Importance Under economic uncertainty, it is crucial to provide high quality medical services and improve performance of public health facilities through enhancing the management of all processes and building the required resource potential. Managers of public health facilities need complete and accurate information to support managerial decision-making processes. Objectives It is particularly important to analyze the efficiency of operations of public health institutions using the indicators of accounting and analytical registers broken down by major processes. This will enable managers and all interested users to compare results with peer institutions and forecast further development. The study aims to define the composition of the registers, their formats, and a set of indicators broken down by selected business processes of public health institutions. Methods The study rests on the systems approach. We employed the dialectical method to consider the operations of public health facilities from the perspective of their key processes. Results To increase the information capacity of the system, we offer forms of accounting records containing information about financing each process of medical facilities, expenditure of funds based on major processes of activity, the status of settlements with insurance companies. Conclusions Generating information in accounting registers by major processes of activity of public health facilities will enable to control the efficiency of each area and reveal reserves for further development. This will bolster competitive advantages of medical and preventive treatment institutions within the health care system.
Keywords: economic analysis, accounting information system, public health facility, analytical registers, medical and preventive treatment institutions
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