In modern conditions of reforming the Ukrainian Health Care system based on the introduction of innovative digital information technologies, the development of a methodology for the computerization of pharmaceutical information exchange processes is relevant. The purpose of our study was to develop a methodology for creating a unified accounting system (UAS) of information on pharmaceutical and medical products (Ph&MP) in Ukraine (taking into account the current standards of computer systems for structuring and fixing information, as well as in accordance with international standards for automated identification of information about Ph&MP. The objects of the research were: scientific and specialized publications devoted to the issue of the implementation of a system of accounting and tracking of medical and health care in the EU, USA, Canada;pharmaceutical information with tracking and recording the established information flows in computer databases.The main research is based on the methodology of pharmaceutical informatics: creation of pharmaceutical computer databases, coding of pharmaceutical products. The method of system analysis processed publications on the types of Ph&MP encodings in the EU, USA, Canada. In the scientific work, the international standards for the sale of information in two-dimensional shaded codes of the DataMatrixECC 200 standard are highlighted, which is one of the information blocks on the basis of which the development of the UAS Ph&MP database structure should be based.The structure and interconnection of information blocks for the accounting of Ph&MP units using GTIN and serial numbers in the database of structural units of business entities of the pharmaceutical market of Ukraine have been developed. A systematic analysis of the types of Ph&MP encodings in the EU countries, the USA, and Canada has been carried out.Highlighted rational approaches to the formation of coding and accounting for Ph & MP, taking into account national characteristics. The basis of the integral structure of the UAS Ph&MP with basic information blocks has been developed.Approaches and principles to the methodology of its formation are given, taking into account the current standards of computer systems for the structuring and fixing of information, as well as in accordance with international standards for automated identification of information about Ph&MP. The requirements for the compliance of computer databases of structural units of business entities with modern standards for preserving pharmaceutical information necessary about medicines when accounting are presented.