ОБЛІК БЮДЖЕТНИХ АСИГНУВАНЬ В ЗАКЛАДАХ ОХОРОНИ ЗДОРОВ’Я: ОРГАНІЗАЦІЙНО-УПРАВЛІНСЬКІ ТА ЦИФРОВИЙ АСПЕКТИ

Abstract

The healthcare sector of Ukraine needs special support at the national level of governance under martial law. An important priority in the context of the implementation of the Plan for the Recovery of Ukraine's Healthcare system from the consequences of war until 2032 is the introduction of effective governance tools that will ensure professional sustainability in the healthcare sector, as well as the formation of an effective management system for healthcare institutions in general. Building an effective management system for healthcare institutions requires high-quality accounting and analytical support for the management of budget allocations, in particular, when they are distributed and used by subordinate institutions. All stated issues determined the relevance of the chosen problem. The aim of the research is to study and substantiate peculiarities of the budget allocation accounting in health care institutions, taking into account organizational, managerial and digital aspects, in order to improve the efficiency of their activities and ensure the security of the accounting system as a whole. In the course of the study, general scientific theoretical methods of cognition were used, namely: tabular - for analytical assessment of the dynamics and structure of budget allocations of the health care institution under study; visual interpretation - for visualization of the process of organizing the accounting of budget allocations and their management system; analogy, abstraction and formalization - to reveal the features of financial and management accounting of budget allocations. The article attempts to substantiate the need to improve the synthetic and analytical accounting of budgetary allocations of a health care institution, taking into account organizational, managerial and digital aspects in the context of the post-war recovery of the national economy. Practical significance is in the fact, that based on the scientific and theoretical results of the study, actual proposals have been developed to improve the accounting of budgetary allocations of a health care institution, taking into consideration organizational, managerial and digital aspects. Prospects for further research consist in implementation of theoretical substantiation of the need to change the priorities of health care institutions within the framework of the Plan for the Restoration of the Health Care System of Ukraine until 2032, in particular, to increase medical services to meet the needs of internally displaced persons (IDPs) and people with special needs caused by the hostilities in Ukraine (rehabilitation, intensive care, development of "Specific Medical Guarantee Packages" for war victims) and disclosure of the peculiarities of their accounting reflection.