Organization of Accountance in Health and Fitness Institutions
The article is aimed at considering the theoretic and methodical bases of organization of accountance in health and fitness institutions. It is proved that efficient managerial decision-making, which will simultaneously ensure positive economic results of activities of health and fitness institutions and the development of a healthy society in general, can only be made through obtaining a timely, complete, reliable, objective information provided by an accountance system. The goals and objectives of the health and fitness institutions of Ukraine are substantiated. A comparative analysis of the State-owned (municipal) and private health and fitness institutions with the definition of functioning features is carried out. Based on the analysis of definitions provided by national and foreign scientists, under the organization of accountance of health and fitness institutions is proposed to understand a specific type of activity, which through a coordinated system of measures will provide a positive synergistic effect from the management of the accounting process and will increase the benefits of health and fitness institutions. It is proved that improving the organization of accountance in health and fitness institutions will increase efficiency and improve the effectiveness of their economic activities. The most important directions of the organization of accountance in health and fitness institutions are defined. A list of factors is formed, which allows the administration (management) of a health and fitness institution through balanced managerial actions to minimize the impact of negative and increase the influence of positive factors of the micro- macro- and mega-levels on the development of economic entities. It is defined that the result of the chosen accounting policy should be the choice of accounting methods for reporting by a health and fitness institution, which will meet the quality characteristics, including information on social, innovation and ecological development.