управленческий учет, государственные внебюджетные фонды, государственные механизмы страхования, обязательное медицинское страхование, management accounting, public off-budget funds, public insurance mechanisms, compulsory medical insurance, Economics as a science, HB71-74

The article justifies the introduced proposals for a management accounting of theFederal Compulsory Medical InsuranceFund formation and the characteristics and principles of management accounting forms for the analysis of the territorialcompulsory medical insurance programs.