IMPROVEMENT OF ADMINISTRATIVE EXPENSES ACCOUNTING AT MUNICIPAL NON-PROFIT HEALTHCARE ENTERPRISES

Abstract

The article presents the ways of improvement of administrative expenses accounting at municipal non-profit healthcare enterprises, which were first created by reorganization of healthcare institutions due to the reform of healthcare system of Ukraine. The possibility of allocating administrative expenses from total amount of expenditures of municipal non-profit healthcare enterprises and the possibility of their reflection in accounting were analyzed and suggested. The changes in reporting of municipal non-profit healthcare enterprises, namely, execution of plan on using budget funds and financial plan, were studied and analyzed.