title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð¼ÐµÐ´Ð¸ÑÐ¸Ð½ÑÐºÐ¸Ñ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: The use of special knowledge in control and identification of violations related to the spending of budget funds in medical institutions
Creators: name: ÐÐ½Ð¸ÑÐ¸Ð¼Ð¾Ð²Ð°, Ð¢Ð°ÑÑÑÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð±ÑÐ´Ð¶ÐµÑ
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ
Ð¼ÐµÐ´Ð¸ÑÐ¸Ð½ÑÐºÐ¸Ðµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð·Ð½Ð°Ð½Ð¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÐ´ÑÑÐ²
budget
control
financial irregularities
medical institutions
specialized knowledge
cost-effectiveness

description: Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² Ð¸Ð·ÑÑÐµÐ½Ð¸Ð¸ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð¼ÐµÐ´Ð¸ÑÐ¸Ð½ÑÐºÐ¸Ñ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ Ð·Ð°Ð´Ð°ÑÐ¸: â Ð¸Ð·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð²; â Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð±Ð°Ð·Ñ; â ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð²Ð¸Ð´Ñ Ð¸ ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹; â Ð¸Ð·ÑÑÐ¸ÑÑ Ð¿ÑÐ°ÐºÑÐ¸ÐºÑ ÑÐ°Ð±Ð¾ÑÑ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-Ð½Ð°Ð´Ð·Ð¾ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð²; â Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸ Ð²ÑÑÐ²Ð¸ÑÑ Ð¿ÑÑÐ¸ Ð¸Ñ ÑÐµÑÐµÐ½Ð¸Ñ; â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼Ð¾Ð² ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² ÑÑÐµÑÐµ Ð·Ð´ÑÐ°Ð²Ð¾Ð¾ÑÑÐ°Ð½ÐµÐ½Ð¸Ñ, ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸ÐµÐ¼ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¸ ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐ¸ÑÐºÐ¾Ð², Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð·ÑÐ°ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¼ÐµÐ´Ð¸ÑÐ¸Ð½ÑÐºÐ¸Ñ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹. ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð´Ð»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð²Ð·ÑÑÐ° Ð¸Ð· Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð°ÐºÑÐ¾Ð², Ð´Ð°Ð½Ð½ÑÑ ÑÑÐµÐ±Ð½Ð¸ÐºÐ¾Ð², Ð½Ð°ÑÑÐ½ÑÑ ÑÑÐ°ÑÐµÐ¹, Ð¿ÐµÑÐ¸Ð¾Ð´Ð¸ÑÐµÑÐºÐ¸Ñ Ð¸Ð·Ð´Ð°Ð½Ð¸Ð¹ Ð¸ Ð¸Ð½ÑÐµÑÐ½ÐµÑ-Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð². ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÑ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð²ÑÐµ ÑÐ°ÑÑÐµÑÑ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¸ÑÑ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¿Ð°ÐºÐµÑÐ° MS Office. ÐÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ, Ð¿ÑÐµÐ´Ð¾ÑÐ²ÑÐ°ÑÐµÐ½Ð¸Ñ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹, ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-Ð½Ð°Ð´Ð·Ð¾ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð² Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸ Ð² Ð¼ÐµÐ´Ð¸ÑÐ¸Ð½ÑÐºÐ¸Ñ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ.
description: The main goal of this work is to study and analyze the application of special knowledge in monitoring and detecting violations related to budget spending in medical institutions. The following tasks were solved: â to study the theoretical foundations of budget expenditure control; â analyze the regulatory framework; â consider the types and classification of violations; â to study the practice of control and supervisory authorities; â identify problems and identify ways to solve them; â develop recommendations for improving control mechanisms. The urgency is due to the need to increase the efficiency of using budget funds in the healthcare sector, reduce financial irregularities and corruption risks, as well as increase transparency and accountability of medical institutions. The information for the study was taken from regulatory legal acts, textbook data, scientific articles, periodicals, and online sources. Data analysis and processing, as well as all calculations, were performed using the MS Office software package. The practical significance of the work lies in the possibility of applying the proposed recommendations to increase the effectiveness of financial control, prevent violations, improve the work of regulatory authorities and optimize the management of budgetary funds in medical institutions.