Cost Accounting


Feedback from the Front Lines

How hospitals and healthcare facilities use Enterprise CA:

  • Profitability Analysis
  • Resource Consumption
  • Peer Analysis
  • Statistical Analysis
  • Severity Analysis
  • Outcomes
  • Analysis
  • Trending and several other types of analysis for Service Lines, DRGs, ICD-9s, Payers, Physicians, Market Demographics, and a long list of other data dimensions.


Learn how to accurately assign and assess costs and dramatically simplify the development and maintenance of costing information.

Download Enterprise CA overview


Success Stories

Financial executives at dozens of leading hospitals and healthcare organizations have experienced dramatic success with INSIGHTS.

Find out how




Through demonstrated technology success and customer commitment, Healthcare Insights, LLC has achieved Gold Competency in the Microsoft Partner Network.

INSIGHTS® Enterprise Edition: Cost Accounting

INSIGHTS® Enterprise Cost Accounting offers enterprise leaders the clear understanding, as well as the data, they need to determine relative hospital costs down to the individual patient level and improve financial decisions.


Create a data-driven foundation for critical decisions

The core of Enterprise CA is a sophisticated, business intelligence-based, case-mix data model storing patient-specific data down to the day-of-stay charge code detail. Presenting a more accurate representation of the financial dynamics of the entire enterprise, it fully integrates cost data with large volumes of patient-level clinical, resource utilization, and financial data from the hospital's core information systems into a single, structured easy-to-use database.


Simplify an otherwise complicated process

Enterprise CA aids executives in fully understanding and efficiently managing the costs associated with every facet of delivering patient services. It combines advanced functionality with easy, step-by-step processes for measuring and evaluating cost of treatments. Using a creative graphical user interface (GUI) and wizard-type environment, Enterprise CA's intuitive and accessible web-based design defines each part of the cost allocation processes required to develop procedure-level cost. Automatically generated on-line audit reports allow for step-by-step reconciliation of the costing process.


Support decision-making with accurate data

To help hospitals confidently make better, evidence-based decisions, Enterprise CA employs an Activity-Based RVU (Relative Value Units) methodology that correctly attributes direct labor, supply, and equipment costs only to those procedures that actually incur these charges. The result is more accurate analysis and a clearer picture of reality. And, unlike an RCC (Ratio of Cost to Charge) approach that is directional and delivers only approximated results, this cost accounting methodology allows users to drill down to lower levels of detail and more thoroughly analyze actual costs—a practice critical to delivering the efficiencies mandated by today’s pay-for-outcomes based environment.


Expert assistance

INSIGHTS seasoned cost accounting professionals offer turnkey cost accounting services—including assessment, implementation, and maintenance outsourcing.