General Expenses in the Provision of Public Health Services in Hospitals

Specific expenses for general business needs as a part of the basic standard cost rate for a public service in the healthcare sector reflect the costs for the infrastructure facility itself, including the area of subdivisions of medical organizations in which a public service is provided, the conditions for providing medical care, and the capacity of the medical organization. Calculation of costs for this part of the basic rate is usually carried out by the method of the most effective institution or by the median method. This leads to high differentiation of the value of the basic standard cost for the corresponding public service, and to artificial and unreasonable use of correction coefficients individualizing the costs of medical organizations, which contradicts to the state policy on control of efficiency of the use of budgetary funds. The purpose of the study is to develop proposals for changing the methodology for accounting general expenses in the structure of the standard of financial costs for public health services on the example of the state service “Specialized medical care (except for high-tech medical care), not included in the basic program of compulsory medical insurance, according to the profile Phthisiology”, provided in hospital conditions.