A System of Health Accounts

2011 Edition

image of A System of Health Accounts

A System of Health Accounts 2011 provides a 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.

This new edition 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. The Manual is the result of a four-year 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.



Classification of Factors of Health Care Provision (ICHA-FP)

Knowing how much health providers spend on the inputs needed to produce health care goods and services (factors of provision)1 can have many policy uses. This information is typically tracked at national aggregate levels to meet the need to ensure an efficient, appropriate allocation of resources in the production of health care services. Specific policy needs may require information regarding total payments for human resources, expenditure on pharmaceuticals, and other significant inputs. Furthermore, the financial planning of health programmes and services often relies on information about the volume and mixture of factor spending.


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