ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE ACCOUNTING OPERATIONS FOR REIMBURSATION ON THE GOVERNMENT PROGRAM "ACCOMMODATION MEDICINES"

Abstract

Purpose is to study of organizational and methodological aspects of the accounting of operations for the reimbursement of the cost of drugs (reimbursement) under the Government program "Available drugs" and the development of practical recommendations for their improvement. Methodology of research. In the process of research, general scientific and special research methods were used, in particular: the method of theoretical generalization and comparison became the basis for the study of organizational and methodological aspects of accounting for reimbursement operations under the Government program "Available medicines"; logical method, methods of induction and deduction; grouping and generalization were the basis for considering the concepts of "targeted financing", "targeted receipts" and "budget reimbursements"; the graphic method was used in the construction of the scheme of the mechanism for the reimbursement of the cost of drugs under the program "Available drugs"; the monographic method was used in the presentation of research results. Findings. The peculiarity of the mechanism of reimbursement of the cost of medicinal products (reimbursation) under the Government program "Available medicines", which provides for a new price regulation for drugs for the treatment of 3 categories of diseases (cardiovascular diseases, type II diabetes and bronchial asthma), was disclosed. The procedure of granting subventions from the state budget for the reimbursement of the cost of medicines was considered. Originality. Practical recommendations for improving the organizational and methodological aspects of the registration of operations for the reimbursement of the cost of drugs through the Government program "Available drugs" were proposed, implementation of which in practice will allow in the near future to ensure the socio-economic efficiency of the reimbursement mechanism at the level of indicators in European countries. Practical value. The main provisions of this study, in the form of proposals and methodological recommendations, can be used by pharmacy establishments operating under the Government program "Available medicines".