Bogoi, Maria2024-03-272024-03-272024BOGOI, Maria. Direcţiile perfecţionării contabilităţii în instituţiile medicale private. În: Integrare prin cercetare și inovare: conferința științifică națională cu participare internațională. Științe juridice și economice, 9-10 noiembrie 2023. CEP USM, 2024, pp.624-629. ISBN 978-9975-62-693-4 (PDF).978-9975-62-693-4https://msuir.usm.md/handle/123456789/14659On the way management accounting is organized and some opinions regarding the improvement of management accounting in private medical institutions, a series of proposals can be made aimed at improving the methodology for calculating the cost per calculation object. The establishment without difficulties of some efficiency indicators of the economic unit’s activity based on production costs, the operative calculation of the unit’s final results, the establishment of the patrimony situation and the preparation and timely presentation of the annual financial statements.roproduction costsdirect costsindirect costsaccountability centersproducts and services costingproduct costing methodsArticle