Aim. To assess comprehensively the actual use of drugs for the treatment of the cardiovascular system, which cost is subject to the state reimbursement in a clinical setting.Materials and methods. The list of medicines for the treatment of cardiovascular diseases, 100 medication administration records in a clinical setting, the National List of Essential Medicines, the Register of Medicines, which cost is subject to reimbursement, the State Formulary of Medicines were used in the study. The research methods were as follows: epidemiological, retrospective, statistical, expert assessments, as well as frequency, ABC-, VEN-analysis. A retrospective analysis was used for the analysis of case histories and outpatient cards. Using VEN-, ABC- and frequency analysis the distribution of drugs by certain categories and the degree of compliance of the actual clinical practice with the State Formulary of Ukraine and the Register of Medicines were determined; the drugs, which doctors preferred in the pharmacotherapy of cardiovascular diseases, were also analyzed. The epidemiological method was intended to assess the state of cardiovascular morbidity in Ukraine. The statistical analysis was used to process the results of the study.Results and discussion. According to the questionnaire on the gender distribution of patients the percentage of women exceeded the percentage of men (females – 56 %, males – 44 %); the average age was 32 years old. The total cost of therapy was 34796.59 UAH, the average course of treatment was 9.5 days. The average cost of treatment for the average course was 347.96 UAH. It was found that the National List included only 15 % of the drugs prescribed. 71 % of the prescriptions corresponded to the category V – vital and essential medicines, 29 % belonged to the category N – non-essential medicines. According to the results of the ABC analysis, 17 drugs were included in the category A, 16 were in the category B, others in the category C.Conclusions. The results obtained indicate maldistribution of funds in purchasing medicines for the treatment of cardiovascular diseases. A significant part of the drugs prescribed in the healthcare institution belongs to the high-cost ones. At the same time, there are no data on their proven effectiveness in the corresponding pathology of the cardiovascular system, and therefore, the feasibility of their prescription has not been substantiated.