Foreign Experience in Improving Accounting for Medical Services

Abstract

This article examines international experience in improving accounting for medical services from both theoretical and practical perspectives. The study analyzes accounting practices in healthcare institutions in the United States, the United Kingdom, Germany, Japan, and South Korea, focusing on cost accounting, financial reporting in accordance with International Financial Reporting Standards (IFRS), and the implementation of digital technologies. Comparative analysis, systematic approach, and economic analysis methods were employed to identify best practices and evaluate their applicability to the healthcare system of Uzbekistan. The findings provide practical recommendations aimed at improving transparency, reliability, and management efficiency in accounting for medical services.