A System of Health Accounts 2011

Revised edition

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A System of Health Accounts 2011: Revised Edition provides an updated and systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. It builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. It is the result of a collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.


Classifying Health Care Products

The health system provides health care goods and services to the population in the form of health care products. Health products are repeatedly referred to throughout the SHA 2011 Manual and, as such, a standardised concept of what a health product is should be established as a basis for any analysis of the production and consumption processes. This annex discusses the development of a classification of health care products based on their composition and characteristics. The categories presented are not intended as a definitive classification at this stage. The annex also includes an initial overview of the potential uses of such a classification and a brief reference to products as mentioned in the main chapters.


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