A System of Health Accounts 2011

Revised edition

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.

Published on March 16, 2017


Foundations of the System of Health Accounts7 chapters available
Purposes and Principles of Health Accounts
Accounting Concepts and SHA Aggregates
Global Boundaries of Health Care
Classification of Health Care Functions (ICHA-HC)
Classification of Health Care Providers (ICHA-HP)
Classification of Health Care Financing Schemes (ICHA-HF)
Further Classifications, Applications and Methodology Concerning Health Accounts9 chapters available
Classification of Revenues of Health Care Financing Schemes (ICHA-FS)
Classification of Factors of Health Care Provision (ICHA-FP)
Health Spending by Beneficiary Characteristics
Capital Formation in Health Systems
Trade in Health Care
Price and Volume Measures
Basic Accounting and Compilation Guidance
Presentation of Results, Tables and Basic Indicators
Annexes7 chapters available
Relationship of the ICHA to Other Classifications
The Relationship between SHA and SNA
Health and Health Associate Professionals and ISCO-08
Financing of Health Systems – Supplementary Tools
Classifying Health Care Products
Medical Classifications
International Standards and Classifications of Trade and Tourism
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