FINANCIAL ASPECTS OF THE ACTIVITIES OF SANATORIUM AND RESORT INSTITUTIONS

Abstract

It has been established that the natural and climatic conditions and available recreational resources, which are endowed with individual regions of Ukraine, allow to fully ensure the development of services of sanatorium and resort institutions not only for domestic needs, but also their full provision of such services for foreign visitors. It is emphasized that the financial and economic activities of sanatorium and resort institutions have a certain pronounced specificity of organizing activities and ensuring their functioning, which is expressed in the specialized medical direction of activities and its financing. It has been proven that given the certain decline in recent years, both of individual resort and sanatorium complexes and the industry as a whole, there is an objective need to develop public-private partnership in the industry, increase the competitiveness of state and municipal institutions by making management decisions and investing funds in their renovation and modernization, as well as to reduce costs for the maintenance of unprofitable or closed institutions, to explore the prospects of transferring them to the housing stock for internally displaced persons. It was determined that, given the socio-psychological tension within the country and the military-political instability, the need to develop the sanatorium and resort industry is a direction that cannot be ignored by both society and government departments and ministries. It was emphasized that sanatorium and resort institutions actually have a specialized purpose, as institutions aimed at providing a certain list of medical services, the development of a financial and economic component aimed not only at consuming budget funds, but also at making a profit will be a stimulating factor for the development of the material and technical base of state and municipal institutions. It was noted that institutions that are part of the structure of state and municipal departments should take measures to renovate both the sanatoriums themselves and their material and technical base in order to increase competitiveness. Stable and effective functioning of the sanatorium and resort complex is one of the key aspects of the socio-psychological direction, which promotes and ensures the restoration of health.