CURRENT PROBLEMS OF CALCULATION OF COST OF SERVICES WITH USE OF TECHNIQUES OF "TARGET-COSTING" AND "KAIZEN-COSTING"
In article authors investigated the question that simple instruments of formation and accounting of expenses need to offer an alternative and proved tools of modern methods of accounting of expenses and calculation of prime cost of goods, works and services «target-costing» and «kaizen-costing». More and more scientists-economists give preference to a system of accounting of expenses «target-costing» because of ability of this system to stimulate an exit to target prime cost not due to deterioration of the made goods, works, services, and in search result of reserves of decrease in prime cost, namely its separate articles. In «target-costing» the target prime cost is defined. The target prime cost is a difference between the size of revenue from results of the conducted researches of determination of the desirable price and sales volumes and the required values of financial results. The main advantage of application of a method consists that interactive approach is applied, that is when developing new goods, works, services there is gradual and step-by-step judgment of each question of formation of prime cost. The kaizen-costing system has to stimulate cooperation; to introduce permanent programs of training of personnel; to observe balance between short-term and long-term tasks. Authors considered use of the specified systems of formation of prime cost and management of expenses at calculation of cost of paid medical services in BIHS VR «Voronezh Regional Children's Clinical Hospital № 1» as practical model. Authors considered the order of calculation of prime cost of the finished treatment case in stationary conditions of DRG 74 - «Other violations of nervous system», presented carried out work with deviations of which filling of the report on deviations, kaizen-tasks which form is result.