List of drugs subject to subject-quantitative accounting and pharmacy organizations, enterprises wholesale trade, health care facilities, as well as private practitioners, approved by order of the Ministry of Health and Social Development of Russia dated February 12, 2007 No. 109.

Subject-quantitative accounting (PKU) is a documented operational accounting of the movement of goods for individual assortment items in natural meters (kg, l, pieces, etc.).

Subject-quantitative accounting is subject to:

narcotic drugs and psychotropic substances of lists II and III, approved by Decree of the Government of Russia dated June 30, 1998 No. 681 “On approval of the List of narcotic drugs, psychotropic substances and their precursors subject to control in Russian Federation»;

list IV precursors, approved by Decree of the Government of Russia dated June 30, 1998 No. 681;

drugs included in the list of potent substances of the PKKN;

drugs included in the list of toxic substances of the PKKN;

substances of apomorphine hydrochloride, atropine sulfate, dicaine, homatropine hydrobromide, silver nitrate, pachycarpine hydroiodide;

ethyl alcohol, medical antiseptic solution, clozapine, butorphanol, coaxil, zaldiar.

Subject-quantitative accounting of drugs is carried out in the Book of Accounting for Narcotic and Other Drugs Subject to PKU (Table 6.3), numbered, laced, sealed and certified by the signature and seal of the head territorial authority management of pharmaceutical organizations.

book balance at the end of the month - 13.9 kg;

actual balance - 13.8 kg;

consumption ethyl alcohol according to the outpatient prescription for the days amounted to 1.5; 0.5; 0.7; 1.3; 2.1 kg;

the consumption of ethyl alcohol for the release of medical facilities (angro) amounted to 2 kg.

Decision standard.

We calculate the natural loss in accordance with the standards established by the order of the Ministry of Health of Russia No. 284 of 07/20/2001:

1) 1.9% of the consumption of ethyl alcohol according to an outpatient recipe:

(1.5 + 0.5 + 0.7 + 1.3 + 2.1) 1.9% : 100% = 0.116 (kg)

2) 0.65% of the consumption of ethyl alcohol in mass (angro):

2.0-0.65%: 100%=0.013 (kg);

3) loss of everything:

0.116 + 0.013 = 0.129 (kg) (i.e. greater than the existing deviation of 0.1 kg).

The book runs for one year. On the first page, LPs subject to PKU are indicated. For each dosage form, dosage, packaging of medicinal product, a separate sheet is assigned, which indicates the units of account, receipt (for each receipt document separately, indicating the number and date), consumption (daily entries) for each of its types (outpatient prescription or dispensing of health facilities, pharmacy points and pharmacy departments). Corrections are crossed out and certified by the signature of the financially responsible person. On the first day of each month, the financially responsible person checks the actual availability of medicines and substances subject to PKU with the book balance (before the inventory is carried out, it is the book balance that will be initial balance).

According to the finished LP, these residues should match. If deviations are found, the perpetrators are identified.

In the event of a discrepancy between the book balance and the actual presence of drugs and ethyl alcohol, natural loss is calculated. The norms of natural wastage are approved for drugs and ethyl alcohol dispensed as part of extemporaneous dosage forms or in-pharmaceutical preparations, as well as according to the requirements of medical institutions and other institutions (Order of the Ministry of Health of Russia dated July 20, 2001 No. leeches and glassware in pharmacies and Instructions for their use”). The norms of natural loss constitute the maximum amount of commodity losses, established normative documents for a particular type of product.

These norms are established to compensate for the cost of losses from natural wastage during storage, preparation and packaging of drugs. Natural loss is a commodity loss due to natural processes that cause a change in the quantity of goods (shrinkage, shrinkage, leakage, etc.).

Medicinal products that have become unusable as a result of improper storage or careless handling are not included in the rate of natural wastage. These norms do not apply to finished drugs of industrial production.

The norms of natural loss are applied only in cases where a shortage of the indicated inventory items is detected during the inventory, they are accrued and written off according to the collation sheet. At the beginning of the next

Losses within the norms of loss, accrued for the consumption of narcotic, poisonous drugs and ethyl alcohol, must be expressed in a cost meter and deducted when calculating the expenditure on other medicines used for the individual manufacture of drugs, intra-pharmaceutical procurement and packaging, as well as the release of angro (weighing and measuring without additional technological operations).

The norms of natural loss for narcotic drugs, psychotropic substances and their precursors, drugs of the PKKN lists, other drugs subject to PKU, and ethyl alcohol are set for the amount consumed and depend on the type of consumption (Table 6.4).

For other medicines used in pharmaceutical production, the rate of natural wastage depends on the type of consumption. These norms are set not for the amount spent, but for one hundred

the cost of an extemporaneous outpatient prescription - 9480 rubles;

the cost of intra-apt stock preparation - 5,320 rubles;

the cost of an extemporaneous stationary formulation - 5,700 rubles;

weight holiday (angro) - 6200 r.

Cost factor - 70%.

Decision standard.

Calculation of natural loss is carried out in accordance with the norms established by the order:

1) 1.80% of the cost of individual medicines and intra-pharmacy preparations:

(9480 + 5320 + 5700) 1.80%: 100% = 369.0 (r.);

2) 0.65% of the cost of medicines dispensed in bulk (angro):

6,200 0.65%: 100% = 40.30 (p.);

3) the natural decline is written off to the distribution costs (expenses) of the pharmacy at cost. To transfer the calculated amount of natural loss from the retail price to the cost price, the cost coefficient is used: (369.0 + 40.30) - 70%: 100% = 286.51 (r.).

The book of accounting for narcotic and other drugs subject to PKU will help the pharmacy in compiling an annual report on the number of narcotic drugs and psychotropic substances sold and on their stocks as of December 31 of the reporting year. A pharmacy licensed to sell narcotic drugs and psychotropic substances must submit this report annually by January 15 to the appropriate authority. executive power subject of the Russian Federation. The form of the report was approved by Decree of the Government of Russia dated 04.11.06 No. 644 "On the procedure for submitting information on activities related to the circulation of narcotic drugs and psychotropic substances, and registration of operations related to the circulation of narcotic drugs, psychotropic substances and their precursors."

The medical organization is obliged to keep a subject-quantitative account of the drugs from the List in the order of the Ministry of Health dated April 22, 2014 No. 183n.

This is a license requirement (Government Decree No. 1081 dated December 22, 2011).

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The main thing in the article

Which drugs are subject to PKU

In addition to NC and PV of Schedules II and III, subject-quantitative accounting are subject to:

• poisonous and potent drugs (mainly monopreparations) in combination with pharmacologically inactive substances;
• combined preparations with small amounts of NS, PV and their precursors in combination with other pharmacologically active substances.

PKU-2019 drugs: list

The file for download contains the current list of medicines subject to PKU in 2019. The table is supplemented with drugs introduced over the past two years.

The list of medicines subject to subject-quantitative accounting, approved by order of the Ministry of Health of Russia dated April 22, 2014 N 183n.

Please note that last year the requirements for the turnover of CSP in a medical organization changed. How to receive and account for drugs in a new way - see the expert review from the System of the Chief Nurse. The recommendation examples of filling in all new journals.

Recent changes to the List

The Ministry of Health added tapentadol to the list of drugs subject to quantitative accounting. Order No. 471n dated July 27, 2018 approved changes to the list of PKU drugs.

Tapentadol was included in section IV of the list, it occupies a position after pregabalin. All actions with it must be recorded in the register of PKU drugs. It must be stored in wooden or metal lockers, as prescribed in the order of the Ministry of Health of August 23, 2010 No. 706n.

Thus, now this drug is included in drugs subject to PKU-2019.

Can I expand the list myself?

Do not arbitrarily expand the list of drugs.

Violation. The medical organization arbitrarily put on PKU large group drugs or all drugs. The initiative often comes from the accounting department - accountants refer to the order of the USSR Ministry of Health dated 02.06.1987 No. 747 “On approval of the “Instructions for accounting for medicines, dressings and medical products in medical and preventive healthcare institutions that are on the State budget of the USSR””.

How to. Gotta stick to single list drugs on PKU, which established order No. 183n.

Rationale: order of the Ministry of Health of April 22, 2014 No. 183n "On approval of the list of medicines for medical use subject to subject-quantitative accounting."

Remember! The introduction of PKU for drugs outside the list established by Order No. 183n creates an additional burden and distracts nurses.

Accountants erroneously interpret paragraph 1 of the order of the times of the USSR, which says that in budget institutions health care, medicines are taken into account - medicines, serums and vaccines, medicinal plant materials, medicinal mineral water, disinfectants, etc. In fact, we are talking about the fact that these material values ​​are subject to accounting.

Samples and special collections of standard procedures for nursing, which can be downloaded.

How to keep accounting records

All operations with drugs that are subject to quantitative accounting must be recorded in special journals.

The forms of journals and the procedure for maintaining were approved by the order of the Ministry of Health of June 17, 2013 No. 378n. Journals must be drawn up for the calendar year, kept in paper or in electronic format.

Medical organizations in the expenditure part of the journal (the form from Appendix 3 to the order) must reflect the consumption of the drug for each patient, indicate the patient's full name and case history number.

It is advisable for hospital pharmacies to maintain a Form 2 CSP register as they do not dispense drugs directly to patients.

How to organize the circulation of precursors of NA and PV in a medical organization

Entries in the log are made by a person authorized to maintain and store the log. Entries must be made with a ballpoint pen, at the end of the working day, on the basis of documents that confirm the receipt and expenditure transactions with the drug.

The Ministry of Health allowed in column 8 of the Form 3 Journal to write down the full name or case history number of the patient if the drug is dispensed to the patient in doses, or not to indicate the patient’s data at all if the drug subject to PKU is dispensed, for example, in vials, such as tropicamide, alcohol ethyl and other drugs that are impractical or impossible to take into account doses.

The Ministry made such a change by order No. 882n dated October 31, 2017.

The receipt of the drug must be reflected for each receipt document separately and indicate the number and date. Consumption should be recorded daily.

On the last number month, an employee authorized to maintain and store log books must check the actual availability of drugs with the balances in the log book and make an entry in the log.

At least twice a year, the inventory commission checks the maintenance of subject-quantitative accounting and conducts an inventory of drugs that are subject to subject-quantitative accounting.

How to take into account ethyl alcohol and eye drops

Keeping records of ethyl alcohol for each patient is impossible, since there are only approximate consumption rates for some manipulations. Alcohol should be taken into account in bottles and written off as consumption as the bottle is used.

The list of drugs subject to subject-quantitative accounting in pharmacy organizations, wholesalers, health care facilities, as well as private practitioners, was approved by order of the Ministry of Health and Social Development of Russia dated February 12, 2007 No. 109.

Subject-quantitative accounting (PKU)- this is a documented operational accounting of the movement of goods for individual assortment items in natural meters (kg, l, pieces, etc.). Subject-quantitative accounting is subject to: narcotic drugs and psychotropic substances of lists II and III, approved by the Decree of the Government of Russia dated June 30, 1998 No. 681 “On Approval of the List of Narcotic Drugs, Psychotropic Substances and Their Precursors Subject to Control in the Russian Federation”;

list IV precursors, approved by Decree of the Government of Russia dated June 30, 1998 No. 681;

Drugs included in the PKU list (Appendix No. 1 to Order 785 of 2005), anabolic hormones.

Subject-quantitative accounting of drugs is carried out in the Book of Accounting for Narcotic and Other Drugs Subject to PKU, numbered, laced, sealed and certified by the signature and seal of the head of the territorial management body of pharmaceutical organizations.

The book runs for one year. On the first page, LPs subject to PKU are indicated. For each dosage form, dosage, packaging of medicinal product, a separate sheet is assigned, which indicates the units of account, receipt (for each receipt document separately, indicating the number and date), consumption (daily entries) for each of its types (outpatient prescription or dispensing of health facilities, pharmacy points and pharmacy departments). Corrections are crossed out and certified by the signature of the financially responsible person. On the first day of each month, the financially responsible person checks the actual availability of medicines and substances subject to PKU with the book balance (before the inventory, it is the book balance that will be the initial balance). According to the finished LP, these residues should match. If deviations are found, the perpetrators are identified.

In the event of a discrepancy between the book balance and the actual presence of drugs and ethyl alcohol, natural loss is calculated. The norms of natural wastage are approved for drugs and ethyl alcohol dispensed as part of extemporaneous dosage forms or intra-pharmaceutical preparations, as well as according to the requirements of medical institutions and other institutions (Order of the Ministry of Health of Russia dated July 20, 2001 No. glass pharmacy glassware in pharmacies and Instructions for their use"). The norms of natural loss constitute the maximum amount of commodity losses established by regulatory documents for a particular type of product.

These norms are established to compensate for the cost of losses from natural wastage during storage, preparation and packaging of drugs. Natural decline - these are commodity losses caused by natural processes that cause a change in the quantity of goods (shrinkage, shrinkage, leakage, etc.).

Medicinal products that have become unusable as a result of improper storage or careless handling are not included in the rate of natural wastage. These norms do not apply to finished drugs of industrial production.

The norms of natural loss are applied only in cases of detection of a shortage of the indicated inventory items during the inventory, they are accrued and written off according to the collation sheet. At the beginning of the month following the inventory, the actual balance of inventory items will be transferred.

Losses within the norms of loss, accrued for the consumption of narcotic, poisonous JIC and ethyl alcohol, must be expressed in a cost meter and deducted when calculating the expenditure on other medicines used for the individual manufacture of drugs, intra-pharmacy procurement and packaging, as well as the release of angro (weighing and measuring without additional technological operations).

The norms of natural loss for narcotic drugs, psychotropic substances and their precursors, drugs of the PKU list, including ethyl alcohol, are set for the amount consumed and depend on the type of consumption

For other medicines used in pharmaceutical production, the rate of natural wastage depends on the type of consumption. These norms are set not for the amount consumed, but for the cost of the substances used, in%:

Execution Method:

book balance at the end of the month - 13.9 kg;

actual balance - 13.8 kg;

the consumption of ethyl alcohol according to the outpatient recipe by day amounted to

1.5; 0.5; 0.7; 1.3; 2.1 kg;

the consumption of alcohol for the release of health facilities (angro) amounted to 2 kg.

We calculate the natural loss in accordance with the standards established by the order of the Ministry of Health of Russia No. 284 of 07/20/2001:

1) 1.9% of the consumption of ethyl alcohol according to an outpatient recipe:

(1.5+0.5+0.7+1.3+2.1)×1.9%/100%=0.116 kg

2) 0.65% of the consumption of ethyl alcohol in mass (angro):

2.0×0.65%/100%=0.013

3) loss of everything:

0.116+013=0.129 kg

(i.e. more than the existing deviation of 0.1 kg)

Expenditure of funds subject to subject-quantitative accounting

3. For other medicines used in pharmaceutical production, the rate of natural wastage depends on the type of consumption.

These norms are set not for the amount consumed, but for the cost of the substances used, %.

The cost of an extemporaneous outpatient prescription is 9480 rubles;

The cost of an intra-pharmacy preparation is 5320 rubles;

The cost of an extemporaneous stationary formulation is 5,700 rubles;

Weight holiday (angro) - 6200 rubles;

Cost factor 73%.

Calculation of natural loss is carried out in accordance with the norms established by the order:

1) 1.80% of the cost of individual medicines and in-pharmacy preparations:

(9480+5320+5700)×1.80%/100%=369.0 rubles

2) 0.65% of the cost of medicines dispensed in bulk angro:

6200 × 0.65% / 100% \u003d 40.30 rubles

3) The natural loss is written off to the costs of circulation of the pharmacy at cost. To transfer the calculated amount of natural loss from the retail price to the cost price, the cost coefficient is used:

(369.0 + 40.30) × 73% / 100% = 298.79 rubles.

The book of accounting for narcotic and other drugs subject to PKU will help the pharmacy in compiling an annual report on the number of narcotic drugs and psychotropic substances sold and on their stocks as of December 31 of the reporting year. A pharmacy licensed to sell narcotic drugs and psychotropic substances must submit this report annually by January 15 to the relevant executive authority of a constituent entity of the Russian Federation. The form of the report was approved by Decree of the Government of Russia dated 04.11.06 No. 644 "On the procedure for submitting information on activities related to the circulation of narcotic drugs and psychotropic substances, and registration of operations related to the circulation of narcotic drugs, psychotropic substances and their precursors."

Subject quantitative accounting of individual names of medicines and medical devices is maintained in all medical institutions, including pharmacies, their list should be brought to the attention of all health workers.

Order of the Ministry of Health of the Russian Federation No. 378 n dated June 17, 2013 approved the rules for issuing a specialized accounting journal.

Let's talk about the features of its filling.

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From the article you will learn

Subject quantitative accounting: organization

Order of the Ministry of Health No. 378n established the PKU journaling form for both medical institutions and pharmacies of various organizational and legal forms.

In a medical institution, both the design and filling out of such an accounting form has its own characteristics.

First of all, the chief physician must determine executive, which will be responsible for recording transactions related to the receipt and expenditure of medicines.

Scheme-memo: Subject-quantitative accounting of drugs

The form of the journal is approved unified and the employee of the medical institution must fully comply with the rules for its maintenance.

Let's consider them in more detail.

An example of keeping a log of subject-quantitative accounting

Maintaining PKU documentation

1. The PKU journal needs to be updated annually - at the end of the year previous version ends, from January 1 - a new one begins.
2. As a form of journaling, both paper and electronic documents are accepted:
   • the paper form of the magazine is made and stapled at the printing house, where it can be ordered;
   • as an option for the design of the magazine, an independent printout of the pages produced is accepted, which are subsequently stitched together, sealed, numbered and signed by the head physician.

The electronic form of the accounting journal is maintained in a different way. Accounting is kept on a computer, but the monthly completed pages of the journal are printed and stapled by individual names of medicines, their form and dosage.

Reminder:

A paper journal can be kept in two ways. The first way is to buy finished magazine, which is made in a typographical way.

The second is to stitch the magazine yourself from separate sheets. Number the pages of the journal, seal them with the signature of the head and the seal of the medical organization.

☆ Find out what errors Roszdravnadzor finds in nursing documentation and how to prevent them in the Chief Nurse magazine.

The journal in electronic form must be printed monthly, numbered, signed sheets and brochure them by drug name, dosage, dosage form.

After calendar year you need to draw up bound sheets in a journal, seal it with an indication of the number of sheets and certify it with the signature of the responsible employee, the signature of the head legal entity and the seal of the medical organization.

When the calendar year ends, the sections will need to be issued in a whole magazine. Further, it is also sealed, signed and numbered, as a paper version.

1. The responsible health worker keeps entries in the journal daily upon receipt of documents confirming receipt and expenditure transactions with medicines.
2. Drug costs are also recorded daily in the PKU journal.
3. When new drugs arrive at the department, entries about this in the journal are made separately for each of them in accordance with the incoming documentation. In this case, it is necessary to indicate the date of receipt and the number of this document.

How to make corrections to the journal and reconcile

At the end of each month, it is necessary to check the entries in the PKU journal about the balance of drugs with their actual presence. A reconciliation entry is made in the journal. This is the main difference from the inventory of narcotic drugs - it can only be carried out by a specially formed commission at the direction of the head physician.

In accordance with the order of the Ministry of Health of the USSR No. 747 of 06/02/1987, this commission has the right to reconcile drugs subject to PKU and accounting data twice a year.

If, when recording receipts and expenditures, the medical worker responsible for keeping the journal made a mistake, he must make a correction:

• an erroneous entry is crossed out with a line;
• next to the erroneous entry, the correct one is entered;
• the correction is certified by the signature of the health worker.

The PKU log should not contain uncertified corrections, errors and erasures.

Tatyana Moroz, Doctor of Pharmacy, Professor of the Department of Pharmacy of the FGBOU DPO RMAPE of the Ministry of Health in the video recommendation of the System The head nurse tells what has changed in the PKU system, how to avoid sanctions from the inspectors.

Replies to difficult questions, and on examples shows typical mistakes nurses.

How to store the PKU log

The current PKU log should be kept in a safe or a metal cabinet, the keys to it are available from the responsible health worker.

Journal of subject-quantitative accounting of medicines.

In medical institutions, registration and accounting of medicines and preparations is carried out in the journal of subject quantitative accounting of medicines.

The basis for the records are incoming and outgoing primary documents for drugs.

The journal records transactions for the circulation of medicines for each trade name, for each dosage form and for each specific dosage. The information must be written down with a ballpoint pen.

Cleanups are not allowed. All adjustments made in the document must be certified by the personal signature of the employee who maintains and stores the log of subject-quantitative accounting.

The form of this journal consists of incoming and outgoing parts. Receipts of medicines are displayed in the incoming part, respectively, in the outgoing part, information is displayed on who and when, on the basis of which document the drug was dispensed, as well as the presence of balances at the end of the month.

To date, there is no regulation by law of the form of the Journal of Quantitative Registration of Medicines. The magazine is produced in free form.

All pages in this journal must be numbered. The document is certified by the signature and seal of the head of the institution that has a license for medical or pharmaceutical activity immediately prior to starting it.

The rules for storing the journal of quantitative accounting of medicines are defined. Such a magazine is started for a period of one year. After a calendar year, the blank pages of the journal are crossed out and the document is handed over to the archive of the institution.

It is necessary to store the Journal of Quantitative Accounting of Medicines in a metal safe (cabinet), while the keys to the cabinet must be kept by the person responsible for maintaining and storing the document. Copies of income and expenditure documents are filed into the journal as they become available.

The duration of storage of the Journal of subject-quantitative accounting of medicines is not defined by the legislation and can be established by the head of the medical organization. At the end of this retention period, the document is destroyed.

Columns for filling out the Journal of subject-quantitative accounting of medicines:

Name of medicinal product _____
Units ____

1. Month
2. Remaining on the 1st
3. Receipt / From whom received, document number, date
4. Arrival/Quantity
5. Receipt/Total per month upon receipt with balance
6. Consumption/Document number (requirements)
7. Consumption/Issued Quantity
8. Expense / To whom released
9. Consumption / Total for the month with the balance
10. Expense/Balance at the end of the month

In our online store you can order the Journal of Quantitative Accounting of Medicines with the logo of your medical organization on the cover.