PROBLEMS OF APPLYING FINANCIAL REPORTING ANALYSIS METHODS IN ASSESSING THE FINANCIAL CONDITION OF A STATE AUTONOMOUS HEALTHCARE INSTITUTION

At the current stage of the development of medical services, an urgent topic is the analysis of healthcare institutions and the assessment of their financial condition. The subject of the research is the methods of financial reporting analysis in assessing the financial condition of state autonomous healthcare institutions. The purpose of the study is to provide a methodological justification of the applied methods of financial reporting analysis and their transformation to methods of analyzing the financial condition of state autonomous healthcare institutions. The article presents the financial reporting data of the state autonomous healthcare institution form (0503721), form (0503730), form (0503737) [10] and the author’s methods of calculating coefficients for assessing the financial condition of the institution. To obtain a comprehensive assessment of the financial condition of autonomous healthcare institutions, many methods for calculating coefficients and their formulas have been published in scientific articles. [5; 11]. Instruction of the Ministry of Finance of Russia No. 33n “On the procedure for compiling and submitting annual and quarterly accounting statements of budgetary and autonomous healthcare institutions” does not provide for the calculation of the coefficients proposed by the authors, and the problem arises of their application in practice. As a result of the study of the problem of determining indicators (coefficients) in assessing the financial condition of healthcare institutions, it is proposed to form three groups of financial coefficients: group (1) – coefficients of non-financial and financial assets and liabilities; group (2) – coefficients of financial stability, independence and independence; group (3) – coefficients of profitability and efficiency. New coefficients proposed by the authors of this scientific article have been introduced into group (1): growth (decrease) in accounts receivable and payables with the construction of their factor models and methods for calculating the influence of factors.