IMPLEMENTING THE STANDARD FOR FINANCIAL MANAGEMENT OF STATE-OWNED HOSPITALS – ACCOUNTING CHALLENGES Cover Image

ПРЕДИЗВИКАТЕЛСТВА ПРИ ПРИЛАГАНЕТО НА СТАНДАРТА ЗА ФИНАНСОВО УПРАВЛЕНИЕ НА ДЪРЖАВНИТЕ ЛЕЧЕБНИТЕ ЗАВЕДЕНИЯ – ТЪРГОВСКИ ДРУЖЕСТВА
IMPLEMENTING THE STANDARD FOR FINANCIAL MANAGEMENT OF STATE-OWNED HOSPITALS – ACCOUNTING CHALLENGES

Author(s): Lyubomira Koeva-Dimitrowa, Mincho Minev
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: financial management in healthcare; financial management in hospitals; hospital accounting
Summary/Abstract: Some of the state-owned hospitals in Bulgaria are experiencing poor financial condition. The factors leading to this are many and are very complex in their nature. In this context, a unified standard for financial management of the state-owned hospitals was enacted on April First, 2018. The standard aims to strengthen the financial condition of state-owned hospitals by setting new requirements to the planning and accountability, investment policy, human resource management, and public procurements. In this paper we focus on the accountingchallenges faced by the hospitals, resulting from some of these requirements.

  • Page Range: 335-344
  • Page Count: 10
  • Publication Year: 2019
  • Language: Bulgarian
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