Improving Cost Accounting And Financial Analysis In Medical Clinics Of Uzbekistan

Abstract

The increasing demands on health-care quality and financial sustainability place a premium on robust cost accounting and financial analysis in medical clinics in Uzbekistan. This paper examines the challenges inherent in implementing effective costing practices in such clinics and proposes a methodological framework tailored to local conditions. We discuss direct and indirect cost classification, service-level costing, and budgeting approaches, and highlight the role of modern information systems. The proposed framework enables clinics to better understand cost drivers, improve resource allocation, and support evidence-based management decisions, thereby contributing to more sustainable and transparent health-care services in Uzbekistan.