Best Health Accounting Practices Using SHA 2011

Cover publication. Serie Universal Health

Building health accounts with the expected detail, quality and usability is challenging. With the accumulated experience of generating health accounts, it is possible to reach a progressively more cost-effective process. To contribute to this aim, this compendium on best practices offers support to the work of novice and experienced health accountants.

The agreement of reporting health spending under a standard framework was reached by the World Health Organization (WHO) Member States in 2011 and endorsed by the countries of Latin America and the Caribbean (LAC) given the recognition of the contribution of expenditure data to informing decisions in the health system.

This document will be complementary to the SHA 2011 manual and related guidelines, with a practical approach including a detailed set of examples of “how to” methods to reach the expected goals. It begins by presenting the idea of health accounts as a continued process to inform policies and monitor their implementation from a spending point of view, notably for the case of the LAC region.

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