Tulyaganov Abdumalik Abdirakhimovich,
Researcher of Tashkent Institute of Finance,
Tashkent, Uzbekistan
Abstract. This article describes the theoretical and practical aspects of the composition of commodity material values, their recognition, organization and accounting in state medical institutions. The practice of documenting the movement of goods and material values and reflecting them in the accounts has been researched. A scientific proposal and practical recommendations have been developed in connection with the improvement of the calculation of commodity material values in state medical institutions.
Key words: budget organization, accounting, supply, commodity material values, cost, report.