COMPREHENSIVE APPROACH TO PROCESS CONTROL OF INCOME-GENERATING ACTIVITIES IN HEALTHCARE

Abstract

The article substantiates the necessity of implementing a comprehensive process-oriented approach to the organization of internal control in public medical institutions providing paid services. The relevance of the study is due to the steady growth in the volume of income-generating activities in the public healthcare sector, which creates specific risks associated with the combination of budgetary financing and entrepreneurial activities. The aim of the work is to develop methodological recommendations for creating an integrated control system that minimizes financial losses and ensures transparency of cash flows. Based on the process approach, the authors identify key business processes, identify the risks characteristic of them, and propose control procedures for each stage. Special attention is paid to information support of control, automated reconciliation of data from medical information systems and accounting, as well as a three-line defense model against violations. The areas of interaction with regulatory authorities and mechanisms for separate accounting of resources purchased from different sources of financing are presented. The results of the study can be used by managers and economic services of medical organizations to improve the efficiency of management decisions and financial security.