METHODOLOGY OF LABOR REMUNERATION IN PUBLIC HEALTH INSTITUTIONS
DOI:
https://doi.org/10.11603/2312-0967.2016.4.7119Keywords:
wages fund, payroll cash and actual costs, labor costs, the main and additional wages, compensation and incentive payments.Abstract
Introduction
The main estimated expenditures article is wages in the public health institutions (PHI). Funds from the general and special funds of medical institutions for its implementation are allocated. The functioning of pharmacies (pharmaceutical division) provides the organizational structure of public PHI. The pay of pharmacy workers carried at an acceptable methodology for calculation. Costs of labor are allocated from the state budget (local government). Funds are targeted and cannot be used for other needs of the institution according to the approved Estimates of income and expenditure [1-6].
However, constant changes in Ukraine legislation, prospects for the introduction of the practice of national regulations (standards) of accounting in the public sector, cause the objective necessity of the continuation of theoretical research and implementation of new methodological developments which aimed at improving accounting practices expenditures on wages in public PHI [7-10].
This publication is the result of the study of the remuneration system of medical and pharmaceutical workers PHI at the end of the 2016 year. Analysis of the changes that take place during 2017 will be the subject of further research.
Materials and methods
We used: meta-analysis of legal normative acts which regulating labor in public health institutions and pharmaceutical divisions, statistical analysis.
Legislative acts have been used as materials, such as: Law of Ukraine of 24.03.95 p. Number 108/95-VR "On wages", Draft law № 2309 on 07.07.2015 "The draft law on amendments to some legislative acts of Ukraine concerning improvement of legislation on public health", Decree of the Cabinet of Ministers of Ukraine on 30.08.2002 № 1298 "On the payment of workers on the basis of the Unified Tariff Scale bits and the coefficients for employees of institutions and organizations of budget sphere", Order of the Ministry of Labour and Social Policy of Ukraine, Ministry of Health of Ukraine №308/519 on 05.10.2005 "On regulation of labor remuneration HCF and institutions of social protection" and s.o.
Results and discussion
The composition of expenditure on wages that are budget item and have the largest share in the composition of current expenditures of the state HCF was analyzed. PHI expenditures that undertaken by the state or local budgets are called general fund expenditures.
Expenditures made by extra budgetary revenues, are called special fund expenditures. The structure of wage bill in health care institutions and in the pharmaceutical division, discussed in the article. The fund consists of: basic wage, additional of wages and other promotions and compensations.
PHI expenditures that do not belong to the wage bill and paid by the funds of the state social insurance set. An additional source of financing costs for salaries can be funds coming from enterprises, organizations and institutions under signed contracts, revenues from sponsorship and donations. PHI budget expenditures are divided into cash and factual.
Accounting for cash and actual expenditures for salaries in the public PHI made by the accounting items.
Conclusions
1. Traditions accounting on the eve of reforms of a modernUkrainehealthcare system are reflected in this article. Advantages and disadvantages of budgeting on the basis of the system Semashko M. are in it. Results of the study can be used in reforming pay and the services planned in 2017 the Ministry of Health ofUkraine. Relevant legal structures in the Ministry of Health ofUkrainedoes not exist or they are in the formative stage, so now conduct simulations of financing health care we cannot. Accordingly, the financial logistics of payment for goods and services in the healthcare and pharmaceutical industry ofUkraineis unknown.
2. The effectiveness of the system of accounting of expenditures on wages in public hospitals, particularly in the pharmaceutical divisions is largely dependent on compliance with rules and regulations applicable law. Need some revision of the parts of the system, namely stimulating medical and pharmaceutical workers in accordance with the level of responsibility for the performance of their duties.
3. The pilot project of the new payment system in theDonetsk,Cherkassy,Poltavaregions and the city. Kyiv according to Decree of CMU (01.01.2017) introduced. All medical institutions ofUkrainewill switch to the new system of payment of 01.07.2017r. Advantages and disadvantages of the new pay system in public health will be analyzed.
4. New national provisions of accounting standards in the public sector are directions for further research.
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