Costs that are excessive in medical organizations

Every modern medical organization incurs high costs to provide high-quality medical care to its patients. This is a necessity for carrying out medical activities and these costs cannot be avoided. However, the entry into force of FSB 5/2019 “Reserves” in 2021, contrary to expectations, provoked differences of opinion among experts on the issue of accounting for excess costs and the qualification of individual costs as excess. In 2025, the Accounting Methodological Center, a non-governmental accounting regulator, issued a recommendation on qualifying various types of costs as excessive. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, system approach. As a result of the conducted research, this article, in particular, presents reasonable approaches to classifying certain types of expenses of medical organizations as excessive. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian accounting, and can also be used in the educational process of higher education institutions.