Възможности за усъвършенстване на организацията и отчитането на разходите по обезпечаване на хората с увреждания с лични технически помощни средства
Possibilities for improving the organization and accounting of cost related to securing people with disabilities personal technical auxiliary means

Summary/Abstract: The specific nature of costs related to securing people with disabilities personal technical auxiliary means and medical goods causes problems when realizing the accounting and information process, and provokes a challenge for theoretical and practi­cal aspects of accounting in this field. Their investigation requires conformity with the specifics and nature of the costs for securing peo­ple with disabilities personal tech­nical auxiliary means. These costs have to be taken into consideration in the procedure for granting and spending financial means. People with permanent disabilities have the right to receive specially formulated assistance and comfort in accordance with their needs. From security funds some means are pro­vided for compensation, aid and pensions. The first aspect regarding the ac­counting of costs related to the pro­vision of specially formulated aids for providing people with disabilities with personal technical auxiliary means, appliances and equipment is related to the fact that these means are financed by the Agency for peo­ple with disabilities, but the actual expenses when providing a specially formulated aid is realized by the Directorate of “Social support” in accordance with the permanent resi­dence of the person in question. The problem which arises is related to the fact that the institution providing the means is different from the institu­tion which practically executes the securing of the same means.

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