Key aspects of accounting and internal control of medicines in budgetary institutions

In the context of modern healthcare, the successful operation of budgetary institutions is largely determined by the effective management of material resources, the most important of which are medicines. Their accounting and internal control are key elements of accounting activities, ensuring control over the movement and safety of stocks, rational spending of budgetary funds and compliance with the norms established by law. The relevance of the study is due to the need to ensure the rational use of budgetary funds and strict control over the movement of medicines in budgetary institutions. The following methods were used in the study: analysis and synthesis, comparison, logical and systems approaches. The article considers some features of accounting for medicines, as well as changes in budget accounting that will come into force in 2026. It is concluded that well-organized accounting of medicines in budgetary institutions plays a key role in ensuring efficient operation and rational spending of financial resources. It allows not only to ensure compliance of activities with the requirements of legislation and regulations, including the rules for subject-quantitative accounting, but also contributes to the rational use of allocated budgetary funds. With regard to internal control, it should be noted that today, it is gradually losing its one-time nature and is acquiring the form of a continuous process, becoming an integral element of the management system. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as the scientific community engaged in research in the field of health care.