Abstract
Objective: To evaluate the efficiency of financial resource utilization through a comprehensive analysis of budgetary planning and financial sustainability indicators of the Sozak District Hospital in the Turkistan Region for 2021–2024. Methods. The research used official financial documentation, normative and legal acts, and annual and quarterly reports of the hospital for 2021–2024. Methods of document analysis, economic comparison, and structural evaluation of funding sources were applied. The study assessed revenue and expenditure dynamics, main fund renewal coefficients, profitability indicators, and turnover ratios. Results. The findings showed a positive trend in income growth—an increase of about 85% from 2021 to 2024—mainly due to expanded state funding and services reimbursed by the the Social Health Insurance Fund. However, profitability remained negative throughout the period, reflecting the hospital’s social orientation and dependence on public funds. The renewal of fixed assets and improved turnover ratios demonstrated efforts to modernize infrastructure and optimize resources. Conclusions. The hospital’s financial position remains stable but limited by low financial autonomy and insufficient alternative income sources. The study highlights the need for improved budget planning and efficient fund utilization to strengthen sustainability in regional healthcare organizations. Keywords: budget planning, health economics, financial efficiency, hospital management, budget monitoring.