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

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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



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For citations:

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

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