MANAGEMENT ACCOUNTING SYSTEM OF PUBLIC OFF-BUDGET FUNDS AS AN INFORMATIONAL BASIS FOR PUBLIC INSURANCE MECHANISMS FORMATION (CASE STUDY OF FEDERAL COMPULSORY MEDICAL INSURANCE FUND)

Abstract

The article justifies the introduced proposals for a management accounting of theFederal Compulsory Medical InsuranceFund formation and the characteristics and principles of management accounting forms for the analysis of the territorialcompulsory medical insurance programs.

Keywords

• управленческий учет
• государственные внебюджетные фонды
• государственные механизмы страхования
• обязательное медицинское страхование
• management accounting
• public off-budget funds
• public insurance mechanisms
• compulsory medical insurance