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3 . 2021

Analysis of labor costs for employees of state budgetary healthcare institutions in Moscow

Abstract

The article presents the results of the analysis of data on the share of labor costs with accruals of employees of state budgetary healthcare institutions in Moscow for the period 2018-2020. The study was conducted on the basis of accounting and statistical reporting data of institutions using methods of comparative analysis, comparison and generalization. All institutions were divided into 8 subgroups depending on their type and type of medical care provided. The results of the study showed how the share of labor costs with accruals differs between groups of institutions in dynamics.

Keywords:labor costs, medical organization, SCUR, IAS SCUR

Funding. The study had no sponsor support.

Conflict of interest. The author declares no conflict of interest.

For citation: Elbek Yu.V. Analysis of labor costs for employees of state budgetary healthcare institutions in Moscow. ORGZDRAV: novosti, mneniya, obuchenie. Vestnik VSHOUZ [HEALTHCARE MANAGEMENT: News, Views, Education. Bulletin of VSHOUZ]. 2021; 7 (3): 48-52. DOI: https://doi.org/10.33029/2411-8621-2021-7-3-48-52 (in Russian)

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All articles in our journal are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0 license)

CHIEF EDITOR
CHIEF EDITOR
Guzel E. Ulumbekova
MD, MBA from Harvard University (Boston, USA), Head of the Graduate School of Healthcare Organization and Management (VSHOUZ)

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