Analytical grouping of accounting for wages in health care institutions

. 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.


Introduction
The health care system is one of the basic elements of the quality of life of the population of any country and an area open to innovation.It is healthcare that ensures life expectancy and dignified self-awareness of a person.A comfortable standard of living is not possible in this area without a well-applied system.Health care is going through tough times right now.Nevertheless, according to the Decree of the President of the Russian Federation of 06.06.No. 254 "On the strategy for the development of healthcare in the Russian Federation for the period up to 2025" listed the threats that may arise in the development of this area.Considering the importance and significance of this system for the population of Russia, the state should always be ready for the manifestation of various dangerous epidemiological situations.The provision of hospitals with personnel plays an important role in this.Reducing the cost of financing the health sector led to the fact that staff shortages came to the fore during the pandemic, which showed the urgency of this issue and the need to address it.The staffing issues are especially relevant today, primarily due to the low level of wages, which served to make various decisions at all levels of government to increase the average wage and optimize the structure of the wage fund and the level of part-time employment [1].In this regard, accounting is the source of information for the analysis of medical personnel.It is obvious that labor costs in the structure of total expenditures of budgetary health care institutions occupy the largest share.Consequently, the section for accounting for payroll calculations is the most voluminous, labor-intensive, and responsible.In addition, this section interacts with other services of any institution: the planning and economic department, the personnel department [2].
Currently, much attention is paid to the study of accounting in health care.This situation is understandable: the growth and spread of coronavirus infection made us look at the financing of this area differently.The study of the peculiarities of accounting in non-profit organizations in domestic practice was carried out by such scientists as: E.A. Ananieva, M.V. Belousova, A.S. Bakaev, E.R. Bakhankova, N.P. Balandina, R. Busse, A. R. Gazizova, N. A. Koshevarova, G.V. Kuzmin, I.N.Lozhnikov, A.S. Morozov, S.I.Oparina, V.I.Radachinsky, S.N.Starostin, V.V. Semenikhin, I.A. Feldman, K. A. Fedotova, O. V. Flek and others.Despite deep research in the field of accounting in budgetary health care institutions, it should be noted that the following issues still remain unaddressed: the validity of government funding, the reflection in the accounting system of cash flows from several budgets simultaneously, as well as the formation of a system of accounts and reporting in hospitals, the pricing of medical services, the lack of attribution of various kinds of costs to the cost of services and other problems [3].
In the context of the spread of coronavirus infection, financing of medical institutions came to the fore.The source of information, in this case, is often accounting.It serves as a link between the authorities and the health care system.Therefore, well-organized and wellestablished accounting is of paramount importance.An important role in providing the information is assigned to the organization of document circulation.Fundamental in accounting is primary accounting and document flow, chart of accounts, accounting forms, and reporting forms [4].However, recently there has been a need to form the forms of primary and consolidated documentation in a format that would make it possible to present information in the following way.It is necessary to provide generalized information about the accrued payments by medical workers in the context of various categories of workers.Such information could serve as a basis for the formation of operational, statistical reporting of health care institutions.In this regard, we believe that it is necessary to develop a system of an analytical grouping of the payroll of medical workers [5].
The subject of study is a set of theoretical and practical aspects related to document management and the creation of a perfect system of an analytical grouping of the wage fund.Work in these areas will make it possible to increase the transparency and efficiency of charges to medical workers in the context of personnel groups, types of charges, and sources of funding.The study's practical significance lies in improving the individual stages of the workflow for organizing the accounting of payments for labor in budgetary healthcare institutions.The object of the research was the activities of budgetary healthcare institutions of the Omsk region.
The purpose of this study is to develop a system for analytical grouping of the accrued wages fund, which makes it possible to evaluate it in the context of personnel groups, types of charges, and funding sources for subsequent analysis and compilation of operational, statistical reporting of health care institutions.

Materials and Methods
The methodological basis of the study is the general scientific principles of the study, suggesting an integrated and systematic approach.The economic substantiation of the main conclusions and recommendations was carried out based on general scientific techniques and methods, such as analysis and synthesis, induction and deduction, comparison, generalization.To process the initial information, the standard software package "Microsoft Word," "Microsoft Excel" was used, as well as the automated accounting system "Software package" PARUS -Budget 7" in terms of the modules "Salary" and "Accounting" [6].

Results and discussion
Forms of primary accounting documents for budgetary institutions, accounting registers, as well as guidelines for their application, approved by Order of the Ministry of Finance of Russia dated March 30, 2015, No. 52n "On approval of forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application."Documentation in medical institutions must be properly maintained following the above requirements, which are indicated in Order No. 52.However, we believe that important factors are compliance with all regulatory requirements and the correct documentation of primary and consolidated accounting documents.The reason is that wages are calculated based on their basis, the timeliness and accuracy of settlements with employees, and the state regarding taxes and insurance premiums [7].To substantiate the purpose of the study, let us consider the procedure for calculating wages in one of the medical institutions -the budgetary health care institution of the Omsk region "City Children's Clinical Hospital No. 2" (after this -the Institution).The collective agreement establishes the current remuneration system in the Institution, the Regulations on the remuneration of employees of the Institution, approved by order of the chief physician of 03/18/2016, No. 108, adopted following the current legislation, other applicable regulatory legal acts.Following the Regulation, the remuneration system in the Institution consists of two parts, one of which is basic and involves the inclusion of salaries according to the position, various kinds of incentives, as well as compensation payments, and other payments.In turn, official salaries are a fixed amount and are spelled out in the Regulations, which is established according to qualification groups by position.Institutions can establish the incentive part and compensation payments in absolute or relative terms; however, this must be indicated in the Regulation.The entire wage fund in institutions is divided into the basic fund and the additional one.The primary salary fund of medical personnel consists of salaries, compensation, and incentive payments, which are assigned according to the intensity of work of the employee of the Institution involved in the organization and implementation of entrepreneurial activity and an increase for the presence of a qualification category.
The distribution of the additional fund is carried out based on an expert assessment of the work of medical and pharmaceutical personnel prepared by a commission that appoints such payments to employees [8].The main analytical form required for analyzing wage costs, including distributing the fund of incentive payments, is a chess sheet for individuals on accrued wages.There are more than 500 lines and 99 columns.Its processing is carried out by the planning and economic department by hand twice a month (Fig. 1).Considering the organization of work on the interaction of settlements in the Institution, it is obvious that this information has to be regrouped manually, which requires labor time.In addition, the likelihood of errors in the preparation of reports and operational information for the manager increases.Consequently, we have determined the purpose of the study, which requires improvement in the accounting of labor costs -the organization of analytical accounting, capable of ensuring the systematization and grouping of information in a convenient and understandable form for the organization of management accounting.

Figure. 1. Fragment of the chess payroll for November 2019
The accounting policy was approved for the purposes of accounting in the Institution by order of the head of the Institution dated December 29, 2017, № 203.According to the provisions of the accounting policy, the head is responsible for the organization of accounting, compliance with the law when performing business operations, storage of accounting documents in the Institution.At the same time, the accounting department fulfills the obligation to maintain accounting records.Also, the accounting policy established a workflow schedule, a fragment relating to the investigated accounting area.Expenses are accounted for using the codes of the budget classification approved by Order № 65n.An account working chart is approved in the appendix to the even policy, in which the accounts are included; however, they do not have an analytical code.Accounting in the Institution is carried out using the program "Sail 7 -Salary" [9].Analytical accounting systems are based on the use of personal accounts of employees with whom the Institution has entered into an employment contract or civil law contracts.All information is entered and systematized based on primary documentation for payroll accounting.This information is transferred on a cumulative basis in the Journal of calculations for wages, salaries, and scholarships № 6.This Journal is kept separately for each source of financial support of activities and is automated.This operation is carried out by exporting the generated postings of their complex for wages to another automated complex, "Parus Budget-8 Accounting."However, in our opinion, the organization of analytical accounting of payments for labor in the Institution requires a separate consideration [10].
The accounting policy of the Institution enshrines the provision on maintaining analytical accounting of these expenses in the personal accounts of employees with whom labor contracts have been concluded and other individuals with whom civil law contracts have been concluded.At the same time, this provision does not specify the analytical accounting register, regulated by paragraph 257 of Order No. 157n.It follows from this order that the analytical accounting of payments for wages and scholarships is kept in the Journal of calculations for wages, salaries, and scholarships in the manner established by the Institution as part of the formation of accounting policies.In fact, analytics on accrued wages for subsequent analysis and various reports are carried out by the Institution in the chess register.This statement is quite lengthy and requires additional processing before using the data on the accrued wages of the primary person of the medical Institution.In modern automation, we consider these processes unacceptable in an institution because they require additional labor time for employees [11].

Conclusion
In order to improve the workflow process for calculating the salary of medical personnel, we propose to consider the possibility of detailing the analytical code of the accounting account in order to separate the accrued amounts of salary in the context of categories of the primary personnel of medical workers (Fig. 2).

Figure 2. Author's version of the working chart of accounts using analytics in the context of medical personnel
The proposed detailing will allow analytical accounting registers to form in a generalized form without specifying a specific person.The purpose of the analytical accounting registers will be efficiency in the preparation of analytical information and the timeliness and accuracy of the provision of monitoring, reports, and other operations [12].
The introduction of a detailed account of analytical accounting will allow comparing the data of analytical and synthetic accounting in terms of the amounts of accrued wages in the context of categories of employees of the main personnel.At the same time, there is a risk associated with the impossibility of implementing these proposals.This process is due to the centralization of accounting organization by the Ministry of Health of the Omsk region.In order to minimize this risk, it is proposed to develop an analytical accounting register form based on the available capabilities of the Parus Budget 7 software product, payroll module.In the "Personal account" tab, in our opinion, the detailing "Personnel category" should be added: doctors and pharmacists; nursing staff; administrative and managerial; other personnel (Fig. 3).In continuing to improve the workflow in terms of remuneration, we consider it necessary to introduce into the work of the program the report form "Summary of accrued wages by categories of workers" (Fig. 4).Thus, the need to improve the organization of analytical accounting of these calculations was identified.A system of an analytical grouping of the accrued wages fund "Summary of accrued wages by categories of employees for the period" was proposed for implementation, the implementation of which is possible in two ways: -by detailing the analytical code of account 302 11 "Payroll calculations," -a set of the author's working chart of accounts for this account has been developed; -by inroducing additional detailing "Personnel category" in the "Personal account" tab "Software package" PARUS -Budget 7 "module on wages.

Figure 3 .
Figure 3. Author's fragment of the "Personal account" tab

Figure 4 .
Figure 4.The author's form of the analytical accounting register "Summary of accrued wages in the context of employee categories."