Health Accounts, Explained

Health Accounts is a methodology used to describe the systematic financial flow of the consumption of health care goods and services.

Based on the World Health Organization, this systems look into 3 different areas

    • Health Financing – Who pays for healthcare? How are these funds managed?
    • Provision – Who provides these goods and services?
    • Consumption – What type of healthcare goods and services are consumed?


This introductory video to Health Accounts is intended for anyone who produces or uses health spending data to make health policy decisions. The objective of the video is to raise awareness of the System of Health Accounts (SHA 2011) framework and the Health Accounts process.  The video provides a short overview and introduction to SHA 2011, country examples of how Health Accounts data informs policy, and then introduces the Health Accounts Production Tool software and additional Health Accounts resources to streamline production of the data.

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