Table 4. Typical Entities Used in National Health Accounts in Developing Countries.

Sources Ministry of Finance State-Owned Firms Privately Owned Firms Households Foreign Aid Financing Agents Ministry of Health Ministry of Education Other Ministries (Defense, Internal Security, Railways, etc.) State-Owned Firms Privately Owned Firms Social Health Insurance Private Health Insurance Non-Governmental Health Service Organizations Households Providers Government-Owned Hospitals Private For-Profit Hospitals Private Not-For-Profit Hospitals Government-Owned Clinics Private For-Profit Clinics Private Not-For-Profit Clinics Private Physician Practices Private Other Practices (Cosmopolitan) Pharmacies Traditional Practitioners Functions or Types of Services Inpatient Treatment of Illness Outpatient Treatment of Illness Outpatient Personal Preventive Care Population-Based Public Health Services Other Services or Functions Factor Inputs, Line Items, or Economic Categories Personnel Drugs Other Supplies and Minor Equipment Other Operating Expenditures Equipment Captial Investment Other Capital Investment Socioeconomic Groups By Income or Expenditure Quintile By Other Relevant Social Categories By Geographic Classification

SOURCE: (Berman, P., 1997.)