[Business planningas as a tool for reforming PНС].

Objective: Introduction: The reform of primary health care (PHC), the introduction of market mechanisms in health care, and the consequent change in the status of primary health care institutions require new approaches to the organization and management of the sector. This work is related to various aspects of health care reform: organizational, medical, social, production, financial, economic, etc. The aim of the research is to substantiate the need to apply the principles of business planning for the reform of PHC, in particular: аs a method of strategic planning and operational management of the production activities of a medical institution, аs a way of preventing and solving problems arising from the reform of the industry, аs an instrument for attracting external capital required for project implementation, аs a way of development of personal managerial qualities of the authors of the project - the head of a medical institution and his deputies.

Patients And Methods: Materials and methods: In preparing the article, the following materials and methods were used: survey methods, structural modeling, financial analysis, observation, comparison. Analysis was conducted on the basis of materials of accounting and financial reporting of medical institutions.

Results: Review: The practical implementation of any innovation project is much more complicated or even impossible without a well-designed business plan. The business plan is necessary not only for the justification of commercial activity, but for the implementation of non-commercial projects in order to achieve certain social outcomes. The business plan formulates the main purpose, directions of activity, ways and means of solving problems, and describes the market, production, organizational and financial aspects of future business, as well as features of management. The more dynamic and uncertain the external economic environment, the more attention should be paid to developing a strategic plan. The success of the innovation project is impossible without a clear idea of the prospects of the activity and the real plan of management.

Conclusion: Conclusions: In this article we considered the feasibility of using the principles of business planning in the process of reforming primary health care.