Development of Methodological Aspects of Assessing the Efficiency of Healthcare Institutions

The paper deals with a topical issue of financial management optimization in the public healthcare institutions. Within the framework of the ongoing government policy, it is necessary to determine the scope of social guarantees provided by the budgets and create new mechanisms of social protection of citizens. Implementation of this task is dependent on the condition and stability of the state and municipal finance, which are the main source of funding for the tasks and functions of the state. The proposed method for assessing the performance of healthcare institutions on the basis of accessibility and quality of medical aid and resource provision of medical aid involving an aggregated standardized indicator allows estimating the efficiency of financial management when reaching planned targets of accessibility and quality of medical aid in healthcare institutions. The practical aspect of this method is that it generates new opportunities for assessing the performance of healthcare institutions using an unlimited number of indices. Putting this method into practice in municipal districts and regions enables one to analyze and evaluate the economic state of healthcare facilities and make prompt decisions that will contribute to the favorable development of territories at local level and on a global scale.