Analytical procedures in the audit of non-state medical institutions

The relevance of the study of the problems of applying analytical procedures in the audit of financial statements of non-state medical institutions is due to the increasing requirements for auditors: since we work in one of the most difficult and uneven economic climates in our time, audit is becoming an even more important guarantor of stability than ever before. The advantage of using analytical procedures is that they help to minimize audit costs and allow you to use the resources limited under the contract with maximum efficiency. The importance of applying analytical procedures is also due to the increase in the number of services provided by audit companies, such as consultations, etc.

Evaluation of the effectiveness of the use of federal resources in healthcare institutions

This article discusses issues related to the effectiveness of the use of federal budget funds, provides references to legislative and regulatory acts related to the issue under study, forms an algorithm for the stages of the procurement process, highlights the distinctive features and characteristics of public procurement in the institution of the zrdavookhraneniya system (on the example of the State Budgetary Institution of the State Budgetary Institution named after S. P. Botkin), provides materials for the study of the effectiveness of the use of budget funds of public sector organizations, including in the healthcare sector, and also gives an assessment.

Entering a medical clinic on the stock exchange: reflection in accounting and reporting

Medicine in modern Russia is as profitable business as any other. Of course, we are talking about private medicine. Therefore, medical organizations need to be able to plan their income and expenses, as well as be able to manage them. Many Russian private medical organizations adopt foreign experience, transferring to the “medical soil” the idea of “effective management”, which consists in the ability to increase revenues, reduce costs, and generate such a volume of profit that suits the shareholders. According to the market law of capital flow, shareholders who own shares of companies in one industry sell these shares (at the time when this can be done with the maximum possible profit) and acquire shares of companies in another industry that are more attractive for investors. It is possible to sell shares “from hand to hand” — from the previous owner to a new one, but the transaction in this case is carried out at a negotiated price that will not meet the criteria of the so-called fair price. A completely different matter is the sale of shares on an exchange, an observable (transparent) market. The transaction is reflected in the accounting and reporting, the only question is whether the profit from the transaction is reflected on the balance sheet of the medical organization in respect of the shares of which the transaction is being made.

Alternative personnel solutions in the context of a pandemic: an assessment of options

The current legal means of labor legislation operating in the conditions of a pandemic and related, on the one hand, to the employer’s right to transfer an employee to a remote format of remote labor relations, and on the other, the employer’s obligation to suspend an employee who has not been vaccinated, are considered. The analysis of the main changes made to the Labor Code of the Russian Federation regarding the features of remote work and entered into force on January 01, 2021 is carried out. The norms concerning such key points for the remote format as the procedure for electronic interaction between an employee and an employer on employment issues, maintaining a work record, changing and terminating labor relations are considered.

Conceptual framework for risk-based internal audit. Risk-oriented terminological and visual apparatus

The article discusses the conceptual foundations of riskbased internal audit, basic terms and definitions. The topic of the article is relevant given the development of corporate governance practices in Russian companies in accordance with the recommendations of the Corporate Governance Code. The International Framework for the Professional Practice of Internal Auditing defines the mission of internal audit as preserving and increasing the value of the organization by conducting objective internal audits based on a risk-based approach, providing advice and sharing knowledge. The material of the article is presented taking into account the current regulatory framework, international auditing standards, the International Foundations for the Professional Practice of Internal Auditing, and expert explanations.

Accounting of goods in pharmacies

Pharmacies belong to the category of wholesale and retail trade, but their goods are of high importance for the population, since they allow you to maintain or correct an important quality of a person — health. The implementation of operations for the movement of a wide range of medicines and medical products from suppliers through pharmacies to end-users at the same time differs in its similarity when reflected in the accounting process. Differences are observed in the approaches to setting a trade mark-up for each category of goods, depending on the frequency of purchases, or assigning them to a price segment. The exception to the rules for setting the price is vital medicines, for which the maximum price is set by the state. But the accounting of these pharmacy products also has the same mechanism as the goods without restrictions in the margin. In this case, the object of VAT taxation appears, the accounting of which has its own specifics, depending on the applicable tax regime.

Modern features of accounting for borrowing costs

Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out, the article systematizes the types and definitions of borrowing costs provided for by the above-named federal standard. As a result, the author presents a categorical apparatus in the indicated area. In addition, the article analyzes the most important features of accounting for borrowing costs and provides examples that explain these features. The results of the study can be useful to a wide range of readers interested in the problems of modern accounting, including accounting for borrowing costs of state (municipal) budgetary and autonomous institutions (in particular, healthcare institutions), and can also be applied in the practical work of the accounting departments of these institutions and in higher education process.

Features of preparation the federal statistical observation form TZV-budget «Information on expenses of a budgetary, autonomous and state institution for 2021»

The article is devoted to the features of preparation the new form of federal statistical observation 2021 TZV-budget. The Order of Rosstat of 15.07.2021 № 420 «About the statement of a form of federal statistical observation the № TZV-budget «Data on expenses of the budgetary, autonomous and state institution for 2021» which shows this form and reveals features of its preparation is analyzed. It is noted that if the standard expenditure columns do not cover 90% of the expenses of the organization for each of the presented types of expenses, the institution is itself obliged to show the most significant expenses of this direction when completing the form. Features of control over correctness of this reporting form filling out by means of check of presented control ratios are disclosed. Dates of submission of this form and liability for its non-submission are considered.

Peculiarities of application of zero corporate tax rate by medical companies

In this article, the peculiarities of applying the zero income tax rate of organizations by medical companies are considered. The requirements that, according to the Tax Code of the Russian Federation, must be fulfilled by medical organizations to impose the profit received at a rate of 0% are considered: the types of activities for which profit is subject at this rate, the presence of a certain percentage of medical personnel, restrictions on the number of employees and other restrictions. Listed are the types of reporting that should be additionally submitted by a medical organization that has expressed a desire to apply a zero rate, as well as the consequences of not submitting these documents. Features of voluntary transition to profit levying at a rate of 20% are shown, practical examples are given.

Cost accounting as a tool for managing profitability in healthcare organizations

Cost accounting is an effective management tool that allows a company to measure profitability by collecting key information by recording and tracking the data necessary for the most efficient and profitable operation of the company. Managing costs to maintain profitability is a top priority in all industries, which means relying on data to make smart and informed decisions. Cost data is the basis for strategic decisions. Having the right information available is key for every decision-maker. The article examines the issues of cost accounting, as well as problems related to profitability management in healthcare organizations. The author considers the most common problems that make it difficult to effectively account for costs and analyze the directions of patient care in medical organizations.