The Cost Item “Depreciation” in the Cost Structure of Medical Care Provided by State (Municipal) Institutions

The purpose of the study is to verify the feasibility of including depreciation in the cost of medical care. The study was conducted in the context of accounting (budgetary) accounting of state (municipal) healthcare institutions, considering the available financial support methods. The paper uses m...

Ausführliche Beschreibung

Bibliografische Detailangaben

1. Verfasser:	A. D. Karakhimova
Format:	Artigo
Sprache:	Russo
Veröffentlicht:	Government of Russian Federation, Financial University 2026-04-01
Schriftenreihe:	Учёт. Анализ. Аудит
Schlagworte:	амортизация затраты себестоимость медицинская помощь медицинская услуга бухгалтерский (бюджетный) учет государственные (муниципальные) учреждения объекты основных средств
Online-Zugang:	https://accounting.fa.ru/jour/article/view/795
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