Realistic financial reporting and management of primary health care in Serbia

Real financial reporting is the basis for making valid management decisions of management bodies in a large number of heterogeneous legal entities. Financial reporting is based on a realistic representation of the property, which was the focus of the author of the study. The presentation of the property of primary care health institutions was the next focus of the author in the study. The authors applied the method of surveying 268 cases of asset analysis of facilities in the field of primary health care, in order to reveal, after statistical processing and presentation of the results of the t-test, the existence of differences in the values (p<0.0005*) of primary health care facilities for: construction facilities, vehicle fleet and equipment, based on the existence of the application of the limit value of 0.05. The conclusions of the work showed the justification of the study as well as the importance of real property valuation, because valid management decisions can be made on the basis of it within the framework of primary health care in Serbia.