The public health service is one of branches of social sphere of a national economy which has the specific features. Feature is also that development of market attitudes should not break a principle of availability and equality in reception of medical aid. The public health services is characterized also by that difficult and ambiguous communication of expenses and the results is inherent in it, determined by a state of health of the patient. Practice shows, that now one of the most actual problems in public health services is definition of expenses of medical institution on concrete divisions, concrete services. It is reached only at introduction of the administrative account, as most effective mechanism of management of the organization. In article new systems of complex accounting of expenses and formations of the economically justified prices are considered and offered on the basis of method #Direct-costing#, method АВС and the centers of the financial responsibility.