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Peculiarities of accounting in the public medicalsanitary institutions at self-financing

Author: Frumusachi Ludmila
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Viorel Ţurcanu
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 3 April, 2019
Approved by NCAA on the 9 July, 2019


Adobe PDF document0.64 Mb / in romanian


CZU 657.41/.45:614.2(478)(043)

Adobe PDF document 9.58 Mb / in romanian
204 pages


medical-sanitary institution, medical services, cost, budget, accountability centre, centre of costs, integrated reporting, performance indicators.


The structure of the doctoral thesis includes: annotation, introduction, 3 chapters, general conclusions and recommendations, bibliography of 231 titles, 38 annexes, 144 pages of basic text, 38 tables and 24 figures. The research is reflected in 18 scientific works.

Domain of study: accounting.

The purpose of the thesis consists in the mult ilateral study of the peculiarit ies of financial accounting and management accounting of the PMSI at self-financing, for the purpose of their improvement.

Objectives of the thesis: theoretical-methodological substantiation of the peculiarities of the activity of the PMSI and elaboration of the concept of accounting in these institutions; analysis of the evolution of accounting in medical institutions and identification of the directions of their modernization, proceeding from the requirements of the NAS and IFRS; determination of the impact of the Directive 2013/34/UE on the methodology of accounting and financial reporting to the entities of the Republic of Moldova; application of some advanced methods of management accounting: ABC - costing, organizat ion of the records on accountabilit y centres, integrated report and others.

Scientific novelty and originality consists in the emphasis of the peculiarit ies of medical services and determinat ion of their impact on the account ing of the PMSI at self-financing; substantiation of the application of some new accounting records and of the schemes of accounting registration of economic operations; organization of budgetary process, based on the concept of “result-oriented budgeting”; elaboration, recommendation and implementation of internal reporting models and integrated reports, taking into account the specificity of the PMSI.

The solved important scientific issue consists in the improvement of accounting in the PMSI, on the basis of the modernization of budgeting process; elaboration of the methodology of economic operations accounting regarding the costs, expenses and revenues, for the purpose of strategic management of the PMSI at self-financing, creation of a rational information system for the evaluation of the performances of activity.

The theoretical significance of the thesis consists in the determinat ion of the concept of accounting in the medical-sanitary domain and at self-financing, taking into account the evaluation of the directions of their development in the conditions of the adaptation of the accounting of the Republic of Moldova to the requirements of the European Directive.

The applicative value consists in: elaboration of a rational model of economic operations accounting in the process of the purchase of medicines regarding the revenue; recommendation of a system of costs on the basis of ABC - costing, accountabilit y centres, implementation of total and partial budgets, taking into account the specificity of the PMSI at self-financing.

Implementation of scientific results: some recommendations elaborated in the thesis were applied and accepted for implementation in the accounting practice of the PMSI.