Бюджетиране и управление на парични потоци в сектор „Здравеопазване“
Budgeting and cash management in Health sector

Summary/Abstract: This article is dedicated to the formation, management and use of financial resources in the health system in Bulgaria. Defined are various factors affecting business development and functioning of the National Health System. The structure elements are indicated to that form of the environment to implement the system. Were analyzed by procedures which are formed public funds, as well as ways and means by which they are spent. Indicated specific amounts of financial resources by sources and years. A method is proposed for finding the dividing line between the two types of financing – consistent (read, plans or programs) and parallel (market). An attempt was made using the technique of “vector analysis” to find a balance between the interests of the state to control the epidemic and commercial entities seeking to generate profit. Proposed is a model for unification of purely medical factors defined in the International statistical classification of diseases and problems related to health „(ICD – 10) and Accounting Standards (AS) to true and fair view of business, property and financial condition in granting quality health services.

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