Особливості застосування методичного інструментарію забезпечення конкурентоспроможності послуг медичної сфери в системі управління закладами охорони здоров'я

• Datum: 2025
• 1. Verfasser: Купріна, Наталія
• Format: Artikel
• Sprache: Ukrainian
• Veröffentlicht: Odesa National University of Technology 2025
• Online Zugang: //journals.ontu.edu.ua/index.php/fie/article/view/3174
• Назва журналу: Food Industry Economics

Based on generalization of the theoretical research of the scientists and practical publications, the research has been carried out on the most important scientific and practical problems in the selection and use of methodological tools of management accounting to ensure the competitiveness of medical services in the system of managing health care assets in the current conditions of their functioning in Ukraine. It has been substantiated that the management accounting use and its modern methodical tools are included in the system of managing the activities of subjects of various industries, both in Ukraine and in the economically developed foreign countries and it directly ensures operational efficiency and competitiveness. It has been reported that use of a management accounting  tool - a budgeting system in such health care institutions for the implementation of operational planning of future activities, the formation of the system of budgets for income, expenses, financial results,  investment attraction  and relevant  budgetary control even in the process of  current operations  activities, allows us to ensure not only a satisfactory financial position, the profitability  in the provision of medical services and the optimization of expenditures, but also  feasibility of  profit formation and own sources of financing  such as  a mortgage. The promotion of an effective digital tool for carrying out the management accounting in the area of health protection has been proposed: the establishment of a current integrated system of budgeting, consolidation, management of cash flows and liquidity based on the combined strength of artificial intelligence and ready-made solutions from UBC Analytics on the IBM Analytics platform. It has been proven that the UBC Analytics budgeting system on the IBM Planning Analytics platform allows to adapt to the specificity of the subject’s activity, which is very important for the institution of the protection of health in Ukraine, the activities and functioning of this institution at the medical services market has diversity, specificity and legislative and regulatory restrictions.