Abstract: In its first part, this contribution outlines the methodological bases of the statistical coverage and presentation of health expenditure in the Federal Republic of Germany. For this purpose, first a model is developed which includes all institutions and transactions of the health sector. It serves as a basis for analysing data sources and the resulting coverage of benefits and services relevant to health. The health expenditure is shown with a breakdown by financing bodies (for example, compulsory health insurance funds, private health insurance funds, employers), types of benefits and services (for example, prevention and care, treatment, follow-up measures and benefits) and types of expenditure (for example, payments in kind, income payments, investments). In many cases, gaps in the data material had to be closed by means of estimates or extrapolations. In the second part, the results of the reference year 1989 are presented. A total of DM 276.8 billion (Billion is used here in the American sense, i.e., 109.) was spent on health-related purposes in 1989, with treatment (outpatient and inpatient treatment, pharmaceuticals, applications and appliances) accounting for DM 164.0 billion while DM 77.0 billion had to be spent on follow-up measures and benefits (continued pay, pensions in the case of occupational invalidity and incapacity for work, rehabilitation measures), and DM 17.9 billion for prevention and care. The remainder was spent on the education/training of medical staff and covered the administrative expenses of the health insurance funds. The biggest part of overall expenditure amounting to DM 127.6 billion (46%) was borne by the compulsory health insurance funds. Health expenditure accounted for 9.2% of the gross national product, and expenditure calculated per capita was DM 4,416.
