FINANCIAL SUPPORT OF THE ACTIVITIES OF SANATOR AND RESORT INSTITUTIONS IN UKRAINE: ANALYSIS OF THE SITUATION AND WAYS OF IMPROVEMENT

The article highlights current issues that highlight the need for further development of the recreational business to maintain and increase human capital in Ukraine and the world. In order to assess the quality of financial support of sanatoriums in Ukraine, their distribution by ownership structure as of 2022 and analyzed the importance of key indicators of efficiency of sources of funding according to the financial statements of PJSC «Mirgorodkurort» and PJSC «Truskavetskurort». It has been established that in recent years the analyzed institutions were in unsatisfactory financial condition, primarily due to lack of working capital and low profitability or even unprofitable activities. A number of possible ways of increasing the volume of own financial resources from internal and external sources in terms of practical implementation by domestic sanatoriums have been proposed.