CURRENT ISSUES OF BUILDING AN INFORMATION SYSTEM OF MANAGEMENT ACCOUNTING IN THE FIELD OF SANATORIUM-RESORT ORGANIZATIONS OF DEPARTMENTAL SUBORDINATION

Abstract

Introduction. In the search for the most effective management tools and the im-provement of controlled systems’ efficiency, development of a management accounting infor-mation system in departmental sanatorium organizations becomes particularly relevant. This sector is characterized by a high level of regulation, specific business processes, and the need to integrate accounting and analytical data to ensure high-quality managerial activities. Materials and methods. The theoretical and methodological basis of the study includes research in the field of management accounting and systemic analysis of business processes. To describe the concep-tual approach to building management accounting in sanatorium organizations, the Deming– Shewhart cycle model was applied, allowing systematization of implementation stages and en-hancing adaptability of accounting procedures to the specific features of health resorts. Research results. It has been established that effective implementation of management accounting in sana-toriums is possible under several conditions: development of unified approaches to identification of business processes; standardization of data entry procedures; creation of integrable and cus-tomizable accounting software; establishment of responsibility centers; provision of automated and detailed reporting. It is noted that management accounting in this sphere functions not only as accounting subsystem but also as a forecasting and analytical component of management. Discussion and conclusion. The results demonstrate the significant role of a management ac-counting information system in improving the quality of managerial decision-making in depart-mental sanatorium organizations. Contrary to stereotype of its commercial limitation, manage-ment accounting tools can be successfully applied in budget-funded institutions, including health resorts of Caucasian Mineral Waters region. The development of management accounting in this segment ensures integration of accounting and analytical functions, supports efficient re-source allocation, and strengthens the competitiveness of sanatoriums under current conditions.