Objective: To demonstrate the financialandclinicalvalue of ABC/VENanalysisforevaluating the rationalityofresource allocation underbudgetary constraints.

Material and methods. Data from the inventory and expenditure records of a psychiatric facility for the period 2022–2024 were analyzed. Pharmaceutical expenditures were calculated (ABC-analysis), and rational medicine use was assessed (VEN-analysis). The categories and structure of expenditures were evaluated using ABC/VEN matrix analysis. Spearman’s correlation coefficient and an optimization coefficient were calculated to determine the relationships between variables and evaluate the rationality of resource allocation in terms of the alignment of expenditures with clinical significance.

Results. During the analyzed period, the share of Category I expenditures increased both in terms of the number of subcategories (from 57.9% to 86.66%) and costs (from 84.7% to 96.98%). Conversely, the share of Category II decreased both in terms of the number of items (from 38.6% to 10.34%) and costs (from 14.6% to 3.02%). Category III expenditures (low-priority drugs) were gradually eliminated from the procurement structure, dropping from 3.5% to complete absence in 2024. An increase was observed in the optimization coefficient for Subcategory AV (up to 0.47 in 2023–2024), alongside a growth in the share of expenditures for Group V medicines from 48% to 97%. Subcategories AN and AE were completely eliminated, and the correlation between the shares of medicine items and expenditures became stronger.

Conclusion. In 2022–2024, the procurement structure realigned toward Category I, which is consistent with the principles of evidence-based medicine and the strategic objectives of expenditure optimization while maintaining a high level of therapeutic efficacy.