The purpose of the article is to identify the possibilities of medical institutionsdevelopment in the conditions of change of health care financing mechanism withtaking into account the further orientation on autonomization of medical institutions,which received the status of enterprises.The paper implies active implementationof new planning methods that are alternative to the traditional national approachto expenses accounting and their analysis, which are fundamentals of planned financial indicators calculation.The transformation of the financial mechanism inthe healthcare sector necessitates a financial provision for medical institutions,that includes, first and foremost, a reasonable calculation of cost of medical institutions services.Methodology.The methodology of the study is to use a combination of methods: economic analysis, synthesis, comparison – to estimate the actual values of financial indicators; economic-mathematical modeling and forecasting; systematic analysis, typification and comparison of observations, grouping,generalizations – during the process of making final conclusions based on theresults of analytical studies.The scientific noveltyof the resultsobtainedconsistsnewapproach offered by authors that let medical institutionsolve existing practical andmethodological issues of correlation between current actual expenses and, forecastfinancial needs of medical institution in variable functioning conditions. The authors prove that the further development of medical institutions is impossiblewithout reasonable pricing of healthcare services. The existing «Methodology ofhealthcare services cost calculation»is aimed at standardization and unification ofexpenses accounting methods, but does not promote getting veracious calculabledata, which should be used in financial planning and modelling. Conclusions.Thecombination of analysis methods presented in this paper enables to make a forecastabout the financial needs of the medical institution in the status of the enterpriseon the basis of scientifically-based approaches. The use of the CVP-analysis method allows to purposefully manage the main financial indicators that are taken intoaccount in different scenarios, and the correctness of their analytical applicationat the hospital level is included in a justified approach to a higher level of generalization in accordance with the theory of averages.There is a high bankruptcy riskfor a medical institution in the status of an enterprise in a case of insufficientlevel of reimbursement of medical institution expenses within the limits of statemedical insurance, as well as within limited possibilities of receiving income frompaid medical services. For more effective realization of medical institutions «autonomization», it is necessary to improve the legislation in terms of free choice ofthe list and volume of paid medical services, economic approaches to pricing forpaid medical services and a clear policy of the state within a support of healthcare capital investment programs.Effective, purposeful preparatory work of reasonable financial indicators usage, taking into account current legislation, will enablethe medical institutions to be competitive in the healthcare market.
Keywords: medical services, expenses, financial planning, analysis methods,performance, variable and fixed costs, marginal analysis