Non-Financial Asset Accounting as an Information Source for Material-Technical Supply in State Medical Organizations

Public medical organizations in Uzbekistan hold the largest part of their resources in non-financial assets (NFA), yet the accounting system that records these assets is still treated mainly as a reporting obligation rather than as the information base for material-technical supply (MTS). This paper examines whether NFA accounting, as currently organized, produces information capable of supporting the planning, storage and use of material and technical resources. Drawing on the 2020-2025 financial statements, memorial-order registers and primary documentation of the Republican Specialized Scientific-Practical Medical Centre of Mental Health (Tashkent), the study applies horizontal, vertical, coefficient and variation analysis to 10.4 billion soums of NFA inflows. The results reveal extreme instability of inflows (coefficient of variation 44.3 per cent in aggregate and 95.0 per cent for fixed assets), a budget-financed share that fluctuates between 40.2 and 87.7 per cent, and a wear ratio of buildings rising from about 70 to 87 per cent. The accounting system records these movements accurately but does not carry the financing source into the synthetic account, so the data cannot be re-used for procurement planning. The paper proposes source-differentiated working sub-accounts, an extended stock-norm parameter, mandatory FIFO for paid-service inventories and a proportional partial-liquidation mechanism.