DIRECTIONS FOR IMPROVING THE METHODOLOGY OF MANAGEMENT ACCOUNTING COST ACCOUNTING IN HOSPITALS

Purpose of research. In many countries, the problem of financing health care has become more acute in the post-crisis environment. Kazakhstan is no exception, and the domestic health care system is forced to function in conditions of constant lack of financial resources, despite the growth of state funding for medical organizations. The lack of resources leads to the search for effective management of them. Find possible solutions to the issues of implementation of management accounting in medical organizations that arise in employees of accounting and economic services.
Research methodology. The study used methods of deduction, analysis and synthesis.
Originality /value of research. The author of the article sees another way-to popularize this type of accounting, explain its significance and usefulness to practitioners working in the health care system, as well as provide theoretical and methodological assistance to accountants when controversial and complex issues arise in this area.
Research results. Thus, this article identifies existing problems associated with the introduction and development of management accounting in medical organizations, and suggests ways to solve them.

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