Accounting over-the-counter drugs expenditure under SHA 2011

Overview

This paper provides draft guidelines to better estimate expenditure on Over-The-Counter (OTC) drugs under the System of Health Accounts (SHA) framework. Drawing on current practices, the guidelines aim to assist countries in starting to report OTC drugs expenditures, as well as helping others to improve their current methodology. Moreover, the study seeks to enhance the exchange of experiences between countries such that the comparability, accuracy, reliability and policy relevance of pharmaceutical expenditure data can be improved.