Analysis of income and expenditures of health center establishment

Abstract

Purpose: the article deals with the structural and dynamic analysis of income and expenditure of health care institutions. Discussion: the authors reveal the specifics of medical services market, the principles of financing of medical institutions. The authors also define the need to analyze the income and expenditure of health organizations, and propose the main directions of its implementation. Results: It has been established that the financing of medical organizations providing medical care and included in the basic program of compulsory health insurance (hereinafter referred to as MHI) the authors concluded that the financing of health care institutions, which deliver medical care and included into the basic program of mandatory health insurance (MHI) was implemented only from one source of MHI, rather than from MHI and budget subsidies, which led to the deterioration in the financial situation of organizations health. The authors concluded that it is necessary to analyze the incomes and expenditures of medical institutions. The article proposes the directions of the analysis, the samples of analytical forms and qualitative indicators describing the ratio of the total amount of budgetary and extrabudgetary sources, the share of budget sources in the total amount of revenues, the share of extra-budgetary sources in the total amount of revenues, the share of financing expenditures from budgetary sources and the proportion of financing expenditures from extrabudgetary sources. The authors present the analysis of dynamics and structure of incomes and expenses through the example of establishment of public health services.