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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. (More)

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Paper citation in several formats:
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 - ISSDRI; ISBN 978-989-758-519-7, SciTePress, pages 172-177. DOI: 10.5220/0010587801720177

@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 - ISSDRI},
year={2021},
pages={172-177},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010587801720177},
isbn={978-989-758-519-7},
}

TY - CONF

JO - Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - 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
PB - SciTePress