Analysis and analytical methods in the planning system of health care institutions

IF 3.3 3区 管理学 Q1 BUSINESS, FINANCE Journal of Accounting and Public Policy Pub Date : 2023-07-07 DOI:10.26642/ppa-2023-1(7)-41-46
S. Sysiuk, Vasyl Kyryk, M. Timchev
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Abstract

In the article, a critical assessment of the planning system in the field of health care in modern conditions was carried out, a list of plans and their relationship with the management of the activities of a medical institution were identified. It is proposed to strengthen the adaptability of plans to the requirements of the management system; the principles of improvement of the plans were formed (in terms of their standardization and content content). On the basis of the method of generalization and critical analysis, the main problem areas in planning have been identified, for which the application of analysis and its methods will be a reasonable solution. Attention is focused on areas of improvement and the planning algorithm in accordance with the developed author's approach. The development of such an approach is based on an assessment and analysis for the purpose of identifying problems in planning. Thanks to these methods, a study of the indicators of financial provision of health care was also carried out, directions for solving management tasks were formed in terms of improving planning and analytical work. Synthesis, grouping, generalization, comparison was used to identify directions and improve the planning methodology algorithm, including by applying analytical methods in its implementation. Due to this, using tabular and graphic methods, formalization, an approach to conducting a comprehensive assessment of the current state of activity and resources of the health care entity was formed, and its main stages were described and the necessary comparative indicators were determined. Implementation of the proposed approach makes it possible to improve planning in health care and contributes to the development of real and objective plans for the activities of medical institutions.
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医疗机构规划体系中的分析与分析方法
在这篇文章中,对现代条件下卫生保健领域的规划系统进行了批判性评估,确定了一系列计划及其与医疗机构活动管理的关系。提出了加强方案对管理体系要求的适应性;形成了计划改进的原则(从计划的规范性和内容内容方面)。在综合分析和批判分析的基础上,确定了规划中存在的主要问题领域,运用分析及其方法将是合理解决这些问题的方法。注意的重点是改进的领域和规划算法按照开发作者的方法。制订这种办法的依据是为查明规划中的问题而进行的评估和分析。通过这些方法,还对卫生保健财政提供指标进行了研究,在改进规划和分析工作方面形成了解决管理任务的方向。采用综合、分组、概化、比较等方法确定规划方法学算法的方向,改进规划方法学算法,包括在实施中应用分析方法。因此,采用表格和图形方法,形成了一种对保健实体的活动和资源现状进行全面评估的形式化方法,并描述了其主要阶段,确定了必要的比较指标。实施拟议的办法可以改进保健方面的规划,并有助于为医疗机构的活动制定真实和客观的计划。
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来源期刊
CiteScore
4.80
自引率
2.80%
发文量
75
期刊介绍: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
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