Formation of a risk management system for a budget healthcare institution with internal tracking tools

Abstract

Purpose: the authors consider the formation and identification of the main risks in the financial and economic activities of a budgetary healthcare institution for building a system of prevention, using internal tracking tools. Discussion: the authors considered different types of activities for a budgetary healthcare institution on the example of the largest medical organization in the Voronezh region – Voronezh regional clinical hospital No. 1. Also the authors carried out the analysis of the financing sources and the features of it’s functioning systems. In addiction the authors identified risks of financial loss, penalties etc for each funding source. The organization's risk management system is developed within the framework of the internal control system, which allows before-the-fact prevention and minimization of negative consequences for the organization's failure to achieve the goals of orderly and effective financial and economic activities. Results: the authors formed a list of risks for a budget healthcare institution in key areas of activity. Also the authors proposed a model for implementing control measures for the formation of a risk-oriented internal control system in a public health institution on the basis of budget risks.