Development of organizational and economic approaches to the analysis of efficiency of activities of pharmacy as subjects of in-surance relations in national health care

Aim: to develop a set of organizational and economic approaches to analyzing the effectiveness of pharmacy institutions as important subjects of insurance relations in national health care. Materials and methods. The study used data from the regulatory framework governing the accounting and reporting system in pharmacies, as well as data from special literature. The historical, analytical-comparative, system, logical, hypothetical-deductive, mathematical-statistical methods of scientific search and cognition are used. Results. As a result of the conducted research, the main directions and four stages (preliminary, organizational, administrative, evaluated and effective, managerial) were justified in analyzing the effectiveness of pharmacy institutions in terms of introducing insurance relationships. An updated scorecard has been proposed, which contains 29 indicators, divided into two types depending on their content, the specifics of calculations and use in the analysis. The first type (8 indicators) were those that characterize the pharmacy insurance recipe. Use in the analysis of indicators of the second (21 indicators) types allow to evaluate the efficiency of the financial component in the insurance activities of pharmacies. When calculating the indicators can be used natural, cost and temporary accounting meters. The use of indicators describing the state of receivables of business entities in the system of pharmaceutical provision of the population in the analysis of insurance activity of pharmacies is substantiated. Conclusions. The effective use of data from the analysis of insurance activities of pharmacies allows you to improve their social status in the system of pharmaceutical provision of the population. An important direction of prospective studies is the rationing of indicators, taking into account the specifics of pharmacy activities, depending on their form of ownership and management in the pharmaceutical market of Ukrain