MANAGEMENT ACCOUNTING AND ANALYSIS OF LABOR COSTS FOR PAYMENT OF STAFF OF SOCIAL INSTITUTIONS: EXISTING DEFICIENCIES, POTENTIAL EFFECTS OF IMPROVEMENT

Abstract

The appropriate level of financial support for the staff of municipal (municipal) healthcare institutions has not yet been achieved. Experts indicate that the main reason for this situation is the lack of funds. Under such conditions, management accounting and analysis of medical personnel salary costs becomes one of the key tools for effective human resource management and ensuring personnel stability in institutions and, as a result, improving the quality of medical services. Therefore, the relevance of improving management accounting and analysis of medical personnel salary costs in municipal healthcare institutions in order to further optimize personnel policy is beyond doubt.

The purpose of the article: to identify shortcomings in management accounting and analysis of medical personnel salary costs in healthcare institutions and develop recommendations for their elimination, as well as to systematize the effects of improving management accounting and analysis of medical personnel salary costs.

To ensure the quality of the research results, the following scientific methods were used: abstract-logical - for a thorough analysis of the problem and generalization of the research results, comparison - to establish the specific weight of labor costs in the total volume of operating costs for the studied healthcare institutions, tabular - to systematize information on the costs of salaries of personnel of the medical institutions selected for the study.

Results. A critical analysis of scientific publications by domestic and foreign researchers was carried out, relating to the costs of salaries of personnel of medical institutions.

The volumes of expenses for salaries of personnel of municipal healthcare institutions for the period 2020–2024 were studied and their percentage in the total operating costs for each of the studied medical institutions was determined. It was found that the amount of expenses as a percentage of medical personnel salaries in the total operating expenses of the studied institutions ranges from 19,27% ​​to 54,15%, and the average value for the accepted sample of medical institutions was 43,28%. Practical recommendations have been developed for improving management accounting and analyzing medical personnel salary costs. The content of the effects of improving management accounting and analyzing medical personnel salary costs in municipal health care institutions has been systematized and described.

The scientific novelty of the study is the systematization and description of the content of the effects of improving management accounting and analyzing medical personnel salary costs, which serves as the basis for revising the model of salary cost management in domestic health care institutions.

The practical value of the study is the systematization of the shortcomings of management accounting and analyzing medical personnel salary costs in health care institutions and the development of recommendations for their elimination in the general strategy for its improvement.

Promising research directions: in the future, it is planned to develop recommendations for adjusting the strategy for managing personnel salary costs, taking into account their volume in the overall structure of operating costs of health care facilities, the specialization of medical institutions, and the scale of their activities.