MANAGEMENT ANALYSIS OF MATERIAL COSTS OF MUNICIPAL HEALTH CARE INSTITUTIONS

Abstract

The Ukrainian healthcare system is experiencing a persistent shortage of financial resources to support the activities of municipal medical institutions. Under such conditions, management accounting and analysis of material costs become one of the key tools for effective resource management and ensuring the financial stability of the institution, in particular, increasing the efficiency of using budget and own funds, ensuring the economic viability of medical services, supporting management decision-making, transparency and minimizing corruption risks, as well as adapting to modern standards of quality and safety of medical care. Therefore, the relevance of analyzing material costs of municipal healthcare institutions for the purpose of their further optimization is beyond doubt.

The purpose of the article: to investigate the volume and proportion of material costs in the total operating costs of municipally owned healthcare institutions and to develop recommendations for their optimization.

To ensure the quality of the research results, the following scientific methods were used: abstract-logical - for a thorough analysis of the problem and generalization of the research results, comparison - for establishing the specific weight of material costs in the total volume of operating costs for the studied healthcare institutions, the ABC analysis method - for grouping healthcare institutions by the volume of material costs.

Results. The article substantiates the significance of the management analysis of material costs in the activities of healthcare institutions. The content of the effects of the introduction of management accounting and analysis of material costs is described. The specific weight of material costs in the total operating costs of municipally owned healthcare institutions is determined. Using ABC analysis, the municipal institutions subordinate to the Department of Health of the executive body of the Kyiv City Council (Kyiv City State Administration) were grouped according to the criterion of the specific weight of material costs in the total operating costs. Generalized recommendations for optimizing material costs for certain groups of municipally owned health care institutions have been formulated.

The scientific novelty of the study is the determination of the specific weight of material costs in the general structure of operating costs of municipally owned health care institutions, which is important for adjusting the management strategy of the latter in conditions of limited funding.

The practical value of the study is the developed generalized recommendations for optimizing material costs depending on their volume in the general structure of operating costs of municipal health care institutions.