Health Accounts

Health Accounts

It is generally agreed that countries “cannot manage what they cannot measure”. Thus, policy makers in Member States and stakeholders are progressively more aware of the value of tracking resources for health.

Through the Health Accounts Country Platform, WHO provides countries with the accounting framework System of Health Accounts (SHA) 2011, tools and technical support to institutionalize and set up a harmonized, integrated platform for annual and timely collection of health expenditure data.

What is System of Health Accounts 2011?

The System of Health Accounts (SHA) 2011 framework is an internationally recognized methodology that tracks all health spending in a given country over a defined period of time regardless of the entity or institution that financed and managed that spending. It ensures comparability of health expenditure across countries and over time.

The purpose of the SHA 2011 is to generate consistent and comprehensive data on health spending in a country, which in turn can contribute to evidence-based policy-making in the country.

Cost-effectiveness, Expenditure and Priority setting team

Featured content


Global Health Expenditure Database

A database of country level health expenditure that is internationally comparable.


Health Accounts Country Platform Approach

Country platform for annual and timely collection of health expenditure data.


System of Health Account 2011

Provides a standard framework for producing a set of comprehensive, consistent and internationally comparable accounts to meet the needs of public and private-sector health analysts and policy-makers.


Health Accounts tools

Guides health accountants teams in the country through the entire production and analysis process, thereby reducing the need for technical assistance and increasing local capacity for Health Accounts production.


Health Accounts policy highlights

In this section short briefs on topics related to Health Accounts policy areas like expenditure tracking and resource utilisation can be found.


Health expenditures maps

Illustrative maps on global health expenditures.