The Cost Item “Depreciation” in the Cost Structure of Medical Care Provided by State (Municipal) Institutions

The purpose of the study is to verify the feasibility of including depreciation in the cost of medical care. The study was conducted in the context of accounting (budgetary) accounting of state (municipal) healthcare institutions, considering the available financial support methods. The paper uses methods of systematic and comparative analysis of regulatory legal acts, scientific approaches to determining the role of depreciation in the cost structure, and analysis of accounting (financial) statements of medical organisations. According to the results of the study, it was found that depreciation as an item of expenditure in state (municipal) healthcare institutions does not ensure the renewal of fixed assets, since their acquisition is carried out through subsidies for capital investments. The author proposes to exclude depreciation from the composition of allocations to the cost of a case of medical care and to attribute this amount directly to the financial result, which will increase the comparability of the resources expended with current approaches to financial support.

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