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Financial planning in healthcare institutions is becoming one of the most important areas of improving the management of this sphere today and is associated with the implementation of result-oriented budgeting. This article is devoted to topical issues that reveal the features of cost accounting and financial planning in healthcare institutions. The following methods were used in the study: analysis and synthesis, comparison, logical and systemic approaches. As a result of the study, this article presents information that, unlike many other institutions operating in the field of goods and services, medical institutions provide vital services that directly affect the health and well-being of citizens. Improving the economic efficiency of healthcare institutions is an urgent task today, which can be solved by organizing competent cost accounting. It is concluded that in the context of increasing medical costs and the possibility of unforeseen emergencies, reliable financial planning is of particular importance. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as the scientific community engaged in research in the field of healthcare. 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).
L.A. Tchaikovskaya (Wed,) studied this question.