A.P. Stolbov - Dr.Sc.(Eng.), Professor, First Sechenov Moscow State Medical University (Moscow)
P.P. Kuznetsov - Dr.Sc.(Med.), Professor, Higher School of Economics (Moscow)

The introduction and increased use of computer technology in healthcare has made possible the use of modern economic and mathematical methods for solving management and financial and economic problems. It allows to increase the efficiency of use of resources of the health system and the mandatory health insurance (MHI) and, thereby, improve the availability and quality of medical aid to the population. One of such tasks is the calculation of the actual cost of performing certain amount of medical assistance. In this paper the classification of cost centres in the medical institution and described based on it algorithms of calculation of indirect costs of medical-diagnostic departments - the most important part of the algorithm for the solution of the above tasks. The application of these algorithms allows to increase accuracy of calculation of cost of medical services meadow, which is especially important in the formation of tariffs for payment for medical care. The described approach to the calculation of indirect costs in different departments of the medical institution may be used by health authorities and the CHI funds in the process of formation of tariffs, as well as in the development of plans of financial and economic activity of medical institutions.