Tracking pharmaceutical expenditure under the System of Health Accounts 2011

Overview

This technical note provides guidance on tracking pharmaceutical expenditures under the System of Health Accounts (SHA) 2011. It explains key concepts, terminology, and definitions, clarifying differences in how pharmaceutical expenditure is treated across SHA dimensions, classifications, and categories. The document details boundaries, supply chain dynamics, and pricing principles, and outlines data sources and estimation methods, including administrative records, surveys, and international databases. It also addresses challenges in mapping expenditures to diseases using ATC and ICD classifications and offers approaches for improving data quality and comparability across countries. This publication provides practical insights to strengthen Health Accounts and support evidence-based policy for pharmaceutical spending.