Lomykin I. The peculiarities of financial resources management in market economy relations (on an example of treatment foundations)

Object of research - process of management of financial resources of public health services in conditions of transition to the market relations. Research purpose - development of theoretical bases, methodical theses and development of the practical recommendations directed on rising of the level of administrative decisions validity in the sphere of formation and use of financial resources of treatment-and-prophylactic establishments (TPE) in market conditions. Methods of research: general scientific methods of research, systemic approach, methods of logic generalization, economic and financial analysis. Theoretical and practical results: the approach to formation of the organizational and economic mechanism of the management of financial maintenance of public health establishments in the conditions of the market relations is scientifically developed. Novelty: the theoretical theses on an economic assessment of financial security of public health establishments and efficacy of the use of financial resources by a separate medical establishment are advanced; the mechanism of control of financial resources of TPE, focused on the use of budget and off-budget sources, including development of the financial plan on the basis of funds entering from all sources of financing and possible cost of services, is offered for the first time; financial monitoring; formation of the prices on medical services; organization of a regional marketing service; the principles of price formation in public health services are formulated; the methodical approach to formation of medical service prices with the use of a principle of labour expenditures is advanced. The model of the price is offered which gives an opportunity to determine the complete need of TPE in financing expenses, and also tariffs in the system of obligatory state medical insurance. For the first time objective necessity of differentiation of a price level for the conditions of the transitive period is proved by exception from their number the profit, adjustment quotients, separate clauses of expenses depending on social groups and the level of the incomes of medical service consumers. Degree of introduction: the received results are used in the work of the Institute of Urgent and Reconstructive Surgery of the Academy of Sciences of Ukraine, approved by the Donetsk regional public health administration and directed for practical use to medical establishments of the region. Range of use: public health services, medical establishments.