Subject. The article deals with maximization of financial result of a dental medical organization, depending on the quality of dental services. Objectives. The study aims to evaluate the possibility of using the Markov random process for fee-based dental services, Kolmogorov equations for limiting probabilities of states; to develop a graph of possible states of the process of providing paid dental care, using the Markov random process; to develop an economic and mathematical model of financial result management depending on the quality of fee-based dental services. Methods. To increase the transparency and validity of management decisions, I developed a graph of possible states of the system for paid dental services, using the Markov random process, Kolmogorov equations for limiting probabilities of states, and an economic and mathematical model for managing financial results. Results. In the MS Excel software environment, the dependence of the probability of finding the S system in states S0 (public demand for paid dental services), S1 (provision of services of acceptable quality) and S2 (provision of services of unacceptable quality), and the financial result depending on the proportion of returns of patients who received services of unacceptable quality, was obtained. Conclusions. With a 10% increase in prices for fee-based dental services for each additional year of warranty, the financial result per service decreases by 4.86%, and with an increase in the warranty period from 1 year to 2.5 years, followed by an increase to 5 years, by 6.65%.
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