Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

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Features of Regulatory Control and Accounting of Labor Remuneration in Budgetary Healthcare Institutions (Through the Example of Omsk Region)

Authors
E.E. Golova, I.V. Baranova, Yu.G. Balandaeva
Corresponding Author
E.E. Golova
Available Online 30 July 2020.
DOI
10.2991/aebmr.k.200729.006How to use a DOI?
Keywords
budget accounting, regulation in budget, remuneration, synthetic and analytical accounting
Abstract

Nowadays the issues of labor costs are the most relevant in Russia. In the context of the spread of coronavirus infection, this issue became even more significant in healthcare. Even before the pandemic, our country was actively improving the legal framework in the field of healthcare as the basis for the formation of a competent system for the remuneration of medical workers. At the federal level, the decisions are being made to increase the level of wages of medical workers, as well as to determine the optimal structure of the wage fund. In addition, the underdevelopment of the regulatory system in the field of health is revealed. In these conditions, accounting serves as the main provider of information and a source for the analysis of the transformations taking place in medical institutions regarding wages. The authors examined the stages of development of legislation on the remuneration of medical workers and substantiated the need to clarify such concepts as analytical and synthetic accounting in order to calculate remuneration. In addition, the article discusses the features of wage accounting and its documenting in the healthcare system as one of the varieties of budget accounting.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2020
ISBN
978-94-6252-994-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.200729.006How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

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TY  - CONF
AU  - E.E. Golova
AU  - I.V. Baranova
AU  - Yu.G. Balandaeva
PY  - 2020
DA  - 2020/07/30
TI  - Features of Regulatory Control and Accounting of Labor Remuneration in Budgetary Healthcare Institutions (Through the Example of Omsk Region)
BT  - Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
PB  - Atlantis Press
SP  - 30
EP  - 35
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200729.006
DO  - 10.2991/aebmr.k.200729.006
ID  - Golova2020
ER  -