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Economic Analysis: Theory and Practice
 

On applying the methods of economic analysis in financial control of public medical institutions

Vol. 20, Iss. 12, DECEMBER 2021

Received: 4 October 2021

Received in revised form: 14 October 2021

Accepted: 26 October 2021

Available online: 27 December 2021

Subject Heading: THEORY OF ECONOMIC ANALYSIS

JEL Classification: L32, M40, M42

Pages: 2190–2209

https://doi.org/10.24891/ea.20.12.2190

Dmitrii A. ENDOVITSKII Voronezh State University (VSU), Voronezh, Russian Federation
rector@vsu.ru

https://orcid.org/0000-0002-0030-0252

Nadezhda V. KONDRASHOVA Voronezh State University (VSU), Voronezh, Russian Federation
n.kondrashova@outlook.com

https://orcid.org/0000-0002-8818-0944

Sergei V. GOLOVIN Voronezh State University (VSU), Voronezh, Russian Federation
golovin@econ.vsu.ru

https://orcid.org/0000-0002-9722-4523

Andrei V. CHURIKOV Voronezh State University (VSU), Voronezh, Russian Federation
churikovav1@yandex.ru

https://orcid.org/0000-0002-5618-5564

Subject. The article addresses the economic analysis as a separate field of science and practice. During its development, it has been updated for new subjects, objects, areas, interests, thereby expanding the directions of its application.
Objectives. The aim of the study is to apply the methods of economic analysis in the implementation of financial control measures in relation to public medical organizations.
Methods. The study rests on a bibliographic study of current scientific and periodical economic literature. We also apply methods of scientific cognition, like dialectical method, analysis and synthesis, detailing, observation, generalization, comparison, classification, etc.
Results. The paper states the interdisciplinarity of economic analysis and control. Analytical procedures belong both to control measures and to analytical work in general. Methods of economic analysis are the tools of financial control.
Conclusions. Analytical procedures are specific actions of the controller that are based on methods of economic analysis, with the help of which the objectives of control measures will be achieved.

Keywords: method of economic analysis, analytical procedure, financial control, control measure, public healthcare institution

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