Indirect costs allocation method in calculating the cost of services of health care organizations

Barabash Angela Nikolaevna, Klonitskaya Anna Yuryevna

This article presents a methodology for the allocation of indirect costs when calculating the cost of paid services of healthcare institutions. The relevance of the study is due to the current lack of a universal methodological approach to calculating the paid services of medical organizations, and the instructions for calculating the cost of medical services, developed by the Ministry of Health of the Russian Federation and the Russian Academy of Medical Sciences in 1999, do not take into account the pace of development of the digital environment and the current capabilities of management accounting software products. A feature of the presented methodology is the detailed specification of indirect costs and their grouping depending on the selected allocation driver. This principle does not contradict the essence of the traditional method of costing, but differs from it in the formation of many cost groups in accordance with the specifics of the activities of medical institutions and the appointment of a cost driver for each group. In addition, the methodology implements the principle of sequential allocation of costs, first by the places of occurrence, and then by the objects of calculation.

Keywords:indirect costs, prime cost, cost accounting, costing, management accounting, medical service, allocation base.