation by state authorities (local self-government bodies) of subsidies to state (municipal) institutions as financial support for the performance of state (municipal) tasks for the performance of works (provision of services) that are the authority of a state authority (local self-government body) is considered. It is noted that the possibility of granting such subsidies in accordance with the rules of budget legislation does not in itself mean that the relevant actions cannot have a real or potential negative impact on the state of competition. It is established that subsidization of budgetary institutions for the performance of works (services) that are state (municipal) needs, without conducting competitive procedures, entails unjustifiably granting a preferential position to the relevant institutions over other economic entities.