IMPROVEMENT OF MANAGEMENT OF ORGANIZATIONS IN THE SPHERE OF MEDICAL SERVICES IN THE REPUBLIC OF CRIMEA

The article is devoted to the development of strategic directions for improving the management of organizations in the field of medical services based on the creation of stationary emergency departments in the Republic of Crimea. Within the framework of the national projects «Healthcare», «Demography», «Digital Economy», the need to create in-patient emergency departments in the region has been substantiated, which will allow for the proper provision of medical care to emergency patients, including those in need of short-term treatment, and thereby reduce unnecessary hospitalization of patients who do not require specialized medical care in a hospital setting.

DEVELOPMENT OF THE RUSSIAN FEDERATION’S HUMAN CAPITAL AND ITS POSITION IN INTERNATIONAL RATINGS

The Russian Federation has the largest territory in the world, but the quality of human capital and its distribution throughout this territory requires careful analysis. During the period of crisis, geopolitical and geo-economic instability, our state provides serious support to the national economy in order to gain its place in the world. First of all, it concerns the development of human capital, which contributes to the improvement and development of all other sectors of production and the economy, its growth, development and relations with the world community. The article presents the positions of the Russian Federation in international ratings on the assessment and development of human capital, analyzes the main indicators characterizing the development of human capital in developed countries. The main factors affecting the level of human capital in the Russian Federation are identified. The main trends in the development of human capital in connection with the analyzed data are given. The forecast of the human development index of Russia is presented.

MANAGEMENT ACCOUNTING IN THE MANAGEMENT SYSTEM OF A MEDICAL ORGANIZATION

The emergence and growth of the number of market-oriented organizations led to the introduction of management accounting into economic life. A well-established system of management accounting and reporting for managers of different levels is necessary for the highly effective work of a modern medical organization. At the same time, innovative approaches to management, the emergence of new forms of economic relationships, the constantly growing information needs of managers of the organization, the increase in the level of socialization and intellectualization of society have led to the emergence of new accounting objects. The allocation of management accounting in the system of economic accounting, along with accounting, statistical, operational and tax, is fixed at the legislative level. However, the organization determines the formation of this type of accounting to meet the information needs of management independently, which is also stipulated by law. The theoretical and methodological aspects of management accounting have been studied by many foreign and domestic scientists, but today the potential of accounting in the field of management of health care institutions, the essence of its system methodology, without understanding which the full use of its tools is complicated. There are no studies that would comprehensively cover the problems of management accounting in medical organizations in this area, which has determined the relevance and timeliness of this work. The article is devoted to the organization and management of accounting in medical organizations. The article substantiates the need to implement management accounting in the management system of a medical organization. The introduction of management accounting is considered as one of the factors for improving the efficiency of the medical organization’s management system. The article considers the classification of management accounting tools, outlines its range of tasks, taking into account the specifics of the medical organization, describes the conditions for effective management accounting in medical organizations, the problems of implementing and functioning of management accounting, the main approaches to the formation of the concept of modern management accounting for medical organizations. A management accounting system can be effective in healthcare institutions if it takes into account current trends in the industry and the economy as a whole. In the modern understanding of the term «management accounting», more and more emphasis is placed on the word «management», since the organization and methodology of this type of accounting is aimed at solving management tasks. The emergence and existence of management accounting is due to a specific goal-to help internal users make more informed decisions and is aimed at generating information for internal users to make management decisions. However, it is not regulated by generally accepted principles and is organized by the company independently. However, traditional approaches to the concept that the accounting system should include only internal information, and activities are considered as one main item of expenditure of the organization, are currently unacceptable. The system of domestic accounting should be focused not only on the production of services, but also on the market. At the same time, service-oriented thinking should change to patient-oriented thinking. Management accounting plays an important role in solving predictive tasks. The organization of management accounting in the healthcare industry provides for the need to take into account a number of factors that have a primary impact and are determined by the specifics of the activity. Each medical organization develops a management accounting system based on its own needs and work specifics. The cost of developing and further operating a management accounting system should not exceed the economic benefit of its implementation. The main approaches to forming the concept of modern management accounting for medical organizations are the introduction of new cost accounting systems and new approaches to calculating the cost of medical services provided. The experience of many medical organizations shows that the practical application of management accounting, unfortunately, has not yet received proper distribution, due to an unsolved range of problems. In modern conditions, this issue is extremely relevant and requires research.

GLOBAL TRENDS AND TENDENCIES OF BECOMING KNOWLEDGE ECONOMY IN THE WORLD ECONOMY

The article is a comprehensive study of the concept, key determinants and features of the formation of the knowledge economy in modern conditions. The contextual characteristics of the concept of “knowledge” are given in accordance with the methodological approaches used. The role of knowledge in the formation of a new type of economy, which has become a qualitatively new stage in the development of modern society, is shown. The key provisions of the concept of knowledge economy are characterized. The evolution of the concepts and definitions of the knowledge economy is analyzed and its key essential features are highlighted. It is concluded that the knowledge economy can be considered in a broad and narrow sense. In a broad sense, the knowledge economy is understood as a type of economic organization of society in which knowledge is the key resource and it transforms the entire structure of the economy, the quality of other resources, the nature and technology of production, the entire system of production relations, the volumes and characteristics of the results produced. In the narrow sense, the knowledge economy is understood as the sphere of economic activity directly involved in the production and dissemination of knowledge. The analysis made it possible to highlight the global megatrends of the transition of countries to the knowledge economy, each of which is influenced by the main vectors of the development of science and technology. Including the increase in international trade in high-tech goods and high-tech services; the growth of international migration of highly qualified personnel in the context of an intensified struggle for talents and competencies; development of national higher education systems in the context of globalization of the world market of educational services, etc. It is shown that the transition to a knowledge economy also generates new trends in the development of national economies. Despite the significant differentiation of countries, the direction of development of individual components of the knowledge economy is more or less universal and reflects global trends. The author drew attention to the need for further development of the concept of the knowledge economy, due to radical changes in the technological basis of the modern economy; demographic structural shifts, changes in the human lifestyle; the need to solve management tasks at various levels in the new conditions; growth and complexity of the structure of human needs.

THE PROBLEMS OF PERFORMANCE OF CRIMEA’S HEALTH RESORT COMPLEX DURING COVID-19

The article analyzes the challenges that have arisen in the health resort industry of the Republic of Crimea with relation to the COVID-19 pandemic. It highlights a set of measures aimed at preventing negative consequences of the current situation and reducing risks. Some tools of Digital Marketing are examined, to help increase the competitiveness of collective accommodation facilities in Crimea. The health resort industry is one of the fields that have been badly affected by the spread of COVID-19. Despite the high demand for collective accommodation facilities in Crimea, after the opening of the 2020 holiday season, several significant problems have arisen in the health resort industry, which are different for different categories of collective accommodation facilities. All collective accommodation facilities in Crimea face several common problems caused by the pandemic: the problem of uncertainty; the possibility of decline in demand due to the opening of foreign resorts; the problem of ensuring the safety of employees and guests; the problem of organizing the leisure of guests; the problem of meeting all the requirements of Rospotrebnadzor (the Russian Agency for Health and Consumer Rights) with relation to COVID-19; the problem of creating comfortable conditions for vacationers. The success of the 2020 resort season in Crimea will depend on the COVID-19 situation. A large percentage of Russians is not ready to give up rest and tourist trips, which allows us to hope for a demand for tourist services. Crimea’s collective accommodation facilities have to carry out correct marketing policy aimed at winning new and retaining old customers, as well as improving the quality of services provided. The health resort enterprises in the Republic of Crimea need to maintain a balanced pricing policy so that the price of a service corresponds to its quality. It is advisable to load Crimean sanatoriums in part at the expense of budgetary funds. Many health resort enterprises in the Republic of Crimea need state support, which can be provided as tax benefits. State-owned health resorts are in need of budgetary investments aimed at improving their material and technical base. State support for private investment initiatives in the health resort industry is also advisable. The development of the medical base of Crimea’s health resort institutions is really urgent and will contribute to their year-round operation and an increase in their average sales. In the process of creating competitive health resort products, an important role belongs to the complex of marketing activities carried out in the Internet. Effective use of Digital Marketing tools is possible only in combination, to achieve a significant synergistic effect.