LAUSR

OBJECTIVE The aim: To determine the financial and economic condition before and after the implementation of the hospital district in the Kalush Central District Hospital and to show the medical and social justification of the changes in the institution's finances. PATIENTS AND METHODS Materials and methods: The object of this study was the activity of the Kalush Central District Hospital, which is a multidisciplinary medical and preventive health care facility, in which medical assistance is provided to patients in surgical, neurosurgical, traumatological, cardiological, gastroenterological, endocrinological, urological departments, in the department of miniinvasive surgery. In order to see how the implementation of hospital districts a"ected the financial condition of medical institutions, the financial statements of the institution for 2017-2018 were used to study the financial condition of the organization. During this period medical assistance was provided to more than 92,000 patients. RESULTS Results: The reform of the health care system in 2017 took place in accordance with the developed concept of the development of medicine, which is based on the creation of hospital districts. On average, the hospital district covers about 60 kilometers of territory. Such a distance allows us to deploy a powerful network of various hospitals that are able to provide almost the entire range of medical services, starting from diagnostics and ending with urgent treatment. The hospital district is headed by an institution that coordinates the work of all institutions and recommends building such organizational and financial structures that allow the medical institution to develop and create a quality medical product. Kalush Central District Hospital coped with the reforms of medicine, the implementation of hospital districts became a significant event that changed not only the organization of the provision of medical services, but also changes in the financial and economic condition of medical institutions. In general, the financial condition of the enterprise shows that the hospital is autonomic, it is financed from its own sources of financing. CONCLUSION Conclussions: The financial condition of the enterprise shows that the Kalush Central District Hospital is autonomous, that is, to a greater extent, it is financed from its own sources of financing. However, liquidity indicators are negative, which require more e"ective management of cash #ows so that the organization can timely repay salary arrears and pay mandatory payments for the use of material resources and energy. At the same time, a large number of patients are coming to the hospital because the income level has increased, which is definitely a positive factor. However, when planning activities for the following periods, it is necessary to take into account the need to update material and technical support, as well as to find sources of increasing sta" wages.