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Economic Analysis: Theory and Practice
 

Improving the financial management of State healthcare institutions

Vol. 15, Iss. 5, MAY 2016

PDF  Article PDF Version

Received: 9 October 2015

Received in revised form: 22 December 2015

Accepted: 22 March 2016

Available online: 18 May 2016

Subject Heading: ANALYSIS OF FINANCIAL CAPITAL

JEL Classification: G28, I00

Pages: 85-98

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation
paa@hotmail.ru

Khansuvarova E.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation
EV-Artamonicheva@yandex.ru

Yashin K.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation
unn@unn.ru

Subject The article considers the optimization of finance management of State healthcare institutions.
Objectives The aim is to clearly define the limit of social guarantees provided through public budgets, and create new mechanisms of social protection of citizens within the pursued public policy.
Results We have built a matrix model of efficient cooperation of medical establishment with insurance companies. The model serves as a method of assessing the effectiveness of investment projects. It operates by two major variables, i.e. a discount and anticipated increase in demand for services, and enables to determine the efficiency of project implementation by selected groups of services and the overall commercial activities of the hospital.
Conclusions and Relevance This model is universal and can be used to assess the performance of public and private medical organizations. In addition, the matrix model is suitable for embedding a scenario model into it, that is the assumption that the expected increase in demand may vary in three different scenarios: negative, optimistic and the most probable one, on which basis the weighted average expected increase in demand is determined.

Keywords: cash flow, healthcare, financing, scenario

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