Many countries, particularly those in the developing world, are seeking to orient their health services toward a more equitable and efficient utilization of resources. A detailed analysis of the financing of health services is an important step in such an undertaking. This manual sets out a methodology for carrying out such an analysis and suggests ways of collecting and organizing data on areas of expenditure and sources of finance. It also suggests how this information might be utilized in policy formulation--to make a master plan for the future use of all financial and material resources. The book pays particular attention to primary health care in view of its high priority in current health policies. A series of tables provided in this publication presents models that provide an analytical framework for national planning, and summary tables have been devised for the use of policymakers. Chapter 1 contains the introduction; chapter 2 offers definitions. The third chapter discusses study objectives, and chapter 4 outlines steps for planning a study. Chapter 5 describes data collection, and chapter 6 talks about primary health care. In chapter 7, alternatives are evaluated and examined, and chapter 8 discusses projections of future expenditure and sources of finance. (JMK)