Competitiveness of health facilities – accounting and analytical approach
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National University of Water and Environmental Engineering
Medical Center for Postgraduate Education, Warsaw, Poland
NZOZ Diagnostics Kutno, Poland
Viktoriia Vovk   

National University of Water and Environmental Engineering, S.Bandery 40, M.12, 33014 Równe, Ukraine
Med Og Nauk Zdr. 2018;24(3):176–183
The aim of the study is to investigate the practice of repports of Ukrainian health care institutions on indicators of efficiency described in the brief of target-oriented budget programmes, as well as to identify the level competitiveness in the health care system in Ukraine compared to health care systems in Poland and Russia, by using the above indicators. Materials and Method.

Material and methods:
The legislative Acts as well as statistical data obtained from the European database ‘Health for All’ were used as research materials. The descriptive method, the method of generalization, the method of ranks, and the systemic, comparative and statistical types of analysis were used as the main methods of research.

Regarding the level of competitiveness of the healthcare system, it was established that Poland had the highest rates according to the criterion of minimum points. The next was Ukraine, followed by Russia. The efficiency and quality indicators played a significant role for Poland. The product indicators were the lowest for Russia.

1) Implementing integrated reporting is recommended, which would generalize the evaluation of the effective indicators of the implementation of State medical target programmes as one of the important factors for the competitiveness of direct medical institutions. 2) It is necessary to reform the accounting of national medical units (as part of State policy), based on the accounting principles in accordance with national accounting standards in the public sector. 3) At the State level, Ukraine should pay attention to indicators that are not high enough in comparison with the leading positions of the Polish health system, namely, indicators of efficiency and quality.

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