Features of the organization of accounting and internal control of inventory in organizations providing paid medical services

The article discusses the main aspects of the organization and accounting of inventory in organizations that provide paid medical services. The key features of such accounting and control are highlighted: detailed analytical accounting, monitoring the movement of MPC for each service and patient; monitoring compliance with the expiration date of MPC and the movement of narcotic drugs. The choice of the FIFO method for determining the accounting value of MPC is justified. It is determined that in such organizations, the accounting and control of MPC, as well as the entire accounting as a whole, should provide an opportunity to generate data for accounting, tax and strictly medical accounting.