Dynamics of own income in Moscow polyclinics for 2019–2021

Abstract

Introduction. The state and analysis of the revenue part of the budget of organizations of the state healthcare system in Moscow, providing primary medical care to the adult population, is of particular interest in the context of a shortage of financial resources. First of all, management specialists are interested in the formation of a source of their own income in the form of income from the provision of paid medical services, since it is one of the most effective tools for ensuring the financial sustainability of medical organizations.
 Purpose. To analyze the indicators of the volume of own incomes of polyclinics subordinate to the Moscow Department of Health (hereinafter referred to as DZM) in dynamics to assess the possibility of implementing the provision of paid medical services by state budget organizations providing primary medical care to the adult population.
 Materials and Methods. The study was based on the data of the annual budget reporting of medical organizations for 2019 – 2021 from the accounting system DZM "Parus Budget 8".
 Results. The volume of own income in 2021 compared to 2020 increased by 67,3 %, and in 2020 there was a sharp decrease in this indicator compared to 2019 – by 32,4 %. In the context of administrative districts in 2021,
 there is a significant variation in the values of the indicator "growth rate of own income" in relation to 2020 – from 136,6 % in the Central Administrative District to 255,1 % in the Eastern Administrative District. In 2020, compared to 2019, the difference between the maximum and minimum values was insignificant – 13,6 %.
 Based on the totality of indicators, it can be concluded that, despite the equal rights enshrined in Russian law, medical organizations of the Moscow healthcare system, due to territorial differences, have different opportunities to replenish the revenue side of the budget through the provision of paid medical services.
 Conclusion. The dynamics of general incomes and the dynamics of own incomes have a multidirectional trend. Among the administrative districts, significant differentiation was noted, both in terms of the “share of own income in the total income of medical organizations”, and in terms of the “growth rate of own income” and “growth rate of income from the provision of paid medical services”, which requires a more in-depth analysis.