Unele aspecte privind contabilitatea veniturilor din alte activități a instituțiilor medico–sanitar publice din Republica Moldova

Abstract

Income information is provided by accounting and serves as the basis for the budgeting of public health care institutions in making managerial and economic decisions, etc. Thus, appears the issue of defining income and determining the economic essence of the income. In the present paper, the authors have proposed to clarify the definition of income for public health care institutions, since they are entities that are part of the country's budgetary system, making mainly revenues from state funding. At the same time, there were described the factors influencing the way of recognition and accounting of the revenues of the public health care institutions and the sources of income from which they benefit. As a result, the authors highlighted the criteria for income grouping as well as the list of revenues from the special means of these entities, described the mechanism of income recognition, and presented the way of accounting for other incomes in the public health care institutions. CZU: 657.422:614.2(478) ; JEL: M40, M41.