Analysis of the costs for providing veterinary services (on the example of a veterinary scientific and training center)

The article gives a brief description of veterinary activities, outlines the tasks, functions and features of the functioning of scientific and educational veterinary centers. The authors present generalized results of the analysis of financial results and costs of a particular scientific and educational veterinary center, and also formulate a number of recommendations for optimizing its activities. A draft working document "Journal of accounting for expenses and income of the veterinary center for income-generating activities" was proposed.