ACTIVITY-BASED COSTING: A PRACTICAL MODEL OF COST CALCULATION IN PSYCHIATRIC HOSPITALS.

OBJECTIVE: The aim: This paper is an analytical and descriptive study of the use of the Activity Based Costing (ABC) system in mental healthcare institutions for the allo¬cation of overhead costs of auxiliary units that provide non-medical services. The realistic estimates obtained using this costing system will help improve the allocation of resources, especially in the conditions of increased number of patients, and to control overhead costs, ensuring the reduction of non-productive expenses, increasing the efficiency and effectiveness of the mental health and psychosocial support institution. PATIENTS AND METHODS: Materials and methods: The study describes and uses ABC as a system and method for calculating inpatient care costs in 2022. The cost of medical services will be calculated as the sum of direct and overhead costs. Overhead costs into inpatient care consist of medical support units overhead costs and non-medical support units overhead costs. Overhead costs in non-medical support units were allocated to the cost of services within the cost centers:hospital departments that specialize in the treatment of specific mental health conditions. Expert opinion regarding the alignment of the cost allocation base with the factors identified for the allocation of each group of overhead costs in the mental health and psychosocial support facility was taken into account . RESULTS: Results: Calculations showed the impracticality of using a single tariff for psychiatric care medical services for adults and children in inpatient conditions, since there are cost centers, namely, clinical departments of health care institutions, which consume a larger amount of resources. In particular, these are the departments providing the treatment of psychotic disorders caused by taking psychoactive substances, as well as schizophrenic, organic disorders, including symptomatic, mental disorders). Accordingly, the tariff for such medical services should be higher. CONCLUSION: Conclusions: ABC is applicable in mental health care institutions and can help to efficiently cost processes, and thereby overcome a key challenge: to overesti¬mation or underestimation of costs into a medical services. Cost assignment through ABC generated more accurate cost estimates, which suggests that model of cost calculation ABC is more able to address complexity in mental health care institutions. ABC should be gradually incorporated into an estimated approach to costing leads, to progressively bring reliable cost-accounting practices to mental health care institutions.

PECULIARITIES OF TOLERANCE TO UNCERTAINTY OF PEOPLE IN LATE ADULHOOD AS A FACTOR AFFECTING MENTAL WELL-BEING.

OBJECTIVE: The aim: The aim of the article is to empirically study the features of tolerance to uncertainty in late adulthood in groups of working and retired people and test the hypothesis of the impact of communication in social networks as one of the possible ways to increase mental well-being in this category of people. PATIENTS AND METHODS: Materials and methods: The study was conducted in 2021 in the Lviv region of Ukraine. Forty people aged 60 - 75 were interviewed. Among them there were 20 people with a 40-hour working week and 20 retired people. To assess the level of tolerance to uncertainty, the tolerance scale by D. L. McLain (modified by E.M. Osin) has been used; to determine the level of dependence on social networks, the Bergen Facebook Addiction Scale (having tested 20 people who are retired in the age group 60-75 ) has been applied. RESULTS: Results: The results of the study showed that: (1) the level of the integrated indicator of "tolerance to uncertainty" is higher among people who work than among those who are retired; (2) people of the age group of 60-75 who work have higher values in all components of the uncertainty tolerance indicator; (3) there is a high interdependence between the expansion of the communication environment through communication in social networks and the level of tolerance to uncertainty among retired people in the age group of 60-75. CONCLUSION: Conclusions: People in the age group of 60-75 who work have a greater potential for successful aging due to the higher value of the components of tolerance to uncertainty and their connection to personality traits on which mental well-being depends. The increase in the level of mental well-being of retired people of late adulthood can be achieved through influencing the uncertainty factor: either by employing these people or by actively involving them in communication in social networks.