Improving the methodology for creating a medical service based on the costs of its production

Background. Currently, the multichannel nature of financial flows determines the multivariate methods of payment for medical services, which are also influenced by the type of medical care, conditions, form of its provision, and type of institution. As a result, the cost of a medical service can vary significantly not only in different, but even in one medical organization. The lack of a unified methodological approach puts healthcare organizations in unequal conditions, as a result, public sector medical organizations are forced to seek additional resources to provide medical care to the population that meets the standards. None of the current methods for determining the cost of a medical service reflects its actual cost, since it does not take into account the structure of production costs. The aim. To improve the methodology for the formation of the cost of public services in the health care system, taking into account their resource intensity. Materials and methods. The study included the analysis of the forms of state statistical observation of medical organizations of the Irkutsk region, reports of the federal and regional accounting chambers, industry regulations, materials of scientific periodicals, conferences, monographic studies, including on the Internet; comparison of the cost of medical services in various medical organizations of the Irkutsk region; modeling methods for calculating the cost of medical services using the Cobb – Douglas production function. Results. A unified classification of medical services based on their resource intensity and an improved method of forming the cost of medical services based on the Cobb – Douglas production function are proposed, revealing the dependence of the volume of production on two factors of production – capital and labor; the cost of medical services was calculated using the example of real services provided in one of the medical organizations of the public health sector of the Irkutsk region. Conclusions. The proposed method for determining the cost of a medical service based on its resource intensity makes it possible to determine the real cost of a medical service, the full reimbursement of which will increase the financial stability of medical organizations in the public sector, which will be reflected in the improvement of their material and technical base and, as a result, will increase the quality of medical services.