PHARMACOECONOMICS. Modern pharmacoeconomics and pharmacoepidemiology

Advanced search

Financial statistical reporting by medical organizations: shortcomings and areas of optimization

Full Text:


The article discusses some of the shortcomings in financial statistical reports provided by medical organizations in the healthcare sector, namely: duplication and intersection of indicators in different reporting forms, the inconvenient data format for their presentation and analysis, the lack of correlation between indicators of statistical reporting and internal management accounting. To solve these problems, the authors propose the ways of improving the financial reporting by medical organizations: among them, optimizing the system of indicators, abandoning the statistical reporting forms in favor of creating databases (possibly, with outsourcing assistance), as well as creating the uniform rules for maintaining internal management accounting in medical organizations.

About the Authors

M. L. Lazareva
Center for Healthcare Quality Assessment and Control of the Ministry of Health of the Russian Federation
Russian Federation

Maria L. Lazareva – Chief Specialist, Department of Methodological Support for Payment Methods in Medical Care;

Tel.: +7 (495) 783-19-05;

10-5 Khokhlovskii pereulok, Moscow 109028

I. V. Tyurina
Center for Healthcare Quality Assessment and Control of the Ministry of Health of the Russian Federation; Russian Presidential Academy of National Economy and Public Administration, Federal State Educational Institution of Higher Professional Education
Russian Federation

Irina V. Tyurina – Researcher, Laboratory of Health Technology Assessment, Institute of Applied Economic Studies, Russian Presidential Academy of National Economy and Public Administration; Deputy Head, Department of Methodological Support of Standardization, Center of Healthcare Quality Assessment and Control, the Ministry of Health of the Russian Federation;

10-5 Khokhlovskii pereulok, Moscow 109028;

82 Vernadskogo prospect, Moscow 119571



1. Kakorina E. P., Ogryzko E. V. Some problems of medical statistics in the Russian Federation. Menedzher zdravoohraneniya. 2012; 6: 40-46 (in Russian).

2. Taraskina A.V., Zurnadzh’yants Yu.A. Internal reporting in the system of performance analysis of public health institutions. Mezhdunarodnyy buhgalterskiy uchet. 2016; 3 (393): 18-36 (in Russian).

3. Kolesnik V. I., Toropova I. S. Improving health management processes in the region: statistical aspect. Problemy sovremennoy ekonomiki. 2016; 4 (60): 200-203 (in Russian).

4. Tyurina E. M. Statistics errors. On the main violations and comments in the provision of statistical reporting agencies. Research Institute of Healthcare and Medical Management (in Russian) [Electronic resource]. URL: Accessed: 31.10.2018.

5. Zaychenko N.M.,Lebedev G.S.Selected problems of medical statistical reporting and ways forward. Sotsial’nye aspekty zdorov’ya naseleniya (in Russian) [Electronic resource]. Rezhim URL:,ru_RU.CP1251/. Accessed: 31.10.2018.

6. Order of Rosstat of September 29, 2017 No. 646 “On approval of statistical tools for the organization of federal statistical monitoring in the field of health protection by the Ministry of Health of the Russian Federation” (in Russian).

7. Order of Rosstat of 17.04.2014 No. 258 “On Approval of Statistical Tools for Organization by the Ministry of Health of the Russian Federation of Federal Statistical Observation in the Field of Compulsory Health Insurance” (in Russian).

8. Konovalov A. A. Topical legal aspects of the organization of the medical information and analytical center in the course of its functional evolution. Vrach i informatsionnye tekhnologii. 2006; 2: 6-12 (in Russian).

9. Putina S. A. Financial monitoring and control of the implementation of territorial programs of state guarantees of free medical care: current problems and directions of development. Fundamental’nye issledovaniya. 2015; 8: 605-610 (in Russian).

10. Verikovskaya S. V., Gordeeva E. N. The relevance, problems, features and trends in the development of outsourcing in medical organizations. Marketing i logistika. 2017; 2 (10): 33-44 (in Russian).

11. Stolbov A. P. Personal data processing in healthcare: new requirements and problems. Menedzher zdravoohraneniya. 2011; 7: 42-49 (in Russian).

For citation:

Lazareva M.L., Tyurina I.V. Financial statistical reporting by medical organizations: shortcomings and areas of optimization. PHARMACOECONOMICS. Modern pharmacoeconomics and pharmacoepidemiology. 2018;11(4):61-66. (In Russ.)

Views: 31

ISSN 2070-4909 (Print)
ISSN 2070-4933 (Online)