IMPORTANCE OF MEDICAL SERVICES IN THE ECONOMY OF THE REPUBLIC AND CLASSIFICATION OF NON-GOVERNMENT MEDICAL ORGANIZATIONS AS ACCOUNTING SUBJECTS

Abstract

The article describes the importance of the field of medical services in the
national economy of the country, the study of the volume of medical services performed by state
and non-governmental organizations, the interpretation of medical services as an important object
of accounting and the specific features of their accounting, the current state of accounting in the
provision of services for the main activities of non-state medical organizations, and the main
directions of improving the accounting of medical services. Also, in the article, the basis of
classification of non-governmental medical organizations as subjects of accounting was
developed, and it is based on the fact that the achieved results serve to further improve accounting
from a theoretical point of view.