{"id":11993,"date":"2022-04-18T14:33:09","date_gmt":"2022-04-18T11:33:09","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=11993"},"modified":"2022-05-03T08:15:35","modified_gmt":"2022-05-03T05:15:35","slug":"shlyahy-udoskonalennya-vedennya-obliku-likarskyh-zasobiv-na-farmaczevtychnyh-pidpryyemstvah","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=11993","title":{"rendered":"\u0428\u043b\u044f\u0445\u0438 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u0443 \u043b\u0456\u043a\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u043d\u0430 \u0444\u0430\u0440\u043c\u0430\u0446\u0435\u0432\u0442\u0438\u0447\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u0445"},"content":{"rendered":"

<\/p>\n

\u0428\u041b\u042f\u0425\u0418 \u0423\u0414\u041e\u0421\u041a\u041e\u041d\u0410\u041b\u0415\u041d\u041d\u042f \u0412\u0415\u0414\u0415\u041d\u041d\u042f \u041e\u0411\u041b\u0406\u041a\u0423 \u041b\u0406\u041a\u0410\u0420\u0421\u042c\u041a\u0418\u0425 \u0417\u0410\u0421\u041e\u0411\u0406\u0412 \u041d\u0410 \u0424\u0410\u0420\u041c\u0410\u0426\u0415\u0412\u0422\u0418\u0427\u041d\u0418\u0425 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410\u0425<\/p>\n

\u00a0WAYS TO IMPROVE THE REGISTRATION OF MEDICINES AT PHARMACEUTICAL ENTERPRISES<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 139-144. \u041d\u043e\u043c\u0435\u0440: \u21162,<\/strong> \u0422\u043e\u043c 1, 2022 (30<\/strong>4<\/strong>)<\/strong><\/p>\n

https:\/\/doi.org\/10.31891\/2307-5740-2022-304-2(1)-19<\/a><\/p>\n

\u0414\u0410\u0426\u0415\u041d\u041a\u041e \u0413. \u0412.
\nhttps:\/\/orcid.org\/0000-0001-8327-7301<\/a>
\ne-mail: datsenko2017@ukr.net<\/a>
\n\u041a\u0423\u0414\u0418\u0420\u041a\u041e \u041e. \u041c.
\nhttps:\/\/orcid.org\/0000-0002-5090-1208<\/a>
\ne-mail: lena-kydurko@ukr.net<\/a>
\n\u0412\u0456\u043d\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442
\n\u041a\u0438\u0457\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443<\/p>\n

Ganna DATSENKO, Olena KUDYRKO
\nVinnytsia Institute of Trade and Economics of Kyiv National University of Trade and Economics<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

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\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430: \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u043b\u0456\u043a\u0430\u0440\u0441\u044c\u043a\u0456 \u0437\u0430\u0441\u043e\u0431\u0438, \u043c\u0435\u0434\u0438\u0447\u043d\u0435 \u043e\u0431\u043b\u0430\u0434\u043d\u0430\u043d\u043d\u044f, \u0444\u0430\u0440\u043c\u0430\u0446\u0435\u0432\u0442\u0438\u0447\u043d\u0435 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e, \u0440\u0430\u0445\u0443\u043d\u043a\u0438 \u043e\u0431\u043b\u0456\u043a\u0443, \u0437\u0430\u043f\u0430\u0441\u0438, \u043f\u0435\u0440\u0432\u0438\u043d\u043d\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u043a\u0443\u043f\u0456\u0432\u043b\u044f \u0442\u043e\u0432\u0430\u0440\u0456\u0432, \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The article analyzes the need for accounting of medicines in the process of pharmaceutical companies, as well as ways to improve accounting, because medicines and medical equipment are widely used by the entire population of Ukraine. As this type of goods is quite specific, companies must properly maintain accounting records, as well as timely submit various types of reports to regulatory authorities. To do this, you need to be able to properly maintain current records of operations related to drugs and medical equipment sold in pharmacy networks.<\/p>\n

In this regard, the typical correspondence of accounts used for the production, purchase, domestic movement and sale of medicines and medical supplies is considered. The scheme of the organization of activity of the pharmaceutical enterprises for improvement of accounting of the goods which belong to the specified specific link is resulted. Ways to improve the accounting of pharmaceutical products have been identified, which will lead to the modernization of the process of procurement and sale of medicines and medical supplies. Several types of internal documents are proposed, the use of which will help facilitate the accounting of medicines and their reporting. Improving the accounting of medicines will lead to the timeliness of purchases of goods that are in short supply and reduce the purchase of those goods that are not in demand. A prerequisite for improving the accounting of medicines is the use of the latest technologies, the development and implementation of modern software, as well as the training of staff who will perform the duties of an accountant.<\/p>\n

All the areas proposed in the article to improve the accounting of medicines and medical equipment will help in the process of pharmacy to facilitate the work of the accountant, conduct an inventory of goods and conduct internal audits of transactions related to purchase, internal movement and sale of goods.<\/p>\n

Key words: accounting, medicines, medical equipment, pharmaceutical company, accounting accounts, stocks, primary documents, reporting, purchase of goods, sales.<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u041f\u0440\u043e \u043b\u0456\u043a\u0430\u0440\u0441\u044c\u043a\u0456 \u0437\u0430\u0441\u043e\u0431\u0438 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] : \u0437\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : [\u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043e \u0412\u0420 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 04.04.1996 \u2116 124\/96-\u0412\u0420] \/\/ \u0412\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (\u0412\u0412\u0420). \u2013 1996. \u2013 \u2116 22. \u2013 C\u0442. 86. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/zakon.rada.gov.ua\/laws\/show\/123\/96-%D0%B2%D1%80#Text<\/li>\n
  2. \u041f\u0440\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u043d\u0430\u0433\u043b\u044f\u0434\u0443 (\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e) \u0443 \u0441\u0444\u0435\u0440\u0456 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430\u0441\u043e\u0431\u0438 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] : \u0437\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : [\u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043e \u0412\u0420 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 28.12.2008 \u2116 107-VI] \/\/ \u0412\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (\u0412\u0412\u0420). \u2013 2007. \u2013 \u2116 29. \u2013 C\u0442. 389. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/zakon.rada.gov.ua\/laws\/show\/877-16#Text<\/li>\n
  3. \u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u0435\u0440\u0435\u043b\u0456\u043a\u0443 \u0442\u043e\u0432\u0430\u0440\u0456\u0432, \u044f\u043a\u0456 \u043c\u0430\u044e\u0442\u044c \u043f\u0440\u0430\u0432\u043e \u043f\u0440\u0438\u0434\u0431\u0430\u0432\u0430\u0442\u0438 \u0442\u0430 \u043f\u0440\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0430\u043f\u0442\u0435\u0447\u043d\u0456 \u0437\u0430\u043a\u043b\u0430\u0434\u0438 \u0442\u0430 \u0457\u0445 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0456 \u043f\u0456\u0434\u0440\u043e\u0437\u0434\u0456\u043b\u0438 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] : \u041d\u0430\u043a\u0430\u0437 : [\u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043e \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e\u043c \u043e\u0445\u043e\u0440\u043e\u043d\u0438 \u0437\u0434\u043e\u0440\u043e\u0432\u2019\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 06.07.2012 \u2116 498]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/zakon.rada.gov.ua\/laws\/show\/z1231-12#Text<\/li>\n
  4. \u041a\u0443\u0434\u0438\u0440\u043a\u043e \u041e.\u041c. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u043e\u0432\u0430\u0440\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0444\u0430\u0440\u043c\u0430\u0446\u0435\u0432\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u0446\u0456\u0432, \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447\u0456\u0432, \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432, \u043c\u043e\u043b\u043e\u0434\u0438\u0445 \u0432\u0447\u0435\u043d\u0438\u0445 \u0442\u0430 \u0441\u0442\u0443\u0434\u0435\u043d\u0442\u0456\u0432 \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u043f\u0440\u043e\u0441\u0442\u0456\u0440 \u0404\u0432\u0440\u043e\u043f\u0438\u00bb., 28-29.04.2021\u0440. \u0412\u0456\u043d\u043d\u0438\u0446\u044f : \u0412\u0456\u043d\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043a\u043e\u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442, 2021. \u0421. 165\u2013168.<\/li>\n
  5. \u0421\u0430\u043d\u0430\u043a \u041e.\u041f. \u0410\u043d\u0430\u043b\u0456\u0437 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u0412\u0456\u0441\u043d\u0438\u043a \u0441\u0442\u0443\u0434\u0435\u043d\u0442\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0433\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u00ab\u0412\u0410\u0422\u0420\u0410\u00bb \u0412\u0456\u043d\u043d\u0438\u0446\u044c\u043a\u043e\u0433\u043e \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0443 \u041a\u041d\u0422\u0415\u0423. \u0412\u0456\u043d\u043d\u0438\u0446\u044f : \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u0439\u043d\u043e-\u0432\u0438\u0434\u0430\u0432\u043d\u0438\u0447\u0438\u0439 \u0432\u0456\u0434\u0434\u0456\u043b \u0412\u0422\u0415\u0406 \u041a\u041d\u0422\u0415\u0423. 2020. \u0412\u0438\u043f. 83. \u0421. 215\u2013217.<\/li>\n
  6. \u0414\u0430\u0446\u0435\u043d\u043a\u043e \u0413.\u0412. \u041e\u0431\u043b\u0456\u043a \u043b\u0456\u043a\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u0432 \u0437\u0430\u043a\u043b\u0430\u0434\u0430\u0445 \u043e\u0445\u043e\u0440\u043e\u043d\u0438 \u0437\u0434\u043e\u0440\u043e\u0432\u2019\u044f. \u041e\u0431\u043b\u0456\u043a, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0456 \u0430\u043d\u0430\u043b\u0456\u0437 \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e: \u0437\u0431. \u043d\u0430\u0443\u043a. \u043f\u0440. V\u0406\u0406 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u0406\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457. \u0412\u0456\u043d\u043d\u0438\u0446\u044f : \u0412\u0438\u0434\u0430\u0432\u043d\u0438\u0447\u043e-\u0440\u0435\u0434\u0430\u043a\u0446\u0456\u0439\u043d\u0438\u0439 \u0432\u0456\u0434\u0434\u0456\u043b \u0412\u0422\u0415\u0406 \u041a\u041d\u0422\u0415\u0423. 2019. \u0427. \u0406\u0406. \u0421. 90\u201397.<\/li>\n
  7. \u041a\u043e\u043f\u0447\u0438\u043a\u043e\u0432\u0430 \u0406.\u0412. \u0423\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0442\u043e\u0432\u0430\u0440\u043d\u0438\u0445 \u0432\u0442\u0440\u0430\u0442 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u0445 \u043c\u0435\u0440\u0435\u0436. \u041e\u0431\u043b\u0456\u043a, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0456 \u0430\u043d\u0430\u043b\u0456\u0437 \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e : \u0437\u0431. \u043d\u0430\u0443\u043a. \u043f\u0440. \u0406\u0425 \u0412\u0441\u0435\u0443\u043a\u0440. \u043d\u0430\u0443\u043a.-\u043f\u0440\u0430\u043a\u0442. \u0406\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043a\u043e\u043d\u0444., 24 \u0431\u0435\u0440\u0435\u0437. 2021 \u0440.: \u0443 2 \u0447. \u0427. I. \u0412\u0456\u043d\u043d\u0438\u0446\u044f : \u0412\u0420\u0412 \u0412\u0422\u0415\u0406 \u041a\u041d\u0422\u0415\u0423, 2021. \u0421. 18\u201322.<\/li>\n<\/ol>\n

    References<\/strong><\/p>\n

      \n
    1. Pro likarski zasoby [Elektronnyi resurs] : zakon Ukrainy : [pryiniato VR Ukrainy vid 04.04.1996 \u2116 124\/96-VR] \/\/ Vidomosti Verkhovnoi Rady Ukrainy (VVR). \u2013 1996. \u2013 \u2116 22. \u2013 Ct. 86. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/123\/96-%D0%B2%D1%80#Text<\/li>\n
    2. Pro osnovni zasady derzhavnoho nahliadu (kontroliu) u sferi hospodarskoi diialnosti zasoby [Elektronnyi resurs] : zakon Ukrainy : [pryiniato VR Ukrainy vid 28.12.2008 \u2116 107-VI] \/\/ Vidomosti Verkhovnoi Rady Ukrainy (VVR). \u2013 2007. \u2013 \u2116 29. \u2013 Ct. 389. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/877-16#Text<\/li>\n
    3. Pro zatverdzhennia Pereliku tovariv, yaki maiut pravo prydbavaty ta prodavaty aptechni zaklady ta yikh strukturni pidrozdily [Elektronnyi resurs] : Nakaz : [pryiniato Ministerstvom okhorony zdorovia Ukrainy vid 06.07.2012 \u2116 498]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/z1231-12#Text<\/li>\n
    4. Kudyrko O.M. Osoblyvosti orhanizatsii obliku tovarnykh operatsii farmatsevtychnoho pidpryiemstva. Materialy Mizhnarodnoi naukovo-praktychnoi konferentsii naukovtsiv, vykladachiv, praktychnykh pratsivnykiv, molodykh vchenykh ta studentiv \u00abNaukovyi prostir Yevropy\u00bb., 28-29.04.2021r. Vinnytsia : Vinnytskyi kooperatyvnyi instytut, 2021. S. 165\u2013168.<\/li>\n
    5. Sanak O.P. Analiz operatsiinoi diialnosti pidpryiemstva. Visnyk studentskoho naukovoho tovarystva \u00abVATRA\u00bb Vinnytskoho torhovelno-ekonomichnoho instytutu KNTEU. Vinnytsia : Redaktsiino-vydavnychyi viddil VTEI KNTEU. 2020. Vyp. 83. S. 215\u2013217.<\/li>\n
    6. Datsenko H.V. Oblik likarskykh zasobiv v zakladakh okhorony zdorovia. Oblik, kontrol i analiz v upravlinni pidpryiemnytskoiu diialnistiu: zb. nauk. pr. VII Vseukrainskoi naukovo-praktychnoi Internet-konferentsii. Vinnytsia : Vydavnycho-redaktsiinyi viddil VTEI KNTEU. 2019. Ch. II. S. 90\u201397.<\/li>\n
    7. Kopchykova I.V. Udoskonalennia orhanizatsii ta metodyky kontroliu tovarnykh vtrat torhovelnykh merezh. Oblik, kontrol i analiz v upravlinni pidpryiemnytskoiu diialnistiu : zb. nauk. pr. IKh Vseukr. nauk.-prakt. Internet-konf., 24 berez. 2021 r.: u 2 ch. Ch. I. Vinnytsia : VRV VTEI KNTEU, 2021. S. 18\u201322.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[63],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/11993"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11993"}],"version-history":[{"count":5,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/11993\/revisions"}],"predecessor-version":[{"id":12396,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/11993\/revisions\/12396"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}