Information support of internal control procedures in healthcare institutions

Task. The article develops comprehensive proposals for improving the information and control functions of accounting organizations on the example of healthcare institutions of the Russian Federation. The analysis of the state of activity of medical institutions, the number of specialists in this industry. The tasks of developing and complementing approaches to information support of internal control procedures in healthcare institutions, determining the main categories that require operational management decisions, have been set and solved. Methods. Based on the study of extensive empirical material, the features of the market of medical institutions and threats to their activities are investigated. In the process of research, General scientific methods of logical analysis and synthesis were used, in particular, analogies, typologies, generalizations. The basis of the study is the system and process approaches to the problem under study. Conclusions. In the current system of information support of internal control procedures in healthcare institutions, there is a need to assess threats to the activities of healthcare institutions, standardize the processes of registration of results and interaction of participants in internal control of a healthcare institution. Practical value. The conclusions and suggestions outlined in the article are aimed at developing information support for internal control procedures in healthcare institutions. The use of the proposed recommendations for the development of an information system for interaction between internal control participants in healthcare institutions will allow optimizing the work of medical organizations and solving the problem of timely management decision-making. Originality. The authors ' study was able to provide the algorithm of complex communication and use of results of internal control to meet both the needs of the facility and rapid assessment of the external effectiveness of the health system.

health care, medical institutions, internal control, information support, threats to activity