The Improvement of Approaches to the Creating of the National Health Accounts in Connection with the Spread of COVID-19

Currently, National Health Accounts specialists are facing the problem of attributing new cost items related to the treatment and prevention of the spread of SARS-CoV-2 coronavirus infection. The current international methodology developed in 2011 by OECD, WHO, and EuroStat specialists "A System of Health Accounts 2011" does not provide approaches to the attribution of health care costs aimed at preventing the pandemic. In this regard, there is an urgent need to review the basic approaches to the formation of costs in the Methodology and the construction of the National Health Accounts for 2021 already taking into account these costs. This article provides ways to address this problem and suggestions for including costs associated with treating and preventing the spread of coronavirus in the structure tables of the National Health Accounts. Keywords: National Health Accounts, pandemic, COVID-19