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A System of Health Accounts
2011 Edition
OECD, World Health Organization, Eurostat. Published by : OECD Publishing , Publication date:  10 Oct 2011
Pages: 522 , Language: English
Version: E-book (PDF Format)
ISBN: 9789264116016 , OECD Code: 812011141E1
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Availability: Available

Other Versions:  Print - Paperback

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Tables: 70  Charts: 26 


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. 

Table of contents:

Chapter 1. Introduction
Chapter 2. Purposes and principles of health accounts
Chapter 3. Accounting concepts and SHA aggregates
Chapter 4. Global boundaries of health care
Chapter 5. Classification of health care functions
Chapter 6. Classification of health care providers
Chapter 7. Classification of health care financing schemes
Chapter 8. Classification of revenues of health care financing schemes
Chapter 9. Classification of factors of health care provision
Chapter 10. Health spending by beneficiary characteristics
Chapter 11. Capital formation in health systems
Chapter 12. Trade in health care
Chapter 13. Price and volume measures
Chapter 14. Basic accounting and compilation guidance
Chapter 15. Presentation of results, tables and basic indicators
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