IMPROVEMENT OF METHODOLOGICAL ASPECTS OF MEDICAL INSTITUTIONS’ FINANCIAL CONDITION ESTIMATION FOR THE PURPOSE OF IMPLEMENTATION OF THE EFFECT-ORIENTED BUDGET POLICY

Yashina Nadezhda Igorevna, Doctor of economic sciences, professor, sub-department of finances, Nizhny Novgorod State University named after N. I. Lobachevsky (23 Gagarina avenue, Nizhny Novgorod, Russia), paa@hotmail.ru
Artamonycheva Evgeniya Vladimirovna, Postgraduate student, leading economist, Gorodets central regional hospital (36 Proletarksys square, Gorodets, Nizhny Novgorod region, Russia), EV-Artamonicheva@yandex.ru
Yashin Konstantin Sergeevich, Resident, Nizhny Novgorod research institute of traumatology and orthopedics of the Russian Ministry of Healthcare (18 Verkhne-Volzhskaya embankment, Nizhny Novgorod, Russia),jashinmed@gmail.com

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Background. At the modern stage of cost management in healthcare there are no methods of financial condition estimation that thoroughly covers all aspects of government-financed organizations’ activity, aalowing to calculate current positions, financial stability, business activity and profitability of medical-prophylactic institutions.
Materials and methods. The authors created a new method of noncommercial institution’s financial condition estimation using financial reports.
Results. The authors developed a new method of government-financed instituions’ financial condition estimation based on adaptation of the methods commercial organizations’ financial reports analysis to the noncommercial ones.
Conclusions. Implementation of the results obtained allows to improve noncommercial institutions management efficiency, including healthcare institutions.

financial reports of noncommercial government-financed organizations, horizontal, vertical financial analysis, ratio analysis.

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