+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Digest Finance
 

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

ISSUE 1, MARCH 2026

Received: 4 October 2021

Accepted: 26 October 2021

Available online: 30 March 2026

Subject Heading: Financial control

JEL Classification: L32, M40, M42

Pages: 99-116

https://doi.org/10.24891/wdwfid

Dmitrii A. ENDOVITSKII Corresponding author, 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

References:

  1. Endovitskii D.A., Churikov A.V. [Sustainability factors of budget medical institutions]. Sovremennaya ekonomika: problemy i resheniya, 2019, no. 4, pp. 63–72. (In Russ.) DOI: 10.17308/meps.2019.4/2086 EDN: QJNLVZ
  2. Endovitskii D.A., Churikov A.V. [Analysis of relationships of separate factors of sustainability of public medical institutions]. Sovremennaya ekonomika: problemy i resheniya, 2021, no. 4, pp. 59–71. (In Russ.) DOI: 10.17308/meps.2021.4/2575 EDN: ABCFCV
  3. Kazakova N.A. [The use of analytical procedures in audit and assessment of economic activities]. Finansy: teoriya i praktika, 2017, vol. 21, no. 2, pp. 113–120. (In Russ.) EDN: YQQBXT
  4. Borovitskaya M.V. [To the question about the role of analytical procedures in the audit process]. Azimut nauchnykh issledovanii: ekonomika i upravlenie, 2018, vol. 7, no. 3, pp. 57–60. (In Russ.) EDN: YLGYBV
  5. Pankova S.V., Prokop’eva Yu.V. [Essence, classification and features of analytical procedures application in audit activities]. Mezhdunarodnyi bukhgalterskii uchet, 2012, no. 45, pp. 33–41. (In Russ.) EDN: PIBKEB
  6. Baranovskaya T.V. [Economic analysis and control: Definition of relationship and boundaries interpenetration]. Ekonomicheskii analiz: teoriya i praktika, 2012, no. 33, pp. 57–64. (In Russ.) EDN: PBVREV
  7. Panina E.B., Panin S.I., Shishkina L.A. [Analytical procedures in the financial control of budgetary organizations]. Sovremennaya ekonomika: problemy i resheniya, 2019, no. 9, pp. 57–69. (In Russ.) DOI: 10.17308/meps.2019.9/2202 EDN: BWZRXK
  8. Kazakova N.A., Ivanova E.A. [Monitoring, analysis and control of financial and economic activities of management companies]. Ekonomicheskii analiz: teoriya i praktika, 2016, no. 6, pp. 124–134. (In Russ.) EDN: WBGACX
  9. Burdyug N.V. [Methodological aspects of applying analytical procedures in auditing the balneal and mud therapy inventories of the Crimean resort and recreation centers]. Mezhdunarodnyi bukhgalterskii uchet, 2015, no. 5, pp. 51–62. (In Russ.) EDN: TONFAN
  10. Novikova T.Yu., Kostrova A.A. [Analytical procedures as means of estimation of going concern principle]. Sotsial’nye i gumanitarnye znaniya, 2017, vol. 3, no. 2, pp. 112–119. (In Russ.) EDN: WGWZQB
  11. Golovin S.V. [Statutory regulation of financial control of public institutions: Current issues and ways of development]. Mezhdunarodnyi bukhgalterskii uchet, 2021, vol. 24, iss. 6, pp. 653–666. (In Russ.) DOI: 10.24891/ia.24.6.653 EDN: XHYYXF
  12. Plaskova N.S. [The development of economic analysis methodology]. Analiz. Audit, 2016, no. 1, pp. 50–57. (In Russ.) EDN: VQGQHD
  13. Sheremet A.D. [A complex analysis of sustainable development indicators of an enterprise]. Ekonomicheskii analiz: teoriya i praktika, 2014, no. 45, pp. 2–10. (In Russ.) EDN: SZUTVB
  14. Mel’nik M.V. [Assessment of the possibility of standardization of economic analysis]. Transportnoe delo Rossii, 2013, no. 4, pp. 187–190. (In Russ.) EDN: RDIZVZ
  15. Alekseeva A.I. [On the methodological substantiation of theory and practice of business analysis]. Problemy upravleniya, 2009, no. 5, pp. 74–80. (In Russ.) EDN: KVUFRB
  16. Gerasimova E.B. [Forming economic analysis paradigm]. Mir novoi ekonomiki, 2016, no. 1, pp. 94–100. (In Russ.) EDN: VPRJGL
  17. Gerasimova E.B. [The formation and the prospects of development of economic analysis standardization in Russia]. Analiz. Audit, 2017, no. 1, pp. 55–61. (In Russ.) URL: Link
  18. Mikheev V.N., Bondarenko I.G. [To the issue of methodology of the economic analysis]. Problemy sovremennoi ekonomiki, 2012, no. 2, pp. 59–62. (In Russ.) EDN: PDIEGD
  19. Kondrashova N.V. [Comparative characteristics of the contents of elements of economic analysis and business analysis]. Vestnik Voronezhskogo gosudarstvennogo universiteta. Ser.: Ekonomika i upravlenie, 2020, no. 2, pp. 45–54. (In Russ.) DOI: 10.17308/econ.2020.2/2900 EDN: YLIGHY

View all articles of issue

 

ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

Journal current issue

ISSUE 1
MARCH 2026

Archive

Видите ошибку в отчестве? Отключите перевод, это английская версия сайта!