THEORETICAL BASIS OF ACCOUNTING PAYMENTS TO EMPLOYEES OF HEALTH CARE INSTITUTIONS

The subject of research: theoretical and organizational aspects of personal military accounting at enterprises and directions for their improvement. The purpose of the study of issues of organization and maintenance of military records in Ukraine in the conditions of modern challenges and threats. Method or methodology for conducting research. The methodological basis of the research is the general scientific dialectical method, methods of induction, deduction. When studying the theory and current practice of military accounting at domestic enterprises, the methods of evaluation, comparison, comparison, grouping, and classification were used. When researching the normative and legal foundations of the organization of military accounting in Ukraine, its role in the implementation of the state's mobilization policy, the following were used: for the purpose of comprehensive knowledge of the object of research - dialectical method, methods of analysis and synthesis; to identify the advantages and disadvantages of various types of military accounting - the method of comparison and logical generalization; for the purpose of visual representation of the material, theoretical and practical provisions - a method of observation, generalization and graphic representation of data. The results of research and conclusions. The article examines current issues regarding the organizational and legal support of the organization and keeping military records in Ukraine. The peculiarities of the organization and maintenance of military accounting at enterprises were analyzed and critically evaluated, taking into account modern conditions. The components of the mechanism of effective interaction with the district (city) territorial centers of recruitment and social support in matters of military record keeping are defined, problems are outlined and ways to solve them are proposed.