Global Boundaries of Health Care
Achieving consensus on a common boundary of health care activities is crucial for the complex task of international comparisons. In pursuing this objective, SHA refers to a functional approach based on selected health care activities that can be captured by transactions. Transactions are valued activities that take place between different actors or organisations. The transactions recorded in the SHA accounting framework relate to health care goods and services provided and consumed to improve the health status of individuals and of the population as a whole.
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Document Type: Review Article
Publication date: 2011-10-01