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Subject. The article addresses reserves for ensuring the sustainability of public health organizations. Objectives. The study aims to investigate factors of sustainability of State medical organizations and identify directions for seeking reserves that predetermine the formulation of objectives for preservation and strengthening of their sustainable development in the future. Methods. We employ methods of generalization, systematization, grouping, and economic analysis techniques. Results. We identify two consolidated groups of sustainability factors, hence, sustainability reserves, for State medical organizations: by source of origin, i.e. external and internal, and by content, i.e. political, legal, social, technological, economic. Conclusions. The results of practical assessment of factors (reserves) of sustainability, using the case of the regional health system, namely the State medical organizations of the Voronezh Oblast, confirmed the specificity of their search, driven by target setting and scope of activity.

Economic analysis as a tool for understanding the surrounding economic reality is similar to all economic sciences with a common study object – economic relations. All economic sciences, combined into a system, differ in the subject, and, accordingly, in the research methodology. The paper is devoted to determining the boundaries between complex and systemic economic analysis, their relationship, and interpenetration. The authors touch upon the issues of the implementation of such fundamental principles of analytical research as complexity and consistency in economic analysis as a science and type of practical activity. For example, the object of economic analysis is a certain level of financial stability of a commercial organization. The authors applied the theoretical and methodological provisions in science and practice in building analytical blocks of the economic analysis system, detailing a specific block of the general analysis scheme, adhering to the principles and requirements for building a system of analytical indicators, etc. The authors conclude the consistency of economic analysis, an essential feature of which is its complexity.

To obtain objective information about the level of staff remuneration and the possibilities of making effective managerial, including personnel, decisions, analytical procedures for the monetary assessment of the labour component of the organization have been developed. It is proposed to conduct a monetary assessment sequentially by means of implementing four analytical procedures for comparing the average monthly wage of personnel: with the established minimum wage; with a living wage; with the average wage in the region; with an average wage by type of economic activity. The results of a monetary assessment of the labour component of the Voronezh region sugar factories over a six-year period indicate the economic inappropriateness of using the minimum wage and the subsistence minimum as criteria. First, the values of these indicators do not correspond to the level of economic development of the region and do not provide for the satisfaction of the real needs of the working-age population. Secondly, their use to verify compliance with legal requirements is correct only at the individual level, and not throughout the organization. It was found that the level of staff remuneration in the organizations under study is lower than the regional average in 82% of cases. The results of the sectoral assessment indicate the absence of a unified approach to the remuneration of the personnel of organizations for labour, including those included in one holding.

Process-cost analysis involves the implementation of appraisal procedures at each stage of adding value, which is considered as the main source of achieving the interests of personnel, owners and the state. The main goal of this study is to verify the existing methodological approaches to assessing the labor productivity of personnel in processing organizations of the agro-industrial complex, to assess the dynamic ratio of productivity and wages, based on methodologically justified assessment procedures that ensure the implementation of the advantages of process-cost analysis and eliminate the disadvantages of traditional methods. In order to improve the analytical suitability of the results of the process-cost analysis of labor results, three areas of key stakeholders’ interest are identified, for each of which corrective operations are provided that provide not only the possibility of a retrospective analysis, but also predicting the possibility of parity of interests. Based on the results obtained, it was concluded that the share of value added in total revenues is low, the level of wages is unreasonable and, consequently, significant disparities in the distribution of value added. The inconsistency of the criterial assessment of the dynamic ratio of labor productivity and its payment in modern conditions has been proved.

The paper explains the reasons that make it difficult to carry out an objective evaluation of ways to reduce the total costs of production. It also examines the nature of individual costs and expenses and of the production factors that are needed for the realization of business activities. It also sets out the advantages and disadvantages of methods of evaluating production factors, and of instruments for evaluating the total costs associated with them. It describes the time-labour nature of individual production costs. It also shows the different stances taken by current total cost-pricing methodologies from the standpoints of: the manufacturer’s interests, utility, the impact of market competition, and the presence of monopolies in the market. The unsuitability of such an approach when evaluating the real value of the total costs of goods is shown. It is demonstrated that labour has its natural and market price, and on this basis three variants showing the correlation between cost and price of labour-power are formulated. We propose to measure total costs not in price terms, but on a time-labour principle, based on the input of working time, since labour is one of the main factors of production. An estimate of production costs based on time-labour avoids the distorting impact of value, as it reflects the original time-labour substance within total costs.