STUDY OF REVENUE CHANGE IN UNIVERSITY MULTIPROFILE HOSPITALS FOR ACTIVE TREATMENT IN BULGARIA

Abstract

The success of a hospital medical care system needs to be measured by how efficiently and effectively it addresses the needs of the users of the services it provides. The difficulties caused by the spread of COVID-19 did not prevent the University Multiprofile Hospitals for Active Treatment from continuing to perform their public service functions - they took over the treatment of the most significant part of patients with SARS-CoV-2 infection, while at the same time continued to provide the necessary conditions for conducting practical medical education for future medical specialists. The aim of the study is to perform a comparative analysis of the change in revenue of the University Multiprofile Hospitals for Active Treatment for the period 2019 – 2021. Methodology: The following methods were used for processing and analyzing the received information: Documentary method - the source of the information is the annual reports of the medical facilities for hospital care, which are received and processed annually at the National Center for Public Health and Analyzes at the Ministry of Health; System analysis method; Comparative-analytical method; Economical analysis; Financial and accounting analysis; Statistical methods, including: analysis of the dynamics of phenomena and graphic analysis - to visualize the obtained results. Results: There is a trend of increasing the total revenues of UMHAT for the studied period by 32.6%. The first year since the onset of the COVID-19 pandemic (2020) has seen the strongest increase in revenue from the Ministry of Health, followed by revenue from donations. In 2021, the increase in revenues from voluntary health insurance companies was most pronounced, but there was a decrease in revenues from the Ministry of Health. Discussion: In the Report on the health of citizens of the Minister of Health, it is stated that the growth of costs in 2020 compared to those reported in 2019 in the system of the Ministry of Health by more than 58% is due to the complicated epidemic background, in connection with which the ministry initiated a number of activities to ensure the treatment of those affected and limit the spread of the infection. Conclusion: Based on the changes in the environment, as well as to the dynamically changing needs of hospital services, a more flexible adaptation to them is necessary for the modern university hospitals, in which teaching activities are carried out in addition to treatment. Recommendations: An essential condition for University Hospitals to ensure the quality that patients and future medical specialists are looking for is the attraction of additional financial resources, both to improve their material base and as a means of conducting a successful personnel policy.