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Features of the analysis of financial activity of budgetary institution of health care

Bachina Tatyana Valeryevna  (Candidate of Economic Sciences (Ph.D.), Associate Professor, Ryazan State Radio Engineering University)

Ersilia Anna Aleksandrovna  (Candidate of Economic Sciences (Ph.D.), Associate Professor, Ryazan State Radio Engineering University)

In this article features of carrying out the financial analysis of activity of non-profit organizations are considered. The main problems of evaluating efficiency of activity of budgetary institutions are revealed. The possibilities of use of a technique of the analysis of a financial condition of the educational organization for calculation of financial performance of budgetary institutions of health care are considered. Approbation of the offered reception on the example of budgetary institution of health care of the Ryazan region is carried out. The research allowed not only to estimate comprehensively results of financial activity, but also to reveal key problems of establishment and to plan ways of their decision, thereby proved a possibility of application of the offered technique for non-profit organizations of health sector.

Keywords:Financial analysis, non-profit organization, budgetary institution, solvency, liquidity, financial stability, profitability, technique, health care.

 

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Citation link:
Bachina T. V., Ersilia A. A. Features of the analysis of financial activity of budgetary institution of health care // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№05. -С. 72-78
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