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Health accounts

Health accounts provide indicators for the system of financing of the health care providers in the health sector for the consumption of goods and services for health care of the population.

Providing timely, relevant and internationally comparable data will contribute to following the trends in health in order to create and develop national strategies for effective funding in the health sector and the most appropriate health policies.


Key Indicators
  The biggest share in Current health expenditures by Health care providers had Hospitals  ( 2020) : 39.3 %  

  Total Current health expenditures  ( 2020) : 51 750 million denars  

  The biggest share in Current health expenditures by Health care functions had the Curative care  ( 2020) : 55.0 %  

  The biggest share in Current health expenditures by financing schemes had the Government schemes and compulsory contributory health care financing  ( 2020) : 60.6 %  

Time Series

Terms and explanations

Health accounts (HA) represent a systematic overview of the expenditures incurred for the Healthcare of an economy.

The data on health expenditures are calculated according to the standard international comparable methodology, A System of Health Accounts, 2011 (SHA), established by the OECD, Eurostat and WHO.

For the calculations a “bottom up” method of estimation is used which provides comprehensive access and aggregation of data from lower to higher level.

The system of health accounts includes an overview of current health expenditures observed from three aspects:
- Health Care Providers
- Health Care Functions
- Expenditures of Health Care Financing Schemes


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