Health Accounts

Planning the finances of the health sector

A manual for developing countries


Publication details

Publication date: 1983
Languages: English
ISBN: 9243541714



Many countries, particularly in the developing world are seeking to orientate their health services towards a more equitable and efficient utilization of resources. A detailed analysis of the financing of health services is an important step in such an undertaking. This manual sets out a methodology for carrying out such an analysis and suggests ways of collecting and organizing data on the expenditure and sources of finance. It also suggests how this information might be utilized in policy formulation- to make a master plan for the future use of all financial and material resources. Particular attention is paid to primary health care in view of its high priority in current health policies. A series of tables presents models that provide an analytical framework for national planning, and summary tables have been devised for the use of policy- makers.

The manual is aimed at planners, economists, statisticians, accountants and researchers in health and health- related sectors in the developing countries, and at the staff of international and bilateral agencies concerned with development aid.