Financial Analysis of the Activities of Medical Institutions of the Republic of Tatarstan

Guzel Zinurova, Guzel Kashipova, Aglieva Venera

2021

Abstract

The article considers the current problem of optimization of financial management in state budgetary institutions of health care. In the framework of the current state policy, it is necessary to clearly define the limit of social guarantees provided at the expense of budgets and create new social protection mechanisms. The implementation of this task largely depends on the state and sustainability of public and municipal finances, which are the main funding source. When discussing the quality of cost management of health care facilities, we need to be very careful and correct. Unlike commercial structures, where the effectiveness of their work is assessed by the level of profitability and the dynamics of positive financial result, in health care, it is impossible to assess its effectiveness through the level of profit or the size of cost reduction in the provision of services. In this vitally important area, the number of costs incurred for providing certain types of health services should not be a determining factor. These costs' social importance comes to the fore, which many theorists and practitioners are trying to assess, but this problem has not been solved to the end.

Paper Citation

in Harvard Style

Zinurova G., Kashipova G. and Venera A. (2021). Financial Analysis of the Activities of Medical Institutions of the Republic of Tatarstan. In Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI, ISBN 978-989-758-519-7, pages 172-177. DOI: 10.5220/0010587801720177

in Bibtex Style

@conference{issdri21,
author={Guzel Zinurova and Guzel Kashipova and Aglieva Venera},
title={Financial Analysis of the Activities of Medical Institutions of the Republic of Tatarstan},
booktitle={Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI,},
year={2021},
pages={172-177},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010587801720177},
isbn={978-989-758-519-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI,
TI - Financial Analysis of the Activities of Medical Institutions of the Republic of Tatarstan
SN - 978-989-758-519-7
AU - Zinurova G.
AU - Kashipova G.
AU - Venera A.
PY - 2021
SP - 172
EP - 177
DO - 10.5220/0010587801720177