Features of accounting for the costs of mandatory medical examinations under the new rules

The article discusses the issues of financing and accounting for the costs of mandatory medical examinations under the new rules. Taking care of the health of the nation is one of the key factors that affects the country’s economy. At the same time, the additional costs of periodic inspections, especially with the involvement of highly qualified specialists and expensive equipment, have a certain impact on the economic indicators of the country’s budget and the enterprise. To compare the positive and negative aspects associated with the introduction of new standards defining the procedure for prescribing and passing mandatory medical examinations is the purpose of this study. The authors set tasks to study the norms of current legislation defining the rules for mandatory medical examination and legislation in the field of cost accounting by entrepreneurs who send employees to such medical examinations. The results obtained are systematized, the positive and negative aspects associated with the introduction of new legislative norms are identified. It is assumed that the analysis of the information obtained from the results of the study will allow specialists practicing in the field of cost accounting to get acquainted with the possible risks that an entrepreneur may face when keeping records of expenses related to mandatory medical examinations.