MECHANISM AND INSTRUMENTS OF MANAGEMENT OF THE MEDICAL INSTITUTION OF THE COMMUNAL NON-PROFIT ENTERPRISE IN THE CONDITIONS OF HEALTH CARE REFORM

Abstract

The article examines the features of modern reform of the national healthcare industry and features of public administration in this field, identifies the main problems in healthcare system of Ukraine from point of view of the population. The significant changes in healthcare industry since the reform adoption, as well as process of preparation and certain features of process of reorganization of healthcare institution into municipal non-profit organization are analyzed. The advantages, risks and obstacles in the work of healthcare institution as municipal non-profit organization are considered, and the directions for cost optimization are determined. It is noted that the problems of management in healthcare system should be studied and basic competencies necessary for manager of modern municipal non-profit organization are considered. The differences between financial and management accounting of municipal non-profit organization and stages of implementation of management accounting are analyzed. The study proved that healthcare industry transformation is not possible without institutional transformations contributing to further development of basic social, political and economic institutions of our society, and healthcare is considered as a system of interdependent economic systems and public administration mechanisms.

In terms of healthcare industry reform, the existing organizational technologies for preparing healthcare institutions to change the legal form from statefinanced institutions into municipal non-profit organizations (as a mandatory prerequisite for implementation of new healthcare system defined at the legislative level) are unfortunately imperfect, but ready to function in a competitive environment. Each modern municipal non-profit organization is unique, has its own organizational structure and list of services, so the management accounting structure should be clear, with the right accounting policy and reliable information, contribute to the right management decision for cost optimization, increase in profitability by introducing new health services and improvement of health service quality. It is concluded that existing organizational technologies for preparing healthcare institutions to change the legal form from state-financed institutions into municipal non-profit organizations are imperfect, but ready to function in a competitive environment.