MODERN APPROACHES TO MANAGING FINANCIAL RESOURCES IN UKRAINE’S HEALTH PROTECTION BODIES

Abstract

The process of financing health care institutions which has gained considerable importance in the field of health care of Ukraine has been investigated. Positive and negative aspects of this process have been identified, the current legislation on the mechanism of financial security regulation has been analyzed and the focuse has been made on the most problematic issues of the primary financing (medical-sanitary), secondary (specialized), tertiary (highly specialized) medical care. The urgency of the management of financial resources of health care institutions in the conditions of implementation medical reform in Ukraine has been proved. The structure of revenues to health care institutions by sources of financing has been analyzed and peculiarities of implementation of the modern model of their financing have been revealed. The necessity of revision of the nature of financial relations and the formation of new requirements for the management of financial resources in the sphere of financing of health care institutions in Ukraine has been established. The characteristic features of financial resources in health care institutions are substantiated and their definition has been proposed. The role of financial flows in shaping current and future incomes and expenditures of health care institutions has been revealed, the necessity of introduction of new methods of financial management has been proved. The classification of financial resources and financial flows in health care institutions has been formed. A modern approach to the management of financial resources in health care based on the disclosure of financial flow parameters and the idea of ordering for different kinds of medical services establishments is proposed. It was determined that the optimality of the formed model of financial resources management is possible on the assumption that the financial flows parameters are evaluated in the appropriate time interval in the form of the types of medical services. It is established that the state and prospects of development of health care institutions are determined by the ability to function effectively under conditions of managerial and financial autonomy taking into account the requirements of the institutional society.

Keywords

• medical reform
• financing
• financial resources
• financial flows
• health care institutions.