ON UNIFICATION OF ALGORITHMS FOR CALCULATING THE INDIRECT COSTS OF MEDICAL AND DIAGNOSTIC DEPARTMENTS OF MEDICAL ORGANIZATIONS

The article considers the methodological approaches to the calculation of the indirect costs of medical and diagnostic units of medical organizations. Indirect costs include the costs incurred to support the operation of several divisions of medical organizations. In this paper we introduce the concept of a "cost center" - functional structural units that perform certain medical diagnostic services, as well as ancillary services and services that are directly related to the process of providing medical care to patients, as well as those necessary for the operation of the institution as a whole. The classification of cost centers in a medical organization is also proposed depending on the volume of medical care provided. The centers A are general administrative and business units, the expenses of which are distributed to all other cost centers and practically independent of the volume of medical care provided; M centers - medical and diagnostic units where direct medical care is provided to patients (main cost centers); B centers - auxiliary cost centers, whose costs are allocated to M centers, and partially between B centers; (hospital pharmacy, nutrition unit, sterilization department, blood transfusion unit, laundry, polyclinic registry, medical equipment department, etc.), and P centers - other units in the structure of the medical organization - resource consumers who are not involved and do not provide medical services to the institution ; such centers are scientific and educational units, as well as premises and equipment leased by a medical institution to external organizations. Based on the proposed classification of cost centers, the article describes algorithms for calculating the indirect costs of medical diagnostic units using mathematical notations and formulas. As a result, the authors have generated a formal model of cost allocation between all the cost centers identified in the institution, represented in the form of an oriented graph, the vertices of which denote the set of cost centers, the directed arcs indicate the flow of cost distribution between the centers relating to the corresponding functional class, as well as distribution of general organizational expenses. In conclusion, the authors have noted that the use of these algorithms makes it possible to improve the accuracy of calculating the cost of performing medical services in the conduct of clinical and economic analysis of medical technologies, and this approach can be used in setting tariffs for payment of medical care by health authorities and CMI funds

расчет себестоимости медицинской помощи, расчет косвенных затрат, автоматизация медико-экономических расчетов, центры затрат, calculation of the cost of medical care, calculation of indirect costs, automation of medical and economic calculations, cost centers

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