COMPARATIVE ANALYSIS OF THE ECONOMIC INDICATORS OF THE ACTIVITIES OF MULTI-PROFILE HOSPITALS FOR ACTIVE TREATMENT IN BULGARIA AND THEIR CHANGE AS A RESULT OF THE COVID-19 PANDEMIC

Abstract

The purpose of the present study is to perform a comparative analysis of the change in the economic indicators for the activity of the multi-profile hospitals for active treatment from the public health care system in Bulgaria before and during the COVID-19 pandemic. Methodology: The study used the following methods for processing and analyzing the received information: documentary method; system analysis method; comparative-analytical method; economical analysis; statistical methods – analysis of the dynamics of phenomena and graphic analysis. The need to determine and compare the economic indicators of hospitals of one group is, on the one hand, for managers of inpatient facilities to compare the hospital they manage with other hospitals of the same group, and on the other hand, the problem is particularly relevant for financing institutions - the National Health Insurance Fund, the Ministry of Health and Municipalities. Results and discussion: The main economic indicators for the activity of the medical institutions reflect the ratio of the expenses incurred by the medical institutions to the achieved results of the activity (patients passed, realized bed days, etc.), are used to evaluate the economic efficiency of the activity of the medical institutions and provide information about the “cost” of a particular type of medical care. For the observed five-year period before the COVID-19 pandemic, an increase in the average values of all economic indicators for the activity of the University and national multi-profile hospitals for active treatment, as well as the Municipal multi-profile hospitals for active treatment is characteristic - with the exception of the decrease in their value per drug day. At the Regional multi-profile hospitals for active treatment, there is a decrease in the values of the economic indicators “average cost per bed”, “average cost per food-day” and “average cost per medicine day” and a slight increase in the values of the indicators “average cost per single received patient” and “average cost per bed-day”. In the first year of the pandemic, 2020, in contrast to the previous year - 2019, there was an increase in the value of all economic indicators for the activity in the group of multi-profile hospitals for active treatment, most pronounced in the indicator “average cost per patient treated”. Conclusions: The healthcare crisis caused by the pandemic raises many questions about the adequacy of the healthcare system in the country, its capacity, opportunities and problems. In response to the crisis, the government of the Republic of Bulgaria is increasing public spending on healthcare in 2020 by approximately BGN 628 million.