MARGINAL APPROACH TO EVALUATION OF INNOVATIVE SOLUTIONS EFFICIENCY IN THE MEDICAL FIELD

Abstract

The topic of innovation applies to enterprises in absolutely all areas of activity, without exception. Therefore, with the spread of market mechanisms, the introduction of effective management tools, among other things, social institutions is becoming increasingly important. This issue is very sensitive in relation to medicine.

As usually, when it comes to innovation, we often mean technological innovation, but the successful operation of enterprises in market conditions is largely determined by the utilization of new approaches in management, organization and planning of their activities.

The public health area requires a specific approach given the characteristics of the product - medical services. The social significance of the medical business dictates the use of special methods of management and marketing. The approach used by medical enterprises is essentially a cost-plus method, namely, full cost plus in particular. However, it is well known that the total cost of production, as well as its profitability can be greatly distorted by traditional methods of fixed costs allocation. As we believe, the application of a marginal approach to cost formation and calculation of the price of medical services is quite effective. The economic meaning of the marginal profit indicator is that its size is part of the revenue from products that the company, on the one hand, uses to cover conditional fixed costs, and on the other hand, if possible, generates profit. When calculating the total cost, we propose to apply the above-mentioned marginal approach. Then, the "rate" of the distribution of fixed costs will be the break-even rate.

The article substantiates the feasibility of purchasing the new equipment through the use of a marginal approach, which will follow the requirements of modern technology, to maintain the level of innovation of the hospital as well.