A system of health accounts 2011.

Also available online.

"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 institutionalize 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."--P. [4] of cover.

"This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso.

"Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso.

Includes bibliographical references.

pt. 1. Foundations of the System of Health Accounts. 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) -- part 2. Further classifications, applications and methodology concerning health accounts. 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 -- Presentaiton of results, tables and basic indicators.