Nikolai V. EGOROVCheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation egorovnikolay@inbox.ru ORCID id: not available
Subject. This article considers analytical possibilities for monitoring the effectiveness of commercial medical organizations according to their medical equipment. Objectives. The article aims to identify and substantiate the recommended values of the share of fixed assets in the total amount of property (assets) as an indicator of sufficiency for the effective operation of commercial medical organizations. Methods. For the study, we used deduction, analysis, synthesis, analogy, comparison, extrapolation, abstraction, as well as analytical calculations of the influence of factors. Results. It was not possible to establish an unambiguous criterion for assessing the risks of insufficient equipment as a factor in the inefficiency of the organization's activities. The indicators of municipal medical organizations have significant variability, which is explained by the purchase of equipment by some clinics at the expense of national projects. Conclusions and Relevance. In the context of the unstable situation in the Russian economy, the financing of medical institutions is uneven. Commercial medical organizations, such as newly opened ones, have a sufficient set of high-tech equipment and its share in assets is large. This, to some extent, reflects the specialization of medical companies and their age. In this regard, the risks of inefficiency, since companies with up-to-date equipment are in a winning competitive position, increase in diversified organizations. The results of the study of the structure of the balance sheet of medical organizations and the share of fixed assets may be useful for the development of methods for controlling the risks of inefficiency.
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