Structural and dynamic analysis of the assets of a public health institution

Abstract

Importance: the business processes of healthcare institutions are dynamic, driven by increasing demands on the quality of medical services, innovative medical equipment, and the implementation of import substitution policies in the procurement of goods, works, and services to meet the needs of healthcare institutions. These factors necessitate the objective of improving the quality of asset management. Purpose: to identify key areas for analyzing the asset structure of a budgetary healthcare institution. These areas, when implemented, will allow for an assessment of their structure and justify the need to optimize their composition, renewal rate, and technical condition. Research design: this analytical study utilized balance sheet data from a state (municipal) institution, enabling an analysis of the structure and dynamics of the budgetary healthcare institution’s assets. Attention is paid to the technical condition of fixed assets involved in the provision of medical services and supporting the business processes of medical care. Traditional tools of structural-dynamic and ratio analysis were employed. Results: balance sheet data from a state (municipal) institution allowed us to plot a trend of indicators for the period from early 2023 to early 2025, forecast a deterioration in the financial structure of the institution’s assets, and a decline in the overall level of current solvency of the healthcare institution