Methodological approaches to assessing the effectiveness of financial and economic activities of a healthcare institution

Abstract

The article reveals a set of issues related to the development of methodological and information support for evaluating the effectiveness of financial and economic activities of healthcare institutions. A critical analysis of existing approaches presented in regulatory and recommendation documents of various legal status, as well as a review of publications by Russian and foreign authors showed that for use in management practice, existing developments need to be improved, adapted to the socio-economic conditions of health care institutions, whose management needs an objective assessment not only of the medical component, but also an analysis the efficiency of using the entire range of resources generated within the framework of the state task, the sources of which are funds from the federal and regional budgets, the compulsory medical insurance fund and income from the provision of paid services. The directions of developing a system of evaluation indicators of effectiveness and efficiency, improving the information base for their analysis, control and forecasting are proposed.