Sanctions and their impact on accounting in medical budgetary institutions

Accounting is especially important for medical budget institutions under sanctions, in order to ensure financial stability and effective resource management. This article is devoted to topical issues that reveal the impact of sanctions on accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article provides information about the healthcare sector, which is one of the most important sectors of the economy. It is shown that in sanctions conditions, which can have a negative impact on the country’s economy, especially in the healthcare sector, accounting is the basis of financial planning and control, ensuring more efficient management of resources and funds. Based on this, the main task of accounting in medical institutions is the correct reflection of all financial transactions and obligations related to the provision of medical services in the accounting system. This allows institutions to control their activities, plan financial flows, and track expenses and income. It is concluded that despite sanctions and geopolitical crises, medical budget institutions are actively developing, mastering new technologies, opening branches and trying to maintain efficiency in the proposed circumstances. The results of the study will be of interest to practitioners in the field of accounting of budgetary institutions, as well as the scientific community involved in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).