Classification of expenses and cost formation of dental clinic services in a multi-level data structure

Nowadays, the system of private clinics is rapidly developing; one of the most promising areas of the system is provision of dental services. In order to ensure management of the business entity, improve the quality and efficiency of managerial decisions, maximize the expected result and effectively control the risks of economic activity, it is necessary to have an informative management accounting in the organization. This article is devoted to the issues of service cost formation and its automation in organizations that provide dental services. Classification of expenses in a dental clinic is presented, and a logical scheme for the cost formation of dental services is developed. The possibility of applying the OLAP technology with the purpose of automation of the services cost formation process is considered.