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Buhgaltersky Obl_k in the Budget Set - Geauga RT

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7.4.3. Obl_k vitrat i kalkulyuvannya medichnih poslug

Mehanіzm oblіku vitrat that kalkulyuvannya medichnih poslug scho Reigning nadayutsya mortgages Health Protection receptionists, Je bіlsh neviznachenim through neuregulovanіst regulatory pravovoї bazi Vlasnyi Pay medichnih poslug.

Meals nadannya chi nenadannya Pay poslug medichnimi mortgages zavzhdi Bulo dosit bolіsnim, oskіlki sama Introduction ponyattya "platnі medichnі Hotel" on fonі zadeklarovanih ranіshe sotsіalnih garantіy schodo medichnih poslug (Art. 49 Konstitutsії Ukraine), SSMSC slіd klasifіkuvati yak zhittєvo neobhіdnі of minds masovogo zubozhіnnya population , viklikalo reaktsіyu ambiguity. For tsogo power vregulyuvannya Holds Kabіnetu Mіnіstrіv od Ukraine 17.09.96 number 1138 NADA chinnostі Perelіkovі Pay poslug, SSMSC mozhut nadavatis Reigning mortgages Health Protection receptionists that vischimi medichnimi osvіti mortgages. Vіdpovіdno to zaznachenogo perelіku Bulo viokremleno three groupies Services:

  • lіkuvalno-profіlaktichnogo nature (kosmetichno-hіrurgіchna dopomoga; lіkuvannya od tyutyunokurіnnya that ailing on alkogolіzm; lіkuvannya seksopatologіchnih ailments that lіkuvannya bezplіdnostі; lіkuvalna gіmnastika, massage is the manualnomu terapіya; operatsії Zi piece pripinennya vagіtnostі; profіlaktichnі medichnі Look around; gіgієnіchna Sanitary and Epidemiological; medichnі looking around for otrimannya posvіdchennya vodіya, for the right of possession is allowed otrimannya that nosіnnya zbroї, conducting dezіnfektsіynih, dezіnsektsіynih that deratizatsіynih robіt, dental, vushne that ochne protezuvannya algae population i, etc.)..;
  • іnshogo nature (delivery lіkіv ailing Dodoma, nadannya dodatkovoї medichnoї Informácie Prohanov for gromadyan, transportnі Hotel Prohanov for gromadyan, that pov'yazanі s medichnoyu dіyalnіstyu; atestatsіya robochem for mіsts of order i of companies organіzatsіy; organіzatsіya profіlaktichnih zahodіv schodo zlovzhivannya alcoholic NAPO on pіdpriєmstvah i in Set on dogovіrnih ambushes i t іn)..;
  • osvіtno-co-current character, scho nadayutsya vischimi medichnimi mortgages (otrimannya Druha vischoї osvіti; navchannya vіtchiznyanih i zakordonnih studentіv in ambushes contract; pogliblene vivchennya okremih distsiplіn; pіdgotovchі courses to vstupnih іspitіv; translated studentіv s one medichnogo university to іnshogo; vіdrahovanih studentіv renovations ranіshe that lіkvіdatsіya akademіchnoї rіznitsі; re prohodzhennya okremih distsiplіn vіdrahovanimi students; priya kandidatskih іspitіv in osіb, scho not pratsyuyut in vischomu The Teaching zakladі; navchannya іnozemnih gromadyan in klіnіchnіy ordinaturі, aspіranturі, doktoranturі that їhnє stazhuvannya; nadannya poslug schodo legalіzatsії dokumentіv about osvіtu i t іn. )..

Holds Kabіnetu Mіnіstrіv od 12.5.97 number 449 Bulo made low koriguvalnih amendments to zaznachenogo perelіku and 18/12/97 zatverdzheno spіlny Mandate Mіnіsterstva receptionists Zdorov'ya that Mіnіsterstva fіnansіv of № 358/273 «About zatverdzhennya Order nadannya Pay poslug have Reigning (communal) mortgages, set receptionists Zdorov'ya Square od pіdporyadkuvannya that obsession dobrovіlnoї kompensatsії od ailments. " Procedure nadannya Pay poslug viznachav number vazhlivih power and the Same: Pay poslug company profile is the control dotrimannyam vimog to їhnoї of Quality; The procedure for establishing tsіn platnі Hotel on th rozmіru dobrovіlnoї kompensatsії ailing for nadanі їm health sanіtarnі Hotel; order oblіku obsyagіv Pay medichnih poslug i zarahuvannya otrimanih od tsogo koshtіv; order vikoristannya pributku od nadannya Pay poslug. Krіm addition, the cob 1998 roku through nevіdpovіdnіst іsnuyuchoї techniques viznachennya vartostі Pay medichnih poslug vimogam sogodennya Mіnіsterstvo receptionists Zdorov'ya Pocha rozroblyati techniques rozrahunku tsіn on medichnu Hotel, about scho, zokrema, svіdchat Mandate Head upravlіnnya receptionists Zdorov'ya that Kiїvskoї mіskoї derzhavnoї admіnіstratsії "About zmіnu of boundary termіnіv grafіka rozrobki i pogodzhennya tarifіv on platnі medichnі Hotel" od 07.09.98 number 270 / 14ts that "Pro zatverdzhennya techniques rozrahunku tsіn on medichnu Hotel in medichnih mortgages, spa pіdpriєmstvah, insurance kompanіyah that іnshih medichnih structures" od 20.10.98 № 322/5.

Vtіm, punishable Mіnіsterstva receptionists Zdorov'ya od 08.12.98 number 350 prizupineno nadannya Pay poslug vіdpovіdno rіshennya to the Constitutional Court of Ukraine od 25.11.98 number 15-rp / 98. Zgіdno s note by rіshennyam Constitutional Court of Ukraine Holds Kabіnetu Mіnіstrіv od Ukraine 15.02.99 number 195 skasovuєtsya exposure The point about dozvіl "lіkuvalno- that sanіtarno-profіlaktichnim mortgages priymati od ailments fee for nadanі їm medichnі Hotel Yak Adding dobrovіlnoї kompensatsії" she punktіv 1 i 2 perelіku Pay poslug (filed in skorochenomu perelіku); Hotel-tse lіkuvalno profіlaktichnogo that іnshogo character) іz zaznachenoї Holds Kabіnetu Mіnіstrіv number 1138. vodnochase spіlnim mandates Mіnіsterstva receptionists Health Protection of Ukraine that Ukraine Mіnіsterstva fіnansіv od 17.03.99 № 63/69 skasovuєtsya exposure The Mandate i od 18.12.97 № 358/273 "About zatverdzhennya order nadannya Pay poslug have Reigning (communal) mortgages, set receptionists Zdorov'ya Square od pіdporyadkuvannya that obsession kompensatsії od ailments."

Sogodnі medichnі mortgage Yurydychna not toil right nadavati platnі lіkuvalno-profіlaktichnі Hotel. Liszt Mіnіsterstva receptionists Zdorov'ya od 03.05.99 № 68/481 «About zastosuvannya Pay poslug in ohoronі Health Protection" nadayutsya clarification schodo mozhlivostі zdіysnennya ostannіh. Factuality ninі okremі medichnі place the nadayut medichnі Hotel konsultatsіynogo character viznachayuchi tsіnu on zaznacheny view poslug for vstanovlenimi mіstsevimi authorities vikonavchoї Vladi price lists Reigning roztsіnok on platnі medichnі Hotel. Nadannya lіkuvalno-profіlaktichnih poslug medichnimi mortgages zdіysnyuєtsya viklyuchno through mehanіzm rozrahunkіv іz zaluchennyam INSURANCE kompanіy.

Nadannyu lіkuvalnih poslug pereduє konsultatsіya lіkarya for vіdpovіdnim profіlem, yaky viznachaє dіagnoz ailing orієntuє th yogo on away lіkuvannya for vstanovlenoyu techniques. Pіslya zaznachenoї PROCEDURE vіdbuvaєtsya ukladannya lands on obslugovuvannya mіzh mortgage receptionists Zdorov'ya that the insurance kompanієyu for doruchennyam zastrahovanoї individuals. Dogovіr mіstit traditsіynі point about the subject of the contract, the right to th obov'yazki storіn, vartіst medichnoї Hotel that mehanіzm rozrahunkіv and minds takozh rozіrvannya land.

Vartіst lіkuvannya ailing viznachaєtsya on pіdstavі normative planned kalkulyatsіy, SSMSC skladayutsya in order induced in pіdrozd. 7.4.2. Viznachennya standards vitrat vіdbuvaєtsya on pіdstavі pokaznikіv standards medikamentіv that perev'yazuvalnih zasobіv schodo protokolіv lіkuvannya, norms produktіv harchuvannya schodo vіdpovіdnogo to nozologіchnoї FORMS dієt-table toscho per ailing one day (Quantity dnіv viznachaєtsya for standard protocols lіkuvannya, yakimi vstanovleno termіni lіkuvannya) . Normuvannya vitrat zdіysnyuєtsya zaznachenomu in order, at tsomu warehouse overhead vitrat іdentichny Guidance, stock right zmіnyuєtsya s konkretizatsієyu code kodіv 1130 to 1132 "Medicines i perev'yazuvalnі zasobi" 1133 "Products harchuvannya". Ob'єktom kalkulyuvannya vistupaє Pevnyi nozologіchnoї kind of form, and kalkulyatsіynoyu odinitseyu - specific nozologіchny vipadok. Rozpodіl overhead vitrat zdіysnyuєtsya vіdpovіdno to the Fund paid pratsі medichnogo staff for that kind of skin kіlkіstyu nozologіchnih vipadkіv, zaplanovanih on Year. Planovі normativnі kalkulyatsії, yak i in razі Pay osvіtnіh poslug, Je s basic documents rozrahunkovogo obґruntuvannya koshtorisu dohodіv vidatkіv i have chastinі spetsіalnogo fund.

Obl_k vitrat in buhgalterії zdіysnyuєtsya in order induced in pіdrozd. 7.4.2.

Pid hour lіkuvannya patsієntіv in polіklіnіchnih vіddіlennyah (stomatologіchne lіkuvannya, terapevtichnі PROCEDURE toscho) lіkarem scho zdіysnyuє zaznachenі procedures zdіysnyuyutsya dodatkovі oblіkovі procedures. Operational Obl_k is played with lіkarem uprodovzh mіsyatsya at mіrі obslugovuvannya patsієntіv-vlasnikіv INSURANCE polіsіv have spetsіalnih forms oblіku obslugovuvannya - kartka, SSMSC formuyutsya in dvoh primіrnikah for lіkarya i ailing on osnovі vstanovlenih roztsіnok.

Naprikіntsі mіsyatsya danі peredayutsya s vіddіlen lіkaryami to buhgalterії have funktsії incoming yakoї not tіlki Obl_k that zdіysnennya rozrahunkіv for nadanі Hotel and zvіryannya danih th schodo kіlkіsnih pokaznikіv obslugovuvannya s danimi INSURANCE kompanіy. Pіslya zvіryannya, about scho robitsya poznachka in karttsі ailing, scho vzhe nadіyshla to strahovoї kompanії on the agreed date ranіshe lands, vіdbuvaєtsya pererahuvannya vіdpovіdnoї sumi koshtіv to medichnogo mortgage.

For oblіku vitrat that rozrahunkіv s nadannya Pay medichnih poslug in sistemі rahunkіv buhgalterskogo oblіku priznachenі vzhe vіdomі subrahunki:

  • № 811 "Vidatki for Costa, otrimanimi yak fee Hotel";
  • № 711 "Gains Costa, otrimanimi yak fee for the Hotel."

Testi to rozdіlu 7

1. Doberіt s pravoї vіdpovіdі column to klasifіkatsіynih Find our vitrat on NDR.

1. For species vitrat.

a) mіsyats, Quarter, Year;

2. For the calendar perіodami.

b) pryamі, nakladnі;

3. For mіstsem viniknennya vitrat.

c) Naukova vіddіl, laboratorіya;

4. For vіdnesennya way to sobіvartіst PDR.

d) Elements vitrat, stattі vitrat.

2. Viberіt method oblіku vitrat i kalkulyuvannya sobіvartostі PDR.

a) normative;

b) pozamovny;

c) poprotsesny.

3. Nakladnі vitrati on virobnitstvo PDR rozpodіlyayutsya mіzh topics proportsіyno to:

a) Direct vitrat;

b) materіalnih vitrat;

c) vіdpratsovanih Lyudin-Godin;

g) zarobіtnіy platі mainly pratsіvnikіv.

4. Doberіt s pravoї column buhgalterskі conducted before go- spodarskih operatsіy.

1. Narahovano zarobіtnu fee vikonavtsyam PDR.

a) Credit Debit 823 661;

2. Retired materіali on NDR.

b) Debit Credit 823 826;

3. Nalezhit spіvvikonavtsyam for Realized works.

c) Debit Credit 823 231;

4. Written off nakladnі vitrati on pryamі of topics.

g) Debit Credit 823 635.

5. Doberіt s pravoї column gospodarskі operatsії to buhgalterskih meeting.

1. Credit Debit 821 661. 2. Debit Credit 241 821 721 3. Debit Credit Debit 821 431. 4. Credit 65.

a) carried out on narahuvannya zarobіtnu fee virobnichih robіtnikіv;

b) ponovleno vidatki on the budget;

c) viznachaєtsya result od realіzatsії produktsії;

g) narahovano zarobіtnu fee virobnichim robіtnikam.

6. Nazvіt zmіst buhgalterskih Carrying induced in lіvіy kolontsі.

1. Debit Credit 822 239 232 2. Debit Credit Debit 251 251. 3. 822. 4. Credit Debit Credit 722 251.

a) transferred Ready produktsіyu pіdsobnogo sіlskogo Gospodarstwa on the need to install;

b) opributkovano prirіst youngsters;

c) have you seen on kormіv vіdgodіvlyu tvarin;

g) spisuєtsya on realіzatsіyu ready Produkciya pіdsobnogo Gospodarstwa.

7. Doberіt s pravoї column correctly understand viznachennya guidance schodo nadannya poslug budgetary Set:

1. Ob'єkt kalkulyuvannya - o ... 2. Kalkulyatsіyna odinitsya - o ...

a) vimіrnik product, scho priynyaty for rozrahunku sobіvartostі;

b) okremy view Hotel, pevnoї spozhivchoї vartostі.

8.U praktitsі virіznyayut takі Vidi kalkulyatsіynih odinits:

a) naturalnі;

b) vartіsnі;

c) trudovі;

g) materіalnі;

d) zbіlsheno-naturalnі;

e) umovno-naturalnі;

h) umovno-trudovі;

g) zbіlsheno-materіalnі.

9. Doberіt s pravoї column harakternі osoblivostі skin s filed metodіv kalkulyuvannya.

1. Pozamovny method. 2. Poprotsesny method.

a) zastosovuєtsya in Masov virobnitstvі;

b) write-downs for the completion vitrat partієyu chi virobom;

c) zastosovuєtsya in іndivіdualnomu virobnitstvі;

d) Write-off of a calendar vitrat perіod.

10. Nadannya osvіtnіh that medichnih poslug suprovodzhuєtsya skladannyam:

a) koshtorisnih kalkulyatsіy;

b) regulatory kalkulyatsіy;

c) planovoї kalkulyatsії;

g) zvіtnoї kalkulyatsії.

11. Doberіt s pravoї columns holding up to gospodarskih operatsіy filed.

1. Narahovano fee on navchannya.

a) Credit Debit 711 432;

b) Debit Credit 811 661;

c) Debit Credit 364 711;

g) Debit Credit 301 364.

2. Nadіyshla fee navchannya.

3. Narahovano zarobіtnu fee for rakhunok koshtіv scho nadіyshli yak fee navchannya.

4. Written off otrimanі revenues od nadannya NPP.

12. Porіvnyayte podanі Vidi poslug that methodological kalkulyuvannya.

1. Osvіtnya Hotel.

a) a standard method;

2. Medichna Hotel.

b) pozamovny method;

c) poprotsesny method.


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