Features of the methodology for calculating the cost of services in the field of subscriber services in the industry of telemedical services

The article examines the application of modern cost calculation methods in the service sector. Attention is drawn to the fact that in the field of various services, a developing trend is the introduction of services provided within the framework of the subscription service format. The author notes that the formation of costs in this format of service provision carries new goals and objectives for calculating and allocating costs. The article analyzes the features of the formation of subscription service costs, in particular, using the example of the telemedicine industry. The emphasis is on modern techniques that are already used today in the framework of subscription services in various industries. It is noted that the classical cost calculation methods used are becoming ineffective and do not correspond to the conditions of the developing digital environment. The author proposes a combination of classical and modern techniques, taking into account the specifics of subscription service formats, including taking into account the specifics of the medical industry.