A System of Health Accounts 2011 – Revised edition March 2017 - Products Manuals and Guidelines

The System of Health Accounts - SHA 2011 is a statistical reference manual giving a comprehensive description of the financial flows in health care. It provides a set of revised classifications of health care functions, providers of health care goods and services and financing schemes. The SHA is currently used as a basis for a joint data collection by OECD, Eurostat and WHO on health care expenditure. The SHA classifications build on common concepts, boundaries, definitions and accounting rules for measuring consumption of health care goods and services. The use of SHA clearly enhances the coherence and comparability of health care expenditure statistics over time and between countries. The SHA 2011 Manual develops further analytical interfaces to the core classifications allowing for the compilation of additional indicators. Examples are capital formation outlays in the health care sector, revenues of health care financing schemes, costs of the inputs used in the process of producing health care goods and services and health care spending by main characteristics of beneficiaries. The manual also describes the latest developments in areas such as the price and volume measurement in the health care or export and import of health care goods and services in the estimation of overall health expenditure. Finally, annexes provide further information on related issues such as the links to the ISIC and ESSPROS classifications and the relation between SHA and the System of National Accounts. The SHA 2011 manual is the result of a five-year project driven by an intense collaboration between OECD, EUROSTAT and WHO, and supported by a wide-world consultation process. The SHA-2011 draws inspiration from a number of international manuals and guidelines on health expenditure accounts, most notably the System of Health Accounts (2000), the Guide to Producing National Health Account (2003) and the SHA Guidelines (2004).