Formation of a Costs Model for Patient Rehabilitation

Aims: The formation of the work of public health institution relates primarily to the category of ensuring socio-economic balance. When implementing a certain order of work of a healthcare institution, the formation of directed care and providing the best conditions for patients takes place. This process requires significant material and time costs. Under the conditions of a pandemic and a decrease in healthcare financing, there is a need to optimize costs in terms of a decrease in allocations for healthcare facilities that provide rehabilitation assistance rather than surgical treatment. So, this study aimed to develop of indicator framework for integrated monitoring of the costing process for a patient by rehabilitation medical institutions. Material & Methods: In this study, a system of factors of strategic changes in integrated monitoring of the costing process by medical rehabilitation institutions, as well as a price matrix and risk assessment criteria were applied to determine the internal pricing strategy by medical rehabilitation institutions. Findings: The authors show that the functioning of institutions that contribute to the rehabilitation of citizens should be based on the principles of distributing the correct price for the treatment for each person. Conclusion: The paper presents a model for the formation of this assessment and the method of its application in the management of healthcare institutions. The practical significance of the study is determined by the possibility of balanced determination of the share of the health care institution in the functioning of the general public health system. This will expand the range of services and identify the entities in need of managerial activity improvement.