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.