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On applying the methods of economic analysis in financial control of public medical institutions

Authors :
Dmitry Alexandrovich Endovitsky
Sergey Golovin
Source :
Economic Analysis: Theory and Practice. 20:2190-2209
Publication Year :
2021
Publisher :
Publishing House Finance and Credit, 2021.

Abstract

Subject. The article addresses the economic analysis as a separate field of science and practice. During its development, it has been updated for new subjects, objects, areas, interests, thereby expanding the directions of its application. Objectives. The aim of the study is to apply the methods of economic analysis in the implementation of financial control measures in relation to public medical organizations. Methods. The study rests on a bibliographic study of current scientific and periodical economic literature. We also apply methods of scientific cognition, like dialectical method, analysis and synthesis, detailing, observation, generalization, comparison, classification, etc. Results. The paper states the interdisciplinarity of economic analysis and control. Analytical procedures belong both to control measures and to analytical work in general. Methods of economic analysis are the tools of financial control. Conclusions. Analytical procedures are specific actions of the controller that are based on methods of economic analysis, with the help of which the objectives of control measures will be achieved.

Details

ISSN :
23118725 and 2073039X
Volume :
20
Database :
OpenAIRE
Journal :
Economic Analysis: Theory and Practice
Accession number :
edsair.doi...........332c73307cc43a133763069a5ef7b252
Full Text :
https://doi.org/10.24891/ea.20.12.2190