Analytical grouping of accounting for wages in health care institutions

Omsk State Agrarian University named after P.A. Stolypin, 8E, Fizkulturnaya street, 203, Omsk, Russia

^* Corresponding author:ee.golova@omgau.org

Abstract

An important factor in the uninterrupted work of healthcare is a modern and decent salary for medical personnel. This issue has become especially acute in coronavirus infection when all the problems that have accumulated in the field of healthcare have become especially urgent. There was a situation of a shortage of medical personnel and the need for round-the-clock work, which led to the issue of incentive and compensation payments. In this regard, accounting is one of the innovative links that ensure uninterrupted payments to employees of medical institutions. All facts of the economic activity of the institution must be documented. However, the existing set of documentation is not always able to ensure the prompt provision of information on payroll and incentive payments, even in the context of accounting automation. The article contains research of the workflow organization in terms of remuneration on the example of one of the medical institutions in the Omsk region. The study revealed the need to improve the accounting area as one of the ways of innovative development. The article proposes a new analytical accounting register, which allows presenting information on charges to medical personnel in the context of personnel categories and comparing analytical and synthetic accounting data in terms of the amounts of accrued wages. It is proposed to integrate the proposed document into the Sail Budget 7 program, the Payroll module, which will make the calculation process more convenient, less labor-intensive, and will allow the data transfer process to be carried out automatically.