SUBSTANTIATION OF RESOURCE SUPPORT FOR THE SANATORIUM AND RESORT SECTOR REHABILITATION

Topicality. The current conditions require economic recovery through social and environmental support. The sanatorium and resort sector plays a crucial role in the rehabilitating the social sphere and stimulating regional economic recovery. Effective resource support serves as a key factor in enhancing the competitiveness of sanatoriums, improving service quality, and ensuring the sustainable development of the industry, particularly within the context of post-war recovery. However, the rehabilitation of the sanatorium and resort sector faces numerous contradictions, primarily concerning organizational and legal regulation. One of the major issues is the lack of alignment between this sector and the general healthcare system due to the involvement of multiple administrative structures with different mandates and development strategies. This situation necessitates their integration into a unified action plan, viewing sanatorium and resort rehabilitation sector through the lens of resource support for its development. Thus, rehabilitation is an integrated and unifying system aimed at maintaining a stable balance and optimizing economic growth, ensuring access to natural resources, and improving public health. The operationalization of the rehabilitation approach requires the implementation of intersectoral cooperation, primarily between public health, the natural environment, social development, and economic growth. It is advisable to categorize the key resource support of the sanatorium and resort sector according to types of assets, such as natural, infrastructural, technological, intellectual, human, financial, and social resources, to facilitate further eco-economic analysis for the sector’s rehabilitation. Aim and tasks. The aim of this article is to define the conceptual framework of the sanatorium and resort sector rehabilitation and to substantiate the directions of its resource support. The research objectives include identifying the types of economic activities of business entities in the sanatorium and resort sector at the regional level, analyzing their financial indicators, and determining the relationships and interdependencies between these indicators. Materials and Methods. The theoretical and applied foundations of the study were established using scientific abstraction for theoretical generalization and justification of the conceptual framework of the article. A comprehensive approach was employed in the article to analyze the types of economic activities of business entities in the sanatorium and resort sector, which includes financial data analysis, comparative analysis, and the application of correlation methods to identify the most financially sustainable types of economic activities. The findings confirm that the profitability of the sanatorium and resort sector is fully dependent on the extraction and further commercialization of natural therapeutic resources. Additionally, the quantitative indicator of economic activities demonstrates a direct interdependence with resource provision and the sector's effective rehabilitation. Research results. The article substantiates approaches to defining the resource provision of the sanatorium and resort sector for its rehabilitation, which, according to Ukrainian legislation, encompasses medical, economic, infrastructural, social, and environmental aspects. A definition of the rehabilitation of the sanatorium and resort sector is proposed as a process of recovery and post-war development of sanatorium and resort facilities, aimed at ensuring effective operation through the integration of medical, economic, infrastructural, social, and natural resources. Conclusion. The article analyzes the interconnections and influencing factors of economic activities of business entities in the sanatorium and resort sector and their profitability at the regional level. It has been proven that the regional development of the sanatorium and resort sector is uneven: while steady growth is observed in the western regions, the central and southern regions experience financial losses. The highest increase in profitability in 2023 was recorded in Zakarpattia, Poltava, and Volyn regions. Sanatoriums engaged in the production of mineral waters and non-alcoholic beverages (NACE 11.07) demonstrate the best financial results, while the tax burden on the sanatorium and resort sector remains relatively low, which does not create significant financial pressure on business entities.