Accounting and Analytical Support for Quality Management of Medical Services in the Context of Healthcare Digitalization

Abstract

The article examines accounting and analytical support for quality management of medical services in the context of healthcare digitalization. The purpose of the article is to substantiate a methodological approach to combining accounting data, analytical indicators and digital medical information in order to support management decisions in healthcare institutions. The author’s contribution consists in distinguishing the accounting and analytical contour of quality management of medical services, which includes the formation, processing and interpretation of information on costs, revenues, resources, clinical processes, patient flows, service volumes, waiting time, compliance with standards, complaints, patient satisfaction and financial results. The scientific novelty of the study lies in substantiating a methodological approach to integrating accounting, financial, medical and digital data into a unified accounting and analytical framework for quality management of medical services. It is argued that digitalization changes the role of accounting and analytical support: accounting data become more operational, comparable and suitable for managerial analysis, while medical information systems create additional opportunities for monitoring the quality, accessibility and continuity of care. The article identifies the main components of accounting and analytical support: cost accounting by services and structural units; analysis of income from the medical guarantees program and paid services; monitoring of resource use; evaluation of quality indicators; internal audit of medical and administrative processes; digital dashboards for management; and risk-based control of deviations. It is determined that the integration of accounting, medical and administrative data enables healthcare institutions to justify tariffs, control the cost of services, evaluate the efficiency of departments, identify quality risks and make decisions aimed at improving patient-centered care. The practical significance of the results lies in the possibility of using the proposed approach to develop internal regulations, quality indicators, management reporting forms and digital dashboards for healthcare institutions. The study concludes that digitalization should be considered not only as a technological process, but also as a tool for strengthening transparency, accountability and evidence-based quality management of medical services.