Procurement activities of medical institutions aimed at ensuring the provision of medical services with equipment, medicines, consumables are carried out in accordance with the competitive procedure for determining suppliers and selecting contractors. In May 2023, Federal Law No. 154-FZ of 28.04.2023 “On Amendments to the Federal Law “On the Contract System in the Field of Procurement of Goods, Works, Services for State and Municipal Needs” came into force, which simplified and accelerated procurement procedures. The key changes in the regulations of public procurement for the needs of medical institutions are considered, including a change in the approach of the legislator to determining the initial maximum contract price (IMCP). The mechanism of combating corruption in the field of procurement, manifested through a conflict of interests of procurement participants, has been studied.
{"title":"The mechanisms of the contract system should be simple and transparent","authors":"V.A. Lebedev, E.I. Lebedeva","doi":"10.33920/med-17-2310-06","DOIUrl":"https://doi.org/10.33920/med-17-2310-06","url":null,"abstract":"Procurement activities of medical institutions aimed at ensuring the provision of medical services with equipment, medicines, consumables are carried out in accordance with the competitive procedure for determining suppliers and selecting contractors. In May 2023, Federal Law No. 154-FZ of 28.04.2023 “On Amendments to the Federal Law “On the Contract System in the Field of Procurement of Goods, Works, Services for State and Municipal Needs” came into force, which simplified and accelerated procurement procedures. The key changes in the regulations of public procurement for the needs of medical institutions are considered, including a change in the approach of the legislator to determining the initial maximum contract price (IMCP). The mechanism of combating corruption in the field of procurement, manifested through a conflict of interests of procurement participants, has been studied.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135257973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines state “green” purchases, as well as their impact on various spheres of life. The economic, environmental and social benefits of “green” public procurement have been identified, which can help improve not only the ecology of the country, but also the standard of living of its citizens. The legislation related to this type of procurement is also presented, environmental requirements for goods, works, and services that are mandatory for indication in the procurement of state organizations of the city of Moscow are given. The experience of foreign countries was cited as an example of the development of the public “green” procurement sector. The study analyzes the mechanism of implementation of state “green” procurement in Russia by the example of the application of certain environmental requirements in the implementation of the public procurement process in Moscow, provides a number of obstacles to the development of “green” public procurement in the Russian Federation. The conclusions are formulated on the basis of the analysis of the state “green” procurement in Russia.
{"title":"Mechanisms for the implementation of state \"green\" procurement in Russia","authors":"Yu.N. Kovalenko, S.N. Kovalenko","doi":"10.33920/med-17-2309-04","DOIUrl":"https://doi.org/10.33920/med-17-2309-04","url":null,"abstract":"This study examines state “green” purchases, as well as their impact on various spheres of life. The economic, environmental and social benefits of “green” public procurement have been identified, which can help improve not only the ecology of the country, but also the standard of living of its citizens. The legislation related to this type of procurement is also presented, environmental requirements for goods, works, and services that are mandatory for indication in the procurement of state organizations of the city of Moscow are given. The experience of foreign countries was cited as an example of the development of the public “green” procurement sector. The study analyzes the mechanism of implementation of state “green” procurement in Russia by the example of the application of certain environmental requirements in the implementation of the public procurement process in Moscow, provides a number of obstacles to the development of “green” public procurement in the Russian Federation. The conclusions are formulated on the basis of the analysis of the state “green” procurement in Russia.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article is devoted to the study of methodological approaches to the formation of the balance sheet — the most important reporting form that characterizes the financial position of organizations. The program for the development of federal accounting standards includes the adoption of a standard dedicated to financial statements, which, among other things, will contain requirements for the formation of a balance sheet. At present, the draft FSBU 4/2023 “Accounting (financial) reporting” has been developed and published for discussion. The article examines the methodological approaches to the preparation of the balance sheet proposed in this project. The regulations proposed in the draft FSBU 4/2023 are compared with the methodological approaches to the formation of the balance sheet in the current PBU 4/99 “Accounting statements of an organization” and the order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On the forms of financial statements of organizations”. Both expedient and debatable aspects of methodological approaches to the formation of the balance sheet in the draft FSBU 4/2023 “Accounting (financial) reporting” are identified. Substantiated proposals for solving debatable methodological aspects.
{"title":"Balance sheet: development of the methodology for its formation in the system of Russian accounting standards","authors":"T.Y. Druzhilovskaya","doi":"10.33920/med-17-2309-03","DOIUrl":"https://doi.org/10.33920/med-17-2309-03","url":null,"abstract":"This article is devoted to the study of methodological approaches to the formation of the balance sheet — the most important reporting form that characterizes the financial position of organizations. The program for the development of federal accounting standards includes the adoption of a standard dedicated to financial statements, which, among other things, will contain requirements for the formation of a balance sheet. At present, the draft FSBU 4/2023 “Accounting (financial) reporting” has been developed and published for discussion. The article examines the methodological approaches to the preparation of the balance sheet proposed in this project. The regulations proposed in the draft FSBU 4/2023 are compared with the methodological approaches to the formation of the balance sheet in the current PBU 4/99 “Accounting statements of an organization” and the order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On the forms of financial statements of organizations”. Both expedient and debatable aspects of methodological approaches to the formation of the balance sheet in the draft FSBU 4/2023 “Accounting (financial) reporting” are identified. Substantiated proposals for solving debatable methodological aspects.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Valuation is undoubtedly the basis of accounting and reporting of any organization. At the same time, as our research have shown, to date, the accounting regulations do not provide a definition of the valuation, and in the scientific and educational literature there is no consensus of scientists on this issue. This article critically analyzes various points of view regarding the interpretation of the category “valuation”, presented in Russian and foreign accounting and non-accounting sources of recent decades. The following research methods were used: analysis and synthesis,comparison, grouping method, logical approach, systematic approach, analogy method. As a result of the research, this paper presents the author’s view of the existing definitions of the category “valuation” in relation to their applicability in modern accounting and reporting. The results reflected in this article will be of interest to a wide range of readers who analyze various problems of Russian and foreign accounting and reporting, including the valuation of accounting objects and reporting elements. In addition, the results obtained in this work can be applied in the educational process of higher educational institutions and in the practical work of accounting departments. In addition, the results of this study can be used in the development and improvement of relevant domestic and foreign regulatory documents on accounting and reporting.
{"title":"Critical analysis of the definitions of the category “valuation” in accounting and non-accounting sources","authors":"E.S. Druzhilovskaya","doi":"10.33920/med-17-2309-02","DOIUrl":"https://doi.org/10.33920/med-17-2309-02","url":null,"abstract":"Valuation is undoubtedly the basis of accounting and reporting of any organization. At the same time, as our research have shown, to date, the accounting regulations do not provide a definition of the valuation, and in the scientific and educational literature there is no consensus of scientists on this issue. This article critically analyzes various points of view regarding the interpretation of the category “valuation”, presented in Russian and foreign accounting and non-accounting sources of recent decades. The following research methods were used: analysis and synthesis,comparison, grouping method, logical approach, systematic approach, analogy method. As a result of the research, this paper presents the author’s view of the existing definitions of the category “valuation” in relation to their applicability in modern accounting and reporting. The results reflected in this article will be of interest to a wide range of readers who analyze various problems of Russian and foreign accounting and reporting, including the valuation of accounting objects and reporting elements. In addition, the results obtained in this work can be applied in the educational process of higher educational institutions and in the practical work of accounting departments. In addition, the results of this study can be used in the development and improvement of relevant domestic and foreign regulatory documents on accounting and reporting.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In 2024, reporting organizations will begin to apply FSB 14/2022 “Intangible Assets” without fail. In 2023, this standard can be applied voluntarily ahead of schedule. Intangible assets include, in particular, the results of intellectual activity that can be obtained by employees of organizations in the course of their official activities. Such results of intellectual activity are, on the one hand, service inventions, on the other hand, internally created intangible assets in compliance with all recognition criteria. Stimulating the creativity of employees and the innovative development of Russian organizations, employees should be paid remuneration for service inventions, the amount of which, in the absence of an agreement between the employer and the employer, is determined by the rules established by the state. However, the practical application of the rules for the payment of remuneration to the authors of service inventions reveals contradictions between the interests of employees — authors and employers. The article deals with situations related to the payment of remuneration to the authors of service inventions. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.
{"title":"Accounting for the results of intellectual activity: a service invention","authors":"Lyudmila Viktorovna Sotnikova","doi":"10.33920/med-17-2309-01","DOIUrl":"https://doi.org/10.33920/med-17-2309-01","url":null,"abstract":"In 2024, reporting organizations will begin to apply FSB 14/2022 “Intangible Assets” without fail. In 2023, this standard can be applied voluntarily ahead of schedule. Intangible assets include, in particular, the results of intellectual activity that can be obtained by employees of organizations in the course of their official activities. Such results of intellectual activity are, on the one hand, service inventions, on the other hand, internally created intangible assets in compliance with all recognition criteria. Stimulating the creativity of employees and the innovative development of Russian organizations, employees should be paid remuneration for service inventions, the amount of which, in the absence of an agreement between the employer and the employer, is determined by the rules established by the state. However, the practical application of the rules for the payment of remuneration to the authors of service inventions reveals contradictions between the interests of employees — authors and employers. The article deals with situations related to the payment of remuneration to the authors of service inventions. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article examines methodological approaches to the formation of the most important reporting form that characterizes the performance of organizations — the Report on Financial Results. The program for the development of federal accounting standards provides for the adoption of a standard dedicated to financial statements, which, among other things, will contain regulations for the formation of a Report on financial results. Currently, Draft FSBU 4/2023 “Accounting (financial) statements” has been developed and published for discussion. This article examines the methodological approaches presented in this Project to the preparation of the Statement of Financial Performance. Comparison of the regulations for the formation of the Statement of Financial Results proposed in the FSBU Draft 4/2023 with methodological approaches to the formation of this reporting form in the current PBU 4/99 “Accounting statements of the organization” and the Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On Forms of Accounting Statements of Organizations”. Both expedient and debatable aspects of methodological approaches to the formation of the Statement of Financial Results in the Draft FSBU 4/2023 “Accounting (financial) statements” are identified. Recommendations for solving debatable methodological issues are argued.
{"title":"Development of the methodology for the formation of the Statement of Financial Results in the system of Russian accounting standards","authors":"T.Y. Druzhilovskaya","doi":"10.33920/med-17-2310-02","DOIUrl":"https://doi.org/10.33920/med-17-2310-02","url":null,"abstract":"The article examines methodological approaches to the formation of the most important reporting form that characterizes the performance of organizations — the Report on Financial Results. The program for the development of federal accounting standards provides for the adoption of a standard dedicated to financial statements, which, among other things, will contain regulations for the formation of a Report on financial results. Currently, Draft FSBU 4/2023 “Accounting (financial) statements” has been developed and published for discussion. This article examines the methodological approaches presented in this Project to the preparation of the Statement of Financial Performance. Comparison of the regulations for the formation of the Statement of Financial Results proposed in the FSBU Draft 4/2023 with methodological approaches to the formation of this reporting form in the current PBU 4/99 “Accounting statements of the organization” and the Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On Forms of Accounting Statements of Organizations”. Both expedient and debatable aspects of methodological approaches to the formation of the Statement of Financial Results in the Draft FSBU 4/2023 “Accounting (financial) statements” are identified. Recommendations for solving debatable methodological issues are argued.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135257972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the most urgent and controversial problems in the field of ensuring state and municipal needs is the public procurement artificial fragmentation. Fragmentation is carried out by customers in order to bypass certain price thresholds established by legislation in the field of procurement, to simplify or speed up procedures, or to obtain material benefits. At the same time, the discussion of the issue of procurement fragmentation is created by the lack of consolidation of this concept in legislation, which in turn leads to the emergence of different opinions regarding the criteria for qualifying a particular activity as fragmentation. The ambiguity in this matter is reinforced by the presence of generally ambiguous administrative and judicial practice. That is why the issue of procurement fragmentation remains relevant both for state and municipal customers and for regulatory authorities.
{"title":"Public procurement artificial ’’fragmentation’’: actual problems and customer’s responsibility","authors":"A.A. Sergeenkov, N.A. Prodanova","doi":"10.33920/med-17-2310-04","DOIUrl":"https://doi.org/10.33920/med-17-2310-04","url":null,"abstract":"One of the most urgent and controversial problems in the field of ensuring state and municipal needs is the public procurement artificial fragmentation. Fragmentation is carried out by customers in order to bypass certain price thresholds established by legislation in the field of procurement, to simplify or speed up procedures, or to obtain material benefits. At the same time, the discussion of the issue of procurement fragmentation is created by the lack of consolidation of this concept in legislation, which in turn leads to the emergence of different opinions regarding the criteria for qualifying a particular activity as fragmentation. The ambiguity in this matter is reinforced by the presence of generally ambiguous administrative and judicial practice. That is why the issue of procurement fragmentation remains relevant both for state and municipal customers and for regulatory authorities.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135257827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article is devoted to the analysis in the tax accounting of medical organizations of the formation and use of the reserve of upcoming expenses for the payment of employee leave. It is noted that the formation of such reserves is the right, not the obligation of economic entities. The specifics of determining the amounts allocated to the reser and included in tax expenses are considered. It is noted that the formation of such reserves is the right, not the obligation of economic entities. The specifics of determining the amounts allocated to the reserve and included in tax expenses are considered. It is noted that they can relate to both direct and indirect costs, depending on the categories of employees of the company — directly related to the provision of the service or not. The specifics of considering such expenses in medical companies and institutions were noted — even the amounts of the reserve related to direct expenses can be fully related to the expenses of the period without distribution to the balances of work in progress — this is provided for by tax legislation for entities providing services. Details of provision expenditure and provision balance transfer for the next tax period are shown. We considered practical situations to determine the amounts of contributions to the reserve, as well as the transfer of the unused part of the reserve to the following periods.
{"title":"A reserve for upcoming vacation expenses in the medical organizations tax accounting","authors":"O.V. Shinkareva","doi":"10.33920/med-17-2310-03","DOIUrl":"https://doi.org/10.33920/med-17-2310-03","url":null,"abstract":"The article is devoted to the analysis in the tax accounting of medical organizations of the formation and use of the reserve of upcoming expenses for the payment of employee leave. It is noted that the formation of such reserves is the right, not the obligation of economic entities. The specifics of determining the amounts allocated to the reser and included in tax expenses are considered. It is noted that the formation of such reserves is the right, not the obligation of economic entities. The specifics of determining the amounts allocated to the reserve and included in tax expenses are considered. It is noted that they can relate to both direct and indirect costs, depending on the categories of employees of the company — directly related to the provision of the service or not. The specifics of considering such expenses in medical companies and institutions were noted — even the amounts of the reserve related to direct expenses can be fully related to the expenses of the period without distribution to the balances of work in progress — this is provided for by tax legislation for entities providing services. Details of provision expenditure and provision balance transfer for the next tax period are shown. We considered practical situations to determine the amounts of contributions to the reserve, as well as the transfer of the unused part of the reserve to the following periods.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135257809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Valuation is certainly the main content of modern accounting and reporting. At the same time, there is still no definition of this category in accounting standards. At the same time, various definitions of valuation are given in the scientific and educational literature. These definitions were critically analyzed by us in the previous article. In this article, we present our own view on the definition of the category “valuation” in accounting and reporting. During the research, such methods as analysis and synthesis, logical approach, systematic approach, comparison, grouping method, analogy method were used. As a result of the research, this paper presents a new view on the category of “valuation” in accounting and reporting, which meets the requirements of modern times. In addition, proposals are also made for amending accounting regulations. The results obtained in this article will be useful to a wide range of readers interested in various problems of Russian and foreign accounting and reporting, including the valuation of accounting objects and reporting elements. In addition, the results reflected in this paper can be used in the educational process of higher educational institutions and in the practical work of accounting departments. In addition, the results of our study can be used in the development and improvement of relevant domestic and foreign regulatory documents on accounting and reporting.
{"title":"The author’s view on the definition of the category “valuation” in accounting and reporting","authors":"E.S. Druzhilovskaya","doi":"10.33920/med-17-2310-01","DOIUrl":"https://doi.org/10.33920/med-17-2310-01","url":null,"abstract":"Valuation is certainly the main content of modern accounting and reporting. At the same time, there is still no definition of this category in accounting standards. At the same time, various definitions of valuation are given in the scientific and educational literature. These definitions were critically analyzed by us in the previous article. In this article, we present our own view on the definition of the category “valuation” in accounting and reporting. During the research, such methods as analysis and synthesis, logical approach, systematic approach, comparison, grouping method, analogy method were used. As a result of the research, this paper presents a new view on the category of “valuation” in accounting and reporting, which meets the requirements of modern times. In addition, proposals are also made for amending accounting regulations. The results obtained in this article will be useful to a wide range of readers interested in various problems of Russian and foreign accounting and reporting, including the valuation of accounting objects and reporting elements. In addition, the results reflected in this paper can be used in the educational process of higher educational institutions and in the practical work of accounting departments. In addition, the results of our study can be used in the development and improvement of relevant domestic and foreign regulatory documents on accounting and reporting.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135257970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The need to maintain the process of vital activity of structures of both the state and economic entities, the maintenance and development of internal processes requires the supply of products, the performance of works or the provision of services. Procurement activities of suppliers should be aimed at forming long-term relationships to ensure timely deliveries with impeccable quality at a reasonable price in order to meet the expectations of customers and end consumers. Only well-organized procurement activities will allow effective implementation of procurement procedures. The article discusses the main points concerning the formation of procurement documentation by a supplier participating in tenders.
{"title":"The composition of the procurement documentation provided for the tender","authors":"A.R. Zhukov, E. I. Zatsarinnaya","doi":"10.33920/med-17-2310-05","DOIUrl":"https://doi.org/10.33920/med-17-2310-05","url":null,"abstract":"The need to maintain the process of vital activity of structures of both the state and economic entities, the maintenance and development of internal processes requires the supply of products, the performance of works or the provision of services. Procurement activities of suppliers should be aimed at forming long-term relationships to ensure timely deliveries with impeccable quality at a reasonable price in order to meet the expectations of customers and end consumers. Only well-organized procurement activities will allow effective implementation of procurement procedures. The article discusses the main points concerning the formation of procurement documentation by a supplier participating in tenders.","PeriodicalId":499167,"journal":{"name":"Бухучет в здравоохранении","volume":"353 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135257971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：