Open data use for assessment of the financial indicators of health care system

Problems of health care system are in the focus of attention of scientists, statesmen, professional community and most people today. The state and the society both need to get an objective information about health care institutions activities and financial situation. Therefore, the objective and clear assessment instruments are also required. Purpose: to develop a set of indicators for analysis and assessment of financial position of the health care institutions on the basis of public access data. Tasks: 1) to identify a research methodology; 2) to exploit the analytical potentialities of open reporting to the fullest extent. Specific features of the health care institutions accounting and possibility of using of the classic financial ratios for analysis of state-financed institutions reporting have been considered. Results: the set of indicators. It is intended for out-of-doors analysis of financial position of the health care institutions, can be a practical tool for holding sectional observations (in the context of the types, kinds, levels, sizes of institutions etc.)