PRICING AS A TOOL IN THE PRICING POLICY MANAGEMENT SYSTEM OF NON-PROFIT HEALTHCARE INSTITUTIONS
Abstract
The transformation of the healthcare financing system in Ukraine and the expansion of financial autonomy of non-profit healthcare institutions necessitate a systematic approach to managing the cost of medical services. The relevance of this study is determined by the practical need to distinguish between pricing policy and pricing as management categories, since their conflation leads to fragmented approaches to cost formation and reduces the effectiveness of managerial decision-making. This issue is particularly significant for non-profit institutions that operate under combined state regulation, mixed financing mechanisms, and social obligations to ensure accessibility of medical care. The aim of the study is to determine the place of pricing within the pricing policy management system of non-profit healthcare institutions and to substantiate their interrelation through the development of a structural model. The methodological basis of the research includes general scientific and special methods, in particular analysis and synthesis for generalizing theoretical approaches to price management in healthcare, comparative analysis for distinguishing the strategic and operational levels of pricing decisions, and systematization for identifying the factors that shape medical service cost formation in the non-profit sector. The study establishes that pricing policy and pricing represent distinct but interconnected levels of price management. Pricing policy functions at the strategic level, defining goals, principles, and institutional constraints of medical service cost formation, including requirements of state financing, interaction with the National Health Service of Ukraine, and social accessibility priorities. Pricing operates at the operational level, ensuring practical implementation of strategic guidelines through cost calculation, tariff formation, and determination of specific service costs. A structural model of the relationship between pricing policy and pricing has been developed, reflecting their hierarchical interaction and the presence of feedback between management levels. The model demonstrates that pricing outcomes influence the achievement of strategic objectives, thereby enabling adaptive adjustment of pricing policy parameters. The practical significance of the results lies in the applicability of the proposed approach to the formation of internal price management mechanisms in non-profit healthcare institutions, particularly for substantiating the cost of paid medical services, developing tariff decisions, and improving the coherence of managerial decision-making under conditions of mixed financing.
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