Моделювання сталого розвитку системи охорони здоров’я на засадах синергії ефективного публічного управління та цифрового обліково-аналітичного забезпечення

The object of research is the public administration system in the healthcare sector and its transformational changes under the influence of digitalization. Currently, new challenges for the healthcare system are emerging in the global world. These include global pandemics, active hostilities, migration shifts and processes, economic instability, and digital transformation. That is why ensuring the sustainability of the healthcare system is a critically important aspect of creating appropriate conditions for the social well-being of the population. The paper examines the system of management decisions in the medical field, which is considered as a multi-component dynamic structure that must adaptively respond to the challenges of the external environment and conditions of uncertainty. The paper substantiates a conceptual model of health care system sustainability based on the synergy of public administration and accounting and analytical support. The model is based on the concept of adaptive system dynamics and feedback, which allows mathematically determining the level of management actions on the level of sustainability of the healthcare system. The results of the analysis among five countries (Ukraine, Poland, USA, Germany and Estonia) are presented according to the indicators: healthcare spending in GDP, human resources and level of digitalization. Methodologies used: correlation-regression analysis, index method, comparative analysis. The results obtained showed a high level of causality and correlation between digital tools and economic performance, considering data verification by accounting and analytical support (Pearson coefficient rxy > 0.85 for leading countries), which confirm the relevance of their implementation. The obtained data of the integrated index of health system sustainability (IS for Ukraine increased by 0.28) confirm that the introduction of public management tools in health care allows for a transition to its proactive management.