{"id":5098,"date":"2021-03-05T14:08:45","date_gmt":"2021-03-05T12:08:45","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=5098"},"modified":"2021-03-23T12:30:50","modified_gmt":"2021-03-23T10:30:50","slug":"%d0%be%d0%b1%d0%bb%d1%96%d0%ba%d0%be%d0%b2%d0%be-%d0%b0%d0%bd%d0%b0%d0%bb%d1%96%d1%82%d0%b8%d1%87%d0%bd%d0%b5-%d0%b7%d0%b0%d0%b1%d0%b5%d0%b7%d0%bf%d0%b5%d1%87%d0%b5%d0%bd%d0%bd%d1%8f-%d0%b2%d0%bd","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=5098","title":{"rendered":"\u041e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456 \u0432\u0438\u0442\u0440\u0430\u0442 \u043a\u043e\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u043d\u0435\u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043e\u0445\u043e\u0440\u043e\u043d\u0438 \u0437\u0434\u043e\u0440\u043e\u0432\u2019\u044f"},"content":{"rendered":"

<\/p>\n

\u041e\u0411\u041b\u0406\u041a\u041e\u0412\u041e-\u0410\u041d\u0410\u041b\u0406\u0422\u0418\u0427\u041d\u0415 \u0417\u0410\u0411\u0415\u0417\u041f\u0415\u0427\u0415\u041d\u041d\u042f \u0412\u041d\u0423\u0422\u0420\u0406\u0428\u041d\u042c\u041e\u0413\u041e \u0410\u0423\u0414\u0418\u0422\u0423 \u0414\u041e\u0425\u041e\u0414\u0406\u0412 \u0406 \u0412\u0418\u0422\u0420\u0410\u0422 \u041a\u041e\u041c\u0423\u041d\u0410\u041b\u042c\u041d\u0418\u0425 \u041d\u0415\u041a\u041e\u041c\u0415\u0420\u0426\u0406\u0419\u041d\u0418\u0425 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412 \u041e\u0425\u041e\u0420\u041e\u041d\u0418 \u0417\u0414\u041e\u0420\u041e\u0412\u2019\u042f<\/p>\n

ACCOUNTING AND ANALYTICAL SUPPORT OF INTERNAL AUDIT OF REVENUES AND EXPENDITURES OF COMMUNICATION NON-COMMERCIAL ENTERPRISES OF HEALTHCARE<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: <\/strong>125-130. \u041d\u043e\u043c\u0435\u0440: \u21164, \u0422\u043e\u043c 2, 2020 (284)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0413\u041e\u0420\u0414\u0406\u0404\u041d\u041a\u041e \u041d. \u0406., \u041a\u0420\u0410\u0421\u041d\u0406\u041a\u041e\u0412\u0410 \u041d. \u0413.
\n\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043c\u0456\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0456\u043c\u0435\u043d\u0456 \u041e.\u041c. \u0411\u0435\u043a\u0435\u0442\u043e\u0432\u0430<\/p>\n

GORDIYENKO N., KRASNIKOVA N.
\nO.M. Beketov National University of Urban Economy in Kharkiv<\/p>\n

DOI:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(2)-21<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430<\/strong> \/ Paper received :<\/strong> 11.08.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430<\/strong> \/ Paper Printed :<\/strong> 28.09.2020<\/p>\n

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

\u0412 \u0440\u043e\u0431\u043e\u0442\u0456 \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043e \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u043a\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456\u00a0\u0432\u0438\u0442\u0440\u0430\u0442 \u041a\u041d\u041f \u041e\u0417. \u041f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456 \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0442\u0430 \u0432\u0438\u0442\u0440\u0430\u0442, \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0457 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043a\u043e\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u043d\u0435\u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u043c\u0438 \u043e\u0445\u043e\u0440\u043e\u043d\u0438 \u0437\u0434\u043e\u0440\u043e\u0432\u2019\u044f. \u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456 \u0432\u0438\u0442\u0440\u0430\u0442
\n\u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043a\u043e\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u043d\u0435\u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043e\u0445\u043e\u0440\u043e\u043d\u0438 \u0437\u0434\u043e\u0440\u043e\u0432’\u044f. \u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0430\u043b\u0433\u043e\u0440\u0438\u0442\u043c \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0456 \u0432\u0438\u0442\u0440\u0430\u0442 \u041a\u041d\u041f \u041e\u0417.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0439 \u0430\u0443\u0434\u0438\u0442, \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f, \u0434\u043e\u0445\u043e\u0434\u0438, \u0432\u0438\u0442\u0440\u0430\u0442\u0438, \u043d\u0435\u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u0441\u0444\u0435\u0440\u0430 \u043e\u0445\u043e\u0440\u043e\u043d\u0438 \u0437\u0434\u043e\u0440\u043e\u0432\u2019\u044f.<\/p>\n

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

At the stage of implementation of European standards in the process of providing health care services at the present stage of economic development of Ukraine by reforming budgetary health care institutions into non-profit enterprises, the powers of business entities, including health care institutions, which were managers of budgetary funds in the Municipal non-profit enterprises, which become recipients of state funds. The successful operation of municipal non-profit enterprises directly depends on the rational allocation and use of financial resources, so the management of income and expenses of the enterprise becomes the main prerequisite for its effective development.
\nThe accounting of municipal non-profit health care enterprises is an information base for accounting and analytical support of internal audit of revenues and expenditures in the direction of improving the management aimed at achieving the goal of the enterprise. According to the change of powers of health care institutions, the budget and financial reporting, as well as the norms of accounting for income and expenses of municipal non-profit health care enterprises are changed. Clarity and reliability of accounting of income and expenses allows to ensure the implementation of the main tasks of accounting of municipal non-profit enterprises in the direction of improving the economic efficiency of revenue, as well as transparency of reflection in the accounting of expenses and income of the enterprise.
\nThe paper summarizes the theoretical and methodological principles of accounting and analytical support of internal audit of revenues and expenditures of KNP OZ. The organizational aspects of accounting and planning of revenues and expenditures, the principles of preparation and submission of budget and financial statements by municipal non-profit health care enterprises are analyzed. The directions of improvement of accounting and analytical support of activity of the enterprises are defined, and also the organization and a technique of carrying out of internal audit of incomes and expenses, accounting and analytical providing of incomes and expenses of municipal non-profit enterprises of public health services are improved. and the algorithm of internal audit of incomes and expenses of KNP OZ is offered.
\nKey words:<\/strong> internal audit, accounting and analytical support, revenues, expenses, non-profit enterprises, healthcare.<\/p>\n

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

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