Planning the finances of the health sector : a manual for developing countries

Abstract

A training manual for planners, economists, statisticians, accountants, and researchers in the health and health-related sectors of developing countries. The book presents a method for carrying out a detailed analysis of the financing of health services to orient these services towards more equitable and efficient utilization of resources. Chapters suggest ways of collecting and organizing data on expenditure and sources of finance and show how this information might be used in policy formulation. The book also argues that, even with limited statistical data, useful estimates can be made of the main categories of health expenditure, sources of finance, and the flows of money within the health sector