Analysis of the financial results of the activities of a budget healthcare institution

Abstract

Purpose: to propose a methodological approach to conducting a comprehensive analysis of the income, expenses and financial results of budgetary healthcare institutions, taking into account the impact of the COVID-19 pandemic on their activities. Discussion: the complex epidemiological situation has given healthcare the status of an unconditional social priority. The basis of the system of providing free medical care to the population is budgetary healthcare institutions. Despite the need to use all possible resources to combat the pandemic and solve other relevant tasks in full, the financial results of the work of institutions should be carefully monitored, since the loss of the ability to provide funding will affect the ability to fulfill the social mission. The analytical tools for managing the financial results of the activities of budgetary healthcare institutions should be constantly updated based on changes in the epidemiological situation, the tasks of the healthcare system that the state sets for it, the procedure for financing their activities, regulatory legal acts regulating it, and other factors. Results: a methodological approach to the analysis of the financial results of the activities of a budget healthcare institution is proposed, based on the principles of complexity and situationality, the use of up-to-date accounting forms as the main source of initial information, an example of the interpretation of the analysis results taking into account the current epidemiological situation is shown.