PECULIARITIES OF MEDICAL OXYGEN ACCOUNTING IN HEALTHCARE INSTITUTIONS

Abstract

The article is devoted to the peculiarities of medical oxygen accounting in health care facilities – public non-profit enterprises. Today, institutions have the opportunity to buy oxygen both at their own expense and through targeted funding (from the budget or from philanthropists). In addition, another option is to receive oxygen free of charge through centralized supply. Each of these methods of obtaining has certain features of reflection in the account. Therefore, the article analyzes and systematizes the schemes of reflection in the accounting of the acquisition (receipt) of medical oxygen depending on the sources of such acquisition. Containers, most often cylinders, are used for storage and transportation of oxygen. Containers can be different, and accordingly, the requirements for its accounting are also different. Depending on the presence or absence of ownership rights to the container, its value and useful life, accounting should be built differently. The article systematizes the approaches to the accounting of different types of oxygen containers and identifies the features of such accounting. Healthcare facilities can not only buy or receive medical oxygen, but also produce it themselves. To do this, they create or buy oxygen stations. Oxygen stations are a separate object of accounting, so the article considers the procedure for accounting for this object. Only after crediting the oxygen station to the balance of the enterprise can begin the process of oxygen production and its reflection in the account. Oxygen production for a health care facility is an ancillary production, which must take into account all existing requirements and develop an analytical accounting system. The peculiarities of the organization of oxygen metering, which is produced in health care facilities using oxygen stations, have been studied. The minimum required list of costs associated with oxygen production has been determined. The order of cost accounting and formation of the cost of oxygen during its production and determination of its cost for posting is offered. The amount and cost of oxygen produced are indicators that health care facilities report, so it is important to develop appropriate accounting methods.