FINANCIAL RESOURCE MANAGEMENT IN HEALTHCARE INSTITUTIONS: AN ANALYTICAL APPROACH
DOI:
https://doi.org/10.11603/1681-2786.2025.4.15904Keywords:
healthcare system financing; healthcare models; National Health Service of Ukraine; international cooperation.Abstract
Purpose: to analyze existing sources of financing of healthcare institutions in Ukraine and to determine the optimal ways to improve the healthcare financing model, taking into account international experience and modern challenges, in particular war, pandemic and reform. Materials and Methods: the study used official regulatory documents, budget and analytical reporting, examples of interaction between public and private structures in the healthcare sector, as well as international experience. Methods of comparative analysis, systematization and description were applied. Results: three key healthcare financing models were analyzed – budgetary, insurance and private, which are conditionally implemented in the UK, Germany and the USA, respectively. It was established that a mixed model with a dominance of the budgetary component is used in Ukraine. The main sources of financing are the state budget (through the Medical Guarantees Program), local budgets, as well as international aid. The healthcare financing reform provides for the principle of “money follows the patient”, centralization of management and digital transformation, while the National Health Service of Ukraine plays the role of a strategic purchaser of services. The positive impact of international partnership (WHO, World Bank, USAID, UNICEF) on the modernization of the system is analyzed. Conclusions: an effective healthcare financing model in Ukraine requires a combination of several sources: state, local, private and international. The priority areas are the development of public-private partnerships, strengthening the autonomy of medical institutions, digitalization of financial management and empowerment of local communities. Further research should be aimed at assessing the effectiveness of these mechanisms and developing strategic financing taking into account regional needs.
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