Rendovych P. Financial providing of companies of the resort complex

Object - the formation and use of financial resources of a resort complex. Purpose - to deepen the theoretical principles and practices of financial analysis of companies sanatorium scope and justification of proposals for its improvement. Methods - induction, deduction, historical, generalization, abstraction, ordering, grouping, comparison, factor, economic and statistical analysis, synthesis, formalization, extrapolation, generalization and economic-mathematical modeling. Results - The theoretical position, peculiarities to determine the effectiveness of financial-economic activity of spa businesses, developed recommendations to improve financial security. Novelty - The mechanism of financial support, methodical approach to the division of operating costs, reasonable organizational and methodological principles of gradual engagement tools debt financing, improved financial management of the organization through its decentralized organizational structure and the creation of centers of financial responsibility. Introduced in the activities of the department of financial and resource support of the Ministry of Health of Ukraine, State Enterprise "Sanatorium" Crystal Palace "sanatorium" Naftusya Prykarpattya", the learning process of the Ternopil National Economic University. Industry - economics.