IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS

Abstract

This article analyzes the current practices of accounting for non-financial (intangible) assets in healthcare institutions and proposes scientifically grounded approaches for their improvement. Non-financial assets including medical equipment, software, licenses, and research outcomes significantly impact the quality and efficiency of healthcare services. The absence of standardized methodologies, variation in funding sources, and low automation levels contribute to accounting inconsistencies. In the background of ongoing healthcare reforms in Uzbekistan, this study offers practical recommendations to digitalize accounting processes, improve asset valuation, harmonize accounting policies, and enhance internal control mechanisms.