During the reforms of the 90s, the centralized, uniformly funded by the article-by-article budget method, the Soviet state model was replaced by a decentralized, multi-layered (public-private) fragmented (multichannel) budget and insurance model, which uses many sources and financing schemes, including drug procurement. The model change required the creation of a new financial resource accounting system in the form of national Health Accounts (NHS). It is a framework integrated with the System of National Accounts (SNA) for the systematic accounting, classification and analysis of healthcare costs. The current version of the International Standard of Health Accounts SHA 2011 has been adopted by the OECD, WHO and the European Union as a universal methodology for tracking financial flows in the healthcare system, ensuring transparency, comparability of data and the ability to assess the effectiveness, efficiency and equity of resource allocation. However, an attempt in the late 90s to create health accounts in Russia as part of a World Bank project proved unsuccessful. The federal statistical observation form No. 62 “Information on the provision of resources and medical care to the population” (Form No. 62) developed based on the results of this project does not comply with the SNA 2011 standard on the principles of data accounting, classification and analysis. The study compared Form No. 62 with the SNA 2011 standard in terms of tracking drug costs. The authors conclude that it is necessary to implement the NHS according to the SNA 2011 standard and propose to start this process by supplementing the cost accounting for medicines in Form No. 62 upon purchase with parallel accounting upon their actual consumption, using data from the National System of Digital Labeling and Traceability of Goods “Honest Mark”.