The purpose of this article is to describe the key aspects of the transformation of outdated business models of private healthcare institutions in Ukraine. The article supports the point that existing business models of private medical institutions could be improved based on assessing the quality of services provided and creating a unique value proposition using modern marketing tools for the development of business models. On the basis of the economically substantiated business model development strategy of «MEDICOM Anti-Aging Clinic», theoretical conclusions have been empirically confirmed and their applied significance has been proved.
Productivity gains play a crucial role in value creation and distribution in firms. This chapter connects the strategy framework of value creation and value capture with the tools from the productivity literature in order to understand better how returns are distributed between different stakeholders in the business and how this distribution might evolve over time. The authors distinguish between business model innovation and replication as two genuine sources of value creation. The historical analysis of Southwest Airlines in the US airline industry illustrates the insights that can be gained using a formal model to measure productivity gains at the firm level.
This article attempts to answer the question if there is a possibility of reporting information in financial statements about the realisation of a business model. For this purpose, the accounting system has been assessed. This assessment includes four stages: identification of a business model used by the company, identification of the accounting policies adopted by the company, assessment of the quality of information about the realised business model, transformation of the reported data from the accounting system to eliminate the distortions in the context of the business model. Verification of the above assessment was carried out on the basis of the financial statements of three developers.