Keyword: «health service»

Cost accounting services in a medical facility is an important component of the accounting process, which helps to get information about of costs for different issues and particular type of product; about percentage of direct and indirect costs in the unit cost of production and reasonable price for medical service. The paper describes the medical expenses on economic elements and calculation issues.

The service in educational institutions provided opportunities to improve the social status in the Russian Empire. This type of service could be carried out not only as the basic activity, but also on a voluntary gratuitous basis as it was with a post of the honorary warden of district schools In this article such activity of I.I. Smirnitsky, who was the Stavropol district physician, is studied. He played an important role in constructing a new building for this school.