Changes in the financing of medical institutions of Ukraine and the efficiency of using their assets

Abstract

The purpose of the study is to analyze the transformational changes that have taken place in the financing of the health care sector and the availability and regional distribution of assets of health care enterprises. The study is based on data from the Ministry of Finance, the Ministry of Health of Ukraine and the National Health Service of Ukraine.The article analyzes the expenditures of the Consolidated Budget of Ukraine and health care expenditures. It was determined that after the start of the medical reform, there was a trend towards an increase in the share of health care costs in the total expenditure part of the Consolidated Budget of Ukraine.Based on the analysis of the data of the National Health Service of Ukraine, the number and distribution of costs among medical providers according to the level of medical care were determined. The presence and distribution of the medical industry’s assets among hospitals in the regions of Ukraine were analyzed. It was found that, during 2022, enterprises in the healthcare sector of Ukraine significantly increased their assets.To assess the effectiveness of the industry’s use of assets, the indicator of “return on assets” of health care facilities based on the amount of payments from the National Health Service of Ukraine for the provided medical services was used. The amount of payment per patient was analyzed based on the number of declarations signed by patients. The influence of the migration factor as a result of the war on the activities of health care institutions was determined.Conclusions were made regarding the need for a more even distribution of assets of the medical industry to increase the efficiency of their use. The city of Kyiv’s medical assets need more complete use.Based on the results of the study, conclusions were made about the positive impact of the implementation of the reform on the financing of the medical industry. It was noted that further research in this area can be aimed at identifying factors influencing the effectiveness of the use of the assets of Ukraine’s medical institutions and finding reserves for increasing the efficiency of their use.It is emphasized that when making calculations, standard approaches to evaluating efficiency should be transformed, taking into account the specifics of the medical field so that they can adequately reflect the industry’s economic situation.
 JEL classification: H51, I18