MODERNIZATION OF APPROACHES TO PRICING IN THE PROVISION OF PAID MEDICAL SERVICES

The article is devoted to the need to modernize approaches to pricing in the provision of paid medical services by public institutions in the Russian Federation. The relevance of the study is due to the fact that currently, in a situation of lack of financial support, health care institutions are experiencing a shortage of funds necessary to cover their needs. This explains the need to develop measures to improve the pricing system for paid medical services as one of the promising areas of health care development in the face of underfunding in this strategically important area of the development of the state as a whole.

The aim of the work is to develop a modernizing approach to improving the pricing policy in the field of paid medical services.

The article substantiates the need to develop a pricing policy of medical institutions in order to improve their financial support. Based on foreign experience, a financial model of the loyalty program for the Omsk Region Budget Healthcare Institution "Clinical Cardiology Dispensary"was developed. The economic effect of the introduction of the loyalty program, extended to patients who seek medical care on a paid basis, was also calculated.

To study the mechanism of improving the price policy, such general scientific research methods as induction, deduction, synthesis, analysis, comparison, formalization, concretization, system analysis, classification, and scenario method of forecasting economic phenomena were used.

In the course of the study, the following conclusions were formulated: the loyalty program under consideration can be considered effective for implementation. The return on sales has a value of 45%, which is a positive effect. Modernization activities aimed at developing partnerships with patients based on the proposed loyalty program in the medical field are an opportunity to create a positive environment that encourages the development of long – term relationships between patients and the medical institution, which is a measure of development not only of a single medical institution in the public sector, but also of the entire healthcare system of the country.

The developed methodology was tested on the example of the Omsk Region Budget Healthcare Institution "Clinical Cardiology Dispensary". Its implementation will increase the income of the budget healthcare institution, which will undoubtedly have an impact on its financial capabilities.

1. Russian Federation. Orders. "International Financial Reporting Standard (IFRS) 15. Revenue from contracts with customers" (entered into force on the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation No. 98n of 27.06.2016) (ed. of 14.09.2016) (with amendments and additions, intro. effective from 01.01.2019) / / Legal reference and information system "Consultant Plus" URL: http://www.consultant.ru/ (accessed: 01.02.2021). - Access mode: for registered users. users. - Text : electronic.

2. Boeva, E. S. Accounting for discounts and loyalty programs in accordance with IFRS 15 "Revenue from contracts with customers"/ E. S. Boeva. – Direct text //Corporate financial statements. International standards. – 2019. – № 1.

3. Geria, I. A. Loyalty programs and evaluation of their effectiveness / I. A. Geria. - Text direct / / Scientific and practical Journal "Management and Economics in the XXI century". - 2015. - No. 1. - p. 47-52.

4. Taylor, W., Hollenbeck B. Leveraging loyalty programs using competitorbasedtargeting. - Text : unmediated. / W. Taylor, B. Hollenbeck / / Munich Personal RePEc Archive, 2019.

5. Gorlier. T., Michel G. How special rewards in loyalty programs enrich consumer– brand relationships [The role of self-expansion]. - Text : unmediated. / T. Gorlier, G. Michel / / Psychology and Marketing, Wiley, 2020.