Authors:
Guzel Zinurova
1
;
Guzel Kashipova
2
and
Aglieva Venera
1
Affiliations:
1
University of management "TISBI", Kazan, Russia, Russian Federation
;
2
Kazan Innovative University named after V. G. Timiryasov (IEML), Kazan, Russia, Russian Federation
Keyword(s):
Income and Expense Estimates, Healthcare, Financial Management, Financing
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.
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