Assessment of the Financial Stability of State-Owned Medical Organizations Participating in the Implementation of the Territorial Compulsory Health Insurance Program

Significance. Optimization of resource provision of healthcare includes the efficient use of financial, human and material and technical resources. The introduction of effective financing mechanisms, advanced training of medical workers, updating the material and technical base of medical organizations and optimization of logistics processes ensure the availability and quality of medical care with limited financial capabilities. In these conditions, the role of assessing the financial and economic condition of medical organizations increases. Purpose: to substantiate the list of indicators reflecting the financial condition of state-owned medical organizations participating in the implementation of the territorial compulsory medical insurance program. Materials and methods. An analytical review of the literature using the method of content analysis devoted to the issues of financial sustainability of medical organizations was conducted. Research methods: analytical, content analysis, generalizations. Results. The authors conducted a study of scientific literature devoted to issues of effective management of the financial condition of medical organizations, the choice of indicators reflecting financial stability in the conditions of activity in the compulsory medical insurance system. Conclusion. As a result of the study, a list of indicators for assessing the financial condition of a medical organization was formed, aimed at identifying problem areas and substantiating the most effective solutions to improve the financial stability of the organization.