ВИДОВЕ КАЛКУЛАЦИИ И ПОДХОДИ ЗА КАЛКУЛИРАНЕ НА СЕБЕСТОЙНОСТТА НА МЕДИЦИНСКИТЕ УСЛУГИ Любомира Коева-Димитрова Катедра по Икономика и управление на здравеопазването, Медицински университет - Варна TYPES OF CALCULATIONS AND APPROACHES FOR MEDICAL SERVICES COST CALCULATING

The research studies the issues related to the calculating and clarifies the concepts of „system“ and „method of calculating“. It derives the conclusion that the system of calculating is the general concept, while the method of calculating has more narrow sense and it is a component of the system. The article states that all systems are based on the actual amount of costs in relation to control implementation, analysis and processing in future periods planning, but the methodology and technology related to the implementation of these processes for every particular system are different. Various types of calculations and models of calculating, determined by the methods of calculating have been presented and analyzed.