Analysis of Medical Services Financial Efficiency in the Secondary Care Institutions of Sumy Region

Abstract

The aim: The aim of the study is to analyze financial indicators and assess the effectiveness of financing secondary medical care enterprises during the transition period in the context of remuneration to doctors. Materials and methods: To perform the analysis, the financial characteristics of 26 medical facilities have been collected and processed by means of involving the bibliosemantic method, data extract and content analysis. Conclusions: Presents a comparative analysis of labour payment expenses to doctors of cardiology, obstetric and gynecological and surgical departments of medical facilities. The predicted labour payment expenses for the number of services provided have been calculated. Besides, the article makes it clear that the allocation of funds according to bed-day loads and the number of medical services rendered is unsustainable and does not correspond to the real load on the actual position.