Financing of budgetary healthcare institutions using the example of a multidisciplinary hospital
Автор: Malinina E.S., Ushakova T.N., Zykova N.V., Chetverikova T.N., Khudyakova O.N.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 11-1, 2023 года.
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The development of budgetary healthcare institutions and their financial condition is a priority direction of social policy and a necessary condition for the socio-economic development and functioning of the region. Therefore, the problem of financing healthcare is one of the most acute in the system of financial support for the social sector. In this regard, the role of economic analysis of the activities of medical institutions is increasing. Therefore, the purpose of the study is to analyze the financing of budgetary healthcare institutions using the example of a multidisciplinary hospital in Arkhangelsk and to develop proposals for its improvement. The analysis of financial resources is carried out on the basis of financial performance reports of the hospital, as well as balance sheet data for 2019-2021. The study of indicators allowed us to draw conclusions about the unstable financial position of the institution. However, there are no significant threats of loss of financial stability and bankruptcy due to the specific organization of the institution's activities; it is also worth noting that the financial condition of the hospital has a positive trend towards development and improvement.
Financing, budgetary organizations, healthcare
Короткий адрес: https://sciup.org/142239290
IDR: 142239290 | DOI: 10.17513/vaael.3037